On amendments and additions to the Code of the Republic of Kazakhstan "On Customs Regulation in the Republic of Kazakhstan"

The Law of the Republic of Kazakhstan dated July 2, 2026 No. 333-VIII SAM

Article 1. To make the following amendments and additions to the Code of the Republic of Kazakhstan dated December 26, 2017 "On Customs Regulation in the Republic of Kazakhstan":

     1) paragraph 1 of Article 3:

     Add sub-paragraphs 14-1), 14-2), 64) and 65) as follows:

     "14-1) e–commerce goods intended for sale to individuals are goods imported into the customs territory of the Eurasian Economic Union intended for sale to individuals on electronic trading platforms using Internet resources as part of a transaction to which an individual is a party. This transaction does not include a transaction between individuals.;

     14-2) electronic commerce goods purchased by individuals – goods purchased by individuals on electronic trading platforms using Internet resources as part of a transaction between an individual permanently or temporarily residing in the territory of a member state of the Eurasian Economic Union and a foreign person, or a transaction between an individual permanently or temporarily residing in the territory of a member state of the Eurasian Economic Union. temporarily residing (temporarily staying) in the territory of a state that is not a member of the Eurasian Economic Union, and a person of the state – of a member of the Eurasian Economic Union, transported across the customs border of the Eurasian Economic Union in international mail or by a carrier to individuals who are recipients of such goods. This transaction does not include a transaction between individuals;";

     "64) electronic commerce goods – electronic commerce goods intended for sale to individuals and electronic commerce goods purchased by individuals;

     65) customs duty on electronic commerce goods is a mandatory payment levied by the customs authorities of the Republic of Kazakhstan in connection with the importation into the customs territory of the Eurasian Economic Union of electronic commerce goods purchased by individuals.";

     2) ""add the words ", electronic commerce goods purchased by individuals," to paragraph 4 of Article 8 after the word "use".;

     "3)"in subparagraph 11) of paragraph 1 of Article 24, the words "as well as in the register of authorized economic operators" should be replaced by the words "register of authorized economic operators, as well as in the register of electronic commerce operators".;

     4) in article 33:

     Replace ""and 45"" with ", 45 and 45-1" in the first part of paragraph 1.;

     Replace ""and 45"" with ", 45 and 45-1" in paragraph 3.;

     "5)"In subparagraph 2) of paragraph 2 of Article 56, the words "chapter 39" should be replaced by the words "chapters 39 and 45-1 (with respect to electronic commerce goods purchased by individuals)";

     6) in article 65:

     Replace ""and paragraph 3 of article 392" with the words ", paragraph 3 of Article 392 and paragraph 17 of article 392-6" in the second part of paragraph 6.;

     After "use", add the words "electronic commerce goods purchased by individuals," to paragraph 18.;

     7) in article 74:

     Paragraph 1 should be supplemented with subparagraph 6) as follows:

     "6) customs duty on electronic commerce goods.";

     add paragraph 4 as follows:

     "4. In respect of electronic commerce goods purchased by individuals, customs duties on electronic commerce goods and taxes are payable in accordance with the tax legislation of the Republic of Kazakhstan.

     The customs duty in respect of electronic commerce goods is payable in accordance with Chapter 45-1 of this Code.

     The provisions of this Chapter and Chapters 8, 9, 10, 11 and 12 of this Code shall apply in the cases provided for in Chapter 45-1 of this Code.";

     8) in article 83:

     ""in subparagraph 3) of paragraph 2, the words "and paragraph 3 of article 392" should be replaced by the words ", paragraph 3 of article 392 and paragraph 17 of article 392-6".;

     Paragraph 3 "" add the words "declarations for electronic commerce goods," after the word "goods,";

     9) add the words ", subject to paragraph 4 of Article 392-7 of this Code" to the first part of paragraph 2 of Article 84;

     10) in article 85:

     Replace "and"392" with ", 392, paragraph 14 of article 392-6 and article 392-7" in paragraph 1.;

     Replace "and "392" with the words "392, paragraph 15 of article 392-6 and article 392-7" in subparagraph 1) of paragraph 2;

     11) subparagraph 1) of paragraph 9 of Article 86, after the words "one declaration for goods," add the words "one declaration for electronic commerce goods in respect of electronic commerce goods intended for sale to individuals placed under the customs procedure in accordance with subparagraph 1) paragraph 4 of Article 392-6 of this Code, the recipient of which is one individual,";

     "12)"in paragraph 1 of Article 90, the words "and 392" should be replaced by the words ", 392, paragraph 17 of Article 392-6 and article 392-7".;

     13) paragraph 3 of Article 91 should be supplemented with the words ", with the exception of electronic commerce goods intended for sale to individuals placed under such a customs procedure upon completion of the customs procedure of the customs warehouse in accordance with subparagraph 1) paragraph 4 of Article 392-6 of this Code";

     14) ""or declarations for electronic commerce goods" should be added to paragraph 2 of Article 109 after the word "goods".;

     15) add the words ", as well as in relation to electronic commerce goods purchased by individuals" to paragraph 4 of Article 135;

     16) in article 136:

     ""and 378" should be replaced with the words ", 378, paragraph 14 of article 392-6 and article 392-7" in paragraph 1.;

     ""in subparagraph 1) of paragraph 2, the words "and 378" should be replaced by the words ", 378, paragraph 15 of Article 392-6 and article 392-7".;

     17) subparagraph 1) of paragraph 9 of Article 137, after the words "one declaration for goods," add the words "one declaration for electronic commerce goods in respect of electronic commerce goods intended for sale to individuals placed under the customs procedure in accordance with subparagraph 1) paragraph 4 of Article 392-6 of this Code, the recipient of which is one individual,";

     "18)"in paragraph 1 of Article 138, the words "and 378" should be replaced by the words ", 378, paragraph 17 of Article 392-6 and Article 392-7".;

     "19") paragraph 14 of Article 141 after the word "goods" should be supplemented with the words "or declarations for electronic commerce goods".;

     20) paragraph 4 of Article 148 should be supplemented with the following third part:

     "The provisions of part two of this paragraph shall not apply in the case of customs operations in respect of electronic commerce goods purchased by individuals, the declarant of such goods.";

     "21") in paragraph 4 of Article 149, the words "and paragraph 8 of Article 364" should be replaced by the words ", paragraph 8 of Article 364 and paragraph 1 of article 392-4".;

     22) in article 150:

     add paragraph 2-1 as follows:

     "2-1. The provisions of paragraph 2 of this Article shall be applied subject to the provisions of paragraphs 3 and 4 of Articles 528-7 of this Code.";

     The first part of paragraph 3 should be worded as follows:

     "3. The declarant is responsible in accordance with the laws of the Republic of Kazakhstan for non-fulfillment or improper fulfillment of the duties provided for in paragraph 2 of this Article, for declaring false information in the customs declaration, as well as for submitting invalid documents to the customs representative, including forged and (or) containing knowingly false (false) information, except in the following cases::

     1) provided for in part two of this paragraph;

     2) when, in accordance with paragraph 5 of Article 528-7 of this Code, the electronic commerce operator bears such responsibility.";

     23) in subparagraph 1) of paragraph 2 of Article 158:

     after "copy", add the words "declaration for electronic commerce goods or a copy thereof,";

     after the words "declarations of goods", add the words "declarations of electronic commerce goods";

     ""such a declaration for goods or a transit declaration is not submitted" should be replaced by the words "such a declaration for goods, a declaration for electronic commerce goods or a transit declaration is not submitted";

     24) in article 175:

     Replace ""and paragraph 2 of Article 364" with the words ", paragraph 2 of Article 364 and paragraph 2 of Article 392-2" in the first part of paragraph 1.;

     subparagraph 3) of paragraph 4 should be supplemented with the words ", with the exception of electronic commerce goods purchased by individuals";

     25) in article 176:

     Add subparagraph 5) to paragraph 1 as follows:

     "5) declaration of electronic commerce goods.";

     Paragraph 3 should be supplemented with the fifth part as follows:

     "The declaration for electronic commerce goods is used in the customs declaration of electronic commerce goods in the cases specified in the first part of paragraph 3 of Article 392-4 of this Code.";

     26) paragraph 1 of Article 179 should be supplemented with subparagraph 15) as follows:

     "15) documents confirming the declared value of electronic commerce goods purchased by individuals, specified in Articles 392-10 of this Code.";

     27) in article 180:

     Add ""or declarations for electronic commerce goods"" to paragraph 10 after the word "goods".;

     add paragraph 11 as follows:

     "11. The filing of a declaration for electronic commerce goods is not accompanied by the submission to the customs authority of documents confirming the information stated therein, except in the case when the declaration for electronic commerce goods is filed on paper in accordance with paragraph 5 of Article 175 of this Code (accompanied by the submission to the customs authority of documents confirming the authority of the person filing the declaration for goods electronic commerce).";

"28") paragraph 3 of Article 182 after the words "declarations for goods," add the words "declarations for electronic commerce goods,";

     "29") in the first and third parts of paragraph 6 of Article 183, the words "and vehicle declarations" should be replaced by the words ", vehicle declarations and declarations for electronic commerce goods".;

     "30") paragraph 9 of Article 185 after the word "use," add the words "electronic commerce goods,";

     31) in article 192:

     add paragraph 6-1 as follows:

     "6-1. If the declaration for electronic commerce goods contains information about two or more electronic commerce goods purchased by individuals, the customs authority shall release electronic commerce goods in respect of which the release conditions provided for in paragraph 1 of Article 392-5 of this Code are met.

     In the event that several electronic commerce goods are transported in one shipment delivered by the carrier (under one individual consignment note) or one international postal item, the provisions of this paragraph shall apply if the conditions of release provided for in paragraph 1 of Article 392-5 of this Code are met with respect to all goods contained in the relevant shipment.";

     in paragraph 8:

     ""and supplies" should be replaced with the words ", supplies and e-commerce goods purchased by individuals,";

     ""and 41" should be replaced with the words ", 41 and Article 392-5".;

     "32") in paragraph 9 of Article 193, the words "or to a customs representative" should be replaced by the words ", to a customs representative or an electronic commerce operator".;

     33) add paragraph 18 to article 216 as follows:

     "18. The provisions of this article shall not apply to electronic commerce goods intended for sale to individuals placed (placed) under the customs procedure of release for domestic consumption to complete the customs procedure of the customs warehouse in accordance with subparagraph 1) paragraph 4 of Article 392-6 of this Code.

     With respect to electronic commerce goods intended for sale to individuals placed (placed) under the customs procedure of release for domestic consumption to complete the customs procedure of the customs warehouse in accordance with subparagraph 1) paragraph 4 of Article 392-6 of this Code, the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties arises, ceases and is subject to execution in accordance with Article 392-7 of this Code.";

     34) add paragraph 4-1 to Article 235 as follows:

     "4-1. The customs procedure of a customs warehouse in respect of electronic commerce goods intended for sale to individuals is applied taking into account the specifics defined in Article 392-6 of this Code.";

     35) in subparagraph 1) of paragraph 2 of Article 236:

     Replace "a" of goods with the word "goods".;

     add the words ", electronic commerce goods intended for sale to individuals – in the facilities, premises (parts of premises) and (or) open areas (parts of open areas) of an electronic commerce operator who is a declarant of such goods specified in subparagraph 1) of paragraph 1 of Article 528-2 of this Code.";

     36) add the words to the first part of paragraph 3 of Article 237: "and electronic commerce goods intended for sale to individuals placed under the customs procedure of a customs warehouse must be placed under the customs procedures applied to complete such a customs procedure in accordance with paragraphs 4 and 5 of Article 392-6 of this Code.";

     37) add paragraph 7 to article 241 as follows:

     "7. In respect of electronic commerce goods, the customs procedure of the customs warehouse is completed and terminated in accordance with Article 392-6 of this Code.";

     38) add paragraph 9 to article 242 as follows:

     "9. The provisions of this article shall not apply to electronic commerce goods intended for sale to individuals placed (placed) under the customs procedure of a customs warehouse.

     With respect to electronic commerce goods intended for sale to individuals placed (placed) under the customs procedure of a customs warehouse, the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties arises, ceases and is subject to execution in accordance with paragraphs 14, 15, 16, 17, 18 and 19 of Article 392-6. of this Code.";

     39) add paragraph 10 to Article 339 as follows:

     "10. The provisions of this chapter do not apply to electronic commerce products.

     The specifics of the procedure and conditions for the movement of electronic commerce goods across the customs border of the Eurasian Economic Union are defined in Chapter 45-1 of this Code.";

     40) Chapter 45-1 should be worded as follows:

     "Chapter 45-1. Specifics of the procedure and conditions for the movement of electronic commerce goods across the customs border of the Eurasian Economic Union

     Article 392-1. General provisions on the procedure and conditions for the movement of electronic commerce goods across the customs border of the Eurasian Economic Union

     1. This chapter defines the specifics of the procedure and conditions for the importation into the customs territory of the Eurasian Economic Union of electronic commerce goods, their location and use in the customs territory of the Eurasian Economic Union, customs operations related to temporary storage, customs declaration and release of electronic commerce goods, the specifics of the application of the customs procedure of the customs warehouse in relation to electronic commerce goods, as well as the application of customs duties in respect of such goods and electronic commerce goods, exported from the customs territory of the Eurasian Economic Union.

     The specifics of the procedure and conditions for the export of electronic commerce goods from the customs territory of the Eurasian Economic Union, including the conditions for their placement under customs procedures allowing the export of electronic commerce goods from the customs territory of the Eurasian Economic Union, and the specifics of the application of such customs procedures, the specifics of the procedure for customs operations in respect of electronic commerce goods exported from the customs territory of the Eurasian Economic Union, and the specifics of the application of customs duties in respect of such goods, subject to paragraph 5 of Article 392-8 of this Code, may be determined by the Commission.

     2. Electronic commerce goods imported into the customs territory of the Eurasian Economic Union, customs operations in respect of which were performed using the specifics of the procedure and conditions for movement of electronic commerce goods across the customs border of the Eurasian Economic Union established by this chapter, after their release, should not be used in business activities.

     When identifying the facts of the use of these e-commerce goods in business activities, individuals who are a party to a transaction on electronic trading platforms using Internet resources and using such goods in business activities are responsible in accordance with the laws of the Republic of Kazakhstan.

     3. The Commission has the right to determine the list of electronic commerce goods and (or) categories of electronic commerce goods in respect of which the provisions of this chapter do not apply. Such goods are subject to placement under customs procedures in accordance with the procedure and under the conditions established by other chapters of this Code.

     4. The provisions of this chapter shall not apply to electronic commerce goods imported into the customs territory of the Eurasian Economic Union intended for sale to individuals owned by a person of a member State of the Eurasian Economic Union. Such goods are subject to placement under customs procedures in accordance with the procedure and under the conditions established by other chapters of this Code.

     Article 392-2. Customs operations performed in relation to electronic commerce goods

     1. Customs operations related to the filing of a customs declaration and other customs operations provided for by this Code performed by the declarant, including during customs control by customs authorities, shall be performed:

     1) in respect of electronic commerce goods purchased by individuals, – a person who, in accordance with paragraph 4 of Article 392-4 of this Code, carries out the customs declaration of such goods.;

     2) in respect of electronic commerce goods intended for sale to individuals placed (placed) under the customs procedure of a customs warehouse, as well as placed (placed) under customs procedures to complete the operation of this customs procedure in accordance with paragraphs 4 and 5 of Article 392-6 of this Code, by an electronic commerce operator acting as a declarant of such goods.

     2. Electronic commerce goods purchased by individuals for storage and use in the customs territory of the Eurasian Economic Union are subject to customs declaration and release by customs authorities in accordance with the procedure and on the terms provided for in this chapter, without being placed under customs procedures, except for the cases specified in paragraph 5 of Article 392-3 of this Code.

3. Electronic commerce goods intended for sale to individuals placed under the customs procedure of a customs warehouse for storage and use in the customs territory of the Eurasian Economic Union are placed under the customs procedure of release for domestic consumption, taking into account the specifics established by Article 392-6 of this Code, and for export from the customs territory of the Eurasian Economic Union – under the customs procedure re-export.

     Article 392-3. Features of temporary storage of e-commerce goods

     1. Temporary storage of electronic commerce goods is carried out in accordance with Chapter 17 of this Code and taking into account the specifics provided for in this Article.

     2. Temporary storage of e–commerce goods is carried out in facilities, premises (parts of premises) and (or) open areas (parts of open areas) owned, managed, operated or leased from e-commerce operators (hereinafter referred to in this chapter as facilities (premises, sites).

     Temporary storage of e-commerce goods in respect of which customs operations are performed by one e-commerce operator is allowed in facilities (premises, sites) owned, managed, operated or leased from another e-commerce operator.

     In the facilities (premises, sites) of electronic commerce operators with electronic commerce goods, other goods may be stored that arrive at the address of other electronic commerce operators on a common consignment note or documents provided for by acts of the Universal Postal Union, provided that the provisions of subparagraph 5) of paragraph 1 of Article 507 of this Code are applied to the goods.

     3. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of electronic commerce goods placed in temporary storage shall arise, terminate and be subject to execution in accordance with Article 174 of this Code, and the obligation to pay import customs duties and taxes in respect of electronic commerce goods imported into the customs territory of the Russian Federation. the territory of the Eurasian Economic Union in international mail, – in accordance with Article 371 of this Code.

     4. In case of exclusion from the register of electronic commerce operators, a legal entity is obliged, in respect of electronic commerce goods placed in temporary storage, to ensure that the customs operations necessary for their release are performed within thirty working days from the day following the day of exclusion of such legal entity from the register of electronic commerce operators.

     5. If, prior to the expiration of the period of temporary storage of electronic commerce goods provided for in Article 172 of this Code, customs declaration and other customs operations in respect of electronic commerce goods purchased by individuals have not been performed by the person specified in the first part of paragraph 1 of Article 392-4 of this Code, Such e-commerce goods may be exported from the customs territory of the Eurasian Economic Union by an e-commerce operator with the permission of the customs authority without customs declaration and placement under customs procedures, or placed under the customs procedure of refusal in favor of the state or the customs procedure of destruction.

     The procedure for performing customs operations related to obtaining and processing a customs authority permit for the export of electronic commerce goods purchased by individuals from the customs territory of the Eurasian Economic Union is determined by the Commission.

     Transportation (transportation) of electronic commerce goods exported from the customs territory of the Eurasian Economic Union, specified in part one of this paragraph, is carried out in accordance with the customs procedure of customs transit or, if provided for by the legislation of the member States of the Eurasian Economic Union on customs regulation, without being placed under the customs procedure of customs transit in the cases and in the order established by such legislation.

     The Commission may determine the specifics of the application of the customs procedure of customs transit in respect of electronic commerce goods specified in the first part of this paragraph.

     Article 392-4. Customs declaration of e-commerce goods

     1. The declarants of electronic commerce goods purchased by individuals imported into the customs territory of the Eurasian Economic Union may be individuals who have reached the age of sixteen and are recipients of such goods.

     In the cases specified in paragraph 5 of Article 392-3 of this Code, the electronic commerce operator acts as the declarant of electronic commerce goods purchased by individuals.

     2. The declarant of electronic commerce goods intended for sale to individuals placed under the customs procedure of a customs warehouse and other customs procedures for completing the customs procedure of a customs warehouse in accordance with subitems 1), 2) and 3) of paragraph 4 and paragraph 5 of Article 392-6 of this Code is an electronic commerce operator.

     3. The customs declaration of electronic commerce goods purchased by individuals, as well as electronic commerce goods intended for sale to individuals, including those placed to complete the customs procedure of a customs warehouse under the customs procedures specified in subparagraphs 1) and 3) of paragraph 4 and paragraph 5 of Article 392-6 of this Code, is carried out using declarations for e-commerce goods.

     Customs declaration of electronic commerce goods intended for sale to individuals placed under the customs procedure of customs transit in accordance with subparagraph 2) for the completion of the customs procedure of a customs warehouse paragraph 4 of Article 392-6 of this Code is carried out using a transit declaration.

     The information to be indicated in the declaration for electronic commerce goods is determined by the Commission when establishing the procedure for completing such a customs declaration.

     4. The customs declaration of electronic commerce goods purchased by individuals is carried out by an electronic commerce operator or a person who, in accordance with the first part of paragraph 1 of this Article, may act as a declarant of such goods.

     5. The customs declaration of electronic commerce goods intended for sale to individuals placed under the customs procedure of a customs warehouse, as well as under customs procedures for completing such a customs procedure in accordance with subparagraphs 1), 2) and 3) of paragraph 4 and paragraph 5 of Article 392-6 of this Code, is carried out by an electronic commerce operator.

     Article 392-5. Release of electronic commerce goods purchased by individuals imported into the customs territory of the Eurasian Economic Union

     1. The release of electronic commerce goods purchased by individuals imported into the customs territory of the Eurasian Economic Union is carried out by the customs authority, provided that:

     1) the customs duty has been paid in respect of electronic commerce goods in accordance with this chapter;

     2) the prohibitions and restrictions in accordance with Article 8 of this Code have been observed.;

     3) customs fees have been paid for the performance by customs authorities of actions related to the release of electronic commerce goods, if such fees are established in accordance with the legislation of the Republic of Kazakhstan and the deadline for their payment is set before the release of electronic commerce goods, including before the registration of the declaration for electronic commerce goods.

     2. The release of electronic commerce goods specified in paragraph 1 of this Article must be completed within the time limits established by Article 193 of this Code.

     3. Electronic commerce goods specified in paragraph 1 of this Article acquire the status of goods of the Eurasian Economic Union from the moment of their release.

     Article 392-6. Specifics of the customs procedure of the customs warehouse in relation to electronic commerce goods intended for sale to individuals

     1. The customs procedure of a customs warehouse is applied to electronic commerce goods intended for sale to individuals in accordance with the procedure and on the terms established by Chapter 25 of this Code, taking into account the specifics provided for in this Article.

     2. Electronic commerce goods intended for sale to individuals placed under the customs procedure of a customs warehouse are stored in the facilities (premises, sites) of an electronic commerce operator who is a declarant of such goods.

     3. The operations specified in paragraphs 1 and 2 of Article 238 of this Code with electronic commerce goods intended for sale to individuals placed under the customs procedure of a customs warehouse may be performed by an electronic commerce operator.

     With respect to electronic commerce goods intended for sale to individuals placed under the customs procedure of a customs warehouse by an electronic commerce operator who is a designated postal operator, it is allowed to perform operations for the formation of international mail.

     4. Prior to the expiration of the validity period of the customs procedure of the customs warehouse provided for in Article 237 of this Code, the validity of this customs procedure is terminated.:

1) placing electronic trade goods intended for sale to individuals under the customs procedure of release for domestic consumption after purchase by individuals on electronic trading platforms using Internet resources;

     2) placing electronic commerce goods intended for sale to individuals under the customs procedure of customs transit, if such goods are placed under this customs procedure for transportation from the territory of a member state of the Eurasian Economic Union, whose customs authority released electronic commerce goods when they were placed under the customs procedure of a customs warehouse, to the territory of another state – a member of the Eurasian Economic Union for placement under the customs procedure of a customs warehouse by an e-commerce operator;

     3) placing electronic commerce goods intended for sale to individuals under the customs procedure of a customs warehouse by an electronic commerce operator included in the register of electronic commerce operators of a member state of the Eurasian Economic Union, whose customs authority has released electronic commerce goods intended for sale to individuals in accordance with the customs procedure of the customs warehouse;

     4) recognition by the customs authority, in accordance with the procedure determined by the authorized body, of the fact of destruction and (or) irretrievable loss of electronic commerce goods intended for sale to individuals as a result of an accident or force majeure, or the fact of irretrievable loss of such goods as a result of natural loss under normal conditions of transportation (transportation) and (or) storage;

     5) the occurrence of circumstances determined by the Commission and (or) the authorized body, before which the electronic commerce goods intended for sale to individuals are under customs control.

     5. Prior to the expiration of the customs procedure of the customs warehouse provided for in Article 237 of this Code, this customs procedure may be completed by placing electronic commerce goods intended for sale to individuals, including electronic commerce goods contained in international mail items formed in accordance with part two of paragraph 3 of this Article, under the customs procedure of re-export..

     6. Electronic commerce goods intended for sale to individuals placed under the customs procedure of a customs warehouse may be placed under the customs procedure of release for domestic consumption or other customs procedures established by paragraphs 4 and 5 of this Article in one or more batches.

     7. In case of exclusion of a legal entity from the register of electronic commerce operators, such a legal entity is obliged to:

     1) in respect of electronic commerce goods intended for sale to individuals, which were purchased by individuals on electronic trading platforms using Internet resources prior to the date of exclusion of the legal entity from the register of electronic commerce operators and are located in facilities (premises, sites) or removed from such facilities (premises, sites) in accordance with paragraph 10 of this article, to complete the customs procedure of the customs warehouse by placing it under the customs procedure of release for domestic consumption in accordance with subparagraph 1) paragraph 4 of this Article no later than the fifteenth day of the month following the month of purchase of such goods by an individual;

     2) in respect of electronic commerce goods intended for sale to individuals located in structures (premises, sites) not purchased by individuals on electronic trading platforms using Internet resources, before the date of exclusion of the legal entity from the register of electronic commerce operators, complete the customs procedure of the customs warehouse by placing under the customs procedures specified in subparagraph 2) of paragraph 4 and paragraph 5 of this Article, or to ensure the completion of the customs procedure of the customs warehouse in the case of, provided for in subparagraph 3) paragraph 4 of this article, no later than sixty calendar days from the day following the day of exclusion of the legal entity from the register of electronic commerce operators.

     8. In case of non-completion of the validity period of the customs procedure of the customs warehouse in accordance with paragraphs 4 and 5 of this Article, the customs procedure of the customs warehouse is terminated upon expiration of the terms specified in paragraphs 1 and 2 of Article 237 of this Code, and electronic commerce goods intended for sale to individuals are detained by customs authorities in accordance with Chapter 52 of this Code, with the exception of electronic commerce goods specified in paragraph 10 of this article.

     9. If the actions provided for in the second part of paragraph 3 of Article 237 of this Code are not performed within the time limits specified therein, the customs procedure of the customs warehouse upon expiration of such time limits is terminated, and the goods are detained by customs authorities in accordance with Chapter 52 of this Code, with the exception of electronic commerce goods specified in paragraph 10 of this Article..

     10. It is allowed to export from structures (premises, sites) electronic commerce goods intended for sale to individuals placed under the customs procedure of a customs warehouse for delivery to an individual who is the recipient of such goods until the completion of the customs procedure of the customs warehouse in accordance with subparagraph 1) paragraph 4 of this Article after notifying the customs authority in accordance with the procedure determined by the authorized body.

     11. If, when selling electronic commerce goods on electronic trading platforms, it is possible to return them after purchase, the electronic commerce operator shall ensure the possibility of returning such goods before the expiration date of the electronic commerce goods declaration established by paragraph 13 of this Article, subject to their identification in accordance with the procedure determined by the Commission and the legislation of the Republic of Kazakhstan, in in cases stipulated by the Commission, or in a part not regulated by the Commission.

     Returned e-commerce goods must be placed in facilities (premises, sites) within three working days from the date of registration of documents confirming the return of e-commerce goods in accordance with the procedure determined by the authorized body.

     The e-commerce operator is obliged to notify the customs authority of the return of e-commerce goods within five working days from the date of registration of documents in accordance with the procedure determined by the authorized body confirming the return of e-commerce goods, but not later than the expiration date for submitting the declaration for e-commerce goods established by paragraph 13 of this article.

     12. Electronic commerce goods intended for sale to individuals placed under the customs procedure of a customs warehouse, after notification to the customs authority in accordance with paragraph 10 of this Article, acquire the status of goods of the Eurasian Economic Union.

     The electronic commerce goods specified in part one of this paragraph shall lose the status of goods of the Eurasian Economic Union from the moment they are placed in facilities (premises, sites) in accordance with paragraph 11 of this article.

     13. Declaration of electronic commerce goods in respect of electronic commerce goods specified in paragraph 10 of this Article for their placement under the customs procedure of release for domestic consumption in accordance with subparagraph 1) paragraph 4 of this article must be submitted by the electronic commerce operator during the period of validity of the customs procedure of the customs warehouse, but not later than the fifteenth day of the month following the month of purchase of such goods by an individual, except for the case, when, prior to the expiration of the deadline for filing the specified declaration for electronic commerce goods, electronic commerce goods are returned in accordance with paragraph 11 of this Article.

     In case of refusal to release e-commerce goods, the declaration for e-commerce goods in respect of these goods must be submitted by the e-commerce operator no later than five working days from the day following the day of refusal to release e-commerce goods.

     14. The declarant's obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of electronic commerce goods intended for sale to individuals placed under the customs procedure of a customs warehouse arises from the moment the customs authority registers the declaration for electronic commerce goods.

     15. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of electronic commerce goods intended for sale to individuals placed (placed) under the customs procedure of a customs warehouse is terminated by the declarant upon the occurrence of the following circumstances:

     1) termination of the customs procedure of the customs warehouse in accordance with subitems 1), 2), 3) and 5) of paragraph 4 and paragraph 5 of this Article, including the termination of such customs procedure after the occurrence of the circumstances specified in paragraph 17 of this Article;

     2) placing electronic commerce goods, in respect of which the customs procedure of the customs warehouse has been terminated, under customs procedures in accordance with paragraph 7 of Article 209 of this Code;

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 18 of this Article;

     4) recognition by the customs authority, in accordance with the procedure determined by the authorized body, of the fact of destruction and (or) irretrievable loss of electronic commerce goods due to an accident or force majeure, or the fact of irretrievable loss of such goods as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, except in cases where prior to such fact destruction and (or) irretrievable loss in accordance with this Code in respect of such electronic commerce goods, the deadline for payment of import customs duties, taxes, special, anti-dumping and countervailing duties;

     5) refusal to release electronic trade goods in accordance with the customs procedure of the customs warehouse in respect of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties incurred during the registration of the declaration for electronic trade goods;

     6) revocation of the declaration for electronic commerce goods in accordance with Article 184 of this Code and (or) cancellation of the release of electronic commerce goods in accordance with paragraph 5 of Article 192 of this Code in respect of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties incurred during the registration of the declaration for electronic commerce goods;

     7) confiscation or conversion of electronic commerce goods into state ownership in accordance with the laws of the Republic of Kazakhstan;

     8) the detention of electronic commerce goods by the customs authority in accordance with Chapter 52 of this Code;

     9) placing for temporary storage or placement under one of the customs procedures of electronic commerce goods that were seized or arrested during the verification of a criminal offense report, during criminal proceedings or an administrative offense case and in respect of which a decision was made to return them if such goods had not been released earlier.

     16. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of electronic commerce goods intended for sale to individuals placed under the customs procedure of a customs warehouse is subject to execution upon the occurrence of the circumstances specified in paragraph 17 of this Article.

     17. Upon the occurrence of the following circumstances, the deadline for payment of import customs duties, taxes, special, anti-dumping, countervailing duties in respect of electronic commerce goods intended for sale to individuals is considered to be:

     1) in case of loss of such goods before the completion of the customs procedure of the customs warehouse, 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 under normal conditions of transportation (transportation) and (or) storage, the day of such loss, and if this day is not established, – the day of placing e-commerce goods under the customs procedure of the customs warehouse;

     2) if no declaration for electronic commerce goods has been filed for such goods within the time limits specified in paragraph 13 of this article, the last day of such time limits;

     3) in case of export of such goods from facilities (premises, sites) before the completion of the customs procedure of the customs warehouse in accordance with subitems 2) and 3) of paragraph 4 and paragraph 5 of this Article, or without notifying the customs authority provided for in paragraph 10 of this Article, the day of export of such goods, and if such day is not The date of placing the goods under the customs procedure of the customs warehouse is set.

     18. Upon the occurrence of the circumstances specified in paragraph 17 of this article, import customs duties, taxes, special, anti-dumping, countervailing duties in respect of electronic commerce goods intended for sale to individuals shall be payable as if electronic commerce goods intended for sale to individuals placed under the customs procedure of a customs warehouse 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.

     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 of registration by the customs authority of the declaration for electronic commerce goods submitted for placing electronic commerce goods intended for sale to individuals under the customs procedure of the customs warehouse are applied.

     If the customs authority does not have accurate information necessary to determine the customs value of electronic commerce goods intended for sale to individuals, the customs value of such goods is determined on the basis of the information available to the customs authority.

     When accurate information is subsequently established that is necessary to determine the customs value of electronic commerce goods intended for sale to individuals, the customs value of such goods is determined based on such accurate information, and the offset (refund) of excessively paid and (or) excessively collected amounts of import customs duties, taxes, special, anti-dumping, countervailing duties, or collection unpaid amounts are carried out in accordance with Chapters 11 and 12 and Articles 141 and 142 of this Code.

     19. In case of termination of the customs procedure of the customs warehouse in accordance with subitems 1), 2), 3) and 5) of paragraph 4 and paragraph 5 of this Article, or detention by customs authorities in accordance with Chapter 52 of this Code of electronic commerce goods intended for sale to individuals placed under the customs procedure of the customs warehouse, after execution duties on payment of customs duties, taxes, special, anti-dumping, countervailing duties and (or) their collection (in whole or in part) of the amount of customs duties, taxes, special, anti-dumping, compensation fees paid and (or) collected in accordance with this Article are subject to offset (refund) in accordance with Chapter 11 and Article 141 of this Code.

     Article 392-7. The emergence and termination of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of electronic commerce goods intended for sale to individuals placed (placed) under the customs procedure of release for domestic consumption to complete the customs procedure of the customs warehouse in accordance with subparagraph 1) paragraph 4 of Article 392-6 of this Code, the deadline for their payment and calculation

     1. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of electronic commerce goods intended for sale to individuals placed under the customs procedure of release for domestic consumption to complete the customs procedure of the customs warehouse in accordance with subparagraph 1) paragraph 4 of Article 392-6 of this Code arises for the declarant from the moment of registration by the customs authority of the declaration for electronic commerce goods.

     2. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of electronic commerce goods intended for sale to individuals placed (placed) under the customs procedure of release for domestic consumption to complete the customs procedure of the customs warehouse in accordance with subparagraph 1) paragraph 4 of Article 392-6 of this Code is terminated by the declarant upon the occurrence of the following circumstances:

     1) 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 paragraphs 4 and 5 of this Article;

     2) recognition by the customs authority, in accordance with the procedure determined by the authorized body, of the fact of destruction and (or) irretrievable loss of electronic commerce goods due to an accident or force majeure, or the fact of irretrievable loss of such goods as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, except in cases where prior to such fact In accordance with this Code, the deadline for payment of import customs duties and taxes has come for such goods to be destroyed and (or) irretrievably lost.;

     3) the refusal of the customs authority to release electronic trade goods in accordance with the customs procedure for release for domestic consumption in respect of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties incurred during the registration of the declaration for electronic trade goods;

     4) revocation of the declaration for electronic commerce goods in accordance with Article 184 of this Code and (or) cancellation of the release of electronic commerce goods in accordance with paragraph 5 of Article 192 of this Code in respect of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties incurred during the registration of the declaration for electronic commerce goods;

     5) confiscation or conversion of electronic commerce goods into state ownership in accordance with the laws of the Republic of Kazakhstan;

6) the detention of electronic commerce goods by the customs authority in accordance with Chapter 52 of this Code;

     7) placing for temporary storage or placement under one of the customs procedures of electronic commerce goods that were seized or arrested during the verification of a criminal offense report, during criminal proceedings or an administrative offense case and in respect of which a decision was made to return them if such goods had not been released earlier.

     3. With respect to electronic commerce goods specified in paragraph 1 of this Article, the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties is subject to execution before the release of electronic commerce goods in accordance with the customs procedure for release for domestic consumption.

     4. Import customs duties and taxes in respect of electronic commerce goods specified in paragraph 1 of this Article shall be payable in the amount of the amounts of import customs duties and taxes calculated in accordance with this Code in the declaration for electronic commerce goods.

     The rates of the Single Customs Tariff of the Eurasian Economic Union are applied to calculate import customs duties on electronic commerce goods intended for sale to individuals.

     5. Special, anti-dumping, countervailing duties in respect of electronic commerce goods specified in paragraph 1 of this Article shall be payable in the amount calculated in the declaration for electronic commerce goods, subject to the provisions of Chapter 13 of this Code.

     Article 392-8. The application of customs duties and the fulfillment of the obligation to pay customs duties in respect of electronic commerce goods purchased by individuals

     1. The object of customs duty in respect of electronic commerce goods is electronic commerce goods purchased by individuals.

     2. For the purposes of calculating customs duties on electronic commerce goods, the basis for calculating them, depending on the categories of electronic commerce goods purchased by individuals imported into the customs territory of the Eurasian Economic Union and the types of rates applied, is the cost of such goods and (or) their physical characteristics in physical terms (quantity, weight, including taking into account the primary packaging of the product, which is inseparable from the e-commerce product before its consumption and (or) in which the product is presented for retail sale, the volume or other characteristics of an e-commerce product).

     The cost of electronic commerce goods purchased by individuals is determined in accordance with Article 392-10 of this Code.

     3. The uniform rate of customs duty in respect of electronic commerce goods is determined by the Commission. The uniform customs duty rate for e-commerce goods may be determined depending on the categories of e-commerce goods purchased by individuals, cost, weight and (or) quantitative norms.

     4. The Commission may determine the cost, weight and (or) quantitative norms within which electronic commerce goods purchased by individuals are imported into the customs territory of the Eurasian Economic Union without payment of customs duties on electronic commerce goods, and in cases determined by the Commission, within stricter limits than those determined by the Commission, standards established by the authorized body.

     5. Electronic commerce goods exported from the customs territory of the Eurasian Economic Union to foreign individuals who are recipients of such goods are exported from the customs territory of the Eurasian Economic Union with the payment of customs duties on electronic commerce goods in accordance with the legislation of the Republic of Kazakhstan on the regulation of trade activities.

     6. Customs duties in respect of electronic commerce goods purchased by individuals imported into the customs territory of the Eurasian Economic Union and exported from the customs territory of the Eurasian Economic Union shall be applied in accordance with Article 76 of this Code.

     7. The customs duty on electronic commerce goods is calculated in the national currency of the Republic of Kazakhstan.

     8. For the purposes of calculating customs duties on electronic commerce goods, the rates effective on the date of registration by the customs authority of the declaration for electronic commerce goods shall apply.

     If, for the purposes of calculating customs duties on electronic commerce goods, it is required to convert a foreign currency into the national currency of the Republic of Kazakhstan, such recalculation is carried out at the exchange rate effective on the date of registration by the customs authority of the declaration for electronic commerce goods.

     9. The amount of customs duty in respect of electronic commerce goods to be paid and (or) collected using a single rate of customs duty in respect of electronic commerce goods is determined by applying the base for calculating customs duties in respect of electronic commerce goods and the corresponding single rate of customs duty in respect of electronic commerce goods.

     10. In respect of electronic commerce goods purchased by individuals, the time of fulfillment of the obligation to pay (date of payment) of customs duty in respect of electronic commerce goods, the procedure for crediting (refunding) the amounts of customs duty in respect of electronic commerce goods and other money shall be determined in accordance with Chapters 7, 8, 9, 10 and 11 of this Code.

     11. Payers of customs duties in respect of electronic commerce goods are persons who have an obligation to pay customs duties in respect of electronic commerce goods in accordance with Article 392-9 of this Code.

     12. The customs duty in respect of electronic commerce goods is payable in accordance with paragraph 1 of Article 94 of this Code.

     13. The customs duty in respect of electronic commerce goods is paid to the accounts determined by the authorized body in which, according to paragraph 1 of Article 94 of this Code, such customs duty is payable.

     14. The customs duty in respect of electronic commerce goods is paid in the national currency of the Republic of Kazakhstan.

     15. The forms and methods of payment of customs duties in respect of electronic commerce goods are established by this Code.

     When paying customs duties on electronic commerce goods by wire transfer and if there is sufficient money in the payer's account to execute the order, second-tier banks and organizations engaged in certain types of banking operations are not entitled to delay the execution of the payer's order to transfer the amounts of customs duty on electronic commerce goods and are obliged to execute it within one month. business day, unless the legislation of the Republic of Kazakhstan sets a different deadline for its execution.

     16. Upon payment of customs duties in respect of electronic commerce goods, the customs payments specified in subitems 1), 2), 3) and 4) of paragraph 1 of Article 74 of this Code shall not be paid.

     17. Information on the calculation of customs duties in respect of electronic commerce goods is indicated in the declaration for electronic commerce goods.

     18. The obligation to pay customs duties in respect of electronic commerce goods is performed by the payer.

     The laws of the Republic of Kazakhstan may establish the possibility of fulfilling the obligation to pay customs duties in respect of electronic commerce goods also by other persons.

     19. The obligation to pay customs duties in respect of electronic commerce goods is fulfilled by paying them within the time period established by paragraph 5 of Article 392-9 of this Code, in the amount of the amounts calculated and payable in accordance with this Article.

     In case of non-fulfillment or improper fulfillment of the obligation to pay customs duties in respect of electronic commerce goods within the time period established by this Code, penalties shall be paid in accordance with paragraph 4 of Article 90 of this Code.

     Penalties for electronic commerce goods are calculated in accordance with Article 124 of this Code, and penalties for such goods are paid, set off (refunded), and collected in accordance with Chapters 11 and 12 of this Code.

     Penalties shall not be paid if the customs authority collecting customs duties on electronic commerce goods has received, in accordance with the procedure determined by the Commission in accordance with paragraph 3 of Article 392-9 of this Code, confirmation of the occurrence of circumstances in which the obligation to pay customs duties on electronic commerce goods is terminated.

     20. In the event of non-fulfillment or improper fulfillment of the obligation to pay customs duties in respect of electronic commerce goods, the customs authority, within ten working days from the date of the due date, shall send to the payer of customs duties in respect of electronic commerce goods a notification of unpaid amounts of such customs duties within the prescribed period, except for the case provided for in paragraph 21 of this article.

     The form of the specified notification, the procedure and the deadline for the fulfillment of the requirements provided for in such notification shall be established by the authorized body.

21. The customs authority shall not send the notification specified in paragraph one of paragraph 20 of this Article if, after the release of electronic commerce goods purchased by individuals, the fact of non-payment of customs duties in respect of electronic commerce goods calculated in one declaration for electronic commerce goods in respect of goods the recipient of which is one individual is revealed in an amount not exceeding in total, the amount equivalent to five euros at the exchange rate, effective on the date of application of the exchange rate for calculating customs duties on electronic commerce goods in accordance with this article. In this case, the obligation to pay customs duties in respect of electronic commerce goods is terminated.

     22. In case of non-fulfillment or improper fulfillment of the obligation to pay customs duties in respect of electronic commerce goods within the time period specified in the notification sent in accordance with the first part of paragraph 20 of this Article, the customs authority shall take measures to collect such customs duties in accordance with Chapter 12 of this Code, taking into account the specifics specified in paragraphs 23, 24, 25, 26 and 27 of this article.

     23. The measures for the collection of customs duties in respect of electronic commerce goods include the measures specified in paragraph 3 of Article 116 of this Code.

     24. In addition to the measures specified in paragraph 3 of Article 116 of this Code, such a measure for the collection of customs duties in respect of electronic commerce goods as foreclosure on electronic commerce goods in respect of which customs duties and taxes have not been paid is established.

     Foreclosure on electronic commerce goods purchased by individuals in respect of whom the customs duty on electronic commerce goods has not been paid terminates the obligation to pay such customs duty in respect of such goods.

     25. Measures to collect customs duties in respect of electronic commerce goods specified in paragraphs 23 and 24 of this article shall be taken in accordance with this Code.

     26. Measures to collect customs duties in respect of electronic commerce goods are not taken in cases where:

     1) the period for collecting unpaid customs duties in respect of electronic commerce goods established by this Code has expired;

     2) the amounts of customs duties in respect of electronic commerce goods, the collection of which proved impossible, in accordance with this Code, are recognized as uncollectible.;

     3) the obligation to pay customs duties in respect of electronic commerce goods has ceased due to the payment of such customs duties or other circumstances provided for in paragraph 2 of Article 392-9 of this Code.;

     4) the obligation to pay customs duties in respect of electronic commerce goods has ceased in accordance with the second part of paragraph 24 of this Article.;

     5) an individual has died who, in accordance with this Code, has an obligation to pay customs duties on electronic commerce goods, or he has been declared deceased on the basis of a court decision that has entered into legal force (in the case of a customs declaration by the person specified in the first part of paragraph 1 of Article 392-4 of this Code, electronic commerce goods, purchased by individuals).

     27. The customs duty in respect of electronic commerce goods is collected by the customs authorities specified in Article 119 of this Code.

     Article 392-9. The emergence and termination of the obligation to pay customs duties in respect of electronic commerce goods, the deadline for its payment

     1. The obligation to pay customs duties in respect of electronic commerce goods arises from the electronic commerce operator, and in the case of customs declaration of electronic commerce goods by the declarant, from the declarant of such goods from the moment of registration by the customs authority of the declaration for electronic commerce goods.

     2. The obligation to pay customs duties in respect of electronic commerce goods is terminated by the electronic commerce operator, and in the case of customs declaration of electronic commerce goods by the declarant, by the declarant of such goods upon the occurrence of the following circumstances:

     1) fulfillment of the obligation to pay customs duties in respect of electronic commerce goods and (or) its collection in the amounts calculated in the declaration for electronic commerce goods and payable in accordance with this Code;

     2) the release of electronic commerce goods purchased by individuals who, in accordance with paragraph 4 of Article 392-8 of this Code, are imported into the customs territory of the Eurasian Economic Union without paying customs duties on electronic commerce goods.;

     3) recognition by the customs authority, in accordance with the procedure determined by the authorized body, of the fact of destruction and (or) irretrievable loss of electronic commerce goods purchased by individuals as a result of an accident or force majeure, or the fact of irretrievable loss of such goods as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, except in the following cases:, when, prior to such destruction and (or) irretrievable loss in accordance with this article, the deadline for payment of customs duties on electronic commerce goods has arrived in respect of such goods;

     4) confiscation or conversion of electronic commerce goods acquired by individuals into state ownership in accordance with the laws of the Republic of Kazakhstan;

     5) refusal of the customs authority to release electronic commerce goods purchased by individuals – in respect of the obligation to pay customs duties on electronic commerce goods that arose during the registration of the declaration for electronic commerce goods;

     6) revocation of the declaration for electronic commerce goods in accordance with Article 184 of this Code – in respect of the obligation to pay customs duties on electronic commerce goods that arose during the registration of such a declaration.;

     7) the detention by the customs authority of electronic commerce goods purchased by individuals, in accordance with Chapter 52 of this Code, in respect of the obligation to pay customs duties on electronic commerce goods that arose prior to such detention;

     8) export from the customs territory of the Eurasian Economic Union, temporary storage or release, in accordance with this Code, of electronic commerce goods purchased by individuals who were seized or arrested during the verification of a criminal offense report, criminal proceedings or an administrative offense case, in respect of which a decision was made to return them if such goods were not previously released in accordance with Article 392-5 of this Code ., – with respect to the obligation to pay customs duties on electronic commerce goods that arose prior to such a decision.;

     9) identification, after the release of electronic commerce goods purchased by individuals, of the fact of non-payment of customs duties in respect of electronic commerce goods, calculated in one declaration for electronic commerce goods in respect of goods the recipient of which is one individual, in an amount not exceeding in aggregate the amount equivalent to five euros at the exchange rate in effect on the date of application of the exchange rate for the calculation of customs duties on electronic commerce goods in accordance with Article 392-8 of this Code;

     10) non-application of measures to collect customs duties in respect of electronic commerce goods in accordance with subparagraph 4) paragraph 10 of Article 116 of this Code – in respect of the amount of such customs duty, recognized as uncollectible in accordance with this Code.

     3. The Commission has the right to determine the circumstances in which the obligation to pay customs duty in respect of electronic commerce goods ceases in cases where, in respect of the same imported (imported) electronic commerce goods purchased by individuals, the obligation to pay customs duty in respect of electronic commerce goods arose from different persons, for different circumstances and (or) repeatedly, including when the obligation to pay customs duties in respect of electronic commerce goods arose in one State – a member State of the Eurasian Economic Union, and the circumstances in which the obligation to pay such customs duty ceases have occurred in another member State of the Eurasian Economic Union, as well as the procedure for interaction between customs authorities to confirm the occurrence of such circumstances.

     4. In respect of electronic commerce goods purchased by individuals, the customs duty on electronic commerce goods is payable in the amount of the amounts calculated in accordance with Article 392-8 of this Code in the declaration for electronic commerce goods.

     5. In respect of electronic commerce goods purchased by individuals, the obligation to pay customs duty in respect of electronic commerce goods is subject to execution (customs duty in respect of electronic commerce goods is payable) prior to the release of electronic commerce goods purchased by individuals.

6. In case of illegal movement of electronic commerce goods purchased by individuals across the customs border of the Eurasian Economic Union with an unreliable customs declaration, the customs duty on electronic commerce goods shall be calculated in accordance with Article 392-8 of this Code. At the same time, the amounts of customs duty actually paid during the customs declaration of electronic commerce goods purchased by individuals in respect of electronic commerce goods are not re-paid (are not collected), and overpaid and (or) collected amounts of such customs duty are subject to refund in accordance with this Code.

     Article 392-10. The cost of e-commerce goods purchased by individuals

     1. The value of imported e–commerce goods purchased by individuals is stated in the declaration for e-commerce goods on the basis of information about their total value indicated in checks, invoices, bank payment documents and other documents related to the purchase of such goods, and when performing customs operations by an e-commerce operator - also on the basis of information related to by purchasing such goods received by an e-commerce operator from an electronic trading platform (if such information is available).

     2. The cost of e-commerce goods purchased by individuals must be stated on the basis of reliable, quantifiable and documented information.

     3. The value of electronic commerce goods purchased by individuals exported from the customs territory of the Eurasian Economic Union shall be determined in accordance with this Code and declared in the declaration for electronic commerce goods, if the determination of the value of exported electronic commerce goods purchased by individuals is provided for by this Code.

     4. Based on the results of customs control, the customs authority determines the value of electronic commerce goods purchased by individuals based on the information available to it on the price of similar goods in the following cases:

     1) the absence of information on the value of such goods in the documents referred to in paragraph 1 of this article, or the absence of documents;

     2) the inability to identify electronic commerce goods, information about which is contained in the documents specified in paragraph 1 of this Article, with the declared electronic commerce goods;

     3) The documents and (or) information specified in paragraph 1 of this Article do not confirm the accuracy of information on the value of the declared electronic commerce goods.;

     4)  A significantly lower cost of e-commerce goods purchased by individuals is claimed compared to the market value of similar goods.

     5. As information on the value of electronic commerce goods purchased by individuals, the customs authority may use, among other things, information indicated in catalogs and on the websites of foreign organizations engaged in the retail sale of similar goods.

     6. The person carrying out the customs declaration has the right to prove the accuracy of the information contained in the documents submitted to confirm the value of electronic commerce goods purchased by individuals declared in the declaration for electronic commerce goods.

     7. For the purposes of applying this article, a similar product is understood to mean a product that is purchased or offered (was offered) for sale on comparable terms on electronic trading platforms on the Internet, has characteristics similar to those of imported electronic commerce goods purchased by an individual, that is, it is comparable to the declared electronic commerce goods purchased by an individual, according to its trademark, purpose, application, quality, technical and other characteristics.";

     41) in article 394:

     "add "electronic commerce goods purchased by individuals who have acquired the status of goods of the Eurasian Economic Union" to the third paragraph after the words "the territory of the Eurasian Economic Union,";

     add ""intended for use or used by electronic commerce operators for storage of electronic commerce goods""to the seventh paragraph after the word "by operators,";

     "42") add the words ", structures, premises (parts of premises) and (or) open areas (parts of open areas) of the electronic commerce operator specified in subparagraph 1) of paragraph 1 of Article 528-2 of this Code" to the first part of paragraph 1 of Article 404 after the word "trade".;

     43) paragraph 3 of article 415:

     after "operators", add the words "e-commerce operators,";

     Add "", paragraph 1 of Article 528-2" after the numbers "524".;

     "44") in paragraph 5 of Article 432, the word "legislation" should be replaced by the word "laws".;

     "45") paragraph 1 of Article 453, after the words "Article 369", add the words "paragraphs 8 and 9 of Article 392-6".;

     46) in article 484:

     ""in paragraph 1, the words "and owners of duty-free shops" should be replaced by the words ", owners of duty-free shops and e-commerce operators";

     Add ""Register of electronic commerce operators" to paragraph 2 after the word "trade".;

     47) in article 486:

     in paragraph 13:

     in the first paragraph:

     the words "If a legal entity carrying out activities (claiming to carry out activities) as a customs representative and (or) a customs carrier," should be replaced by the words "In cases where the legal entity simultaneously carries out activities (claims to carry out activities) as a customs representative, customs carrier and (or) electronic operator trade, as well as";

     Add "", paragraph 2 of Article 528-2" after the numbers "496".;

     Add subclauses 1-1), 1-2), 1-3) and 3-1) as follows:

     "1-1) customs representatives and the register of e-commerce operators;

     1-2) customs carriers and the register of e-commerce operators;

     1-3) customs representatives, the register of customs carriers and the register of electronic commerce operators;";

     "3-1) e-commerce operators and the register of authorized economic operators;";

     Add sub-paragraphs 5), 6) and 7) as follows:

     "5) customs representatives, the register of e-commerce operators and the register of authorized economic operators;

     6) customs carriers, the register of electronic commerce operators and the register of authorized economic operators;

     7) customs representatives, the register of customs carriers, the register of electronic commerce operators and the register of authorized economic operators.";

     ""in paragraph 14, the words "and (or) the customs carrier" should be replaced by the words ", the customs carrier and (or) the electronic commerce operator";

     "48") in subparagraph 3) of paragraph 1 of Article 494, the word "legislation" should be replaced by the word "laws".;

     "49") in subparagraph 4) of article 500, the word "legislation" should be replaced by the word "laws".;

     50) add chapter 62-1 as follows:

     "Chapter 62-1. E-commerce operator

     Article 528-1. Activities of an e-commerce operator

     1. The electronic commerce operator is a legal entity of the Republic of Kazakhstan (hereinafter referred to in this chapter as a legal entity) that meets the conditions defined in Article 528-2 of this Code.

     A legal entity is recognized as an e-commerce operator after being included in the register of e-commerce operators.

     2. An e-commerce operator performs customs operations in respect of e-commerce goods on the territory of the Republic of Kazakhstan after its inclusion by the authorized body in the register of e-commerce operators in accordance with the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan.

     Customs operations in respect of electronic commerce goods purchased by individuals are performed by an electronic commerce operator on behalf of the declarants of such goods.

     Article 528-2. Conditions for inclusion in the register of e-commerce operators

     1. The conditions for the inclusion of a legal entity applying to operate as an e-commerce operator in the register of e-commerce operators are:

     1) ownership, economic management, operational management or lease of structures, premises (parts of premises) and (or) open areas (parts of open areas), including those located in places (institutions) of international postal exchange (hereinafter in this chapter – structures (premises, sites) intended for temporary storage of electronic commerce goods and (or) storage of electronic commerce goods placed under the customs procedure of a customs warehouse and meeting the following requirements:

     availability of control systems for entry of vehicles into and exit from the territory, entry of persons into the territory and (or) into structures (premises, sites) and exit from the territory and (or) from structures (premises, sites) (where electronic commerce goods subject to customs control are located), equipped with video surveillance equipment, functioning around the clock, allowing you to view video information about events within thirty calendar days on the territory of the facility (premises, sites);

     confirmation of the right to own, use and (or) dispose of the necessary loading and unloading mechanisms or the existence of a contract with a person providing services related to the use of loading and unloading mechanisms;

confirmation of the right to own, use, and/or dispose of certified weighing equipment appropriate to the nature of the electronic commerce goods being placed;

     availability of technically serviceable access roads;

     availability of places for inspection of e-commerce goods, including indoor areas equipped with electric lighting and equipped with video surveillance equipment operating around the clock, providing remote access to the state revenue authority to view video information in real time., accumulation and viewing of video information within thirty calendar days (at the same time, the place of inspection must be marked along the perimeter with yellow paint or adhesive tape and exclude the presence of unseen areas (areas) for video surveillance equipment);

     buildings (structures) and structures that are not related to the activities of an e-commerce operator should not be located on the territory.

     If the facilities (premises, sites) are leased as of the date of application, the lease agreement for such facilities (premises, sites) must be concluded for a period of at least one year.;

     2) ensuring the fulfillment of the duties of a legal entity operating in the field of customs affairs in the amount determined in accordance with paragraph 2 of this Article;

     3) absence on the day of applying to the territorial customs authority for inclusion in the register of electronic commerce operators:

     the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties, penalties, and interest not fulfilled in due time;

     the facts of initiation of bankruptcy proceedings against a legal entity;

     4) the absence of facts of bringing to administrative responsibility within one year prior to the date of application to the territorial customs authority in accordance with the articles 521, 528, 532, 533, 534, 539, 540, 555 and 558 of the Code of the Republic of Kazakhstan on Administrative Offences;

     5) the existence of a digital system that ensures interaction with the digital system of customs authorities, or the existence of another method of interaction of an electronic commerce operator with a customs authority provided for by the legislation of the Republic of Kazakhstan through the digital system of customs authorities in order to send electronic documents and information about electronic commerce goods, transactions performed with such goods, and individuals who purchased such goods;

     6) the existence of an insurance contract for the risk of civil liability of the electronic commerce operator, which may occur as a result of damage to the property of the represented persons, for the insured amount established by the insurance contract;

     7) the existence of a contract (agreement) on the use of a digital electronic invoice system.

     2. The amount of security for the performance of duties of a legal entity operating in the field of customs affairs is determined by the Commission.

     Article 528-3. The procedure for inclusion in the register of e-commerce operators

     1. An application for inclusion in the register of electronic commerce operators is submitted by a legal entity through the digital system of customs authorities with the attachment of an insurance contract for civil liability of electronic commerce operators, which is concluded in electronic form using the insurer's Internet resource and (or) the Internet resources of other organizations, to the territorial customs authority in whose area of activity An e-commerce operator is being established.

     2. The application is considered by the territorial customs authority, in the area of activity of which the electronic commerce operator is established, within ten working days from the date of its registration with the territorial customs authority.

     3. An official of the territorial customs authority shall carry out a customs inspection of the applicant's facilities (premises, sites) in accordance with paragraph 3 of Article 415 of this Code for compliance with the requirements specified in subparagraph 1) paragraph 1 of Article 528-2 of this Code.

     When conducting a customs inspection of structures (premises, sites), the applicant submits copies of the following documents to the official of the territorial customs authority with presentation of the originals:

     1) confirming the ownership, economic management, operational management or lease of structures (premises, sites) intended for use as a place of temporary storage of electronic commerce goods and (or) storage of electronic commerce goods placed under the customs procedure of a customs warehouse;

     2) confirming the presence of:

     loading and unloading mechanisms or an agreement with a person providing services related to the use of loading and unloading mechanisms;

     certified weighing equipment that corresponds to the nature of the goods being placed.

     In this case, copies of the submitted documents are attached to the act of customs inspection of structures (premises, sites), which remains with the territorial customs authority.

     4. The decision on inclusion in the register of electronic commerce operators is made by the territorial customs authority and is formed in the digital system of customs authorities.

     The decision on inclusion in the register of electronic commerce operators comes into force from the date of its registration in the digital system of customs authorities.

     The authorized body that has included a legal entity in the register of electronic commerce operators, no later than one business day from the date of registration of the decision on inclusion in the register of electronic commerce operators, notifies the legal entity through the digital system of customs authorities of inclusion in the register of electronic commerce operators.

     5. The decision to refuse to be included in the register of electronic commerce operators is taken in the event of failure to submit the documents specified in paragraphs 1 and 3 of this Article, or the applicant's non-compliance with the conditions established by Article 528-2 of this Code.

     6. In case of refusal to include a legal entity in the register of electronic commerce operators, the territorial customs authority, within the period specified in paragraph 2 of this article, notifies it through the digital system of customs authorities indicating the reasons for the refusal.

     Article 528-4. The grounds and procedure for suspending and resuming the activities of legal entities included in the register of electronic commerce operators

     1. The activity of a legal entity as an e-commerce operator is suspended in the following cases::

     1) at the request of the e-commerce operator, indicating the reasons for the suspension of the e-commerce operator's activities, submitted through the digital system of customs authorities;

     2) if the territorial customs authority identifies a violation of the conditions for inclusion in the register of electronic commerce operators provided for in subparagraph 7) of paragraph 1 of Article 528-2 of this Code.;

     3) failure to fulfill the obligation provided for in subparagraph 3) paragraph 1 of Article 528-7 of this Code;

     4) initiation of criminal proceedings against individuals who are managers, chief accountants of an e-commerce operator, within the framework of their activities as an e-commerce operator in accordance with articles 234, 236 and 286 of the Criminal Code of the Republic of Kazakhstan.

     2. The activity of an e-commerce operator on the basis established by subparagraph 1) paragraph 1 of this article is suspended for a period of up to six months.

     The activity of an electronic commerce operator on the grounds established by subitems 2) and 3) of paragraph 1 of this article shall be suspended for the period necessary to eliminate the reasons that led to the suspension of the activity of a legal entity included in the register of electronic commerce operators, but not more than sixty calendar days.

     The activity of an e-commerce operator on the basis established by subparagraph 4) paragraph 1 of this Article is suspended for a period until it enters into legal force.:

     court decisions on exemption from criminal liability;

     court decisions on criminal liability;

     decisions of a court or an authorized state body (official) on the termination of criminal proceedings.

     3. The decision to suspend the activity of an e-commerce operator is made by the territorial customs authority that has included the legal entity in the register of e-commerce operators, and is formed in the digital system of customs authorities indicating the reasons for the suspension within three working days from the date of:

     registration of the application with the territorial customs authority that has included the legal entity in the register of electronic commerce operators, in accordance with subparagraph 1) paragraph 1 of this article;

     identification of circumstances by the customs authority in accordance with subitems 2), 3) and 4) of paragraph 1 of this Article.

     The decision to suspend the activity of an e-commerce operator comes into force from the date of its registration in the digital system of customs authorities.

     The territorial customs authority that has included a legal entity in the register of electronic commerce operators, no later than one business day from the date of registration of the decision to suspend the activities of the electronic commerce operator, notifies the legal entity through the digital system of customs authorities of the suspension, indicating the reasons.

     4. From the date of entry into force of the decision to suspend the activities of an electronic commerce operator provided for in paragraph 3 of this article, the activity of a legal entity as an electronic commerce operator is prohibited.

The decision on inclusion in the register of electronic commerce operators comes into force from the date of its registration in the digital system of customs authorities.

     The authorized body that has included a legal entity in the register of electronic commerce operators, no later than one business day from the date of registration of the decision on inclusion in the register of electronic commerce operators, notifies the legal entity through the digital system of customs authorities of inclusion in the register of electronic commerce operators.

     5. The decision to refuse to be included in the register of electronic commerce operators is taken in the event of failure to submit the documents specified in paragraphs 1 and 3 of this Article, or the applicant's non-compliance with the conditions established by Article 528-2 of this Code.

     6. In case of refusal to include a legal entity in the register of electronic commerce operators, the territorial customs authority, within the period specified in paragraph 2 of this article, notifies it through the digital system of customs authorities indicating the reasons for the refusal.

     Article 528-4. The grounds and procedure for suspending and resuming the activities of legal entities included in the register of electronic commerce operators

     1. The activity of a legal entity as an e-commerce operator is suspended in the following cases::

     1) at the request of the e-commerce operator, indicating the reasons for the suspension of the e-commerce operator's activities, submitted through the digital system of customs authorities;

     2) if the territorial customs authority identifies a violation of the conditions for inclusion in the register of electronic commerce operators provided for in subparagraph 7) of paragraph 1 of Article 528-2 of this Code.;

     3) failure to fulfill the obligation provided for in subparagraph 3) paragraph 1 of Article 528-7 of this Code;

     4) initiation of criminal proceedings against individuals who are managers, chief accountants of an e-commerce operator, within the framework of their activities as an e-commerce operator in accordance with articles 234, 236 and 286 of the Criminal Code of the Republic of Kazakhstan.

     2. The activity of an e-commerce operator on the basis established by subparagraph 1) paragraph 1 of this article is suspended for a period of up to six months.

     The activity of an electronic commerce operator on the grounds established by subitems 2) and 3) of paragraph 1 of this article shall be suspended for the period necessary to eliminate the reasons that led to the suspension of the activity of a legal entity included in the register of electronic commerce operators, but not more than sixty calendar days.

     The activity of an e-commerce operator on the basis established by subparagraph 4) paragraph 1 of this Article is suspended for a period until it enters into legal force.:

     court decisions on exemption from criminal liability;

     court decisions on criminal liability;

     decisions of a court or an authorized state body (official) on the termination of criminal proceedings.

     3. The decision to suspend the activity of an e-commerce operator is made by the territorial customs authority that has included the legal entity in the register of e-commerce operators, and is formed in the digital system of customs authorities indicating the reasons for the suspension within three working days from the date of:

     registration of the application with the territorial customs authority that has included the legal entity in the register of electronic commerce operators, in accordance with subparagraph 1) paragraph 1 of this article;

     identification of circumstances by the customs authority in accordance with subitems 2), 3) and 4) of paragraph 1 of this Article.

     The decision to suspend the activity of an e-commerce operator comes into force from the date of its registration in the digital system of customs authorities.

     The territorial customs authority that has included a legal entity in the register of electronic commerce operators, no later than one business day from the date of registration of the decision to suspend the activities of the electronic commerce operator, notifies the legal entity through the digital system of customs authorities of the suspension, indicating the reasons.

     4. From the date of entry into force of the decision to suspend the activities of an electronic commerce operator provided for in paragraph 3 of this article, the activity of a legal entity as an electronic commerce operator is prohibited.

     5. Electronic commerce goods in temporary storage must be placed by the electronic commerce operator in other places of temporary storage and (or) declared for placement under the customs procedure within sixty calendar days from the date of entry into force of the decision to suspend the activities of the electronic commerce operator provided for in paragraph 3 of this Article, in accordance with this Code.

     6. In order to resume activity as an e-commerce operator, a legal entity submits, through the digital system of customs authorities, one of the following applications to the territorial customs authority that included the legal entity in the register of e-commerce operators::

     resumption of the activity of a legal entity as an electronic commerce operator in the event of suspension of the activity of a legal entity as an electronic commerce operator in accordance with subparagraph 1) paragraph 1 of this article, accompanied by the documents required for renewal (if necessary);

     resumption of the activity of a legal entity as an electronic commerce operator in the event of suspension of the activity of a legal entity as an electronic commerce operator in accordance with subitems 2), 3) and 4) of paragraph 1 of this article, accompanied by documents confirming the elimination of the reasons that led to the suspension of the electronic commerce operator.

     The activity of a legal entity as an electronic commerce operator is resumed on the basis of a decision of the territorial customs authority that included the legal entity in the register of electronic commerce operators on the resumption of the activity of an electronic commerce operator, which is formed in the digital system of customs authorities within three working days from the date of registration of the application for the resumption of the activity of an electronic commerce operator and enters into force from the date of its registration in the digital system of customs authorities.

     The territorial customs authority that has included a legal entity in the register of electronic commerce operators, no later than one business day from the date of registration of the decision to resume the activity of the electronic commerce operator, notifies the legal entity through the digital system of customs authorities about the resumption of the activity of the electronic commerce operator.

     In case of suspension of the activity of a legal entity as an electronic commerce operator, provided for in subparagraph 1) According to paragraph 1 of this article, the basis for resuming the activity of an electronic commerce operator is an application from an electronic commerce operator for resuming its activity as an electronic commerce operator submitted through the digital system of customs authorities before the expiration of the period established by the first part of paragraph 2 of this Article.

     7. When considering an application for the resumption of the activity of an electronic commerce operator, the territorial customs authority that has included the legal entity in the register of electronic commerce operators verifies documents confirming the elimination of the reasons that led to the suspension of the activity of the legal entity as an electronic commerce operator, and also conducts a customs inspection of the applicant's facilities (premises, sites) in order to confirm the elimination of such reasons and the declared information in accordance with paragraph 1 of this article.

     Article 528-5. Grounds for exclusion from the register of e-commerce operators

     1. The grounds for excluding an e-commerce operator from the register of e-commerce operators are:

     1) failure by the e-commerce operator to fulfill the obligations stipulated in the sub-paragraphs 1), 2), 4), 5), 6), 7), 8), 9), 10) and 11) paragraph 1 of Article 528-7 of this Code;

     2) failure to eliminate the reasons why the activity of the electronic commerce operator was suspended on the grounds provided for in subparagraphs 2), 3) and 4) of paragraph 1 of Article 528-4 of this Code;

     3) failure to fulfill, within the time period specified in the notification sent by the customs authority in accordance with paragraph 4 of Article 86, paragraph 4 of Article 137, paragraph 20 of Article 392-8, paragraph 10 of Article 417 and paragraph 26 of Article 418 of this Code, the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties, as well as non-payment of penalties and interest on time, if the deadline for their payment is established by this Code;

     4) the application of the e-commerce operator for its exclusion from the register of e-commerce operators, submitted through the digital system of customs authorities;

     5) liquidation of a legal entity included in the register of electronic commerce operators;

     6) reorganization of a legal entity included in the register of electronic commerce operators, except for the reorganization of such a person in the form of transformation;

     7) the expiration of the period for suspending the activities of an electronic commerce operator specified in the first part of paragraph 2 of Article 528-4 of this Code, in the absence of a statement from a legal entity on the resumption of the activities of an electronic commerce operator.;

     8) entry into force of a court decision on criminal liability under articles 214, 216, 218, 234, 235-1, 236, 245, 255, 256, 258, 286, 297, 366 and 367 of the Criminal Code of the Republic of Kazakhstan of individuals who are managers of an e-commerce operator, within the framework of the activities of legal entities as an e-commerce operator.

2. The decision to exclude an electronic commerce operator from the register of electronic commerce operators is made by the territorial customs authority that included the legal entity in the register of electronic commerce operators and is formed in the digital system of customs authorities indicating the reasons for the exclusion within three working days from the date:

     registration of the application with the territorial customs authority that has included the legal entity in the register of electronic commerce operators, in accordance with subparagraph 4) paragraph 1 of this article;

     identification of circumstances by the customs authority in accordance with the sub-paragraphs 1), 2), 3), 5), 6), 7) and 8) paragraph 1 of this article.

     The decision to exclude an e-commerce operator from the register of e-commerce operators comes into force from the date of its registration in the digital system of customs authorities.

     The territorial customs authority that has included a legal entity in the register of electronic commerce operators, no later than one business day from the date of registration of the decision to exclude an electronic commerce operator from the register of electronic commerce operators, notifies the legal entity through the digital system of customs authorities of the exclusion, indicating the reasons.

     3. In case of exclusion of a legal entity from the register of e-commerce operators on the grounds provided for in paragraphs 1), 2), 6), 7) and 8) of paragraph 1 of this Article, a repeated application for inclusion in the register of electronic commerce operators is considered by the territorial customs authority after one year from the date of entry into force of the decision to exclude the operator. electronic commerce from the register of electronic commerce operators.

     4. From the date of entry into force of the decision to exclude an electronic commerce operator from the register of electronic commerce operators provided for in paragraph 2 of this article, the activity of a legal entity as an electronic commerce operator is prohibited.

     Article 528-6. Rights of an e-commerce operator

     1. When carrying out its activities, an e-commerce operator has the right to request from individuals who are recipients of e-commerce goods and electronic trading platforms documents and information necessary for customs operations, and to receive such documents and information within the time limits ensuring compliance with the requirements established by this Code.

     2. If the customs declaration and other customs operations in respect of electronic commerce goods purchased by individuals are performed by an electronic commerce operator, the electronic commerce operator has the rights specified in paragraph 1 of Article 150 of this Code, and is also entitled to perform customs operations related to the modification (addition) of information stated in the declaration for electronic commerce goods, provided for in Article 183 of this Code.

     3. An e-commerce operator has the right to limit the scope of its activities to performing customs operations in respect of e-commerce goods purchased by individuals or e-commerce goods intended for sale to individuals.

     Article 528-7. Duties and responsibilities of an e-commerce operator

     1. The e-commerce operator is obliged to:

     1) comply with the conditions for inclusion in the register of electronic commerce operators established by subitems 1), 2), 5) and 6) of paragraph 1 of Article 528-2 of this Code;

     2) not to disclose, not to use for their own purposes and not to transfer to other persons information received from individuals who are recipients of electronic commerce goods and electronic trading platforms that constitute state, commercial, banking, tax and other legally protected secrets, as well as other confidential information, except in cases established by the laws of the Republic of Kazakhstan. This subparagraph also applies to employees of an e-commerce operator.;

     3) inform the territorial customs authority that included it in the register of electronic commerce operators about changes in the information it declared when it was included in the register of electronic commerce operators, and submit documents confirming such changes within five working days from the date of the change in such information or from the day when it became aware of their change;

     4) to ensure the safety of electronic commerce goods located in facilities (premises, sites);

     5) ensure the possibility of customs control;

     6) comply with the conditions for the use of electronic commerce goods in accordance with the customs procedure of the customs warehouse, established by paragraph 2 of Article 236 of this Code;

     7) keep separate records of electronic commerce goods placed in temporary storage and electronic commerce goods placed under the customs procedure of a customs warehouse located in facilities (premises, sites), and submit reports to customs authorities on such goods, including those using digital technologies, in accordance with the procedure determined by the authorized body;

     8) keep separate records of electronic commerce goods placed under the customs procedure of a customs warehouse and electronic commerce goods placed under the customs procedure of a customs warehouse purchased by individuals and exported from facilities (premises, sites), and submit reports to customs authorities on such goods purchased by individuals and exported from facilities (premises, sites). sites), including using digital technologies, in accordance with the procedure determined by the authorized body;

     9) to prevent unauthorized persons who are not employees of an electronic commerce operator or who do not have authority over electronic commerce goods located in such facilities (premises, sites) from entering the facilities (premises, sites) without the permission of the customs authorities;

     10) comply with the requirements of customs authorities regarding the access of customs officials to electronic commerce goods located in facilities (premises, sites);

     11) interact with customs authorities through the digital system specified in subparagraph 5) of paragraph 1 of Article 528-2 of this Code;

     12) comply with other duties established by this Code.

     2. In case of exclusion from the register of e-commerce operators, a legal entity must:

     1) in respect of electronic commerce goods placed in temporary storage, ensure that customs operations related to the release of goods are performed within thirty working days from the day following the day such a legal entity is excluded from the register of electronic commerce operators.;

     2) in respect of electronic commerce goods placed in temporary storage by another electronic commerce operator, within three working days from the day following the day of exclusion of such a legal entity from the register of electronic commerce operators, notify such electronic commerce operator of the need to ensure customs operations related to the release of goods within thirty working days. days from the day following the day of exclusion of such a legal entity from the register of electronic commerce operators;

     3) in respect of electronic commerce goods intended for sale to individuals placed under the customs procedure of a customs warehouse, to terminate the customs procedure of a customs warehouse in accordance with paragraph 7 of Article 392-6 of this Code.

     3. If the customs declaration and other customs operations in respect of electronic commerce goods purchased by individuals are performed by an electronic commerce operator, he is obliged to perform the actions provided for in subparagraphs 1), 2), 3) and 4) of paragraph 2 of Article 150 of this Code. Customs duties are paid at the expense of the declarant.

     In this case, the declarant does not perform the actions provided for in subparagraphs 1), 2), 3) and 4) of paragraph 2 of Article 150 of this Code.

     4. In the case of customs operations provided for in subparagraph 1) paragraph 4 of Article 392-6 of this Code, the electronic commerce operator is obliged to perform the actions provided for in the sub-paragraphs 1), 2), 3), 4) and 6) paragraph 2 of Article 150 of this Code. Payment of customs duties, taxes, special, anti-dumping, countervailing duties in respect of electronic commerce goods is made at the expense of the money of the individual who purchased the electronic commerce goods.

     5. For non-fulfillment or improper fulfillment of the obligations provided for in paragraphs 3 and 4 of this Article, for stating false information in the declaration for electronic commerce goods, as well as for submitting invalid documents to the customs authority, including forged and (or) knowingly containing false information, the electronic commerce operator shall be liable in the following cases: in accordance with the laws of the Republic of Kazakhstan.";

     51) in paragraph 20 of article 535:

     ""and (or) the register of customs carriers" should be replaced with the words ", the register of customs carriers and (or) the register of electronic commerce operators";

     replace the words "or customs carrier" with the words ", customs carrier and (or) electronic commerce operator";

     52) paragraph 1 of Article 553 should be worded as follows:

     "1. Before the entry into force of an international agreement within the framework of the Eurasian Economic Union allowing the filing of a declaration for goods, a declaration for electronic commerce goods to any customs authority in the customs territory of the Eurasian Economic Union:

     1) the goods declaration is submitted:

to the customs authority of a member state of the Eurasian Economic Union, in accordance with the legislation of which a person who is a declarant of goods has been established, registered or permanently resides in its territory, if the declarant of goods is a person of a member State of the Eurasian Economic Union specified in subparagraph 1) of paragraph 1 of Article 149 of this Code, as well as a foreign person specified in in the second paragraph of subparagraph 2) of paragraph 1 of Article 149 of this Code;

     to the customs authority of the member state of the Eurasian Economic Union in whose territory the declared goods are located, if the declarant of the goods is a foreign person specified in paragraphs three or four of subparagraph 2) of paragraph 1 of Article 149 or in subparagraph 5) of paragraph 1 of Article 149 of this Code.;

     to the customs authority of the member state of the Eurasian Economic Union in whose territory the declared goods and the person specified in subparagraph 3) of paragraph 1 of Article 149 of this Code are located, if such person acts as the declarant of the goods.;

     2) a declaration for e-commerce goods is submitted:

     to the customs authority of a member state of the Eurasian Economic Union in whose territory an individual who is a recipient of electronic commerce goods permanently or temporarily resides (temporarily resides), if the customs declaration of electronic commerce goods purchased by individuals is carried out by a person who, in accordance with the first part of paragraph 1 of Article 392-4 of this Code, may act as a declarant of such goods;

     to the customs authority of the member state of the Eurasian Economic Union, in accordance with the legislation of which a person who is an electronic commerce operator has been established (registered) and in whose territory an individual who is a recipient of electronic commerce goods permanently or temporarily resides (temporarily resides), if the customs declaration of electronic commerce goods is carried out by an electronic commerce operator.";

     53) add paragraph 7 to article 569 as follows:

     "7. Customs declaration of electronic commerce goods purchased by individuals may be carried out in each of the member States of the Eurasian Economic Union by customs representatives acting on behalf of and on behalf of individuals. – declarants of such goods, within six months from the date of inclusion in the register of electronic commerce operators of the first electronic commerce operator, but not more than twelve months from the date of entry into force of the Protocol on Amendments to the Agreement on the Customs Code of the Eurasian Economic Union dated April 11, 2017, signed on December 25, 2023.".

Article 2. This Law shall enter into force from the date of entry into force of the Protocol on Amendments to the Agreement on the Customs Code of the Eurasian Economic Union dated April 11, 2017, signed on December 25, 2023.

President    

Republic of Kazakhstan     

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