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CODE OF THE REPUBLIC OF KAZAKHSTAN

of December 26, 2017 No. 123-VI ZRK

About customs regulation in the Republic of Kazakhstan

(In edition of the Law of the Republic of Kazakhstan of 04.07.2018 No. 174-VI ZRK)

This Code determines legal, economic and organizational basis of customs regulation in the Republic of Kazakhstan and is directed to protection of sovereignty and economic safety of the Republic of Kazakhstan, activation of bonds of the Kazakhstan economy in system of the world economic relations and liberalization of foreign economic activity.

Section 1. General provisions

Chapter 1. Basic provisions about customs regulation in the Republic of Kazakhstan

Article 1. Customs regulation in the Republic of Kazakhstan

1. Customs regulation regulation of the relations on part of customs area of the Eurasian Economic Union (the territory of the Republic of Kazakhstan) on which the Republic of Kazakhstan has the exclusive jurisdiction, the including establishment of procedure and conditions of movement of goods through customs border of the Eurasian Economic Union, their stay and use on customs area of the Eurasian Economic Union or beyond its limits, procedure for making of the customs transactions connected with arrival of goods on customs area of the Eurasian Economic Union, their departure from customs area of the Eurasian Economic Union, temporary storage of goods, their customs declaring and release, other customs transactions, payment procedure of customs payments, the special, anti-dumping, compensatory duties and carrying out customs control is recognized the Republic of Kazakhstan and also regulation of the imperious relations between the customs authorities and faces exercising rights of possession, uses and (or) orders of goods on customs area of the Eurasian Economic Union or beyond its limits.

2. Customs regulation in the Republic of Kazakhstan is based on the principles of equality of persons when moving goods through customs border of the Eurasian Economic Union, clearness, clarity and sequence of making of customs transactions, publicity in development and application of the international treaties and acts constituting the right of the Eurasian Economic Union, and their harmonization with rules of international law regulating customs legal relationship and also on application of modern methods of customs control and the maximum use of information and communication technologies in activities of customs authorities.

3. Customs regulation in the Republic of Kazakhstan is performed according to the international treaties of the Eurasian Economic Union regulating customs legal relationship within the Eurasian Economic Union, including the Agreement on the Customs code of the Eurasian Economic Union, international treaties of the Eurasian Economic Union with the third party and acts constituting the right of the Eurasian Economic Union (further - the customs legislation of the Eurasian Economic Union), and also according to the Agreement on the Eurasian Economic Union of May 29, 2014 (further - the Agreement on the Union).

4. The customs legal relationship which are not settled by the customs legislation of the Eurasian Economic Union are regulated by the customs legislation of the Republic of Kazakhstan.

5. The sphere of customs affairs is the area of customs regulation aimed at ensuring compliance with international treaties of the Republic of Kazakhstan, the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan, and also other legislation of the Republic of Kazakhstan.

Article 2. Competence of authorized state bodies

1. Authorized body in the field of customs policy according to the customs legislation of the Eurasian Economic Union and (or) the legislation of the Republic of Kazakhstan:

1) performs development of offers on forming of customs policy in the Republic of Kazakhstan;

Develops 2) and approves the regulatory legal acts provided by this Code within the competence;

3) performs other powers provided by this Code, other laws of the Republic of Kazakhstan, acts of the President of the Republic of Kazakhstan and the Government of the Republic of Kazakhstan.

2. Authorized body in the field of customs affairs (further - authorized body) according to the customs legislation of the Eurasian Economic Union and (or) the legislation of the Republic of Kazakhstan:

Develops 1) and approves the regulatory legal acts provided by this Code within the competence;

2) performs management of customs authorities of the Republic of Kazakhstan;

3) determines powers of the department which is its part;

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