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ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 8, 2018 No. 139

About approval of Rules of making of customs transactions concerning goods which are illegally moved through customs border of the Eurasian Economic Union

According to article 152 of the Code of the Republic of Kazakhstan of December 26, 2017 "About customs regulation in the Republic of Kazakhstan" PRIKAZYVAYU:

1. Approve the enclosed Rules of making of customs transactions concerning goods which are illegally moved through customs border of the Eurasian Economic Union.

2. To committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (to Tengebayev A. M.) in the procedure established by the legislation to provide:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) within ten calendar days from the date of state registration of this order the direction it the copy in printing and electronic type in the Kazakh and Russian languages in the Republican state company on the right of economic maintaining "The republican center of legal information" of the Ministry of Justice of the Republic of Kazakhstan for official publication and inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;

3) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan;

4) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan submission to Department of legal service of the Ministry of Finance of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1), 2) and 3) of this Item.

3. This order becomes effective after ten calendar days after day of its first official publication.

Minister of Finance of the Republic of Kazakhstan

B. Sultanov

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of February 8, 2018 No. 139

Rules of making of customs transactions concerning goods which are illegally moved through customs border of the Eurasian Economic Union

Chapter 1. General provisions

1. These rules of making making of customs transactions concerning goods which are illegally moved through customs border of the Eurasian Economic Union (further - Rules) are developed according to article 152 of the Code of the Republic of Kazakhstan of December 26, 2017 "About customs regulation in the Republic of Kazakhstan" (further - the Code), and determine procedure for making of customs transactions and customs payment, taxes concerning goods which are illegally moved through customs border of the Eurasian Economic Union (further - EEU).

2. Temporary storage of goods which are illegally moved through customs border of EEU (further - illegally the moved goods) is performed according to the Code in customs control zones, including in places of temporary storage, in warehouses of persons at which these goods with providing customs payment and taxes are revealed.

3. For the purpose of identification illegally of the moved goods, the officials of bodies of state revenues who found these goods make customs examination with creation of the Act of customs examination in the form approved by the Decision of the Commission of custom union of May 20, 2010 No. 260 "About forms of customs papers".

Chapter 2. Procedure for making of customs transactions and customs payment, taxes concerning illegally the moved goods found by bodies of state revenues in persons who acquired these goods on customs area of EEU

4. The customs declaration on illegally the moved goods (further - the declaration) moves to the body of state revenues which found such goods.

5. Person who acquires such goods has the right to act as the customs applicant illegally of the moved goods if the other person having powers concerning such goods was not established during pre-judicial investigation or proceeedings about administrative offense. At the same time the basis for fixing of powers of the customs applicant to the specified person, concerning illegally the moved goods, the documents confirming lawful acquisition of such goods (purchase and sale agreements, the invoice and other documents of title) or the procedural document of court - the decision (court order) of final instance, criminal prosecution authority or authorized officer in which circumstances of legitimacy of acquisition by person of such goods are confirmed are.

6. The choice of customs procedure in case of customs declaring illegally of the moved goods is performed by the customs applicant according to article 208 of the Code.

7. When declaring illegally of the moved goods the declaration is filled in according to the decision of the Commission of the Customs union of May 20, 2010 No. 257 "About Instructions for filling of customs declarations and forms of customs declarations" (further - the Instruction), taking into account the following features:

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