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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

(as amended on 29-06-2020)

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;

3-1) develops and approves rules of conducting the examinations which are not provided by Chapter 54 of this Code for the solution of the tasks assigned to authorized body;

Develops 4) and approves rules of creation, categorization, classification, and also regulation of polozhennost and standard requirements to arrangement and material equipment of customs, customs posts and check-points in the part which is not settled by the customs legislation of the Eurasian Economic Union;

5) creates information systems, communication systems and systems of data transmission, technical means of customs control, and also means of information protection;

6) makes decisions on inclusion of persons in registers of persons performing activities in the field of customs affairs and also in the register of Authorized Economic Operators;

7) is performed by customs administration;

8) exercises customs control over movement through customs border of the Eurasian Economic Union of goods and vehicles;

9) is provided on permanent basis by timely informing participants of the foreign economic and other activity in the field of customs affairs, including about changes and amendments in the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan;

10) conducts customs statistics;

Develops 11) and approves instructions for making of separate customs transactions;

Develops 12) and approves instructions for application of separate forms of customs control and the measures providing carrying out customs control;

13) participates in development of legal acts in the field of export control;

14) creates in territorial customs authorities mobile groups for the purpose of holding control actions;

15) 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.

Article 3. The basic concepts used in this Code

1. The basic concepts used in this Code:

1) accident - the incident of technical, technological or other nature, harmful on the effects, which happened to the vehicles and (or) other goods which are under customs control, entailed their quantitative and (or) high-quality changes which are not provided by the customs legislation of the Eurasian Economic Union and this Code which are not caused by deliberate actions of the owner and (or) person in whose ownership goods were at the time of such changes, except for natural changes under normal conditions of transportation (transportation) and (or) storage, and also changes owing to force majeure;

2) monetary instruments - travel checks, bills of exchange, checks (bank checks), and also securities in documentary form which certify the obligation of the issuer (debtor) on payment and in which person to whom such payment is performed is not specified;

3) the preliminary information - data in electronic form on the goods assumed to movement through customs border of the Eurasian Economic Union, the vehicles of international delivery transporting such goods, time and the place of arrival of goods for customs area of the Eurasian Economic Union, the passengers arriving to customs area of the Eurasian Economic Union;

4) the customs duties, taxes levied at the single rates - the amount of customs duties, taxes estimated concerning goods for private use without separation into the customs duties constituting it, taxes;

5) the customs applicant - person who declares goods or on behalf of which goods are declared;

6) the Eurasian economic commission (further - the Commission) - permanent regulating authority of the Eurasian Economic Union;

7) person of state member of the Eurasian Economic Union - the physical person having the permanent residence in state member of the Eurasian Economic Union including the individual entrepreneur registered according to the legislation of state member of the Eurasian Economic Union, the legal entity, the organization, not being the legal entity created according to the legislation of state member of the Eurasian Economic Union;

8) customs area of the Eurasian Economic Union - single customs area of the Eurasian Economic Union which is constituted by the territories of state members of the Eurasian Economic Union, and also exclusive economic zones and continental shelves of state members of the Eurasian Economic Union, artificial islands, installations, constructions and other objects concerning which state members of the Eurasian Economic Union have the exclusive jurisdiction;

9) customs border of the Eurasian Economic Union - limits of customs area of the Eurasian Economic Union, and also according to international treaties within the Eurasian Economic Union - limits of the separate territories which are in the territories of state members of the Eurasian Economic Union;

10) crossing of customs border of the Eurasian Economic Union - entrance of person on customs area of the Eurasian Economic Union, departure of person from customs area of the Eurasian Economic Union, including making of customs transactions concerning the moved goods and vehicles in the customs control zone located at the check point, other place of movement of goods and vehicles;

11) goods of the Eurasian Economic Union:

the goods which are on customs area of the Eurasian Economic Union completely made (got received grown up) on customs area of the Eurasian Economic Union;

the goods which are on customs area of the Eurasian Economic Union acquired the status of goods of the Eurasian Economic Union or recognized as goods of the Eurasian Economic Union according to the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan or before their entry into force;

the goods which are on customs area of the Eurasian Economic Union made (made) in one or several state members of the Eurasian Economic Union from among the goods specified in paragraphs second and third this subitem;

the goods which are exported from customs area of the Eurasian Economic Union and kept the status of goods of the Eurasian Economic Union according to the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan;

12) artificial islands - the objects fixed according to the project documentation on their creation in the location having alluvial, the bulk, pile and other not floating acting over water surface in case of the maximum inflow basic basis, the defenses used for the purpose of providing and safety of state members of the Eurasian Economic Union, geological studying, exploration and production of mineral resources, carrying out sea resource researches of water biological resources and implementation of fishery, carrying out sea scientific research, in other purposes which are not contradicting international treaties of the Republic of Kazakhstan and the legislation of the Republic of Kazakhstan;

13) vehicles for private use - the type of goods for private use including separate types of car - and motor-vehicles and trail cars to car - and to motor-vehicles, the determined by the Commission, water vessel or the aircraft together with spare parts to them and their regular accessories and the equipment, fuels and lubricants cooling and other technical liquids containing in the filling reservoirs provided by their design belonging on right of possession, uses and (or) orders to the physical person moving these vehicles through customs border of the Eurasian Economic Union for personal reasons, but not for transportation of persons for remuneration of industrial or commercial transportation of goods for remuneration or it is free, including the vehicles registered on legal entities and individual entrepreneurs;

14) goods for private use - the goods intended for personal, family, house and others, not connected with implementation of business activity, needs of physical persons, moved through customs border of the Eurasian Economic Union in the accompanied or unaccompanied baggage by transfer in the international mailings or otherwise;

15) the customs duties, taxes levied in the form of cumulative customs payment - the amount of customs duties, taxes estimated concerning goods for private use at the rates of customs duties, taxes applied according to Article 84 of this Code;

16) customs authority of departure - customs authority of the Republic of Kazakhstan or customs authority of other state member of the Eurasian Economic Union which makes the customs transactions connected with goods placement under customs procedure of customs transit;

17) customs duty - the obligatory payment levied by customs authorities in connection with movement of goods through customs border of the Eurasian Economic Union;

18) ensuring discharge of duty on payment of customs duties, taxes - method of guarantee of discharge of duty before customs authority on payment of customs duties, the taxes provided by the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan;

19) customs control - set of the actions made by customs authorities directed to check and (or) ensuring compliance with the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan;

20) the customs declaration - the customs paper containing data on goods and other data necessary for release of goods;

21) customs declaring - the statement the customs applicant to customs authority with use of the customs declaration of data on goods, about the chosen customs procedure and (or) other data necessary for release of goods;

22) customs papers - the customs declaration and other documents constituted only for making of customs transactions and carrying out customs control and also in the course and by results of making of customs transactions and carrying out customs control;

23) customs transactions - the actions made by persons and customs authorities according to the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan;

24) customs procedure - set of the regulations determining for the purposes of customs regulation of condition and procedure for use of goods on customs area of the Eurasian Economic Union or beyond its limits;

25) measures of customs and tariff regulation - the measures applied according to the Agreement on the Union concerning the imported (imported) on customs area of the Eurasian Economic Union goods, including applications of rates of import customs duties, tariff quotas, tariff preferences, the tariff privileges, and also the measures applied according to the legislation of the Republic of Kazakhstan on regulation of trading activity concerning the exported (exported) goods from the territory of the Republic of Kazakhstan;

26) customs payments - the customs fees, customs duties which are subject to payment in the budget according to this Code in connection with movement of goods through customs border of the Eurasian Economic Union;

27) information resources of customs authorities - the arranged set of the documentary information (the database, other arrays of information) containing in information systems of customs authorities;

28) zone of activities of customs authority - the territory determined by authorized body within which the customs authority of the Republic of Kazakhstan exercises customs control;

29) the customs representative - the legal entity of the Republic of Kazakhstan included in the register of customs representatives, making for and on behalf of the customs applicant or other interested person customs transactions according to the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan;

30) supplies - goods:

necessary for ensuring normal operation and maintenance of water vessels, aircrafts and trains in places of their parking and transit, except for spare parts and the equipment;

intended for consumption and (or) uses by passengers and members of crews water, aircrafts or passengers of trains and workers of crews of train, and also for distribution or realization to such persons;

31) business documents - the documents used when implementing the foreign and other trade activity and also for confirmation of transactions, the goods connected with movement through customs border of the Eurasian Economic Union (invoices (invoices), specifications, shipping (packaging) sheets and other documents);

32) vehicles - the type of goods including water vessel, the aircraft, the automotive vehicle, trail car, semitrailer truck, the rail vehicle (railway rolling stock, unit of railway rolling stock), container with the technical data sheets or technical forms, spare parts, accessories and the equipment, fuels and lubricants cooling provided for them and other technical liquids containing in the filling reservoirs provided by their design if they are transported together with the specified vehicles;

33) transport (transportation) documents - the documents confirming availability of the transportation agreement of goods and accompanying them in case of such transportation (the bill of lading, delivery note, the document confirming the conclusion of the freight forwarding agreement, and other documents);

34) the international agreements of the Republic of Kazakhstan - the international treaty of the Republic of Kazakhstan with the state which is not the member of the Eurasian Economic Union or the multi-lateral international treaty which participants are the Republic of Kazakhstan, several or all state members of the Eurasian Economic Union;

35) cash - the bank notes in the form of banknotes and treasury notes, coins, except for coins from precious metals which are in circulation and being legal means of payment in state members of the Eurasian Economic Union or the states (group of the states) which are not members of the Eurasian Economic Union including withdrawn or withdrawn from circulation, but subject to exchange on the bank notes which are in circulation;

36) constructions, installations - the underwater objects fixed according to the project documentation on their creation in the location, floating drilling rigs, sea floating platforms, other vessels, underwater constructions, including wells, sea stationary platforms, stationary drilling rigs, other floating and stationary objects used for the purpose of ensuring defense and safety of state members of the Eurasian Economic Union, geological studying, exploration and production of mineral resources, carrying out sea resource researches of water biological resources and implementation of fishery, carrying out sea scientific research in other purposes which are not contradicting international treaties of the Republic of Kazakhstan and the legislation of the Republic of Kazakhstan;

37) customs authority of appointment - the customs authority of the Republic of Kazakhstan or customs authority of other state member of the Eurasian Economic Union, in zone (region) of activities of which is the delivery location of goods determined by customs authority of departure or which completes action of customs procedure of customs transit;

38) body of state revenues - the state body which within the competence is performing ensuring receipts of taxes and other obligatory payments in the budget, customs regulation in the Republic of Kazakhstan, powers according to the prevention, identification, suppression and disclosure of the administrative offenses carried by the legislation of the Republic of Kazakhstan to maintaining this body, and also which is carrying out other powers, stipulated by the legislation the Republic of Kazakhstan;

39) the interested person - person whose interests concerning goods are infringed by decisions, actions (failure to act) of customs authorities or their officials;

40) the check point - the site of customs border of the Eurasian Economic Union which is in the territory of the Republic of Kazakhstan, with customs infrastructure, located within railway, automobile, water or air traffic, intended for the omission of persons, goods and vehicles through customs border of the Eurasian Economic Union, determined by the Government of the Republic of Kazakhstan and (or) international treaties of the Republic of Kazakhstan;

41) the appointed operator of mail service - the person officially appointed by the member country of Universal Postal Union and providing rendering services of mail service according to the legislation of state members of the Eurasian Economic Union and acts of Universal Postal Union;

42) taxes - the value added tax and excise (excises) levied by customs authorities in case of commodity importation on customs area of the Eurasian Economic Union;

43) water vessels - ocean ships, vessels of the swimming mixed (river sea), and also the vessels of inland water transport (swimming) which are subject to state registration according to the legislation of the Republic of Kazakhstan;

44) carrier - person transporting (transportation) of goods and (or) passengers through customs border of the Eurasian Economic Union and (or) transportation (transportation) of the goods which are under customs control on customs area of the Eurasian Economic Union. When moving goods by pipeline transport or on power lines carrier is person responsible for use of pipeline transport or power lines and (or) for movement of goods by pipeline transport or on power lines, and (or) for control and accounting of these goods;

45) goods - any personal estate, including currency of state members of the Eurasian Economic Union, securities and (or) currency values, travel checks, electrical energy, and also other moved things equated to real estate;

46) shipping documents - business and transport documents on the goods moved through customs border of the Eurasian Economic Union;

47) the receiver of goods - person specified in shipping documents to whom the carrier shall deliver the goods which are under customs control;

48) commodity importation on customs area of the Eurasian Economic Union - making of actions which are connected with crossing of customs border of the Eurasian Economic Union and as a result of which goods arrived to customs area of the Eurasian Economic Union in any manner, including transfer in the international mailings, use of pipeline transport and power lines, before release of such goods by customs authorities;

49) commodity exportation from customs area of the Eurasian Economic Union - making of the actions directed to commodity exportation from customs area of the Eurasian Economic Union in any manner including transfer in the international mailings, use of pipeline transport and power lines, including crossing of customs border of the Eurasian Economic Union;

50) illicit movement of goods through customs border of the Eurasian Economic Union - movement of goods through customs border of the Eurasian Economic Union out of places through which according to article 30 of this Code movement of goods through customs border of the Eurasian Economic Union shall or can be performed, or out of working hours of the customs authorities which are in these parts, or with concealment from customs control, or with doubtful customs declaring or non declaration of goods, or with use of the documents containing false information on goods, and (or) with use counterfeit or belonging to other goods of means of identification;

51) movement of goods through customs border of the Eurasian Economic Union - commodity importation on customs area of the Eurasian Economic Union or commodity exportation from customs area of the Eurasian Economic Union;

52) release of goods - action of customs authority after which making interested persons have the right to use goods according to the declared customs procedure or according to the procedure and on conditions which are established concerning the separate types of goods which are not subject according to this Code to the room under customs procedures;

53) batch - the goods which are at the same time shown to customs authority according to one or several transport documents and sent to the address of one consignee from one consignor and also the goods sent on one or several post delivery notes or moved as baggage with one person;

54) person - physical person or legal entity, and also the organization, not being the legal entity;

55) prohibitions and restrictions - applied concerning the goods moved through customs border of the Eurasian Economic Union, measures of non-tariff regulation including entered unilaterally according to the Agreement on the Union, measures of technical regulation, sanitary, veterinary and sanitary and quarantine phytosanitary measures, measures of export control, including measure concerning military products and the radiation requirements established according to the Agreement on the Union and (or) the legislation of the Republic of Kazakhstan;

56) the authorized legal entity - the legal entity determined by authorized body in the field of realization of the payer limited at the disposal of property and (or) the goods detained by customs authorities of the Republic of Kazakhstan;

57) the international mailings - sending and departures of written correspondence which are subjects to post exchange according to acts of Universal Postal Union which are followed by the documents provided by acts of Universal Postal Union, sent out of limits of customs area of the Eurasian Economic Union from places (organizations) of the international post exchange or arriving on customs area of the Eurasian Economic Union to places (organizations) of the international post exchange, or the following en route through customs area of the Eurasian Economic Union;

58) vehicles of international delivery - vehicles which are used for international delivery of loads, passengers and (or) baggage, with the special equipment intended for loading, unloading, processing and lading protection, by the objects of logistics and equipment, and also the spare parts and the equipments intended for repair, maintenance or operation of the vehicle along the line which are on them;

59) conditional release - release of goods on condition of observance of restrictions on use and the order of goods;

60) foreign goods - the goods which are not goods of the Eurasian Economic Union, including lost the status of goods of the Eurasian Economic Union, and also goods which acquired the status of foreign goods (are recognized as foreign goods) according to the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan;

61) the foreign person - person who is not person of state member of the Eurasian Economic Union;

62) measures of protection of the domestic market - the special protective, anti-dumping, countervailing measures and other measures of protection of the domestic market established according to the Agreement on the Union which are entered concerning the goods coming from the third countries which are not members of the Eurasian Economic Union and imported on customs area of the Eurasian Economic Union;

63) express load - the goods transported within high-speed transportation by transport of any kind with use of electronic information system of the organization and tracking of transportations for the purpose of delivery of these goods to the receiver according to individual delivery note during minimum possible and (or) fixed period, except for the goods sent in the international mailings.

2. For the purposes of of this Code:

1) the concepts "free (special, special) economic zone" (further - SEZ), "logistic SEZ", "port SEZ" and "resident (the participant, the subject) of SEZ" are used in the values defined by international treaties within the Eurasian Economic Union;

2) the concepts "head of diplomatic representation", "members of diplomatic staff of diplomatic representation", "members of administrative technicians of diplomatic representation", "members of service personnel of diplomatic representation", "head of consular establishment", "consular officials of consular establishments", "consular employees of consular establishments", "workers of service personnel of consular establishments", "members of families", "staff of diplomatic representation", "employees of consular establishment" are used in the values determined by the Vienna convention on the diplomatic intercourses of April 18, 1961 and the Vienna convention on the consular intercourses of April 24, 1963.

3. In this Code:

1) the territory of SEZ is understood as all territory of SEZ or part of the territory of SEZ in which according to the legislation of the Republic of Kazakhstan customs procedure of free customs zone is applied;

2) the diplomatic representations and consular establishments located on customs area of the Eurasian Economic Union are understood as the diplomatic representations and consular establishments of the states which are not members of the Eurasian Economic Union, located in the territory of the Republic of Kazakhstan and the diplomatic representations, consular establishments of one state members of the Eurasian Economic Union located in the territories of other state members of the Eurasian Economic Union;

3) other organizations or their representations are understood as the organizations or their representations which use privileges and immunities in the territory of the Republic of Kazakhstan according to international treaties of the Republic of Kazakhstan and are included in the list created by the Commission;

4) administrative offenses are understood as administrative offenses on which customs authorities of the Republic of Kazakhstan perform production according to the Code of the Republic of Kazakhstan about administrative offenses;

5) criminal offenses are understood as criminal offenses on which production is referred to maintaining service of economic investigations according to the Code of penal procedure of the Republic of Kazakhstan.

4. The commission based on information provided by state members of the Eurasian Economic Union creates the list of the organizations or their representations which use privileges and immunities in the territory of state member of the Eurasian Economic Union according to international treaties of this state member of the Eurasian Economic Union, and provides its placement on the official site of the Eurasian Economic Union.

5. Other concepts used in this Code are applied in the values determined by the relevant articles of this Code, and also the Agreement on the Union.

6. Concepts civil and other industries of the legislation of the Republic of Kazakhstan, used in this Code, are applied in that value in which they are used in the corresponding industries of the legislation of the Republic of Kazakhstan if other is not established by this Code.

Article 4. Customs legislation of the Republic of Kazakhstan

1. The customs legislation of the Republic of Kazakhstan is based on the Constitution of the Republic of Kazakhstan and consists from:

1) of this Code;

2) regulatory legal acts which acceptance is provided by this Code.

If the international treaty ratified by the Republic of Kazakhstan establishes other rules, than those which contain in this Code then are applied rules of the international treaty.

2. In the presence of contradiction between this Code and other legal acts of the Republic of Kazakhstan for the purpose of customs regulation regulations of this Code are effective. Inclusion in not the customs legislation of the Republic of Kazakhstan of the regulations regulating customs legal relationship except the cases provided by this Code is forbidden.

3. The customs legal relationship connected with procedure of ministerial procedures are regulated by the Administrative procedural Procedure Code of the Republic of Kazakhstan in the part which is not settled by this Code.

Article 5. Informing on the customs legislation of the Eurasian Economic Union and (or) Republic of Kazakhstan

1. Informing on the customs legislation of the Eurasian Economic Union is performed by the Commission and customs authorities of state members of the Eurasian Economic Union by placement them respectively on the official site of the Eurasian Economic Union and Internet resources of customs authorities, and also by bringing information on him to general data by means of television and radio, use of information and communication technologies, and also other public methods of distribution of information.

2. Informing on the customs legislation of the Republic of Kazakhstan is performed by customs authorities of the Republic of Kazakhstan by publication of regulatory legal acts of the customs legislation of the Republic of Kazakhstan in mass media, and also with use of information and communication technologies.

Informing on the customs legislation of the Republic of Kazakhstan is performed also with use of oral explanations and announcements, information stands, board, booklets and other printed materials, and also the video, audio-and other technical means used to distribution of information on the customs legislation of the Republic of Kazakhstan, including to public and free acquaintance in the following places:

1) at check points through customs border of the Eurasian Economic Union;

2) at the airports, at railway and automobile stations, in sea and river ports;

3) on the vehicles which are carrying out international carriages;

4) in the customs control zones determined by this Code and also in other places determined by customs authorities of the Republic of Kazakhstan.

3. Customs authorities of the Republic of Kazakhstan provide easy access to persons to information on the customs legislation of the Eurasian Economic Union and the customs legislation of the Republic of Kazakhstan placed on their Internet resources.

Article 6. Procedure for calculation of the terms established by the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan

1. The term established by the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan is determined calendar date or the expiration of period of time which is estimated for years, months, days or hours.

Term can be determined also by specifying on event which shall step, or on action which shall be made.

2. If the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan does not establish special procedure for calculation of terms, the rules provided by Items 3, of 4, of 5, of 6, of 7, 8 and 9 these Articles are applied to determination of the beginning and the termination of the terms determined by period of time in the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan.

3. The current of the term determined by period of time, estimated for years, months or days begins next day after calendar date or day of approach of event which determine its beginning, and estimated for hours, - from the o'clock following after hour of approach of event which determines its beginning.

4. The term estimated for years expires in the corresponding month and number of the last year of term.

5. The term estimated for months expires in the corresponding number of the last month of term.

If the termination of the term estimated for months falls on month in which there is no corresponding number, then term expires in the last day of this month.

6. If the last day of term falls on non-working day, the next working day following it is considered day of the termination of term.

7. If term is established for making of any action, it can be made till twenty four o'clock the last day of term, except as specified, provided by parts two and third this Item.

If action be made in the organization, then term expires in that hour when in this organization for statutory rules the corresponding transactions stop.

If written applications and notices were handed over in organization (organization) of mail service till twenty four o'clock the last day of term, fixed term is not considered passed.

8. If term is estimated in the working days, under the working days are understood:

1) days of the week Monday through Friday on which the days announced non-working according to the legislation of the Republic of Kazakhstan do not fall;

2) the days off for which according to the legislation of the Republic of Kazakhstan the working days are postponed.

9. If in places of movement of goods through customs border of the Eurasian Economic Union and in other locations of customs authorities working hours of customs authorities in non-working days are established, the term of making of customs transactions by these customs authorities estimated in the working days includes non-working days.

Article 7. Application of measures of customs and tariff regulation, prohibitions and restrictions, measures of protection of the domestic market, customs legislation of the Eurasian Economic Union and (or) Republic of Kazakhstan, tax legislation of the Republic of Kazakhstan

1. When making customs transactions and carrying out customs control the measures of customs and tariff regulation, prohibitions and restrictions, measures of protection of the domestic market, the tax legislation of the Republic of Kazakhstan operating on the date of registration of the customs declaration or other customs papers are applied if other is not established by this Code, according to the Agreement on the Union or international treaties within the Eurasian Economic Union, the tax legislation of the Republic of Kazakhstan.

2. Measures of customs and tariff regulation, prohibitions and restrictions, measures of protection of the domestic market, the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan, the tax legislations of the Republic of Kazakhstan existing on the date of the actual crossing with goods of customs border of the Eurasian Economic Union are applied to the goods moved through customs border of the Eurasian Economic Union with violation of requirements, established by the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan if other is not established by this Code, according to the Agreement on the Union or international treaties within the Eurasian Economic Union, the tax legislation of the Republic of Kazakhstan.

If day of the actual crossing is not established by goods of customs border of the Eurasian Economic Union, measures of customs and tariff regulation, prohibitions and restrictions, measures of protection of the domestic market, the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan, the tax legislations of the Republic of Kazakhstan existing on the date of violation identification are applied if other is not established by this Code, according to the Agreement on the Union or international treaties within the Eurasian Economic Union, the tax legislation of the Republic of Kazakhstan.

Article 8. Observance of prohibitions and restrictions

1. Goods move through customs border of the Eurasian Economic Union and (or) are located under customs procedures with observance of prohibitions and restrictions.

2. Observance of the measures of non-tariff regulation including entered unilaterally and measures of technical regulation proves to be true in the cases and procedure determined by the Commission or the legislation of the Republic of Kazakhstan according to the Agreement on the Union, and measures of export control, including died concerning military products, - in the cases and procedure established according to the legislation of the Republic of Kazakhstan by submission of the documents and (or) data confirming observance of such measures.

The procedure for information exchange of authorized body in the field of technical regulation and authorized body for the purposes of confirmation of observance of measures of technical regulation is determined by exchange of data on the documents confirming compliance of imported goods to the requirements established by technical regulations of the Eurasian Economic Union, and also the legislation of the Republic of Kazakhstan in the field of technical regulation and also the data from such documents by the joint act.

3. Observance of sanitary, veterinary and sanitary and quarantine phytosanitary measures and radiation requirements proves to be true by results of implementation of sanitary and epidemiologic, veterinary, quarantine phytosanitary, radiation control (supervision) according to the procedure, the established Agreement on the Union and acts of the Commission adopted according to it, and (or) according to the procedure, established by the legislation of the Republic of Kazakhstan.

4. Features of import to customs area of the Eurasian Economic Union and (or) export from customs area of the Eurasian Economic Union by physical persons of the goods included in the single inventory provided by the Agreement on the Union to which measures of non-tariff regulation in trade with the states which are not members of the Eurasian Economic Union in goods quality are applied to private use are determined by the Commission.

5. If the acts establishing prohibitions and restrictions do not determine cases and (or) procedure for confirmation of their observance, observance of such prohibitions and restrictions proves to be true when moving goods through customs border of the Eurasian Economic Union, and also when placing goods under customs procedure of release for internal consumption or customs procedure of export.

6. The obligation on observance of prohibitions and restrictions is not assigned to customs applicants when placing under customs procedure of customs transit of the international mailings if they are transported:

1) from the place of arrival to the place of making of customs transactions with the goods sent in the international mailings;

2) from the place of arrival to the place of departure.

Article 9. Customs papers

1. Customs papers are filled in in Kazakh or Russian if other is not established by this Code.

The customs papers completed in the territory of one state member of the Eurasian Economic Union and which are subject to representation of other state member of the Eurasian Economic Union to customs authorities when making customs transactions are filled in in Russian.

2. The data which are subject to specifying in customs papers in the coded type are specified with use of the qualifiers approved by the Commission, and before their approval by the Commission - with use of the qualifiers approved by authorized body.

3. The structure and format of customs papers in the form of electronic documents affirm authorized body, except as specified, when according to the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan the structure and format of customs papers in the form of electronic documents are determined by the Commission.

4. The customs papers which are not provided by the customs legislation of the Eurasian Economic Union, their form, procedure for filling of these forms of modification (amendments) of such customs papers affirm authorized body.

5. If the customs legislation of the Eurasian Economic Union does not provide determination of procedure for filling of forms of customs papers and (or) procedure for entering into customs papers of changes (amendments), such procedure is determined by authorized body.

Chapter 2. Customs authorities of the Republic of Kazakhstan

Article 10. System of customs authorities of the Republic of Kazakhstan

1. Customs authorities of the Republic of Kazakhstan are the bodies of state revenues within the competence which are enabling the realization of customs affairs in the Republic of Kazakhstan, and also carrying out other powers, stipulated by the legislation the Republic of Kazakhstan (further - customs authorities).

2. The system of customs authorities consists from:

1) authorized body;

2) territorial customs authorities on areas, the cities of republican value and the capital (further - territorial customs authorities);

3) customs;

4) customs posts;

5) check-points on customs border of the Eurasian Economic Union and (or) places of making of customs transactions;

6) specialized public institutions.

3. According to the decision of the Government of the Republic of Kazakhstan the data processing center, customs laboratories, film logical, educational and methodical, research and other specialized agencies, educational institutions of the higher professional and additional education, and also the state companies which activities promote the solution of the tasks assigned to customs authorities according to this Code are created.

4. Customs authorities have identification flag and identification mark which description and procedure for application are determined by authorized body.

5. Employees of customs, customs posts, check-points on customs border of the Eurasian Economic Union and (or) places of making of customs transactions are provided with uniform without shoulder strap.

Uniform samples, the list of employees of the customs authorities having the right of wearing uniform, natural regulations of providing with it and distinction signs, and also procedure for its carrying affirm authorized body.

Article 11. Principles of activities of customs authorities

Activities of customs authorities are based on the principles:

1) legality;

2) providing the rights, freedoms and legitimate interests of persons moving goods through customs border of the Eurasian Economic Union and also persons performing activities in the field of customs affairs;

3) equalities of all before the law;

4) publicity.

Article 12. Tasks and functions of customs authorities

1. Tasks of customs authorities are:

1) protection of homeland security of the Republic of Kazakhstan, life and health of the person, animal and flora, environment;

2) providing within the competence of protection of sovereignty and economic safety of the Republic of Kazakhstan;

3) creation of conditions for acceleration and simplification of movement of goods through customs border of the Eurasian Economic Union;

4) ensuring execution of customs and other legislation of the Republic of Kazakhstan, control of which observance is imposed on customs authorities (further - customs and other legislation of the Republic of Kazakhstan), the customs legislation of the Eurasian Economic Union;

5) accomplishment of other tasks provided by this Code.

2. For the purpose of ensuring accomplishment of the tasks assigned to customs authorities customs authorities within the competence perform the following functions:

1) making of customs transactions and carrying out customs control, including within rendering the mutual administrative aid;

2) collection of customs payments and taxes, and also special, anti-dumping and compensatory duties, control of correctness of their calculation and timeliness of payment, offset (return) and taking measures to their recovery by enforcement;

3) ensuring compliance with measures of customs and tariff regulation, prohibitions and restrictions, measures of protection of the domestic market concerning the goods moved through customs border of the Eurasian Economic Union;

4) ensuring compliance with the rights and legitimate interests of persons when moving by such persons of goods through customs border of the Eurasian Economic Union and creation of conditions for acceleration of goods turnover through customs border of the Eurasian Economic Union;

5) providing according to the international treaty of state members of the Eurasian Economic Union of measures for counteraction of legalization (washing) of income gained in the criminal way and to financing of terrorism in case of control of movement through customs border of the Eurasian Economic Union of currency of state members of the Eurasian Economic Union, securities and (or) currency values, travel checks;

6) identification, the prevention and suppression of criminal and administrative offenses according to the legislation of the Republic of Kazakhstan;

7) ensuring protection of the rights to intellectual property items on customs area of the Eurasian Economic Union;

8) maintaining customs statistics;

9) participation in enhancement and realization of customs regulation in the Republic of Kazakhstan;

10) assistance of realization of single trade policy of the Eurasian Economic Union;

11) implementation and enhancement of customs declaring, customs control, and also creation of the conditions promoting simplification of carrying out customs transactions concerning the goods and vehicles moved through customs border of the Eurasian Economic Union;

12) implementation of customs control after release of goods, and also taking measures to debt collection to customs payments, taxes, the special, anti-dumping, compensatory duties, penalty fee, percent;

13) ensuring accomplishment of the international obligations of the Republic of Kazakhstan and participation in development of international treaties of the Republic of Kazakhstan in the field of customs affairs;

14) participation in development of material and social base of customs authorities;

15) carrying out radiation control at check points and other places of movement of goods through customs border of the Eurasian Economic Union;

16) carrying out sanitary and quarantine control at automobile check points through customs border of the Eurasian Economic Union;

17) carrying out transport control at automobile, sea check points and in other places of movement of goods through customs border of the Eurasian Economic Union;

18)  No. 268-VI ZRK is excluded according to the Law of the Republic of Kazakhstan of 28.10.2019;

19) cooperation with customs authorities and other bodies of foreign states and the international organizations according to international treaties of the Republic of Kazakhstan;

20) implementation of export control according to the legislation of the Republic of Kazakhstan;

20-1) implementation of classification of goods in cases, stipulated by the legislation the Republic of Kazakhstan;

21) organization and carrying out preparation, retraining and advanced training of personnel of customs authorities;

22) other functions, stipulated by the legislation Republic of Kazakhstan.

Article 13. Rights of customs authorities

1. Rights of customs authorities:

1) to request and receive from state bodies of the Republic of Kazakhstan and bodies of foreign states, customs applicants, persons performing activities in the field of customs affairs, and the checked faces necessary information, and also the documents and data relating to the sphere of customs affairs;

2) when carrying out customs control to involve specialists of different industries of knowledge;

3) to stop vehicles, and also to return compulsorily water and the aircrafts which left customs area of the Eurasian Economic Union without the permission of customs authorities;

4) to make claims in courts according to the legislation of the Republic of Kazakhstan;

5) according to the legislation of the Republic of Kazakhstan to detain and bring persons who made offense in the field of customs affairs to service premises of customs or other authorities of the Republic of Kazakhstan;

6) to make documentation, video and audio recording, film and photographing of the facts and events according to the laws of the Republic of Kazakhstan;

7) to send official representatives of customs authorities to foreign states according to international treaties of the Republic of Kazakhstan;

8) to develop, create, acquire and operate information systems, communication systems and systems of data transmission, technical means of customs control, and also means of information protection according to the legislation of the Republic of Kazakhstan;

9) to acquire goods, including special means, for accomplishment of the functions assigned to customs authorities according to the legislation of the Republic of Kazakhstan;

10) to use physical force and special means according to the legislation of the Republic of Kazakhstan;

11)  No. 210-VI ZRK is excluded according to the Law of the Republic of Kazakhstan of 28.12.2018;

12) to constitute protocols and to consider cases on administrative offenses, to make administrative detention, and also to apply other measures provided by the Code of the Republic of Kazakhstan about administrative offenses;

13) to perform research, educational, publishing, criminalistic activities according to the procedure, established by the legislation of the Republic of Kazakhstan;

14) to perform detention (suspension) of the cash and (or) monetary instruments moved through customs border of the Eurasian Economic Union in case of the receipt of information provided by law enforcement agencies and (or) authorized body about possible participation in laundering of income gained in the criminal way and to terrorism financing, according to the procedure, determined by authorized body;

14-1) to carry out the expertizes which are not provided by Chapter 54 of this Code for the solution of the tasks assigned to authorized body;

15) to perform other rights 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.

Article 14. Obligations of customs authorities

1. Obligations of customs authorities:

To protect 1) within the competence interests of the state;

2) to observe legitimate rights of the customs applicants and persons performing activities in the field of customs affairs;

3) to consider claims to decisions, actions (failure to act) of customs authority and (or) officials of customs authority according to the procedure and terms which are established by the legislation of the Republic of Kazakhstan;

4) to promote development of foreign trade by creation of the conditions promoting acceleration of goods turnover through customs border of the Eurasian Economic Union;

5) to exercise customs control concerning the goods and vehicles moved through customs border of the Eurasian Economic Union;

6) No. 210-VI ZRK is excluded according to the Law of the Republic of Kazakhstan of 28.12.2018;

To render 7) within the powers to the customs applicants and persons performing activities in the field of customs affairs, assistance in realization of their rights;

8) to provide completeness of collection and timeliness of budget contribution of customs payments, taxes, the special, anti-dumping, compensatory duties;

9) to make decisions within the competence in the terms established by this Code and to exercise control of activities of the customs applicants and persons performing activities in the field of customs affairs, on observance of conditions by them and to accomplishment of the obligations established by the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan, and also other legislation of the Republic of Kazakhstan;

10) to perform maintaining customs statistics of foreign trade and special customs statistics of the Republic of Kazakhstan;

To provide 11) within the competence protection of customs border of the Eurasian Economic Union and control of observance of customs and other legislation of the Republic of Kazakhstan;

To provide 12) according to the legislation of the Republic of Kazakhstan protection against illegal actions concerning activities of customs authorities, officials of customs authorities and members of their families;

13) within the competence to carry out work on the prevention, suppression and identification of offenses;

14) to perform collection and information analysis about making of offenses in the field of customs affairs;

To perform 15) in interaction with bodies of homeland security and other relevant state bodies of the Republic of Kazakhstan measures for ensuring protection of customs border of the Eurasian Economic Union;

16) to provide timely, objective and comprehensive consideration of addresses and submission of answers or making of the corresponding actions taking into account the arriving requests and offers in the field of customs affairs;

To perform 17) informing and consultation in the field of customs affairs is non-paid;

18) to interact with other state bodies of the Republic of Kazakhstan according to the procedure, determined by the legislation of the Republic of Kazakhstan, and also based on joint acts of the relevant state bodies of the Republic of Kazakhstan in coordination with the specified bodies;

19) to interact for the purpose of enhancement of customs affairs and implementation of effective methods of customs administration with participants of the foreign economic and other activity, their associations (unions), National chamber of entrepreneurs of the Republic of Kazakhstan, and also non-profit organizations;

To represent 20) to authorized body in the field of environmental protection information on importers with indication of their legal addresses, amounts and types imported (imported) on the territory of the Republic of Kazakhstan of products (goods) on which, (which) expanded obligations of producers (importers) according to the legislation of the Republic of Kazakhstan extend;

21) to collect the amounts of customs payments and taxes which are not paid at the scheduled time to the budget and also penalty fee, percent;

22) to perform customs administration according to the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan;

23) to ensure safety of the goods turned into property of the state before transfer of such goods to authorized state bodies of the Republic of Kazakhstan according to the legislation of the Republic of Kazakhstan.

24) No. 210-VI ZRK is excluded according to the Law of the Republic of Kazakhstan of 28.12.2018;

25) No. 210-VI ZRK is excluded according to the Law of the Republic of Kazakhstan of 28.12.2018.

2. Customs authorities perform also other obligations 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.

3. In case of identification of criminal and (or) administrative offenses by customs authorities on which production is referred according to the legislation of the Republic of Kazakhstan to competence of other state bodies of the Republic of Kazakhstan customs authorities according to the procedure and terms which are stipulated by the legislation the Republic of Kazakhstan shall transfer the materials which are available on such offenses to the relevant state bodies of the Republic of Kazakhstan.

Article 15. Responsibility of customs authorities and their officials

1. Customs authorities bear responsibility for the harm done by illegal decisions, actions (failure to act) according to the laws of the Republic of Kazakhstan.

2. The losses caused to persons by illegal decisions, actions (failure to act) of customs authorities or their officials are subject to compensation according to the legislation of the Republic of Kazakhstan.

3. The losses caused to persons by lawful decisions, actions of officials of customs authorities are not subject to compensation.

4. Officials of customs authorities bear responsibility according to the laws of the Republic of Kazakhstan for illegal decisions, actions (failure to act).

Article 16. Customs infrastructure

1. Buildings, constructions, rooms, the open areas equipped with technical means of customs control, engineering, information, telecommunication systems and means of their providing (further in this Article - elements of customs infrastructure), and the social facilities providing activities of customs authorities belong to customs infrastructure.

2. Elements of customs infrastructure can be located in the following places:

1) movements of goods through customs border of the Eurasian Economic Union;

2) placements of the customs authorities and specialized public institutions which are a part of the system of customs authorities;

3) the territories in which customs transactions can be made and customs control according to the procedure, established by this Code can be carried out.

3. Standard requirements to arrangement and hardware of the elements of customs infrastructure located in places of movement of goods through customs border of the Eurasian Economic Union are determined by the Commission taking into account the features of their functional purpose connected with ensuring activities of customs authorities of state members of the Eurasian Economic Union.

4. Requirements to arrangement and hardware of the elements of customs infrastructure located in locations of the customs authorities and specialized public institutions which are a part of the system of customs authorities and in other places in the territory of which customs transactions can be made and customs control can be carried out, affirm authorized body.

5. The analysis of condition, dynamics and tendencies of development of customs infrastructure in places of movement of goods through customs border of the Eurasian Economic Union is carried out by the Commission on the basis of represented by customs authorities of the data on movement of the goods and vehicles through customs border of the Eurasian Economic Union which are not containing the data carried according to the legislation of state members of the Eurasian Economic Union to the state secret (the state secrets) or to data of limited distribution generalized for certain period of time.

The structure of the specified data on movement of goods and vehicles, their structure and format, and also frequency and procedure for their provision are determined by the Commission.

Information on condition, dynamics and tendencies of development of customs infrastructure is posted on the official site of the Eurasian Economic Union.

Article 17. Law-enforcement activities in the field of customs affairs

1. Pre-judicial investigation of criminal offenses in the field of customs affairs is performed according to the Code of penal procedure of the Republic of Kazakhstan.

2. Customs authorities perform production on cases on administrative offenses and bring persons to the administrative responsibility according to the Code of the Republic of Kazakhstan about administrative offenses.

3. The legal assistance and interaction of customs authorities with customs authorities of foreign states on criminal cases and cases on administrative offenses are performed according to international treaties within the Eurasian Economic Union and (or) international treaties of the Republic of Kazakhstan.

Article 18. The rights of customs authorities on stop of vehicles and on detention (return) left customs area of the Eurasian Economic Union water and aircrafts

1. Customs authorities have the right to stop vehicles, and also to return compulsorily left customs area of the Eurasian Economic Union without the permission of customs authority water and aircrafts.

Time of carrying out customs control in case of stop of automotive vehicles out of customs control zones shall not exceed two hours from the moment of such stop.

2. Actions of customs authorities for detention (return) water and the aircrafts which are out of customs area of the Eurasian Economic Union are performed according to international treaties of the Republic of Kazakhstan.

Article 19. The relation to information obtained by customs authorities

1. Any information obtained by customs authorities according to the customs legislation of the Eurasian Economic Union, international treaties of the Republic of Kazakhstan, customs and other legislation of the Republic of Kazakhstan is used by customs authorities only for accomplishment of the tasks and functions assigned to them.

2. Customs authorities, their officials, and also the other persons who received according to the customs legislation of the Eurasian Economic Union, international treaties of the Republic of Kazakhstan, customs and other legislation of the Republic of Kazakhstan information access specified in Item 1 of this Article, having no right to disclose, trade on or give to other persons, including state bodies of state members of the Eurasian Economic Union, information, component the state, commercial, bank, tax and protected by the laws of the Republic of Kazakhstan other secret (secrets), and also other confidential information, except as specified:

1) established by international treaties of the Republic of Kazakhstan and this Code;

2) stipulated in Item 3 these Articles.

3. Customs authorities transfer information provided to them, including the preliminary information, to state bodies of the Republic of Kazakhstan if such information is necessary for the specified bodies for accomplishment of tasks and implementation of the functions assigned to them by the legislation of the Republic of Kazakhstan, according to the procedure and with observance of requirements of the legislation of the Republic of Kazakhstan for protection state, commercial, bank, tax and protected by the laws of other secret (secrets), and also other confidential information, international treaties of the Republic of Kazakhstan, and concerning information obtained according to Chapter 49 of this Code - also with observance of requirements of article 449 of this Code, in the following cases:

1) to law enforcement and special state bodies of the Republic of Kazakhstan within their competence established by the legislation of the Republic of Kazakhstan based on motivated request on paper or in the form of the electronic document authorized by the prosecutor. The sanction is not required in case of requesting of such data by the prosecutor;

2) to courts: on the cases which are in their production based on request;

3) to other state bodies of the Republic of Kazakhstan in the cases established by the legislation of the Republic of Kazakhstan, and according to the procedure, determined by joint acts;

4) to authorized body on financial monitoring - according to the Law of the Republic of Kazakhstan "About counteraction of legalization (washing) of income gained in the criminal way and to terrorism financing";

5) to authorized body in the field of environmental protection information on importers with indication of their legal addresses, amounts and types imported (imported) on the territory of the Republic of Kazakhstan of products (goods) on which, (which) expanded obligations of producers (importers) according to the legislation of the Republic of Kazakhstan extend.

4. Any information obtained according to Item 3 of this Article is not subject to disclosure and distribution, except as specified information transfers:

to other state body of the Republic of Kazakhstan according to the legislation of the Republic of Kazakhstan;

The commissions for the purposes of investigations according to the legislation of the Republic of Kazakhstan on special protective, anti-dumping and countervailing measures in relation to the third countries;

to competent authority of foreign state and (or) the union of foreign states when carrying out concerning the goods coming from the Republic of Kazakhstan, special protective, anti-dumping, countervailing investigations according to the legislation of the Republic of Kazakhstan;

to competent authority of state member of the Eurasian Economic Union and (or) the Eurasian economic commission when conducting the compensating investigation according to the legislation of the Republic of Kazakhstan.

5. The officials of customs authorities, officials of other state bodies or organizations of the Republic of Kazakhstan who received from customs authorities or other authorized bodies information specified in Item 1 of this Article having no right to distribute such information both during execution of the obligations by them and after completion of their accomplishment according to the legislation of the Republic of Kazakhstan.

Information specified in Item 1 of this Article is not subject to disclosure by the specialists involved to carrying out customs control as in case of execution of the obligations by them when carrying out customs control, and after its completion.

6. According to the legislation of the Republic of Kazakhstan customs authorities perform transfer on storage of backup copy of information resources on single platform of reserve storage of electronic information resources according to the procedure and terms determined by authorized bodies in the field of ensuring information security and homeland security in coordination with authorized body.

At the same time use of such data transferred to storage is performed only by authorized body.

Article 20. Mutual recognition of the decisions made by customs authorities and results of carrying out customs control

The decisions of customs authorities made when making customs transactions and the results of carrying out customs control which are drawn up in accordance with the established procedure mutually are recognized state members of the Eurasian Economic Union and have equal legal force on customs area of the Eurasian Economic Union, except as specified, established by this Code.

Article 21. Appeal (contest) of decisions, actions (failure to act) of customs authorities and (or) their officials

The interested person has the right to appeal (to dispute) the decision, actions (failure to act) of customs authorities and (or) their officials according to the procedure, established by the legislation of the Republic of Kazakhstan.

Article 22. Consultation and adoption of provisional solutions by customs authorities

1. Customs authorities perform consultation of persons concerning application of the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan and to other questions entering competence of customs authorities, on a grant basis.

2. When implementing consultation officials of customs authorities do not check on behalf of customs authority customs declarations and other documents which are subject to representation to customs authorities according to the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan, and also do not constitute such customs declarations and documents.

Consultation on questions of filling of the specified documents is performed without verification of such documents and information provided by person.

3. Information provided to persons when implementing consultation is not the basis for decision making or making of actions (failure to act) by customs authority or its official when making customs transactions concerning goods.

4. Consultation by customs authorities is performed in oral and written forms. By the written request of person the customs authority shall submit information in writing within perhaps short terms, but no later than the term established by the legislation of the Republic of Kazakhstan.

5. In case of consultation the official of customs authority has no right:

1) to hold consultations on the questions which are not entering competence of customs authorities;

2) to make changes and additions to the documents submitted by interested persons;

To make 3) on documents of persons administrative texts, to instruct customs authorities or any different way to influence the subsequent decisions of customs authority or action of his official when implementing the functions assigned to customs authorities.

6. Customs authorities make provisional solutions on classification of goods, on goods origin, concerning application of methods of determination of customs value of imported goods according to this Code, and also on other questions determined by the Commission, according to the procedure, determined by authorized body if other is not determined by the Commission.

Article 23. Maintaining customs statistics, use and data presentation of customs statistics

1. Customs authorities conduct customs statistics which includes customs statistics of foreign trade in goods of the Republic of Kazakhstan with the states which are not members of the Eurasian Economic Union (further in this Article - customs statistics of foreign trade in goods), and special customs statistics.

2. For maintaining customs statistics information and electronic information resources of customs authorities are used.

3. Data of customs statistics of foreign trade in goods are created for the purpose of the analysis of condition, dynamics and tendencies of development of foreign trade in goods.

Maintaining customs statistics of foreign trade in goods is performed according to the methodology approved by the Commission.

The procedure for maintaining customs statistics of foreign trade in goods is determined by authorized body.

4. Customs authorities represent data of customs statistics of foreign trade in goods, including for filing of application on application or review of measures of protection of the domestic market:

in the Government of the Republic of Kazakhstan, to state bodies of the Republic of Kazakhstan, other persons according to the procedure, established by the legislation of the Republic of Kazakhstan;

to the international organizations according to the procedure, established by international treaties within the Eurasian Economic Union, international treaties of the Republic of Kazakhstan.

5. Data of special customs statistics are created and used for the purpose of accomplishment of the tasks assigned to customs authorities.

The procedure for maintaining special customs statistics is determined by authorized body.

6. For the statistical purposes the documents and data represented by persons according to the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan are used.

7. Provisions of article 19 of this Code extend to the data used for the statistical purposes.

Article 24. Collection by customs authorities of information on persons

1. Customs authorities have the right to carry out information collection about persons performing the foreign economic activity connected with movement of goods through customs border of the Eurasian Economic Union, or activities concerning the goods which are under customs control including data:

1) about founders, shareholders, heads and chief accountants of the organization;

2) about state registration of the legal entity or state registration of person as the individual entrepreneur;

3) about structure of the property used for implementation of business activity;

4) about the opened bank accounts;

5) about foreign economic activity of person;

6) about the location of the organization and its branches;

7) about registration as the taxpayer and about business identification taxpayer number according to the tax legislation of the Republic of Kazakhstan;

8) about financial stability of the legal entities included in the register of Authorized Economic Operators or applying for inclusion in such register;

9) about debt (shortage) according to the tax legislation of the Republic of Kazakhstan the legal entities included in the register of Authorized Economic Operators or applying for inclusion in such register;

10) about physical persons: personal data (surname, name, middle name (in the presence), birth date and birth place, floor, the residence, details of the identity document, including individual identification number of physical person) and the frequency of movement by these persons of goods through customs border of the Eurasian Economic Union;

11) about involvement of the physical persons which are shareholders of the legal entity applying for inclusion in the register of customs representatives, the register of customs carriers, the register of owners of warehouses of temporary storage, the register of owners of customs warehouses, the register of owners of free warehouses, the register of owners of duty-free shops, and also in the register of Authorized Economic Operators or included in such registers, their founders (participants), heads, chief accountants to criminal liability for criminal offenses, and also criminal offenses on which production is referred to maintaining other state bodies of the Republic of Kazakhstan.

2. Information collection about persons specified in Item 1 of this Article is performed by customs authorities when making customs transactions and by means of its obtaining from other state bodies of the Republic of Kazakhstan, and also from state bodies of state members of the Eurasian Economic Union.

3. Persons specified in Item 1 of this Article have the right to free acquaintance with the documentary information on themselves which is available for customs authorities and refining of this information for the purpose of ensuring its completeness and reliability.

Article 25. Exchange of documents and (or) data

1. Exchange of documents and (or) data in the cases provided by the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan between customs authorities and customs applicants, carriers, persons performing activities in the field of customs affairs, Authorized Economic Operators and the other persons making customs transactions is performed electronically or by submission (direction) of documents and (or) data on paper.

2. Exchange of electronic documents and (or) data in electronic form is performed by interaction of information systems of customs authorities and information systems of persons specified in Item 1 of this Article or with use of Internet resources.

3. Exchange of documents and (or) data by submission (direction) of documents and (or) data is on paper performed in case of lack of technical capability of exchange of documents and (or) data in electronic form, and also in the cases provided by the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan.

Article 26. Relations of customs authorities with persons performing foreign economic activity (participants of foreign economic activity), the Authorized Economic Operators, persons performing activities in the field of customs affairs, their associations (unions), National chamber of entrepreneurs of the Republic of Kazakhstan, and also non-profit organizations

1. For the purpose of enhancement of customs regulation, public discussion of drafts of acts of the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan customs authorities establish and support the official relations of advisory nature with persons performing foreign economic activity (participants of foreign economic activity), the Authorized Economic Operators, persons performing activities in the field of customs affairs, their associations (unions), National chamber of entrepreneurs of the Republic of Kazakhstan, and also non-profit organizations.

2. For increase in efficiency of customs control customs authorities interact with persons performing foreign economic activity (participants of foreign economic activity), the Authorized Economic Operators, persons performing activities in the field of customs affairs, their associations (unions), National chamber of entrepreneurs of the Republic of Kazakhstan, and also non-profit organizations.

3. For establishment and maintenance of the official relations of advisory nature and interaction for the purpose of increase in efficiency of customs control between the customs authorities and persons performing foreign economic activity (participants of foreign economic activity), the Authorized Economic Operators, persons performing activities in the field of customs affairs, their associations (unions), National chamber of entrepreneurs of the Republic of Kazakhstan, and also non-profit organizations under customs authorities advisory boards can be created and be accepted the documents regulating procedure for such interaction.

4. Advisory boards concerning enhancement of customs affairs are created under authorized body, its territorial customs authorities and customs. The standard regulations on advisory boards concerning enhancement of customs affairs are determined by authorized body.

Article 27. Interaction of customs authorities with other persons when carrying out customs control on separate modes of transport

1. For the purpose of implementation of customs control customs authorities perform interaction with national railway company, national carrier in the field of rail transport, the international airports, the sea and river ports of the Republic of Kazakhstan.

2. The order of interaction of customs authorities and the specified legal entities is determined by legal acts of the Republic of Kazakhstan and joint acts of authorized body and authorized state body in the field of transport.

Article 28. Assumption customs authorities of vehicles of international delivery for transportation of goods under customs seals and seals

1. For transportation of goods under customs seals and seals vehicles of international delivery shall be designed and equipped with observance of the following requirements:

1) customs seals can be imposed by easy and reliable way;

2) goods cannot be taken from the sealed-up part of stowage spaces (compartments) of the vehicle of international delivery or are enclosed in it without leaving of visible traces of its opening or without damage of customs seals and seals;

3) secret places in which goods can be hidden are absent;

4) places in which there can be goods shall be easily accessible for customs examination of goods.

2. The requirements to vehicles of international delivery specified in Item 1 of this Article are considered executed if such vehicles conform to requirements to their design and the equipments established by international treaties of the Republic of Kazakhstan.

3. Compliance of the vehicle of international delivery to the requirements specified in Items 1 and 2 of this Article can be confirmed beforehand by receipt of the certificate on assumption of the vehicle of international delivery to transportation of goods under customs seals and seals.

4. The certificate on assumption of the vehicle of international delivery to transportation of goods under customs seals and seals can be issued:

1) in individual procedure;

2) as design (series) of vehicles.

5. The certificate on assumption of the vehicle of international delivery to transportation of goods under customs seals and seals is issued by customs authority according to the statement of the interested person no later than one working day following behind day of registration of the specified statement in case of representation of the vehicle. Such certificate is effective within the term determined by the Commission, except for case when changes are made to design of the vehicle.

The statement of the interested person for issue of the certificate on assumption of the vehicle of international delivery to transportation of goods under customs seals and seals moves in any form, except for the case specified in part three of this Item.

In case of filing of application, this Item specified in part two, electronically the structure and format of such statement affirm authorized body.

The certificate on assumption of the vehicle of international delivery to transportation of goods under customs seals and seals upon transition to other person of right of possession by the vehicle remains valid.

Form of the certificate on assumption of the vehicle of international delivery to transportation of goods under customs seals and seals, procedure for its issue and use are determined by the Commission.

6. Customs authorities do not require advance assumption of the vehicle of international delivery for transportation of goods under customs seals and seals, except for the following cases:

1) goods are transported by customs carrier;

2) the advance assumption is provided by international treaties of the Republic of Kazakhstan.

Chapter 3. General provisions about movement of goods through customs border of the Eurasian Economic Union, ownership, use and (or) the order them on customs area of the Eurasian Economic Union or beyond its limits

Article 29. Movement of goods through customs border of the Eurasian Economic Union

1. All persons on an equal basis have the right to movement of goods through customs border of the Eurasian Economic Union according to the procedure and on conditions which are established by the customs legislation of the Eurasian Economic Union and this Code.

2. The goods moved through customs border of the Eurasian Economic Union are subject to customs control according to the customs legislation of the Eurasian Economic Union and this Code.

Article 30. Places of movement of goods through customs border of the Eurasian Economic Union

1. Movement of goods through customs border of the Eurasian Economic Union is performed in places of movement of goods through customs border of the Eurasian Economic Union, except as specified, when movement of goods through customs border of the Eurasian Economic Union can be performed in other places according to Item 3 of this Article, and in working hours of the customs authorities which are in these parts.

2. Places of movement of goods through customs border of the Eurasian Economic Union are check points through the frontiers of state members of the Eurasian Economic Union or other places determined by the Government of the Republic of Kazakhstan.

3. Movement of goods through customs border of the Eurasian Economic Union can be performed in other places, than the places specified in Item 2 of this Article, in the cases and procedure determined by the Government of the Republic of Kazakhstan.

4. Places of movement of goods through customs border of the Eurasian Economic Union through which goods arrive to customs area of the Eurasian Economic Union are places of arrival.

Places of movement of goods through customs border of the Eurasian Economic Union through which goods decrease from customs area of the Eurasian Economic Union are places of departure.

Information on places of arrival and places of departure goes customs authorities to the Commission for forming of general lists of places of arrival and places of departure and their placement on the official site of the Eurasian Economic Union.

Forms of general lists of places of arrival and places of departure, procedure for their forming, maintaining and use of data from them, and also procedure and specifications, including structure and format, submissions of information on places of arrival and places of departure are determined by the Commission.

5. Separate types of goods can arrive to customs area of the Eurasian Economic Union or decrease from customs area of the Eurasian Economic Union only in places of movement of the goods through customs border of the Eurasian Economic Union determined by authorized body for import (arrival) of such types of goods to customs area of the Eurasian Economic Union or their export (departure) from customs area of the Eurasian Economic Union.

6. Customs authorities have no right to limit person in the choice of the place of movement of goods through customs border of the Eurasian Economic Union depending on goods origin, the countries of departure and purpose of goods.

7. For the purpose of informing on check points through frontiers of the state members of the Eurasian Economic Union located on customs border of the Eurasian Economic Union, the Commission creates and posted on the official site of the Eurasian Economic Union on the Internet the directory list of such check points and the general register of passports of such check points on the basis of the information about them represented by authorized state bodies of state members of the Eurasian Economic Union.

Forms of the specified list and the register, procedure for their forming, maintaining and use of the data containing in them and also specifications, including structure and format, submissions of data on check points through frontiers of the state members of the Eurasian Economic Union located on customs border of the Eurasian Economic Union are determined by the Commission.

8. Provisions of this Article are not applied when moving through customs border of the Eurasian Economic Union of the goods moved with pipeline transport or on power lines.

Article 31. Representation of the preliminary information to customs authorities

1. The purpose of submission of the preliminary information is receipt by customs authorities of data on the goods planned to movement through customs border of the Eurasian Economic Union for risks assessment and adoption of provisional solutions about the choice of objects, forms of customs control and measures providing carrying out customs control before arrival of goods on customs area of the Eurasian Economic Union.

The preliminary information is used by customs authorities for acceleration of making of customs transactions and optimization of carrying out customs control.

2. The structure of the preliminary information provided to customs authorities depending on the purposes of its use is subdivided on:

1) structure of the preliminary information used by customs authorities for risks assessment and adoption of provisional solutions about the choice of objects, forms of customs control and measures providing carrying out customs control;

2) structure of the preliminary information used by customs authorities for acceleration of making of customs transactions and optimization of carrying out customs control.

3. The preliminary information is without fail provided in the structure determined for the purposes provided by the subitem 1) of Item 2 of this Article.

The preliminary information in the structure determined for the purposes provided by the subitem 2) of Item 2 of this Article is submitted at the request of persons who can represent it.

4. The preliminary information can be presented in the form of the electronic document.

The preliminary information presented in the form of the electronic document can be used when making the customs transactions connected with the notification on arrival of goods on customs area of the Eurasian Economic Union, goods placement on temporary storage, customs declaring and also when making other customs transactions determined by the Commission.

5. The preliminary information is provided to customs authority of state member of the Eurasian Economic Union in the territory of which the planned place of movement of goods through customs border of the Eurasian Economic Union, before arrival of goods on customs area of the Eurasian Economic Union is located.

6. The preliminary information is provided with use of Internet resources by interaction of information system of customs authority and information systems of persons providing the preliminary information and (or) the different way determined by the Commission.

In case of submission of the preliminary information by means of interaction of information system of customs authority and information systems of carriers the procedure for such interaction, including technical requirements to information systems of carriers, is determined by authorized body.

7. The preliminary information is provided in the Kazakh, Russian or English languages at the choice of person.

8. The customs authority registers provided preliminary information or refuses its registration according to the procedure and terms which are determined by the Commission.

9. The customs authority registers provided preliminary information by assignment of registration number by it.

10. The customs authority refuses registration of the preliminary information if the provided information does not correspond to structure, structure and format determined by the Commission and (or) the requirement, stipulated in Item to the 7th this Article.

11. Data on registration of the preliminary information with indication of registration number of the preliminary information or about refusal with indication of the reasons of such refusal go to its registration to the person who provided the preliminary information, electronically.

12. The preliminary information is stored in information systems of customs authorities within thirty calendar days from the date of its registration and if the Commission determines other term, - during the term determined by the Commission then such information is not used by customs authorities as the preliminary information.

The commission has the right to determine other storage duration of the preliminary information in information systems of customs authorities, than the term established by part one of this Item.

13. The goods which arrived to customs area of the Eurasian Economic Union without submission of the preliminary information which shall be represented without fail, or with violation of terms of its representation and also persons who did not provide such preliminary information at the scheduled time belong to the category of high risk level of violation of the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan.

In case of non-presentation of the preliminary information which shall be represented without fail or violation of terms of its representation the customs goods inspection or other forms of customs control and (or) measure providing carrying out customs control, determined by risk management system are applied.

On goods concerning which the preliminary information cannot be obtained and processed by customs authority in connection with the defect of the information systems used by customs authorities caused by technical failures, violations in operation of means of communication (telecommunication networks and the Internet), electricity outage decisions on application are made by customs authority based on data (documents) provided in case of arrival on such goods of forms of customs control.

In the cases specified in part two of this Item, provisions of Item 3 of this Article regarding submission of the preliminary information without fail are not applied. At the same time customs operations concerning goods are performed according to the customs legislation of the Eurasian Economic Union and the Republic of Kazakhstan.

14. The preliminary information can not be provided in the relation:

1) the goods for private use moved through customs border of the Eurasian Economic Union with physical persons;

2) the goods sent in the international mailings;

3) the goods specified in Item 1 of article 379 of this Code;

4) the goods moved for natural disaster response, accidents and catastrophic crashes;

5) military loads which status is confirmed by the omission (the military omission) issued according to the legislation of the Republic of Kazakhstan;

6) the goods placed under special customs procedure in the place of arrival;

7) the goods of the Eurasian Economic Union transported through the territories of the states which are not members of the Eurasian Economic Union;

8) the goods moved through customs border of the Eurasian Economic Union and imported on the territory of SEZ which limits fully or partially match with sites of customs border of the Eurasian Economic Union;

9) other goods in the cases determined by the Commission.

15. The preliminary information is not provided on the goods moved with pipeline transport or on power lines.

16. The structure of the preliminary information, structure and format of such information, procedure and terms of submission of the preliminary information including presented in the form of the electronic document procedure for forming and use of the preliminary information in the form of the electronic document, person which shall or have the right to provide to customs authorities the preliminary information, are determined by the Commission depending on mode of transport by which it is transported (transportation) of goods, and uses of such preliminary information by customs authority are more whole.

17. As the preliminary information the data declared in the customs declaration in the form of the electronic document submitted concerning goods which customs declaring is performed with the features determined by article 185 of this Code in the cases and procedure determined by the Commission, and before their determination by the Commission - in cases, stipulated in Article the 185th of this Code, and the procedure determined by authorized body can be used.

Article 32. Observance of prohibitions and restrictions when moving goods through customs border of the Eurasian Economic Union

1. The goods which arrived to customs area of the Eurasian Economic Union which according to the established prohibitions and restrictions are not subject to import to customs area of the Eurasian Economic Union shall be without delay exported from customs area of the Eurasian Economic Union without their unloading from the vehicle of international delivery, except for their overloads on other vehicle of international delivery for the purpose of such export if other is not established by international treaties of the Republic of Kazakhstan, the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan.

Measures for export from customs area of the Eurasian Economic Union of the goods specified in part one of this Item are taken by carrier, and in case of its absence - person having right of possession, uses and (or) orders of goods at the time of their import to customs area of the Eurasian Economic Union if other persons are not defined by international treaties of the Republic of Kazakhstan and (or) the legislation of the Republic of Kazakhstan.

2. Goods which according to the established prohibitions and restrictions are not subject to export from customs area of the Eurasian Economic Union cannot be actually exported from customs area of the Eurasian Economic Union if other is not established by international treaties of the Republic of Kazakhstan.

3. In case of identification in case of arrival of goods on customs area of the Eurasian Economic Union or departure of goods from customs area of the Eurasian Economic Union of non-compliance with prohibitions and restrictions the customs authority makes the decision on commodity importation prohibition on customs area of the Eurasian Economic Union or commodity exportation from customs area of the Eurasian Economic Union and brings it no later than three hours from the moment of adoption by customs authority of such decision on prohibition to data of carrier, in case of its absence - person having right of possession, uses and (or) orders of goods at the time of their import to customs area of the Eurasian Economic Union or at the time of their export from customs area of the Eurasian Economic Union by putting down of marks about commodity importation prohibition on customs area of the Eurasian Economic Union or commodity exportation from customs area of the Eurasian Economic Union on transport (transportation) documents, or the directions of the notification on such prohibition electronically in the presence of interaction of information system of customs authority and information system of carrier.

4. In case of impossibility after receipt of the decision of customs authority on commodity importation prohibition on customs area of the Eurasian Economic Union of immediate export from customs area of the Eurasian Economic Union of the goods specified in part one of Item 1 of this Article, such goods are detained by customs authorities according to Chapter 52 of this Code.

5. In case of receipt of the decision of customs authority on commodity exportation prohibition from customs area of the Eurasian Economic Union and non-realization of their return on customs area of the Eurasian Economic Union from the place of departure within one working day estimated from the date of, following behind day of receipt of the decision of customs authority on commodity exportation prohibition from customs area of the Eurasian Economic Union, the goods specified in Item 2 of this Article are detained by customs authorities according to Chapter 52 of this Code.

Concerning the goods specified in Item 2 of this Article, transported water, air or by rail detention by customs authorities according to Chapter 52 of this Code are made in case of non-realization of their return on customs area of the Eurasian Economic Union from the place of departure during the time established by engineering procedure (schedule) of port, airport or railway station when implementing international delivery.

Article 33. Ownership, use and (or) the order of goods on customs area of the Eurasian Economic Union or beyond its limits

1. Ownership, use and (or) the order of the goods imported on customs area of the Eurasian Economic Union after crossing of customs border of the Eurasian Economic Union and before their release by customs authority are performed according to the procedure and on conditions which are established by this Chapter, Chapters 15 and 17 of this Code, and concerning separate types of goods - also Chapters 39, of 40, of 41, of 42, of 43, of the 44 and 45 of this Code.

At the choice of the customs applicant goods placement under customs procedure of release for internal consumption is allowed based on agreements on leasing, financial leasing, lease and other types of transactions, stipulated by the legislation the Republic of Kazakhstan.

2. Ownership, use and (or) the order of goods on customs area of the Eurasian Economic Union or beyond its limits after their release by customs authority are performed according to customs procedure under which goods, or according to the procedure and on conditions which are established for the separate types of goods which are subject to customs declaring and (or) release without room under customs procedures are placed.

3. Ownership, use and (or) the order of the goods which are exported from customs area of the Eurasian Economic Union after arrival in the place of departure before crossing of customs border of the Eurasian Economic Union are performed according to the procedure and on conditions which are established by this head and Chapter 16 of this Code, and concerning separate types of goods - also by Chapters 39, of 40, of 41, of 42, of 43, of the 44 and 45 of this Code.

Article 34. Finding of goods under customs control

1. The goods imported on customs area of the Eurasian Economic Union are under customs control from the moment of crossing of customs border of the Eurasian Economic Union.

2. The goods of the Eurasian Economic Union which are exported from customs area of the Eurasian Economic Union are under customs control from the moment of registration of the customs declaration or making of the action which is directly directed to implementation of commodity exportation from customs area of the Eurasian Economic Union.

3. The conversion products, waste and remaining balance received (formed) and which are on customs area of the Eurasian Economic Union, acquired the status of foreign goods according to this Code are considered being under customs control from the moment of their obtaining (education).

4. The goods made (received) of the foreign goods placed under customs procedure of free customs zone, and also the goods made (received) of the foreign goods placed under customs procedure of free customs zone and goods of the Eurasian Economic Union are considered being under customs control from the moment of their production (obtaining).

The goods made (received) of the foreign goods placed under customs procedure of free warehouse, and also the goods made (received) of the foreign goods placed under customs procedure of free warehouse and goods of the Eurasian Economic Union are considered being under customs control from the moment of their production (obtaining).

5. The goods of the Eurasian Economic Union placed (placed) under customs procedure of free customs zone are under customs control from the moment of registration of the declaration for goods given for goods placement under this customs procedure, except for the goods of the Eurasian Economic Union imported (imported) on the territory of port SEZ or logistic SEZ and which are under customs control from the moment of their import to the territory of port SEZ or logistic SEZ.

The goods made (received) of the goods of the Eurasian Economic Union placed under customs procedure of free customs zone, and the goods made (received) of the goods of the Eurasian Economic Union placed under customs procedure of free customs zone and the goods of the Eurasian Economic Union which are not placed under customs procedure of free customs zone are considered being under customs control from the moment of their production (obtaining).

6. The goods of the Eurasian Economic Union placed (placed) under customs procedure of free warehouse are under customs control from the moment of registration of the declaration for goods submitted for goods placement under this customs procedure.

The goods made (received) of the goods of the Eurasian Economic Union placed under customs procedure of free warehouse, and the goods made (received) of the goods of the Eurasian Economic Union placed under customs procedure of free warehouse and the goods of the Eurasian Economic Union which are not placed under customs procedure of free warehouse are considered being under customs control from the moment of their production (obtaining).

7. The goods specified in Items 1 and 3 of this Article, and also the goods which are not recognized as goods of the Eurasian Economic Union according to Articles 290 and 299 of this Code specified in item 4 of this Article are under customs control before the following circumstances:

1) acquisition according to this Code of the status of goods of the Eurasian Economic Union, except for case, stipulated in Item the 12th this Article;

2) the actual export of these goods from customs area of the Eurasian Economic Union;

3) the actual destruction of the goods placed under customs procedure of destruction;

4) recognition of part of the foreign goods placed under customs procedure of conversion on customs area or customs procedure of conversion for internal consumption, losses of production;

5) recognition according to the legislation of the Republic of Kazakhstan of the waste formed as a result of making of transactions on conversion on customs area of the Eurasian Economic Union, conversion for internal consumption or destruction of the goods placed under customs procedure of destruction, unsuitable for their further commercial use, or representation to customs authority of the documents confirming the fact of burial, neutralization, utilization or destruction of the formed waste different way or the fact of their transfer for making of such transactions;

6) start of these goods in space, the flying spacecraft and goods which are in it except for returned;

7) completion of action of customs procedure of customs transit concerning the goods of the Eurasian Economic Union transported through the territories of the states which are not members of the Eurasian Economic Union;

8) recognition by customs authority according to the procedure, determined by authorized body, the fact of destruction and (or) irretrievable loss of these goods owing to accident or force majeure or the fact of irretrievable loss of these goods as a result of natural wastage under normal conditions of transportation (transportation) and (or) storage;

9) representation to customs authority of the documents confirming the fact of burial, neutralization, utilization or destruction by different way of these goods in the cases specified in the subitem 1) of Item 10 of Article 287 and the subitem 1) of Item 7 of article 296 of this Code;

10) completion of action of customs procedure of free customs zone in the case specified in the subitem 3) of Item 10 of article 287 of this Code;

11) payment and (or) collection of customs duties, taxes concerning the goods for private use imported with exemption of customs duties, taxes in case of making of actions in defiance of the conditions of import to customs area of the Eurasian Economic Union of goods for private use established according to Item 8 of article 349 of this Code with exemption of customs duties, taxes and (or) restrictions on use and (or) order with these goods;

12) release of the vehicles of international delivery which are temporarily exported from customs area of the Eurasian Economic Union except for specified in paragraphs second and third the subitem 2) of Item 2 of article 355 of this Code of the vehicles of international delivery which are considered as conditionally released goods and the vehicles of international delivery specified subitem in paragraph four 2) of Item 2 of article 355 of this Code in case of their return import to customs area of the Eurasian Economic Union;

13) payment and (or) collection of customs duties, taxes, the special, anti-dumping, compensatory duties concerning temporarily imported vehicles of international delivery in case of approach of the circumstances specified in Item 8 of Article 362 of this Code;

14) goods placement under customs procedure of refusal for benefit of the state or the address to property of the state according to this Code and (or) the legislation of the Republic of Kazakhstan;

15) recognition of part of the goods of the Eurasian Economic Union placed under customs procedure of outward processing, losses of production according to the document on conditions of outward processing;

16) completion of action of customs procedure of free warehouse in the case specified in the subitem 3) of Item 7 of article 296 of this Code;

17) other circumstances determined by the Commission and (or) this Code.

8. The goods of the Eurasian Economic Union specified in Item 2 of this Article are under customs control before the actual crossing of customs border of the Eurasian Economic Union, withdrawal of the customs declaration according to Article 184 of this Code or before the circumstances specified in Items 9 and 10 of this Article.

9. The goods for private use which are exported from customs area of the Eurasian Economic Union not subject to customs declaring and also goods for private use concerning which it is refused release are not considered being under customs control in case of approach of one of the following circumstances:

1) before the actual crossing of customs border of the Eurasian Economic Union such goods are turned into property of the state according to the legislation of the Republic of Kazakhstan, or customs authority according to the procedure, determined by authorized body, proven fact of their destruction and (or) irretrievable loss owing to accident or force majeure or the fact of their irretrievable loss as a result of natural wastage under normal conditions of transportation (transportation) and (or) storage;

2) such goods are exported from the place of departure on other part of customs area of the Eurasian Economic Union with the permission of customs authority.

10. The goods of the Eurasian Economic Union placed under customs procedure of outward processing or customs procedure of temporary export and exported from customs area of the Eurasian Economic Union are under customs control before completion or cancellation of the corresponding customs procedure.

11. The goods specified in item 4 of this Article, recognized as goods of the Eurasian Economic Union according to Articles 290 and 299 of this Code and also the goods of the Eurasian Economic Union specified in Items 5 and 6 of this Article are under customs control before the following circumstances:

1) the actual crossing of customs border of the Eurasian Economic Union if action of customs procedure of free customs zone or customs procedure of free warehouse is completed by the room of these goods under customs procedure of export;

2) the room of these goods under customs procedure of reimport;

3) recognition by customs authority according to the procedure, determined by authorized body, the fact of destruction and (or) irretrievable loss of these goods owing to accident or force majeure or the fact of irretrievable loss of these goods as a result of natural wastage under normal conditions of transportation (transportation) and (or) storage;

4) representation to customs authority of the documents confirming the fact of burial, neutralization, utilization or destruction by different way of these goods in the cases specified in the subitem 1) of Item 10 of Article 287 and the subitem 1) of Item 7 of article 296 of this Code;

5) completion of action of customs procedure of free customs zone in the case specified in the subitem 3) of Item 10 of article 287 of this Code.

12. Goods which acquired the status of goods of the Eurasian Economic Union and which customs declaring was performed with the features determined by article 190 of this Code are under customs control about day of release of the last component of goods or before modification (amendments) of the data containing in declarations on goods concerning goods components according to Item 8 of article 190 of this Code.

13. The goods placed under customs procedure of free customs zone, specified in Items 12 and 13 of article 287 of this Code are in the cases provided by these Items under customs control before completion concerning these goods of action of customs procedure of free customs zone according to Items 12 and 13 of article 287 of this Code.

14. The goods placed under customs procedure of free warehouse, specified in Item 8 of article 296 of this Code are in the case provided by this Item under customs control before completion concerning these goods of action of customs procedure of free warehouse according to Item 8 of article 296 of this Code.

15. The goods of the Eurasian Economic Union placed (placed) under customs procedure of duty-free trade are under customs control from the moment of registration of the customs declaration submitted for goods placement under this customs procedure before completion of action of customs procedure of duty-free trade according to Item 1 and the subitem 2) of Item 5 of article 327 of this Code.

Article 35. The goods which became useless, spoiled or damaged

1. The goods imported on customs area of the Eurasian Economic Union which became useless spoiled or damaged owing to accident or force majeure before their customs declaring including during their temporary storage, and also in transit (transportation) according to customs procedure of customs transit, except for the goods specified in Item 2 of this Article when making concerning them customs transactions are considered further as imported on customs area of the Eurasian Economic Union in unusable, the spoiled or damaged condition.

2. The goods imported on customs area of the Eurasian Economic Union which became useless spoiled or damaged owing to accident or force majeure to their statement to release before submission of the declaration on goods according to Article 194 of this Code or about one day from which such goods are considered placed under customs procedure of free customs zone in the territory of port SEZ or logistic SEZ according to Article 284 of this Code including during their temporary storage, and also in transit (transportation) according to customs procedure of customs transit when making concerning them customs transactions are considered further as imported on customs area of the Eurasian Economic Union in unusable, the spoiled or damaged condition.

Article 36. Foreign goods which are by a court decision confiscated or turned into property of the state or on which collection is turned

1. Foreign goods which are by a court decision confiscated or turned into property of the state are not subject to the room under customs procedures, and goods for private use - to release in free circulation. The specified goods acquire the status of goods of the Eurasian Economic Union from the date of entry into force of such decision.

2. Foreign goods on which collection on account of payment of customs duties, taxes, the special, anti-dumping, compensatory duties is by a court decision turned acquire the status of goods of the Eurasian Economic Union from the date of the introduction in legal force of such decision.

The goods specified in this Item after acquisition of the status of goods of the Eurasian Economic Union are not subject to the room under customs procedures.

Article 37. Sampling and (or) samples of goods interested persons and state bodies of state members of the Eurasian Economic Union

1. Interested persons and state bodies of state members of the Eurasian Economic Union have the right to select tests and (or) samples of the goods which are under customs control with the permission of customs authority.

2. Permission to sampling and (or) samples of goods is issued by customs authority if such selection:

1) is not complicated by carrying out customs control;

2) does not change characteristics of goods;

3) is not involved by evasion from payment of customs duties, taxes or non-compliance with prohibitions and restrictions, measures of protection of the domestic market.

3. Permission to sampling and (or) samples of goods or refusal in such permission is issued no later than one working day following behind day of the address of persons and bodies specified in Item 1 of this Article.

4. The separate customs declaration on tests and (or) samples of goods does not move provided that they will be specified in the declaration goods when placing goods under customs procedures, and when moving goods through customs border of the Eurasian Economic Union according to the procedure and on conditions which are provided by Chapters 39 and 42 of this Code, - in the passenger customs declaration.

Article 38. Representation of the reporting to customs authorities

1. Persons performing activities in the field of customs affairs the Authorized Economic Operators and persons owning and (or) using foreign goods, and also the goods of the Eurasian Economic Union placed under customs procedure of free customs zone and customs procedure of free warehouse shall represent to customs authorities the reporting on the stored, transported, realized, processed and (or) used goods, and also on committed customs transactions.

2. The method of submission of the reporting, report form, structure and format of the presented reports in the form of the electronic document, procedure for their filling, procedure and terms of submission of the reporting, including cases when the reporting specified in Item 1 of this Article is submitted only upon the demand of customs authority, affirm authorized body.

Chapter 4. Single commodity nomenclature of foreign economic activity of the Eurasian Economic Union. Classification of goods

Article 39. Single Commodity nomenclature of foreign economic activity of the Eurasian Economic Union and its maintaining

1. The single Commodity nomenclature of foreign economic activity of the Eurasian Economic Union (further - the Commodity nomenclature of foreign economic activity) is commodity description and coding system which is used for classification of goods for the purpose of application of measures of customs and tariff regulation, export customs duties, prohibitions and restrictions, measures of protection of the domestic market, maintaining customs statistics.

The commodity nomenclature of foreign economic activity can be used for the purpose of the taxation of goods and in other purposes provided by the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan, and also other legislation of the Republic of Kazakhstan.

2. The international basis of the Commodity nomenclature of foreign economic activity are the Harmonized commodity description and coding system of World Customs Organization and the single Commodity nomenclature of foreign economic activity of the Commonwealth of Independent States.

3. The commodity nomenclature of foreign economic activity affirms the Commission.

4. Explanations to the Commodity nomenclature of foreign economic activity are accepted by the Commission.

5. Maintaining the Commodity nomenclature of foreign economic activity is performed by the Commission. For this purpose are performed by the Commission:

1) monitoring of changes of the international basis of the Commodity nomenclature of foreign economic activity, and also explanations on interpretation of this international basis;

2) reduction of the Commodity nomenclature of foreign economic activity and explanations to it in compliance with its international basis;

3) introduction according to offers of state members of the Eurasian Economic Union of changes into the Commodity nomenclature of foreign economic activity and in explanations to it;

4) creation and the direction in authorized state bodies of state members of the Eurasian Economic Union of information on compliance of codes of the Commodity nomenclature of foreign economic activity at the level of goods items, subline items and subsubline items in the form of tables upon transition to the next version of its international basis;

5) preparation and the direction in authorized state bodies of state members of the Eurasian Economic Union of the Commodity nomenclature of foreign economic activity and explanations to it;

6) other functions necessary for maintaining the Commodity nomenclature of foreign economic activity.

6. The procedure for maintaining the Commodity nomenclature of foreign economic activity by the Commission, including modification of it and of explanations to it, and also interactions is determined by these questions of the Commission and authorized state bodies of state members of the Eurasian Economic Union by the Commission.

Article 40. Classification of goods

1. Classification of goods is understood as step-by-step reference of the considered goods to specific goods items, subline items and subsubline items according to the Commodity nomenclature of foreign economic activity.

Classification of goods is performed proceeding from the main criteria:

1) function which the goods perform;

2) material of which the goods are made.

At the same time the principle of unambiguous reference of goods taking into account extent of their processing to commodity subsubline items on the basis of application of the Basic rules of interpretation of the Commodity nomenclature of foreign economic activity and notes to Sections, groups (including notes to goods items, subline items), and also additional notes which explain specific classification questions is observed.

2. The customs applicant and other persons perform classification of goods according to the Commodity nomenclature of foreign economic activity in case of customs declaring and in other cases when according to the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan the customs authority is told commodity code according to the Commodity nomenclature of foreign economic activity.

In case of classification of goods customs authorities, customs applicants or other persons use:

1) Basic rules of interpretation of the Commodity nomenclature of foreign economic activity;

2) notes to Sections, groups, line items.

For the purpose of uniform application of the Commodity nomenclature of foreign economic activity customs authorities, customs applicants or other persons can use:

1) explanations to the Commodity nomenclature of foreign economic activity;

2) the compendium of classification opinions of Committee on the Harmonized system of World Customs Organization;

3) electronic base of provisional solutions about classification of goods of authorized body;

4) explanations about classification of separate types of goods of the Commission and authorized body.

In case of customs declaring classification of goods is not performed if according to this Code in the customs declaration are not subject to specifying of the data on commodity code according to the Commodity nomenclature of foreign economic activity. At the same time check of correctness of classification of goods before release of goods is performed only in the cases determined by risk management system.

Check of correctness of classification of goods is performed by customs authority within carrying out customs control after the release of goods which is carried out according to the procedure, established by Chapters 47 and 48 of this Code.

3. The customs authority performs classification of goods in cases:

1) identifications by customs authority both to, and after release of goods of their incorrect classification in case of customs declaring. In this case the customs authority makes the decision on classification of goods which is obligatory for execution. The form of the decision on classification of goods, procedure and terms of its acceptance affirm authorized body;

2) calculations of customs duties, taxes, the special, anti-dumping, compensatory duties which are subject to payment:

according to Article 88, with Item 5 of Article 136, Item 11 of Article 217, Item 12 of Article 278, Item 9 of Article 288, Item 6 of Article 297 and article 399 of this Code;

in case of approach of the circumstances specified in item 4 of Article 157, Item 3 of Article 163, item 4 of Article 174, Item 5 of Article 233, Item 8 of Article 362, item 4 of Article 363, item 4 of Article 367, Items 3 and 8 of Article 378 and Item 3 of Article 392 of this Code;

in case of non-execution by the customs applicant of the actions specified in Item 8 of article 190 of this Code;

3) other cases provided by this Chapter.

4. If in case of classification of goods in the cases provided by the subitem 2) of Item 3 of this Article the customs authority has no exact data on characteristics of goods, their names or other information necessary for classification of goods at the level of ten signs, determination of commodity code according to the Commodity nomenclature of foreign economic activity at the level at least first four signs proceeding from the available data on the characteristics of goods influencing classification signs is allowed.

5. In case of classification of goods customs authorities are taken into account provided by the customs applicant and other persons of the copy of customs declarations of the country of departure if the customs applicant can provide them, the conclusions, references of the independent expert organizations, and also the data specified in shipping documents.

6. The commodity codes specified in business, transport (transportation) and (or) other documents, and also in the conclusions, references, acts of the examinations issued by expert organizations are not obligatory for classification of goods.

Article 41. Decisions on classification of goods, decisions and explanations about the classifications of separate types of goods accepted by customs authorities

1. According to the statement of persons customs authorities can perform classification of goods before their customs declaring by adoption of provisional solutions about classification of goods according to the Commodity nomenclature of foreign economic activity (further - provisional solutions about classification of goods) and decisions on classification of the goods moved through customs border of the Eurasian Economic Union in not collected or sorted type, including in incomplete or incomplete type.

2. Provisional solutions are made on classification of goods according to this Chapter.

3. Decisions on classification of the goods moved through customs border of the Eurasian Economic Union in not collected or sorted type, including in incomplete or incomplete type are accepted according to the procedure and the terms established by this Chapter. The form of the decision on classification of goods provided by this Item affirms authorized body.

The inventory on which customs authorities make the decisions on classification of goods specified in part one of this Item for the purpose of implementation of customs declaring taking into account the features determined by article 190 of this Code is determined by the Commission, and in the cases provided by the Commission - authorized body.

4. Provisional solutions about classification of goods are applied in the territory of state member of the Eurasian Economic Union which customs authorities made such provisional solutions on classification of goods, and in the case provided by part two of this Item, also in the territories of other states - members of the Eurasian Economic Union. In case of customs declaration of goods of the data on commodity codes according to the Commodity nomenclature of foreign economic activity are specified in declarations goods according to the made provisional solutions about classification of goods.

In case of customs declaring according to customs procedure of customs transit of goods which move through customs border of the Eurasian Economic Union in not collected or sorted type including in incomplete or incomplete type and which move through customs border of the Eurasian Economic Union during the certain period of time one or several vehicles on which provisional solutions are made on classification of goods, data on the commodity codes according to the Commodity nomenclature of foreign economic activity specified in such provisional solutions about classification of goods can be specified.

5. Decisions on classification of the goods moved through customs border of the Eurasian Economic Union in not collected or sorted type, including in incomplete or incomplete type are applied in the territory of state member of the Eurasian Economic Union which customs authorities made such decisions.

Decisions on classification of the goods moved through customs border of the Eurasian Economic Union in not collected or sorted type, including in incomplete or incomplete type are applied also in the territories of other state members of the Eurasian Economic Union in case of customs declaring according to customs procedure of customs transit of the components of the goods moved through customs border of the Eurasian Economic Union in not collected or sorted type, including in incomplete or incomplete type, specified in such decisions which move through customs border of the Eurasian Economic Union during effective periods of these decisions one or several vehicles and follow in state member of the Eurasian Economic Union which customs authorities make such decisions. In case of customs declaring of components of such goods in transit declarations data on commodity codes in complete or complete can be specified

type according to the Commodity nomenclature of foreign economic activity according to the made decisions on classification of the goods moved through customs border of the Eurasian Economic Union in not collected or sorted type, including in incomplete or incomplete type.

6. For the purposes of application of provisions of this Chapter the separate type of goods is understood as set of goods which have the general classification signs allowing to carry goods with specific names, specific brands, models, articles, modifications and with other similar individual characteristics to one code according to the Commodity nomenclature of foreign economic activity.

Article 42. Decisions and explanations of authorized body about classification of separate types of goods

1. For the purpose of ensuring uniform application of the Commodity nomenclature of foreign economic activity by authorized body decisions are made and explanations about classification of separate types of goods in the following cases are made:

in case of identification by authorized body of different approach to classification of goods by territorial customs authorities;

at the initiative of territorial customs authorities.

2. The decision and explanation on classification of separate types of goods are accepted in the form of the decision of authorized body on classification of separate types of goods and becomes effective from the date of adoption of such decision.

Decisions of authorized body on classification of separate types of goods are obligatory in case of classification of goods in the territory of the Republic of Kazakhstan.

3. From the date of entry into force of the decision of authorized body on classification of separate types of goods:

the decisions on classification of goods made by customs authorities according to the subitem 1) of Item 3 of article 40 of this Code are subject to change;

provisional solutions about classification of goods are not applied and are subject to response according to the subitem 3) of Item 6 of Article 47 in the terms established by part two of Item 7 of article 47 of this Code;

decisions on classification of the goods moved through customs border of the Eurasian Economic Union in not collected or sorted type, including in incomplete or incomplete type Articles of 41 of this Code accepted by customs authorities according to Item 1, are subject to change according to the subitem 1) of Item 1 of Article of 51 of this Code in the terms established by part two of Item 2 of Article of 51 of this Code.

4. Decisions of authorized body on classification of separate types of goods are subject to change in cases:

1) changes of the Commodity nomenclature of foreign economic activity;

2) identifications of the mistakes made in case of adoption of such decisions and (or) explanations by authorized body and which are not influencing classification of separate types of goods according to the Commodity nomenclature of foreign economic activity.

Decisions of authorized body on classification of separate types of goods void in case of adoption by the Commission of the decision on classification of separate types of goods according to Article 43 of this Code concerning goods on which decisions of authorized body on classification of separate types of goods from coming into force of such decision of the Commission are made.

The decision on modification of the decision of authorized body on classification of separate types of goods is made by authorized body no later than thirty calendar days from the moment of approach of the cases specified in subitems 1) and 2) to part one of this Item and becomes effective from acceptance date of such decision.

5. The authorized body provides the publication of decisions of authorized body on classification of separate types of goods.

6. Decisions of authorized body on classification of separate types of goods are subject to registration.

Article 43. Decisions and explanations of the Commission about classification of separate types of goods

1. For the purpose of ensuring uniform application of the Commodity nomenclature of foreign economic activity by the Commission decisions on classification of separate types of goods based on offers of customs authorities of state members of the Eurasian Economic Union are made.

In case of identification of different classification of goods by the Commission in the provisional solutions made by customs authorities about classification of goods, in decisions or explanations on classification of separate forms of goods, the taken (data) by customs authorities of the Eurasian Economic Union according to Item 1 of Article 42 of this Code, the Commission makes decisions on classification of separate types of goods on own initiative.

2. Decisions on classification of separate types of goods are made in the form of decisions of the Commission.

3. From the date of entry into force of the decision of the Commission made according to this Article, the decision and explanation about classifications of separate types of goods, the accepted (data) by authorized body according to Item 1 of Article 42 of this Code are not applied to types of goods by which the decision of the Commission is made and are subject to cancellation. Decisions on cancellation of decisions and explanations on classification of separate forms of goods, the taken (data) by authorized body according to Item 1 of Article 42 of this Code, become effective from the date of entry into force of the decision of the Commission made according to this Article.

4. The decisions of the Commission made according to this Article are recognized invalid or are subject to change on the following bases:

1) change of the Commodity nomenclature of foreign economic activity;

2) identification of the mistakes made in case of adoption of such decisions of the Commission and which are not influencing classification of separate types of goods according to the Commodity nomenclature of foreign economic activity;

3) receipt of the additional information about specified in the decision of the Commission separate types of goods influencing codes of separate types of goods according to the Commodity nomenclature of foreign economic activity the description of separate types of goods and application of the Basic rules of interpretation of the Commodity nomenclature of foreign economic activity;

4) recognition by Court of the Eurasian Economic Union of the decision of the Commission made according to this Article or its separate provisions not corresponding to the Agreement on the Union, international treaties within the Eurasian Economic Union and (or) to decisions of bodies of the Eurasian Economic Union.

5. The procedure for preparation of decisions of the Commission on classification of separate types of goods, including rules of entering into the Commission by customs authorities of state members of the Eurasian Economic Union of offers on adoption of such decisions, their consideration by the Commission, approvals by customs authorities of state members of the Eurasian Economic Union of drafts of the decisions of the Commission prepared according to part two of Item 1 of this Article is determined by the Commission.

6. According to offers of customs authorities of state members of the Eurasian Economic Union the Commission makes explanations about classification of separate types of goods.

Explanations about classification of separate types of goods are accepted in the form of recommendations of the Commission.

Explanations about classification of separate types of goods are accepted if the customs authorities of state members of the Eurasian Economic Union determined according to Item 1 of Article 42 of this Code have consensus about classification of such goods according to the Commodity nomenclature of foreign economic activity.

The procedure for preparation of explanations of the Commission about classification of separate types of goods, including rules of entering into the Commission by customs authorities of state members of the Eurasian Economic Union of offers on giving such explanations, their consideration by the Commission, approvals of customs authorities of state members of the Eurasian Economic Union of projects of such explanations, is determined by the Commission.

Article 44. Procedure for adoption of the provisional solution about classification of goods

1. The procedure for adoption of the provisional solution about classification of goods is determined by this Chapter.

2. The provisional solution is made on classification of goods by the authorized body or customs authority (customs authorities) determined by authorized body.

3. The provisional solution is made on classification of goods on each description of goods including certain brand, model, the article and modification.

4. The form of the provisional solution of classification of goods, procedure for its filling and entering into such provisional solution of classification of goods of changes (amendments) are determined by the Commission.

5. In case of loss of the provisional solution about classification of goods by person who received it the customs authority based on the statement containing data on the lost provisional solution on classification of goods within five working days from the date of receipt in customs authority of the statement issues to such person the duplicate of the provisional solution about classification of goods.

In case of issue of the duplicate customs duty for adoption of the provisional solution is not levied.

For receipt of the duplicate the applicant sends to the customs authority which made the provisional solution about classifications of goods, the statement in any form in the form of the electronic document or the paper document.

In the duplicate of the provisional solution about classification of goods all data containing in the original of the provisional solution including registration number and acceptance date of the provisional solution on classification of goods are reflected, and the mark "Duplicate" is put down.

Effective period of the duplicate of the provisional solution about classification of goods is effective period of the original of the provisional solution about classification of goods.

Article 45. Statement for adoption of the provisional solution for classification of goods

1. The provisional solution is made by customs authority based on the statement of person for adoption of the provisional solution for classification of the goods (further in this Chapter - the applicant) given in the form approved by authorized body in the form of the electronic document or the paper document on classification of goods.

2. The statement for adoption of the provisional solution for classification of goods shall contain the full commercial name, trade name (trademark), the main technical and commercial characteristics of goods and other information allowing to classify unambiguously goods, and also data on payment of customs duty for adoption of the provisional solution on classification of goods.

The copy of the document on payment of customs duty for adoption of the provisional solution about classification of goods is attached to the application for adoption of the provisional solution for classification of goods submitted in document type on paper.

The electronic or scanned copies of the documents confirming the data and information specified in parts one, the fourth and fifth this Item are attached to the application for adoption of the provisional solution for classification of goods submitted in the form of the electronic document.

If necessary tests and (or) samples of goods for conducting customs examination, and also the photo, drawings, drawings, the passports of products and other documents necessary for adoption of the provisional solution about the classifications of goods certified by the applicant's seal (are represented in case of its availability).

The customs authority has the right to demand transfer of the data containing in the documents enclosed to the application for adoption of the provisional solution for classification of goods constituted in the language which is not Kazakh or Russian.

The procedure and cases of purpose of customs examination in case of adoption of the provisional solution about classification of goods affirm authorized body.

3. If the documents and data submitted by the applicant are insufficient for adoption of the provisional solution about classification of goods or are not provided in full, the customs authority no later than five working days from the date of receipt to customs authority of the statement for adoption of the provisional solution about classification of goods sends to the applicant inquiry for need of submission of the additional information.

The additional information shall be provided no later than sixty calendar days from the date of the direction to the applicant by customs authority of request about need of submission of the additional information.

4. In cases if the additional information is not provided at the scheduled time or provided additional information does not contain the data allowing to make the provisional solution on classification of goods, the customs authority refuses adoption of such provisional solution about classification of goods and notifies on it the applicant with indication of causes of failure. At the same time the customs duty for adoption of the provisional solution paid by the applicant about classification of goods does not return.

5. Customs authorities register provisional solutions about classification of goods in the magazine of registration of provisional solutions about classification of goods according to the procedure and in form, approved by authorized body.

Article 46. The term of acceptance and effective period of the provisional solution about classification of goods

1. The provisional solution about classification of goods is made no later than ten working days from the date of registration in customs authority of the statement for adoption of the provisional solution on classification of goods. At the same time on goods on which provisional solutions were made on classification of goods with the same name earlier (the commercial name, trade name (trademark), including the same brand, model, the article and modification, the provisional solution about classification of goods is made no later than five working days from the date of registration in customs authority of the statement for adoption of the provisional solution on classification of goods.

In case of need submissions of the additional information according to Item 3 of article 45 of this Code the current of the term specified in part one of this Item stops from the date of the direction to the applicant customs authority of request about need of submission of the additional information and renews from the date of receipt in customs authority of the additional information.

If for adoption of the provisional solution about classification of goods it is necessary to carry out customs expertize, the current of the term specified in part one of this Item stops for ten working days from the date of the direction customs authority of the decision on purpose of customs examination and renews from the date of the expiration of suspension of term of adoption of the provisional solution about classification of goods.

The procedure and cases of conducting customs examination in more long terms than specified in part three of this Item affirm authorized body.

2. The provisional solution about classification of goods is effective within three years from the date of its acceptance.

Article 47. Modification of the provisional solution about classifications of goods, the termination of its action or response

1. The customs authority makes the decision on modification of the provisional solution made by it about classifications of goods, and also the decision on cancellation or the decision on withdrawal of the provisional solution on classification of the goods accepted by it or subordinate customs authority.

2. The decision on modification of the provisional solution on classification of goods is made in case of identification by customs authority or the applicant of mistakes which are made in case of adoption of this provisional solution about classification of goods and which do not influence data on commodity code according to the Commodity nomenclature of foreign economic activity.

The decision on modification of the provisional solution on classification of goods becomes effective from the date of adoption of such provisional solution about classification of goods.

3. The decision on cancellation of the provisional solution on classification of goods is made in cases if:

1) by customs authority it is determined that the applicant for adoption of this provisional solution about classification of goods submitted the documents containing the false and (or) incomplete information, false documents or the false and (or) incomplete information;

2) the customs authority reveals mistakes which are made in case of adoption of this provisional solution about classification of goods and which influence data on commodity code according to the Commodity nomenclature of foreign economic activity.

4. The decision on cancellation of the provisional solution on classification of goods in the case specified in the subitem 1) of Item 3 of this Article becomes effective from the date of adoption of such provisional solution about classification of goods.

The decision on cancellation of the provisional solution on classification of goods in the case specified in the subitem 2) of Item 3 of this Article becomes effective from the date of adoption of this decision on cancellation of the provisional solution about classification of goods.

5. In case of decision making about cancellation of the provisional solution about classification of goods in the case specified in the subitem 2) of Item 3 of this Article, the customs authority which issued the provisional solution about classification of goods no later than ten working days from the date of decision making about cancellation of the provisional solution about classification of goods makes the new provisional solution on classification of goods based on the data provided by the applicant in case of filing of application about adoption of the provisional solution about classification of goods which are terminated. Such new provisional solution about classification of goods becomes effective from the date of its acceptance.

6. The decision on withdrawal of the provisional solution on classification of goods is made in cases if:

1) the changes influencing classification of goods on which this provisional solution is made on classification of goods are made to the Commodity nomenclature of foreign economic activity;

2) the Commission makes the decision on classification of separate types of goods attracting change of classification of the goods specified in this provisional solution about classification of goods;

3) the authorized body makes decisions or explanations about classification of separate types of goods according to Item 1 of Article 42 of this Code attracting change of classification of the goods specified in this provisional solution about classification of goods are made;

4) the World Customs Organization makes the decisions on classification of goods applied by state members of the Eurasian Economic Union.

7. The decision on withdrawal of the provisional solution on classification of goods in the cases provided by subitems 1) and 2) of Item 6 of this Article is accepted by customs authority no later than thirty calendar days from the date of official publication of the relevant decision of the Commission and becomes effective from the date of entry into force of such decision of the Commission.

The decision on withdrawal of the provisional solution on classification of goods in the cases provided by the subitem 3) of Item 6 of this Article is accepted by authorized body no later than thirty calendar days from the date of official publication of relevant decisions or explanations about classification of separate forms of goods, the taken (data) by customs authorities according to Item 1 of Article 42 of this Code, and becomes effective along with such decisions or explanations on classification of separate types of goods.

The decision on withdrawal of the provisional solution on classification of goods in the case provided by the subitem 4) of Item 6 of this Article is accepted by customs authority no later than sixty calendar days from the date of adoption of relevant decisions by World Customs Organization about classification of goods and becomes effective from the date of decision making about withdrawal of the provisional solution about classification of goods.

8. The decision on modification of the provisional solution on classification of goods, the decision on cancellation of the provisional solution on classification of goods, the decision on withdrawal of the provisional solution on classification of goods go to the applicant with indication of the reasons of adoption of such decisions, and also are brought to the attention of customs authorities no later than the day following behind day of adoption of such decisions.

Article 48. Publicity of provisional solutions about classification of goods

Information from provisional solutions on classification of goods, except for information, component the state, commercial, bank, tax and protected by the law other secret (secrets), and also other confidential information concerning the interested person is posted on the official site of the Eurasian Economic Union.

The procedure for the direction customs authorities in the Commission of such information, including specifications of submission of information, is determined by the Commission.

Article 49. Procedure for decision making about classification of goods in not collected or sorted type, including in incomplete or incomplete type

1. The decision on classification of goods in not collected or sorted type, including in incomplete or incomplete type which import is supposed different consignments during the certain period of time (further in this Chapter - the decision on classification of goods in not collected type) which features of declaring are stipulated in Article the 190th of this Code, is accepted based on the statement of person (further in this Chapter - the applicant) in the form of the electronic document or the paper document by authorized body or territorial customs authority in the cases determined by authorized body. The application form about decision making about classification of goods affirms as not collected type authorized body.

2. The decision on classification of goods in not collected type is made in case of simultaneous observance of the following conditions:

the agreement (contract) is signed on behalf of the applicant;

the applicant is receiver of goods.

3. The statement for decision making for classification of goods shall contain data in not collected type about:

agreement (contract);

applicant;

goods (name, list of components of goods);

delivery date of goods;

to customs procedure under which the goods will be placed;

the name of customs authority where declaring of goods will be performed.

4. Paper documents, and given in the form of the electronic document, - the electronic or scanned copies of the following documents are attached to the application for decision making for classification of goods in not collected type submitted on paper:

notarially attested copy of the agreement (contract);

documents based on which the decision on classification of goods in not collected type is made (the technical description on goods and its components with indication of the principle of action and functions, the description of method of installation or assembly, the description of materials from which goods and its components, assembly drawings, schemes are made, in case of possibility of the photo, catalogs of producers, the video record, the detailed specification of goods).

5. The statement in authorized body or territorial customs authority moves before registration of the declaration by customs authority for goods submitted the customs applicant for the room under customs procedure (except for customs procedure of customs transit) concerning the first batch imported in not collected or sorted type, including in incomplete or incomplete type.

6. If the documents and data submitted by the applicant are insufficient for decision making about classification of goods in not collected type, the authorized body or territorial customs authority notifies the applicant on need of submission of the additional information no later than ten working days from receipt date of the statement for decision making about classification of goods in not collected type.

The additional information shall be provided within thirty calendar days from the date of the written notice or the notification electronically of the applicant.

7. If the additional information is not provided in the time established by part two of Item 6 of this Article or the applicant refused to submit the documents and data necessary for classification of goods, the authorized body or territorial customs authority refuses decision making about classification of goods in not collected type with indication of the refusal bases.

8. The refusal in decision making about classification of goods in not collected type is made on the following bases:

if components of the goods moved through customs border of the Eurasian Economic Union in not collected or sorted type, including in incomplete or incomplete type according to rules of classification do not form the goods classified by code of complete or complete goods;

in the presence of the contradictory information specified in the statement and documents attached to it.

9. The authorized body or territorial customs authority registers decisions on classification of goods in not collected type in the magazine of registration of decisions on classification of goods in not collected type according to the procedure and in form, approved by authorized body.

Article 50. Decision making term about classification of goods in not collected type and effective period of such decision

1. The decision on classification of goods in not collected type is made no later than twenty working days from registration date of the statement in authorized body or territorial customs authority.

In case of need submissions of the additional information according to Item 6 of article 49 of this Code the current of the term specified in part one of this Item stops and renews from receipt date in authorized body or territorial customs authority of the last document containing required data.

2. The decision on classification of goods in not collected type becomes effective from the date of its acceptance and is effective within two years estimated from decision date about classification of goods in not collected type.

3. The form of the decision on classification of goods affirms as not collected type authorized body.

Article 51. Change or cancellation of the decision on classification of goods in not collected type

1. Change of the decision on classification of goods in not collected type is made in cases:

1) acceptances by authorized body obligatory for execution by customs authorities of the decision of authorized body on classification of separate types of goods;

2) identifications of mistakes, the typographical errors allowed in case of decision making about classification of goods in not collected type by authorized body or territorial customs authority or by preparation of documents by the applicant;

3) changes of the Commodity nomenclature of foreign economic activity;

4) introduction of amendments to the agreement (contract).

2. The decision on change of the decision on classification of goods in not collected type becomes effective in time, specified in the decision on change of the decision on classification of goods in not collected type, except for the case provided by the subitem 1) of Item 1 of this Article.

In case of decision making of the authorized body about classification of separate types of goods provided by the subitem 1) of Item 1 of this Article, the decision on change of the decision on classification of goods in not collected type is made by authorized body or territorial customs authority no later than thirty calendar days from the date of official publication of the decision of authorized body on classification of separate types of goods and becomes effective along with the decision of authorized body on classification of separate types of goods.

3. The decision on classification of goods in not collected type stops in cases if:

1) by authorized body or territorial customs authority it is determined that the applicant for decision making about classification of goods presented the documents containing the false and (or) incomplete information, false documents or the false and (or) incomplete information in not collected form;

2) the declaration on goods is not submitted to the terms provided by the customs legislation of the Republic of Kazakhstan;

3) the applicant in writing or electronically refused deliveries of goods, including in the presence of the issued goods components.

The decision on cancellation of the decision on classification of goods in not collected type is not made if the issued goods components owing to the basic rules of classification belong to classification code of the complete or complete goods specified in the decision on classification of goods in not collected type.

The decision on cancellation of the decision on classification of goods in not collected type becomes effective from decision date about classification of goods in not collected type.

Article 52. Classification of goods in case of cancellation of the decision on classification of goods in not collected type

In case of cancellation of the decision on classification of goods in not collected type the delivered components of goods are subject to customs declaring with submission of the declaration on goods according to the procedure, established by the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan. At the same time the specified components of goods are classified according to the Commodity nomenclature of foreign economic activity as separate goods.

Article 53. Accounting of decisions on classification of goods in not collected type

Accounting of decisions on classification of goods in not collected type performs authorized body.

Article 54. Prolongation of effective period of the decision on classification of goods in not collected type

1. The authorized body or territorial customs authority in the presence of the application for prolongation of effective period of the decision on classification of goods in not collected type submitted by the applicant before the termination of effective period of the decision on classification of goods in not collected type extends the validity of the specified decision for complete delivery of all components of goods, but for the term which is not exceeding one year.

At the same time effective period of the decision on classification of goods in not collected type stops and renews from the date of decision making about prolongation of effective period of the decision on classification of goods in not collected type.

2. In the application for the prolongation of effective period of the decision on classification of goods in not collected type submitted to authorized body or territorial customs authority by the applicant the following data shall be specified:

1) number and decision date about classification of goods in not collected type according to which customs declaring of separate components of goods by single code of the Commodity nomenclature of foreign economic activity is performed;

2) details of the agreement (contract) according to which customs declaring of separate components of goods by single code of the Commodity nomenclature of foreign economic activity is performed;

3) the reasons in connection with which it is impossible to complete customs declaring of all separate components of goods in the period of effective period of the decision on classification of goods in not collected type;

4) the name of the customs authority performing customs declaring of separate components of goods;

5) date of completion of import of the last batch of components of goods.

3. Copies of the drawn-up declarations on goods provided for release of the imported goods components are enclosed to the application for prolongation of effective period of the decision on classification of goods in not collected type.

4. The application for prolongation of effective period of the decision on classification of goods in not collected type is considered within ten working days from the date of its registration in authorized body or territorial customs authority.

5. The decision on prolongation of effective period of the decision on classification of goods in not collected type is drawn up in duplicate.

The first copy goes to the applicant. The second copy goes to the customs authority which performed customs declaring of the goods in not collected or sorted type, including in incomplete or incomplete type delivered by different batches during the certain period of time.

Chapter 5. Goods origin

Article 55. Determination of goods origin

1. Determination of goods origin, imported on customs area of the Eurasian Economic Union, is performed for the purpose of and by rules of determination of goods origin which are provided according to the Agreement on the Union (further - rules of determination of origin of imported goods).

2. Determination of goods origin, exported from customs area of the Eurasian Economic Union, is performed by the rules established by the Commission if other rules are not established by international treaties within the Eurasian Economic Union, international treaties of the Eurasian Economic Union with the third party or international treaties of the Republic of Kazakhstan (further - rules of determination of origin of exported goods).

Article 56. Confirmation of goods origin and documents on goods origin

1. The goods origin proves to be true in all cases when application of measures of customs and tariff regulation, prohibitions and restrictions, measures of protection of the domestic market depends on goods origin, except as specified, of stipulated in Item 2 these Articles.

2. Confirmation of goods origin is not required in cases if:

1) the goods imported on customs area of the Eurasian Economic Union are located under customs procedure of customs transit;

2) goods move through customs border of the Eurasian Economic Union according to Chapter 39 of this Code;

3) the cases provided by rules of determination of origin of imported goods or rules of determination of origin of exported goods take place.

3. Regardless of provisions of Item 2 of this Article the goods origin proves to be true if the customs authority finds signs of the fact that goods come from such country (group of the countries, custom union of the countries, the region or part of the country), the goods occurring from which are prohibited:

1) to import to customs area of the Eurasian Economic Union or to the territory of state member of the Eurasian Economic Union it agrees to the prohibitions and restrictions established according to the Agreement on the Union;

2) to export from customs area of the Eurasian Economic Union or from the territory of the Republic of Kazakhstan it agrees to the prohibitions and restrictions established according to the Agreement on the Union;

3) to import to the territory of the Republic of Kazakhstan according to the legislation of the Republic of Kazakhstan;

4) to transit across the territory of the Republic of Kazakhstan according to international treaties of the Republic of Kazakhstan.

4. If specified in subitems 1), 2) and 3) Item 3 of this Article the goods prohibited according to the legislation of the Republic of Kazakhstan to import to the territory of the Republic of Kazakhstan are located under customs procedure of customs transit for transportation (transportation) across customs area of the Eurasian Economic Union in state member of the Eurasian Economic Union on which territory import of such goods is not prohibited, confirmation of goods origin is not required.

5. For the purpose of check of observance of customs and other legislation of the Republic of Kazakhstan customs authorities have the right to require in the cases and procedure determined by the legislation of the Republic of Kazakhstan, confirmation of goods origin, except for goods, placed under customs procedure of customs transit for transportation (transportation) across customs area of the Eurasian Economic Union in other state member of the Eurasian Economic Union.

6. Documents on goods origin are the declaration on goods origin or the certificate of origin. The goods origin is confirmed by the declaration on goods origin or the certificate of origin according to rules of determination of origin of imported goods or rules of determination of origin of exported goods.

Article 57. Declaration on goods origin

1. The declaration on goods origin is the business or any other document concerning goods and containing the data on goods origin declared by the manufacturer, the seller or the sender of the country (group of the countries, custom union of the countries, the region or part of the country) of goods origin or the country (group of the countries, custom union of the countries, the region or part of the country) of commodity exportation.

2. If it is determined that in the declaration on goods origin the declared data on goods origin are based on other criteria, than criteria which use is established by rules of determination of origin of imported goods or rules of determination of origin of exported goods, such declaration on goods origin is not considered as the document on goods origin.

Article 58. Certificate of origin

1. The certificate of origin is the document of certain form testimonial of goods origin and the issued authorized state body or authorized organization of the country (group of the countries, custom union of the countries, the region or part of the country) of goods origin or in the cases established by rules of determination of origin of imported goods or rules of determination of origin of exported goods - the countries (group of the countries, custom union of the countries, the region or part of the country) of commodity exportation.

Requirements to the certificate of origin, including to procedure for its registration and (or) filling, are established by rules of determination of origin of imported goods or rules of determination of origin of exported goods.

2. If in the certificate of origin of the data on goods origin are based on other criteria, than criterion which use is established by rules of determination of origin of imported goods or rules of determination of origin of exported goods, such certificate of origin is not considered as the document on goods origin.

3. In case of commodity exportation from customs area of the Eurasian Economic Union the certificate of origin is issued by authorized state bodies or authorized organizations of state members of the Eurasian Economic Union if the certificate of origin is necessary under the terms of the contract, by rules of the country (group of the countries, custom union of the countries, the region or part of the country) of commodity importation or if availability of the certificate of origin is provided by rules of determination of origin of exported goods.

The authorized state bodies or authorized organizations of state members of the Eurasian Economic Union which issued the certificate of origin shall store its copy and other documents based on which the goods origin, at least three years from the date of issue of the certificate of origin is determined.

4. The certificate of origin is not considered as the document on goods origin if the certificate of origin is drawn up with violations of the requirements to procedure for its registration and (or) filling established by rules of determination of origin of imported goods or rules of determination of origin of exported goods.

Article 59. Provisional solutions about goods origin, imported on customs area of the Eurasian Economic Union

1. For the purpose of reducing time of making of customs transactions in case of customs declaring according to the statement of persons the customs authorities determined by authorized body make provisional solutions on goods origin, imported on customs area of the Eurasian Economic Union (further in this Chapter - provisional solutions about goods origin), before customs declaring of such goods.

2. Provisional solutions about goods origin are applied in the territory of the Republic of Kazakhstan during effective period of such provisional solutions. In case of customs declaration of goods on which provisional solutions are made on goods origin data on their origin are specified in declarations goods according to the made provisional solutions about goods origin.

Article 60. Procedure for adoption of the provisional solution about goods origin

1. The procedure for adoption of the provisional solution about goods origin is determined by this Chapter.

2. The provisional solution is made on goods origin by the customs authorities determined by authorized body (further in this Chapter - customs authority).

3. The provisional solution is made on goods origin on each description of goods, the Eurasian Economic Union imported on customs area from the specific country.

4. The form of the provisional solution of goods origin, procedure for its filling and entering into such provisional solution of goods origin of changes (amendments) are determined by the Commission.

5. In case of loss of the provisional solution about goods origin-faced, received it, the customs authority based on the statement containing data on the lost provisional solution on goods origin within five working days from the date of receipt in customs authority of the statement issues to such person the duplicate of the provisional solution about goods origin.

In case of issue of the duplicate customs duty for adoption of the provisional solution is not levied.

For receipt of the duplicate the applicant sends to the customs authority which made the provisional solution on goods origin, the statement in any form in the form of the electronic document or the paper document.

In the duplicate of the provisional solution about goods origin all data containing in the original of the provisional solution about goods origin including registration number and acceptance date of the provisional solution on goods origin are reflected, and the mark "Duplicate" is put down.

Effective period of the duplicate of the provisional solution about goods origin is effective period of the original of the provisional solution about goods origin.

Article 61. Statement for adoption of the provisional solution for goods origin

1. The provisional solution is made by customs authority based on the statement of face (further in this Chapter - the applicant) given in the form approved by authorized body in the form of the electronic document or the paper document on goods origin.

2. The statement for adoption of the provisional solution for goods origin shall contain data about (about):

1) the applicant (surname, name, middle name (if it is specified in the identity document) or the name, the residence or the location);

2) goods (the full commercial name, trade name (trademark), the main technical and commercial characteristics (functional purpose, grade, brand, model, the article, the description of individual and shipping package), code according to the Commodity nomenclature of foreign economic activity, cost);

3) materials of which the goods, their origin, codes according to the Harmonized commodity description and coding system, costs are made;

4) the production and technological operations made for production of goods;

5) to payment of customs duty for adoption of the provisional solution about goods origin.

The copy of the document on payment of customs duty for adoption of the provisional solution about goods origin is attached to the application for adoption of the provisional solution for goods origin submitted in document type on paper.

3. Appraisal certificates of Chambers of Commerce and Industry and (or) other expert organizations of the country (group of the countries, custom union of the countries, the region or part of the country) of the producer of goods and the certificate of origin on which the provisional solution is made on goods origin are enclosed to the application for adoption of the provisional solution for goods origin.

Other documents, the confirmatory data specified in it can be enclosed to the application for adoption of the provisional solution for goods origin: test reports, the conclusions of specialists of the expert organizations in which results of research of goods are given, documents confirming transaction, providing movement of goods through customs border of the Eurasian Economic Union, calculation of cost of the made goods, the commercial accounts, accounting documents, the detailed description of engineering procedure of production of goods and other documents testimonial of the fact that these goods are completely received, made or subjected to sufficient processing (conversion) in the territory of the country (group of the countries, custom union of the countries, the region or part of the country) of goods origin, photos, drawings, drawings, the passports of products and other documents necessary for adoption of the provisional solution about goods origin.

Tests and (or) samples of goods can be also enclosed to the application for adoption of the provisional solution for goods origin.

The customs authority has the right to demand transfer of the data containing in the documents enclosed to the application for adoption of the provisional solution for goods origin constituted in the language which is not Kazakh or Russian.

4. If the data provided by the applicant are not enough for adoption of the provisional solution about goods origin, the customs authority no later than ten working days from the date of receipt to customs authority of the statement for adoption of the provisional solution about goods origin sends to the applicant inquiry for need of submission of the additional information.

The additional information shall be provided no later than sixty calendar days from the date of the direction by customs authority to the applicant of request about need of submission of the additional information.

If the additional information is not submitted within the term established by part two of this Item or provided additional information does not contain the data allowing to make the provisional solution on goods origin, the customs authority refuses adoption of such provisional solution about goods origin and notifies on it the applicant with indication of causes of failure.

5. If in case of adoption of the provisional solution about goods origin signs of the fact that the provided certificate of origin is not authentic are found and (or) contains false information, the customs authority has the right to send such certificate of origin to state body of the Republic of Kazakhstan or authorized organization, issued and (or) authorized to check the certificate of origin, for conducting verification of such certificate of origin.

If the state body of the Republic of Kazakhstan or authorized organization which issued and (or) authorized to check the certificate of origin, confirm that the certificate of origin is not authentic and (or) contains false information, the customs authority refuses adoption of the provisional solution about goods origin and notifies on it the applicant with indication of causes of failure. At the same time the customs duty for adoption of the provisional solution paid by the applicant about goods origin does not return.

6. The customs authority registers provisional solutions about goods origin in the magazine of registration of provisional solutions about goods origin according to the procedure and in form, approved by authorized body.

Article 62. The term of acceptance and effective period of the provisional solution about goods origin

1. The provisional solution about goods origin is made no later than twenty working days from the date of registration in customs authority of the statement for adoption of the provisional solution on goods origin.

In cases of need of submission of the additional information according to item 4 of Article of 61 of this Code or the direction of the certificate of origin for conducting check according to Item 5 of Article of 61 of this Code the current of the term specified in part one of this Item stops from the date of the direction customs authority to the applicant of request about need of submission of the additional information or from the date of the direction of the certificate of origin for conducting check and renews from the date of receipt by customs authority of the additional information or the reply of state body of the Republic of Kazakhstan or authorized organization which issued and (or) authorized to check the certificate of origin.

In case of the direction the customs authority notifies by customs authority of the certificate of origin for conducting check according to Item 5 of Article of 61 of this Code the applicant on suspension of the term specified in part one of this Item or established according to part two of this Item.

2. The provisional solution about goods origin is effective during effective period of the certificate of origin based on which such provisional solution was made.

Article 63. Modification of the provisional solution about goods origin, the termination of its action or response

1. The customs authority makes the decision on modification of the provisional solution made by it on goods origin, and also the decision on cancellation or the decision on withdrawal of the provisional solution on goods origin accepted by it or subordinate customs authority.

2. The decision on modification of the provisional solution on goods origin is made in case of identification by customs authority or the applicant of mistakes which are made in case of adoption of this provisional solution about goods origin and which do not influence data on goods origin.

The decision on modification of the provisional solution on goods origin becomes effective from the date of adoption of this provisional solution about goods origin.

3. The decision on cancellation of the provisional solution on goods origin is made in cases if:

1) by customs authority it is determined that the applicant for adoption of this provisional solution about goods origin submitted the documents containing the false and (or) incomplete information, false documents or the false and (or) incomplete information;

2) the customs authority reveals mistakes which are made in case of adoption of this provisional solution about goods origin and which influence data on goods origin.

4. The decision on cancellation of the provisional solution on goods origin in the case specified in the subitem 1) of Item 3 of this Article becomes effective from the date of adoption of this provisional solution about goods origin.

The decision on cancellation of the provisional solution on goods origin in the case specified in the subitem 2) of Item 3 of this Article becomes effective from the date of adoption of this decision on cancellation of the provisional solution about goods origin.

5. In case of decision making about cancellation of the provisional solution about goods origin in the case specified in the subitem 2) of Item 3 of this Article, the customs authority which issued the provisional solution about goods origin no later than ten working days from the date of decision making about cancellation of the provisional solution about goods origin makes the new provisional solution on goods origin based on the data provided by the applicant in case of filing of application about adoption of the provisional solution about goods origin which is terminated. Such new provisional solution about goods origin becomes effective from the date of its acceptance.

6. The decision on withdrawal of the provisional solution on goods origin is made if changes in part of the criteria of determination of goods origin influencing determination of goods origin on which the provisional solution is made on goods origin are made to rules of determination of origin of imported goods.

The decision on withdrawal of the provisional solution on goods origin becomes effective from the date of entry into force of the specified changes in rules of determination of origin of imported goods.

7. The decision on modification of the provisional solution on goods origin, the decision on cancellation of the provisional solution on goods origin, the decision on withdrawal of the provisional solution on goods origin go to the applicant with indication of the reasons of adoption of such decisions, and also are brought to the attention of customs authorities no later than the day following behind day of adoption of such decisions.

Chapter 6. Customs value of goods

Article 64. The concepts used in this Chapter

For the purposes of this Chapter concepts which mean the following are used:

identical goods - the goods identical in every respect, including on physical characteristics, quality and reputation. Insignificant discrepancies in appearance are not the basis for non-recognition of goods identical if for the rest these goods conform to the requirements provided by this paragraph. Goods are not considered identical if they are not made in the same country, as the estimated goods imported on customs area of the Eurasian Economic Union (further in this Chapter - the estimated goods) or if concerning these goods designing, development, engineering, design work, decorating, development of design, sketches and drawings and other similar works were performed on customs area of the Eurasian Economic Union. "Made" ("are made") in relation to goods knows also values "got", "grown up", "made (including by installation, assembly or disassembly of goods)". The identical goods made by the other person than the producer of the estimated goods, are considered only in case identical goods of the same producer are not revealed or the available information is not considered acceptable for use;

homogeneous goods - the goods which are not identical in every respect, but having similar characteristics and consisting of similar components, made from the same materials that allows them to perform the same functions, as the estimated goods and to be with them commercially interchangeable. In case of determination whether goods are homogeneous, such characteristics as quality, reputation and availability of the trademark are considered. Goods are not considered homogeneous if they are not made in the same country, as the estimated goods or if concerning these goods designing, development, engineering, design work, decorating, development of design, sketches and drawings and other similar works were performed on customs area of the Eurasian Economic Union. "Made" ("are made") in relation to goods knows also values "got", "grown up", "made (including by installation, assembly or disassembly of goods)". The homogeneous goods made by the other person than the producer of the estimated goods, are considered only in case homogeneous goods of the same producer are not revealed or the available information is not considered acceptable for use;

goods of the same class or type - goods which concern to one group or number of goods, including identical and homogeneous goods and which production belongs to the corresponding type of economic activity;

generally accepted accounting principles - the system of accounting rules applied in the procedure established by the legislation of the Republic of Kazakhstan during the corresponding period of time;

the interconnected persons are persons who answer at least one of the following conditions:

they are employees or directors (heads) of the organizations of each other;

they are legally acknowledged business partners, that is are connected by contractual relations, act for the purpose of generation of profit and jointly incur the expenses and losses connected with implementation of joint activities;

they are employer and the worker;

any person directly or indirectly owns, controls or is holder of five or more percent of the released voting shares of both of them;

one of them directly or indirectly controls another;

both of them are directly or indirectly controlled by the third party;

together they directly or indirectly control the third party;

they are relatives or members of one family.

If persons are partners in joint business or other activity and at the same time one of them is exclusive (single) agent, the exclusive distributor or the exclusive concessionary of another (as if it was provided), such persons shall be considered interconnected for the purposes of this Chapter if they answer at least one of the specified conditions.

Person is considered controlling other person if it legally or practically has opportunity to limit actions of this person or to manage them.

Article 65. General provisions about customs value of goods

1. Provisions of this Chapter are based on the general principles and rules, stipulated in Clause the VII General Agreement on Tariffs and Trade of 1994 (GATT 1994) and the Agreement on application of article VII of the General Agreement on Tariffs and Trade of 1994.

2. Customs value of the goods imported on customs area of the Eurasian Economic Union (further in this Chapter - imported goods), is determined according to this Chapter if when importing to customs area of the Eurasian Economic Union goods crossed customs border of the Eurasian Economic Union and concerning such goods other customs procedure, than specified in Item 3 of this Article is for the first time declared.

Customs value of imported goods is determined according to this Chapter also if customs declaration of goods in case of their room under other customs procedure, than specified in Item 3 of this Article, is performed with the features determined by Articles 185, of 186, of 187, of the 188 and 189 of this Code.

3. Regardless of provisions of Item 2 of this Article customs value of goods is not determined in case of their room under customs procedure of customs transit, customs procedure of customs warehouse, customs procedure of destruction, customs procedure of refusal for benefit of the state or special customs procedure.

4. Determination of customs value of the goods which are exported from customs area of the Eurasian Economic Union is made according to Article 73 of this Code taking into account provisions of this Article.

5. Customs value of the goods specified in Item 1 of Article 279, to Item part two 1, Items 2 and 3 of Article 289 and part two of Item 1, Items 2 and 3 of article 298 of this Code, and also the waste which is subject to the room under customs procedures according to Articles 250, 275 and 331 of this Code is determined according to this Chapter taking into account the features determined by the Commission.

6. For the purposes of calculation of customs duties, taxes, the special, anti-dumping, compensatory duties which are subject to payment according to Article 88, Item 5 of Article 136, Item 11 of Article 217 and Item 12 of article 278 of this Code, customs value of goods is determined according to this Chapter taking into account the features determined by the Commission.

For the purposes of calculation of customs duties, taxes, the special, anti-dumping, compensatory duties which are subject to payment in case of approach of circumstances, specified in item 4 of Article 157, Item 3 of Article 163, item 4 of Article 174, Item 5 of Article 233, Item 6 of Article 242, Item 3 of Article 322, Item 8 of Article 362, item 4 of Article 363, item 4 of Article 367 and Item 3 of Article 392 of this Code, and also the circumstances determined according to article 337 of this Code the Commission and the Government of the Republic of Kazakhstan in the cases determined by the Commission in case of which the obligation on payment of customs duties, taxes is subject to execution customs value of goods it is determined according to this Chapter and provisions of the specified Articles.

7. If goods, except for the goods specified in the parts two of Item 1 of Article 289 and part two of Item 1 of article 298 of this Code placed under one of the customs procedures provided by this Code are located under other customs procedure or the same customs procedure, customs value of such goods is the customs value of goods determined in case of their first room under other customs procedure, than specified in Item 3 of this Article and if changes in part of data on customs value of goods were made to the declaration on goods, - the customs value of goods determined in case of introduction of such changes.

Customs value of goods in case of their room under customs procedures, except for customs procedure of re-export, for completion of action of customs procedure of customs warehouse is determined according to this Chapter taking into account the features determined by the Commission.

8. Customs value of goods in the Republic of Kazakhstan is determined in national currency of the Republic of Kazakhstan. If in case of determination of customs value of goods it is required to make recalculation of foreign currency in national currency of the Republic of Kazakhstan, such recalculation is made at the market rate of currency exchange established according to the tax legislation of the Republic of Kazakhstan (further - currency rate), operating on the date of registration of the customs declaration by customs authority if other is not established by this Code.

9. Determination of customs value of goods shall not be based on use of any or dummy customs value of goods.

10. The customs value of goods and the data relating to its determination shall be based on the authentic, quantitatively determined and documentary confirmed information.

11. Procedures of determination of customs value of goods shall be generally applicable, that is not differ depending on sources of delivery of goods, including from goods origin, type of goods, participants of the transaction and other factors.

12. Procedures of determination of customs value of imported goods shall not be used for the purpose of fight against dumping.

13. Provisions of this Chapter cannot be considered as the rights of customs authorities limiting or calling into question to be convinced of the reliability or accuracy of any statement, the document or the declaration provided for confirmation of customs value of goods.

14. Customs value of goods is determined by the customs applicant and in case according to Item 2 of Article 83 and taking into account Item 3 of article 135 of this Code customs duties, taxes, the special, anti-dumping, compensatory duties are estimated in customs authority, customs value of goods is determined by customs authority.

15. The cost of the transaction with these goods in the value determined by article 66 of this Code shall be basis of customs value of imported goods in the greatest possible degree.

In case of impossibility of determination of customs value of imported goods customs value of goods is determined by the cost of the transaction with them according to Articles 68 and 69 of this Code applied consistently. At the same time consultations between customs authority and the customs applicant for the purpose of the reasonable choice of cost basis for determination of the customs value of imported goods answering to Articles 68 and 69 of this Code can be held. In the course of consultations the customs authority and the customs applicant can communicate the trade secret which is available for them on condition of observance.

Consultations are held according to the procedure and the terms determined by authorized body.

In case of impossibility of determination of customs value of imported goods according to Articles 68 and 69 of this Code as basis for determination of customs value of goods it can be used or the price on the which estimated, identical or homogeneous goods were sold on customs area of the Eurasian Economic Union, according to article 70 of this Code, or estimated cost of goods according to Article of 71 of this Code. The customs applicant has the right to choose priority of application of the specified Articles in case of determination of customs value of imported goods.

If it is impossible to apply Articles to determination of customs value of imported goods 66, of 68, of 69, 70 and 71 of this Code, determination of customs value of goods is performed according to Article 72 of this Code.

16. If in case of customs declaration of goods the exact size of their customs value cannot be determined because on registration date customs authority of the declaration on goods in accordance with the terms of the transaction according to which goods are on sale for export on customs area of the Eurasian Economic Union there are no documents containing the exact data necessary for its calculation it is allowed to postpone determination of exact size of customs value of goods. In this case determination and the statement of customs value of goods on the basis of the documents and data which are available for the customs applicant (further in this Article - the preliminary size of customs value of goods), and also calculation and payment of customs duties, taxes, the special, anti-dumping, compensatory duties proceeding from the declared preliminary size of customs value of goods are allowed.

The procedure for the postponed determination of customs value of goods including including cases of the postponed determination of customs value of goods, feature of application of method at the cost of the transaction with imported goods (method 1) during the using of the postponed determination of customs value of goods, feature of the statement of data on the preliminary size of customs value of goods, the procedure and terms of the statement of exact size of customs value of goods, features of control of customs value of goods, is determined by the Commission and authorized body in the cases provided by the Commission.

Payment of customs duties, taxes, the special, anti-dumping, compensatory duties which are in addition added proceeding from the exact size of customs value of goods is made no later than the term of the statement of exact size of customs value of goods.

17. The commission adopts the acts aimed at providing uniform application of provisions of this Chapter in case of application of methods of determination of customs value of imported goods proceeding from relevant provisions of the Agreement on application of article VII of the General Agreement on Tariffs and Trade of 1994 including explanatory notes to it, and also documents on customs value of the goods accepted by Committee on customs valuation of the World Trade Organization and Technical committee on customs valuation of World Customs Organization.

18. Provisions of this Chapter are not applied to the goods for private use moved through customs border of the Eurasian Economic Union.

Provisions of Item 19 of article 65 of the Code regarding establishment of competence of authorized body by determination of procedure and conditions of issue of provisional solutions concerning application of methods of determination of customs value of imported goods, and also procedure and terms of application of such provisional solution become effective since July 1, 2019

19. Provisional solutions concerning application of methods of determination of customs value of imported goods can be made in the cases determined by authorized body. The procedure, conditions and terms of issue of the provisional solution concerning application of methods of determination of customs value of imported goods, and also procedure and terms of application of such provisional solution are established by authorized body.

Article 66. Method at the cost of the transaction with imported goods (method 1)

1. Customs value of imported goods is the cost of the transaction with them, that is the price which are actually paid or subject to payment for these goods in case of their sale for export on customs area of the Eurasian Economic Union and added according to article 67 of this Code in case of accomplishment of the following conditions:

1) there are no restrictions on the rights of the buyer for use and the order with goods, except for restrictions which:

limit the geographical region in which goods can be resold;

significantly do not influence the cost of goods;

are established by acts of bodies of the Eurasian Economic Union or the legislation of the Republic of Kazakhstan;

2) sales of goods or their price do not depend on any conditions or obligations which influence on the price of goods cannot be quantitatively determined;

3) any part of the income or revenue from the subsequent sale, the order otherwise or use of goods by the buyer is not due directly or indirectly to the seller, except cases when according to article 67 of this Code additional charges can be made;

4) the buyer and the seller are not the interconnected persons or the buyer and the seller are the interconnected persons in such a way that the cost of the transaction with imported goods is acceptable for the customs purposes according to item 4 of this Article.

2. If at least one of the conditions specified in Item 1 of this Article is not carried out, the price which is actually paid or subject to payment is not acceptable for determination of customs value of imported goods and method at the cost of the transaction with imported goods (the method 1) is not applied.

3. The price which is actually paid or subject to payment for imported goods is the total amount of all payments for these goods made or which are subject to implementation by the buyer directly to the seller or the other person for benefit of the seller. At the same time payments can be made directly or indirectly in any form which is not prohibited by the legislation of the Republic of Kazakhstan.

If the declared goods are part of bigger quantity of the same goods acquired within one transaction, the price which is actually paid or subject to payment for the declared goods is determined in the same ratio (proportion) in what the quantity of the declared goods and total quantity of goods purchased correspond.

4. The interrelation fact between the seller and the buyer in itself shall not be the basis for recognition of cost of the transaction unacceptable for determination of customs value of imported goods. In this case the circumstances accompanying sale shall be analyzed. If the specified interrelation did not influence the price which is actually paid or subject to payment, the cost of the transaction is recognized acceptable for determination of customs value of imported goods.

5. If the seller and the buyer are the interconnected persons and at the same time on the basis of the information provided by the customs applicant or received by customs authority otherwise the customs authority will find signs of the fact that the interrelation between the seller and the buyer influenced the price which is actually paid or subject to payment, the customs authority in written or electronic form reports to the customs applicant about these signs. In this case the customs authority carries out customs control, including the analysis of the circumstances accompanying sale. The customs applicant has the right to prove lack of influence of interrelation between the seller and the buyer for the price which is actually paid or subject to payment, one of the following methods:

1) submission of the additional documents and data (including in addition requested by customs authority) characterizing (reflecting) the circumstance accompanying sale. For the purpose of determination of influence of interrelation between the seller and the buyer for the price which is actually paid or subject to payment, the customs authority when carrying out the analysis of the circumstances accompanying sale considers all terms of transaction, including method which the buyer and the seller will organize the commercial relations, and how the considered price was established. If as a result of the carried-out analysis the customs authority determined that the buyer and the seller, being the interconnected persons, mutually sell and buy goods on the same conditions, including on the comparable prices (that is at the prices of the same level) as though they were not the interconnected persons, this fact is the proof that the interrelation between the seller and the buyer did not influence the price which is actually paid or subject to payment;

2) submission of documents and data, confirmatory that the cost of the transaction with imported goods is close to one of the following checking sizes taking place in the same or the period of time corresponding to it into which goods are imported on customs area of the Eurasian Economic Union:

the cost of the transaction with identical or homogeneous goods in case of sales of such goods to the buyers who are not persons interconnected with the seller for export on customs area of the Eurasian Economic Union;

the customs value of identical or homogeneous goods determined according to article 70 of this Code;

the customs value of identical or homogeneous goods determined according to Article of 71 of this Code.

6. If the customs authority has sufficient information that one of the checking sizes specified in the subitem 2) of Item 5 of this Article is close to the cost of the transaction with imported goods, he shall not request from the customs applicant in addition information proving that the cost of the transaction with imported goods is close to this checking size.

7. When carrying out by customs authority comparison of the checking sizes specified in the subitem 2) of Item 5 of this Article with the cost of the transaction with imported goods the data on distinctions provided by the customs applicant in commercial levels of sale, in goods quantity, in the additional charges specified in article 67 of this Code and also about distinctions in expenses which are usually incurred by the seller in case of sales when the seller and the buyer are not the interconnected persons, in comparison with expenses which are incurred by the seller in case of sales when the seller and the buyer are the interconnected persons are considered.

8. The checking sizes specified in the subitem 2) of Item 5 of this Article are used at the initiative of the customs applicant and is exclusive for the purpose of comparison according to Item 7 of this Article and cannot be used as basis for determination of customs value of imported goods.

9. The price which is actually paid or subject to payment for imported goods belongs to the goods moved through customs border of the Eurasian Economic Union in this connection the dividends and other payments listed by the buyer to the seller if they are not connected with imported goods, do not join in customs value of imported goods.

10. When importing to customs area of the Eurasian Economic Union of data carriers (paper, electronic or another) with information containing on them customs value joins only the cost of the carrier of this information, except as specified, when subject of the transaction is information containing on the specified carriers.

Article 67. Additional charges to the price which is actually paid or subject to payment for imported goods

1. In case of determination of customs value of imported goods at the cost of the transaction with them the following additional charges are added to the price which is actually paid or subject to payment for these goods:

1) expenses in the amount of in which they are performed or are subject to implementation by the buyer, but are not included in the price which is actually paid or subject to payment for imported goods which treat:

remuneration to intermediaries (agents) and remuneration to brokers, except for the remuneration for purchase paid by the buyer to the agent (intermediary) for rendering in its representation outside customs area of the Eurasian Economic Union of the services connected with purchase of imported goods;

expenses on container if for the customs purposes it is considered as a unit with imported goods;

expenses on packaging of imported goods, including cost of packaging materials and packing works;

2) appropriately distributed cost of the following goods and services directly or indirectly provided by the buyer free of charge or at reduced price for use in connection with production and sale of imported goods for export on customs area of the Eurasian Economic Union, in the amount of, not included in the price which is actually paid or subject to payment for imported goods:

raw materials, materials, details, semifinished products and other goods from which are made (consist) imported goods;

tools, stamps, forms and other similar goods used in case of production of imported goods;

the materials spent in case of production of imported goods;

the designing, development, engineering, design work, decorating, design, sketches and drawings executed out of customs area of the Eurasian Economic Union and necessary for production of imported goods;

3) part of income (revenue) gained as a result of the subsequent sale, the order otherwise or uses of imported goods which directly or indirectly is due to the seller;

4) freight charges (transportation) of imported goods to the place of arrival of such goods on customs area of the Eurasian Economic Union and if the Commission depending on mode of transport by which it is transported (transportation) of goods and features of such transportation (transportation) determines other places, - to the place determined by the Commission;

5) loading expenses, unloading or overload of imported goods and carrying out other transactions connected with their transportation (transportation) to the place of arrival of such goods on customs area of the Eurasian Economic Union and if the Commission depending on mode of transport by which it is transported (transportation) of imported goods and features of their transportation (transportation) determines other places, - to the place determined by the Commission;

6) expenses on insurance in connection with the transactions specified in subitems 4) and 5) of this Item;

7) licensed and other similar payments for use of intellectual property items, including royalty, payments for patents, trademarks, copyright which belong to imported goods and which the buyer as sales term of imported goods directly or indirectly made or shall make for export on customs area of the Eurasian Economic Union, in the amount of, not included in the price which is actually paid or subject to payment for these goods.

In case of determination of customs value of imported goods shall not be added to the price which is actually paid or subject to payment:

payments for the right to reproduction (replication) of imported goods on customs area of the Eurasian Economic Union;

payments for the right of distribution or resale of imported goods if such payments are not sales term of imported goods for export on customs area of the Eurasian Economic Union.

2. Customs value of imported goods shall not include the following expenses provided that they are allocated from the price which is actually paid or subject to payment are declared by the customs applicant and documented by him:

1) expenses on the construction made after commodity importation on customs area of the Eurasian Economic Union, construction, assembly, installation, servicing or rendering technical assistance in the relation of such goods as industrial plants, machines or the equipment;

2) freight charges (transportation) of imported goods on customs area of the Eurasian Economic Union from the place of arrival of such goods on customs area of the Eurasian Economic Union and if the Commission depending on mode of transport by which it is transported (transportation) of goods and features of such transportation (transportation) determines other places, - to the place determined by the Commission;

3) the duties, taxes and fees paid in connection with commodity importation on customs area of the Eurasian Economic Union or sale of imported goods on customs area of the Eurasian Economic Union.

3. The additional charges specified in Item 1 of this Article to the price which is actually paid or subject to payment for imported goods are made based on the authentic, quantitatively determined and documentary confirmed information. In the absence of such information method at the cost of the transaction with imported goods (the method 1) is not applied.

4. In case of determination of customs value of imported goods additional charges to the price which is actually paid or subject to payment for such goods except specified in Item 1 of this Article, are not made.

5. When implementing additional charges to the price which is actually paid or subject to payment for imported goods:

1) distribution of cost of the goods specified subitem in paragraph three 2) to part one of Item 1 of this Article can be performed by reference of all this cost to customs value of the first batch or to customs value of other goods quantity determined by the customs applicant which cannot be less quantity of the declared goods. Such distribution shall be made by the reasonable method applicable to specific circumstances, depending on the documents which are available for the customs applicant and according to generally accepted accounting principles. At the same time the cost of the specified goods expenses on their acquisition are recognized if the buyer acquired goods at the seller who is not person interconnected with the buyer or expenses on their production if goods are made by the buyer. If the specified goods were used earlier by the buyer irrespective of whether they were acquired or made by this buyer, the initial price of acquisition or production is subject to reduction for the purpose of receipt (determination) of cost of these goods taking into account their use;

2) concerning the goods provided by the buyer and specified subitem in paragraph five 2) to part one of Item 1 of this Article which were acquired or leased of services which were acquired by the buyer additional charges are performed regarding expenses on acquisition or lease of such goods, acquisition of services. If the buyer provides the goods which are in state-owned property, additional charges are performed regarding the cost (costs) of receipt of copies of such goods.

6. When implementing the additional charges specified in the subitem 2) to part one of Item 1 of this Article in addition to cost directly of goods, all expenses connected with provision (delivery) to their seller including their return are considered if that is provided.

Article 68. Method at the cost of the transaction with identical goods (method 2)

1. If customs value of imported goods cannot be determined according to article 66 of this Code, customs value of such goods is the cost of the transaction with the identical goods sold for export on customs area of the Eurasian Economic Union and imported on customs area of the Eurasian Economic Union into the same or during the period of time corresponding to it, as the estimated goods, but not earlier than before ninety calendar days before import to customs area of the Eurasian Economic Union of the estimated goods.

The cost of the transaction with identical goods is the customs value of these goods determined according to article 66 of this Code and accepted by customs authority.

In case of determination of customs value of imported goods according to this Article the cost of the transaction with the identical goods sold at the same commercial level and in essence in the same quantity as the estimated goods is used.

If such sales are not revealed, the cost of the transaction with the identical goods sold at other commercial level and (or) in other quantities with the relevant amendment considering distinctions in the commercial level of sale and (or) in goods quantity is used.

The specified amendment is performed on the basis of the data documenting justification and accuracy of adjustment irrespective of, it leads to increase or reduction of cost of the transaction with identical goods.

In the absence of such data method at the cost of the transaction with identical goods (the method 2) for determination of customs value of the estimated goods is not used.

2. In case of determination of customs value of imported goods according to this Article if necessary the amendment to the cost of the transaction with identical goods for accounting of considerable difference in specified in subitems 4) is made, 5) and 6) parts one of Item 1 of article 67 of this Code expenses concerning the estimated and identical goods caused by distinctions in distances on which they are transported (are transported), and in modes of transport to which it is transported (transportation) of goods.

3. If more than one cost of the transaction with identical goods taking into account amendments according to Items 1 and 2 of this Article are revealed, the lowest of them is applied to determination of customs value of imported goods.

Article 69. Method at the cost of the transaction with homogeneous goods (method 3)

1. If customs value of imported goods cannot be determined according to Articles 66 and 68 of this Code, customs value of such goods is the cost of the transaction with the homogeneous goods sold for export on customs area of the Eurasian Economic Union and imported on customs area of the Eurasian Economic Union into the same or during the period of time corresponding to it, as the estimated goods, but not earlier than before ninety calendar days before import to customs area of the Eurasian Economic Union of the estimated goods.

The cost of the transaction with homogeneous goods is the customs value of these goods determined according to article 66 of this Code and accepted by customs authority.

In case of determination of customs value of imported goods according to this Article the cost of the transaction with the homogeneous goods sold at the same commercial level and in essence in the same quantity as the estimated goods is used.

If such sales are not revealed, the cost of the transaction with the homogeneous goods sold at other commercial level and (or) in other quantities with the relevant amendment considering distinctions in the commercial level of sale and (or) in goods quantity is used.

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