ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 1, 2018 No. 100

About approval of strategy and tactics of application by bodies of state revenues of risk management system, and also Rules of its functioning

According to item 4 of article 451 of the Code of the Republic of Kazakhstan of December 26, 2017 "About customs regulation in the Republic of Kazakhstan" I ORDER:

1. Approve the enclosed strategy and tactics of application by bodies of state revenues of risk management system, and also the Rule of its functioning.

2. Declare invalid the order of the Minister of Finance of the Republic of Kazakhstan of March 31, 2015 No. 244 "About approval of Rules of application of risk management system in bodies of state revenues of the Republic of Kazakhstan" (No. registered in the Register of state registration of regulatory legal acts 10945, published on May 19, 2015 in information system of law of Ad_let).

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

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

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

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

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

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

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of February 1, 2018 No. 100

Strategy and tactics of application by bodies of state revenues of risk management system, and also Rule of its functioning

Chapter 1. General provisions

1. Strategy and tactics of application by bodies of state revenues of risk management system, and also the Rule of its functioning (further - Strategy) are developed according to item 4 of article 451 of the Code of the Republic of Kazakhstan of December 26, 2017 "About customs regulation in the Republic of Kazakhstan" (further - the Code).

2. The purpose of Strategy is establishment of single approaches to management, realization and further enhancement of risk management system in bodies of state revenues of the Republic of Kazakhstan.

3. Strategy determines procedure for functioning of risk management system (further - the RMS), is except for risky in the field of sanitary and epidemiologic, veterinary, quarantine, phytosanitary, radiation control (supervision).

4. For the purposes of this Strategy the following concept is used:

1) updating of profile of risk - modification of the data containing in risk profile or cancellation of profile of risk.

Chapter 2. Strategy of application of risk management system

5. The strategy of use of the RMS in bodies of state revenues is directed to achievement of main objectives:

1) ensuring efficiency of customs control;

2) focusing on areas of risk with high level and ensuring effective use of resources of bodies of state revenues;

3) creation of conditions for acceleration and simplification of movement through customs border of the Eurasian Economic Union of goods on which need of application of measures for risk minimization is not revealed.

6. The strategy of use of the RMS is performed taking into account the following basic principles:

1) ensuring compliance with the customs legislation;

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) observance of single use of the RMS at all stages of customs control;

4) providing the RMS direction on prevention of offenses and (or) the choice of objects of customs control for the purpose of identification of offenses and risk minimization;

5) forming of the RMS on the basis of the available information;

6) ensuring transparency and openness of information of not being confidential;

7) ensuring systematicity, structuredness of the RMS and carrying out timely updating of risk profiles;

8) the differentiated application of measures for risk minimization according to Item 2 of article 452 of the Code for the purpose of use of the subject oriented approach.

Chapter 3. Tactics of application by bodies of state revenues of risk management system, and also procedure for its functioning

7. Tactics of use of the RMS provides realization of risk management process at all stages of customs control and is based on planning and the organization of activities of bodies of state revenues for risk management taking into account the purposes, stipulated in Item 5 Strategy, and also optimal resource allocation of bodies of state revenues for the organization of impact on risks depending on customs transactions and stages of customs control.

8. Bodies of state revenues use the RMS to determination of the goods, vehicles of international delivery, documents and persons which are subject to customs control and also the measures for risk minimization applied to them and extent of carrying out customs control.

9. Use of the RMS in case of customs control is performed in two directions: before release of goods and after release of goods.

10. The procedure for functioning of the RMS when carrying out customs control is based on risk management process, stipulated in Item 1 article 452 of the Code.

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