ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 14, 2018 No. 179

About approval of Rules of submission of documents for release from taxation by customs fees

According to Item 3 of Article 80 and the subitem 4) of Item 1 of article 79 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 Rules of submission of documents for release from taxation by customs fees.

2. 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.

3. 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 14, 2018 No. 179

Rules of submission of documents for release from taxation by customs fees

Chapter 1. General provisions

1. These rules of submission of documents customs fees (further - Rules) are developed for release from taxation according to Item 3 of Article 80, the subitem 4) of Item 1 of article 79 of the Code of the Republic of Kazakhstan of December 26, 2017 "About customs regulation in the Republic of Kazakhstan" (further - the Code) and determine procedure for submission of documents for release from taxation by customs duties for customs declaration of goods.

Chapter 2. Procedure for submission of documents for release from taxation by customs duties for customs declaration of goods

2. Submission of the declaration on goods is not followed by representation to body of state revenues of the documents confirming observance of the purposes and conditions of provision of privileges on payment of customs duties for customs declaration of goods, except as specified, when the specified documents are requested by risk management system.

3. When importing to customs area of the Eurasian Economic Union of goods as the humanitarian assistance, except for excisable, the documents confirming observance of the purposes and conditions of provision of privileges on payment of customs duties for customs declaration of goods are:

the document of the sender of goods confirming the direction of goods as the humanitarian assistance (including constituted in foreign language) or confirmation of the diplomatic or equated to them representations or consular establishments about commodity importation with indication of the commodity importation purpose on a grant basis - as the humanitarian assistance;

the copy of the international treaty of the Republic of Kazakhstan (in the presence) within which commodity importation as the humanitarian assistance is performed.

4. When importing to customs area of the Eurasian Economic Union of goods, except for excisable (except the cars which are specially intended for the medical purposes) for the purpose of the charitable help with the line of the states, governments of the states, international organizations, including rendering technical assistance, the documents confirming observance of the purposes and conditions of provision of privileges on payment of customs duties for customs declaration of goods are:

the document of the sender of goods confirming the fact of their voluntary conveyance or confirmation of the diplomatic or equated to them representations or consular establishments about commodity importation with indication of the commodity importation purpose on a grant basis - the charitable help or rendering technical assistance;

the copy of the international treaty of the Republic of Kazakhstan within which commodity importation on a grant basis is performed.

5. When moving through customs border of the Eurasian Economic Union of goods for official use by the foreign diplomatic and equated to them representations, consular establishments, and also for private use by persons belonging to diplomatic and to administrative technicians of these representations, including members of their families living together with them, not being citizens of the Republic of Kazakhstan and exempted according to international treaties of the Republic of Kazakhstan, the shipping documents containing information on the purpose of import/export of these goods and their receiver or confirmation of the diplomatic or equated to them representations or consular establishments on import/commodity exportation with indication of the purpose of import/commodity exportation are confirming observance of the purposes and conditions of provision of privileges on payment of customs duties for customs declaration of goods.

6. When importing to customs area of the Eurasian Economic Union of the goods acquired at the expense of means of the grants provided through the states, the governments of the states, and also the international organizations determined according to the tax legislation of the Republic of Kazakhstan, documents confirming observance of the purposes and conditions of provision of privileges on payment of customs duties for customs declaration of goods are:

the document of the sender of goods confirming the direction of goods at the expense of means of the grants provided through the states, the governments of the states, the international organizations or confirmation diplomatic or representations equated to them or consular establishments about commodity importation with indication of the commodity importation purpose on a grant basis - import at the expense of means of grants;

the copy of the international treaty of the Republic of Kazakhstan within which commodity importation on a grant basis is performed.

7. Confirmation of observance of the purposes and conditions of provision of privileges on payment of customs duties for customs declaration of goods when moving through customs border of the Eurasian Economic Union of the goods listed in subitems 1), 2), 3), 6) of Item 1 of article 80 of the Code is not required.

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