ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 26, 2018 No. 294

About some questions of ensuring discharge of duty on payment of customs duties, taxes, the special, anti-dumping, compensatory duties, and also ensuring fulfillment of duties of the legal entity performing activities in the field of customs affairs, and (or) Authorized Economic Operator

According to Articles 103, of 105, 486 and 535 Codes of the Republic of Kazakhstan "About customs regulation in the Republic of Kazakhstan" and the subitem 1) of article 10 of the Law of the Republic of Kazakhstan "About the state services" ORDER:

1. Approve:

1) Rules of application of general ensuring discharge of duty on payment of customs duties, taxes according to appendix 1 to this order;

2) Rules of accounting in bodies of state revenues of ensuring discharge of duty on payment of customs duties, taxes according to appendix 2 to this order;

3) Rules of application of methods of ensuring fulfillment of duties of the legal entity performing activities in the field of customs affairs, replacement of one method of providing with another according to appendix 3 to this order;

4) Rules of application of methods of ensuring fulfillment of duties of Authorized Economic Operator, replacement of one method of providing with another, decrease in the amount of providing according to appendix 4 to this order;

5) Rules of rendering the state service "Registration of Discharge of Duty on Payment of Customs Duties, Taxes, the Special, Anti-dumping, Compensatory Duties, and also Ensuring Fulfillment of Duties of the Legal Entity Performing Activities in the field of Customs Affairs, and (or) Authorized Economic Operator" according to appendix 5 to this order.

2. Recognize to invalid:

1) the order of the Minister of Finance of the Republic of Kazakhstan of April 20, 2015 No. 274 "About approval of Rules of accounting in bodies of state revenues of ensuring payment of customs duties, taxes, determinations of the amount of ensuring payment of customs duties, taxes, and also applications of general ensuring payment of customs duties, taxes" (it is registered in the Register of state registration of regulatory legal acts for No. 11172, it is published on June 22, 2015 in information system of law of Ad_let);

2) the order of the Minister of Finance of the Republic of Kazakhstan of September 15, 2016 No. 493 "About introduction of amendments to the order of the Minister of Finance of the Republic of Kazakhstan of April 20, 2015 No. 274 "About approval of Rules of accounting in bodies of state revenues of ensuring payment of customs duties, taxes, determinations of the amount of ensuring payment of customs duties, taxes, and also applications of general ensuring payment of customs duties, taxes" (it is registered in the Register of state registration of regulatory legal acts for No. 14323, it is published on October 24, 2016 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.

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of February 26, 2018 No. 294

Rules of application of general ensuring discharge of duty on payment of customs duties, taxes

Chapter 1. General provisions

1. These rules of application of general ensuring discharge of duty on payment of customs duties, taxes are developed according to Item 6 of article 103 of the Code of the Republic of Kazakhstan "About customs regulation in the Republic of Kazakhstan" (further – the Code) and determine procedure for application of general ensuring discharge of duty by payment of customs duties, taxes (further – general providing).

2. The concepts used in these rules are applied in the values established by the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan.

In these rules:

the official performing check of observance of the customs legislation is understood as the official of body of state revenues making the customs transaction which is subject to ensuring discharge of duty on payment of customs duties, taxes (further - obligation).

At the same time ensuring discharge of duty taking into account regulation of part two of Item 1 of article 139 of the Code includes ensuring discharge of duty on payment of the special, anti-dumping, compensatory duties;

the body of state revenues is understood as body of state revenues in which ensuring discharge of duty according to article 105 of the Code is subject to registration;

are understood as payers:

persons who had obligation;

persons specified in Item 3 of article 96 of the Code;

the authorized officer is understood as the official of body of state revenues performing registration of general providing, and also performing accounting of the amounts of general providing;

technical capability is understood as possibility of the direction and receipt of data by means of the automated system of bodies of state revenues.

Chapter 2. Procedure for application of general providing

3. Registration of general providing is made based on the statement of the payer.

4. General providing is accepted by body of state revenues for the term determined in the statement of the payer who shall not exceed effective period of the bank guarantee and (or) insurance contracts, and (or) the guarantee, and (or) pledge of property, and (or) the terms of limitation period established by articles 89 and 143 of the Code.

5. The data specified in the statement are transferred and (or) automatically transformed to form of accounting of general providing (further - the Form), in form, according to appendix to these rules.

6. Registration number of general providing is assigned according to Item 7 of Rules of accounting in bodies of state revenues of ensuring discharge of duty on payment of customs duties, the taxes approved by this order.

7. If general providing is provided by money, in case of compliance of the declared data and the submitted documents to the requirements established by the Code and these rules, the authorized officer performs verification of presence of the money confirmed by the payment document, with the subsequent putting down in the form of mark about compliance of the declared data and the submitted documents, and in case of observance of all requirements general providing is registered.

8. If general providing is provided by the methods listed in subitems 2), 3), 4) of 5) of Item 1 of article 97 of the Code in case of compliance of the declared data and the submitted documents to the requirements established by the Code and these rules, the authorized officer in shape puts down mark about compliance of the declared data and the submitted documents, and in case of observance of all requirements general providing is registered.

9. In case of discrepancy of the data specified in the statement and (or) the submitted documents to the requirements established by the Code and these rules, the authorized officer in shape puts down mark about discrepancy of the declared data and (or) the submitted documents, in registration general providing refuses.

10. The notice of registration or about refusal in registration of general providing with indication of the reasons of such refusal goes to the payer to the terms established by the Code for the notification on refusal in registration of ensuring discharge of duty in written or electronic form.

11. The notice of registration of general providing shall contain registration number of general providing.

12. In case of the appeal of the payer to body of state revenues for making of customs transaction according to the customs legislation on which ensuring discharge of duty, the official performing check of observance of the customs legislation no later than one worker from the date of such address is required:

sends inquiry to the authorized officer for possibility of ensuring discharge of duty by customs transaction due to general providing, including with indication of data on type and term of customs transaction, or

if technically possible if effective period of the bank guarantee and (or) agreements of pledge of property, and (or) the guarantee, and (or) insurance, and also the amount of ensuring discharge of duty correspond to the conditions established by the Agreement and (or) international treaties of the Republic of Kazakhstan, and (or) the Code, the official performing check of observance of the customs legislation in shape makes mark about temporary blocking of such ensuring discharge of duty before the termination of such obligation on customs transaction on which ensuring discharge of duty is provided.

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