ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 23, 2018 No. 264

About approval of Rules and terms of carrying out consultations

According to Item 15 of article 65 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 and terms of carrying out consultations.

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 23, 2018 No. 264

Rules and terms of carrying out consultations

Chapter 1. General provisions

1. These rules and terms of carrying out consultations (further - Rules) are developed according to Item 15 of article 65 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 and terms of carrying out consultations between body of state revenues 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 the Code.

2. When carrying out consultations body of state revenues and the customs applicant communicate the Republic of Kazakhstan which is available for them on condition of compliance with law about trade secret.

3. Bodies of state revenues bear the responsibility for illegal distribution and (or) use of information which is trade secret established by the laws of the Republic of Kazakhstan, and the damage caused to the customs applicant as a result of such distribution and (or) use is subject to compensation according to the civil legislation of the Republic of Kazakhstan.

Chapter 2. Procedure and terms of carrying out consultations

4. Consultations between body of state revenues and the customs applicant are carried out in case of customs declaration of goods both to, and after their release if customs value of goods is determined by body of state revenues according to articles 68 and 69 of the Code.

5. The official of body of state revenues informs the customs applicant by means of information system or in writing on possibility of carrying out consultations at stage of customs clearance of goods or during conducting customs inspection and representation within such consultations of documentary confirmed data on the cost of transactions which are available for the customs applicant with identical estimated or homogeneous with the estimated goods, including written explanations. At the same time the official of body of state revenues in the presence of information on the cost of transactions with identical estimated or homogeneous with the estimated goods sends such information to the customs applicant.

6. The customs applicant, in the presence of the data allowing to determine customs value of goods according to articles 68 and 69 of the Code provides in electronic or written form this information in body of state revenues one set (at the same time) in time no later than the term of release of goods according to article 193 of the Code or no later than the term of conducting customs inspection according to articles 417 and 418 of the Code.

If such data cannot be provided and (or) are absent, the customs applicant informs body of state revenues on lack of such data no later than the term of release of goods according to article 193 of the Code or in terms of conducting customs inspection according to articles 417 and 418 of the Code in time.

7. In case of possibility of application of the data received from the customs applicant about the cost of transactions with identical estimated or homogeneous with the estimated goods, including written explanations, the official of body of state revenues takes them into account and considers in case of determination of customs value of goods according to articles 68 and 69 of the Code.

8. If the data received from the customs applicant about the cost of transactions with identical estimated or homogeneous with the estimated goods, including written explanations, cannot be applied by the official of body of state revenues in case of determination of customs value of goods according to articles 68 and 69 of the Code, the official of body of state revenues makes the decision on customs value of goods on the basis of the data which are available at its order and informs on it the customs applicant by means of information system or in writing. At the same time consultation is considered complete.

9. In case of not representation by the customs applicant of the requested data in time, specified in Item 6 of these rules, the official of body of state revenues makes the decision on customs value of goods on the basis of the data which are available at its order. At the same time consultation is considered complete.

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