of February 19, 2018 No. 228
About approval of Rules of conducting customs examination by authorized customs authority and forms of the decision of body of state revenues of purpose of customs examination
According to Item 2 of Article 45, Item 1 of Article 46, Item 6 of Article 466 and Items 2, 3 articles 468 of the Code of the Republic of Kazakhstan "About customs regulation in the Republic of Kazakhstan" ORDER:
1) Rules of conducting customs examination by authorized customs authority according to appendix 1 to this order;
2) form of the decision of body of state revenues of purpose of customs examination according to appendix 2 to this order.
1) the order of the Minister of Finance of the Republic of Kazakhstan of August 3, 2010 No. 392 "About approval of forms of the conclusion of the customs expert (expert) and the decision of body of state revenues on purpose of customs examination" (it is registered in the Register of state registration of regulatory legal acts at No. 6387, it is published on September 4, 2010 in the Kazakhstanskaya Pravda newspaper No. 233 (26294));
2) Item 2 of the List of orders of the Ministry of Finance of the Republic of Kazakhstan to which changes are made the Minister of Finance of the Republic of Kazakhstan approved by the order of March 18, 2016 No. 139 "About introduction of amendments to some orders of the Ministry of Finance of the Republic of Kazakhstan" (it is registered in the Register of state registration of regulatory legal acts at No. 13622, it is published on June 7, 2016 in Reference control bank of regulatory legal acts of the Republic of Kazakhstan).
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" for officially publication and inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;
3) placement of its copy on Internet resource of the Ministry of Finance of the Republic of Kazakhstan.
Minister of Finance of the Republic of Kazakhstan
to the Order of the Minister of Finance of the Republic of Kazakhstan of February 19, 2018 No. 228
1. These rules of conducting customs examination by authorized customs authority (further - Rules) are determined by procedure for conducting customs examination by authorized customs authority.
2. The customs expertizes which are carried out by authorized customs authority by the types are subdivided according to Item 5 of Article 466, of article 470 of the Code of the Republic of Kazakhstan "About customs regulation in the Republic of Kazakhstan" (further - the Code).
3. Customs examination is appointed in case of adoption of the provisional solution about classification of goods (further - PKR) and when implementing customs control.
4. In case of acceptance of PKR the official of body of state revenues within three working days from the date of receipt of request about acceptance of PKR, appoints customs examination decision path about purpose of customs examination (further – the Decision). The documents provided in appendix to the decision of the Joint board of Customs Services of state members of the Customs union of December 7, 2012 No. 6/14 "The list of the documents directed to examination of goods by the official of customs authority" are attached to the Decision (further – the List of documents).
In case of acceptance of PKR and implementation of customs control of goods and vehicles customs examination is appointed if for explanation of the questions arising when making of state revenues of customs transactions by bodies and (or) carrying out customs control special and (or) scientific knowledge are required.
5. When conducting customs examination the official of body of state revenues who appointed customs examination sends within three working days to the head of authorized customs authority in written and (or) electronic type the decision and materials according to the List of documents, and also tests and (or) the samples of goods necessary for conducting customs examination.
6. The decision, documents, materials and objects of research attached to them are accepted by authorized customs authority in day of receipt. Objects of customs examination are tests and (or) samples of goods, container, packaging of goods, customs, transport (transportation), business and other documents, and also means of identification of such goods and documents.
7. The objects of customs examination attached to the Decision are accepted in the packed and sealed type if in the Decision it is not specified lack of packaging. Packaging shall bear explanatory texts, including the information about person who was carrying out packaging, its signature and date. It is necessary to exclude possibility of access to content without packaging damage.
8. Opening of packaging of the arrived objects is performed only by the customs expert (expert) to whom conducting customs examination is entrusted.
9. In the presence on the objects directed to customs examination, damages, spoil or the partial loss made on delivery (transportation), researches and (or) testing on them are not carried out. At the same time the facts of damages, spoil or partial loss are fixed by authorized customs authority in the form of photo and video filming.
10. The production organization of customs examinations is assigned to the head of the authorized customs authority or person replacing it.
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