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ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of March 16, 2018 No. 382

About some questions of customs procedure of free warehouse

(as amended on 25-09-2019)

According to Items 3 and 12 of Article 292, Item 5 of Article 293, Items 3 and 6 of Article 294, Item 2 of Article 295, Items 7, of the 8 and 10 Article 296 and Item 5 of article 516 of the Code of the Republic of Kazakhstan of December 26, 2017 "About customs regulation in the Republic of Kazakhstan" I ORDER:

1. Approve enclosed:

1) the List of the separate types of goods of the Eurasian Economic Union which are subject to the obligatory room under customs procedure of free warehouse for placement in the free warehouse founded in the territory of the Republic of Kazakhstan according to appendix 1 to this order;

2) the List of foreign goods and (or) categories of foreign goods to which in the territory of the Republic of Kazakhstan customs procedure of free warehouse according to appendix 2 to this order is not applied;

3) Features of making of customs transactions in cases when the goods placed under customs procedure of free warehouse can take place and be in the territories of several free warehouses which owner is the legal entity who is the customs applicant of the goods placed under customs procedure of free warehouse, movement of such goods and goods made (received) of the goods placed under customs procedure of free warehouse between such warehouses and also features of making of customs transactions in these cases and feature of carrying out customs control concerning such goods according to appendix 3 to this order;

4) Rules and conditions of making of transactions on storage, transaction on loading (unloading) of goods and other cargo operations connected with storage, the transactions necessary for ensuring safety of goods, and also regular transactions on preparation of goods for transportation (transportation) and sale including crushing of batch, forming of sendings, sorting, packaging, repacking, marking, transactions on improvement of commodity qualities, use (operation) of the equipment, machines and aggregates, spare parts to them for the purpose of making of transactions on conversion of the goods placed under customs procedure of free warehouse, and also other transactions connected with operation and functioning of free warehouse, other persons than the owner of free warehouse according to appendix 4 to this order;

5) Rules of issue by bodies of state revenues of the export permit of the goods placed under customs procedure of free warehouse, and (or) the goods made (received) of the goods placed under customs procedure of free warehouse from the territory of free warehouse without completion of action of customs procedure of free warehouse according to appendix 5 to this order;

6) Rules of implementation of identification of the foreign goods placed under customs procedure of free warehouse in the goods made (received) of the foreign goods placed under customs procedure of free warehouse according to appendix 6 to this order;

7) form of the act of burial, neutralization, utilization or destruction by different way of goods according to appendix 7 to this order;

8) Rules of recognition by bodies of state revenues of the fact of destruction and (or) irretrievable loss of the goods placed under customs procedure of free warehouse owing to accident or force majeure or irretrievable loss as a result of natural wastage under normal conditions transportations (transportation) and (or) storage, and also completion of action of customs procedure of free warehouse in that case according to appendix 8 to this order;

9) Rules of completion of action of customs procedure of free warehouse in case of complete or partial expenditure (consumption) of the goods (losses of production) placed under customs procedure of free warehouse, participating or promoting production (obtaining) of the goods which are irretrievable lost in the course of production (obtaining) of goods, ensuring the production processes, content and operation of the equipment, machines and aggregates used in the territory of free warehouse and also for the purpose of construction of facilities of the real estate according to appendix 9 to this order;

10) Rules of completion of action of customs procedure of free warehouse concerning the goods placed under customs procedure of free warehouse and which are the equipment put into operation and used by the owner of free warehouse or the goods used by the owner of free warehouse for creation of real estate objects in the territory of free warehouse and which are component of such real estate objects without room of the specified goods under customs procedures, in case of the termination of functioning of free warehouse according to appendix 10 to this order;

11) Rules of completion of action of customs procedure of free warehouse in case of liquidation of the owner of free warehouse according to appendix 11 to this order;

12) Rules of providing the check mode in the territory of free warehouse, including determination of procedure for access for persons to such territory according to appendix 12 to this order.

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:

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