ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of May 20, 2021 No. 471

About approval of the Technique of forming of cost indicators of the risks used in case of control of customs value of goods

According to the subitem 3) of Item 5 of article 452 of the Code of the Republic of Kazakhstan "About customs regulation in the Republic of Kazakhstan" I ORDER:

1. Approve the Technique of forming of cost indicators of the risks used in case of control of customs value of goods according to appendix to this order.

2. To provide to committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan;

3) 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) and 2) of this Item.

3. To impose control of execution of this order on the supervising vice-Minister of Finance of the Republic of Kazakhstan.

4. This order becomes effective after ten calendar days after day of its first official publication.

Appendix

to the Order of the Minister of Finance of the Republic of Kazakhstan of May 20, 2021 No. 471

Technique of forming of cost indicators of the risks used in case of control of customs value of goods

Chapter 1. General provisions

1. This Technique of forming of cost indicators of the risks used in case of control of customs value of goods (further – the Technique), is developed for the purpose of forming of cost indicators of risk and its application of state revenues by territorial authorities in case of control of customs value of goods.

2. For approval of values of cost indicators of risk in Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (further – Committee) the Working group which considers projects of risk profiles according to the order of the Minister of Finance of the Republic of Kazakhstan of February 13, 2018 No. 170 "About Approval of Rules of Realization by Bodies of State Revenues of Risk Management Process" chipboard is created (it is registered in the Register of state registration of regulatory legal acts at No. 16449).

The approved values of cost indicators of risk are confidential information.

Chapter 2. Algorithm of forming of the cost indicators of risk used in case of control of customs value of goods

3. Cost indicators of risk the containing certain criteria with in advance set parameters from which variation or compliance to which allows to perform the choice of object of control (further – cost indicators of risk) are created with use of analysis results of the sources of information specified in item 4 of this Technique.

4. Treat sources of information:

1) the database of electronic copies of declarations on goods (further – DT) Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (further – Committee);

2) the database of electronic copies of DT directed within information exchange between state members of the Eurasian Economic Union (further – EEU);

3) the database of information exchange with customs authorities of other states which are not members of EEU with whom there are corresponding international agreements in the field of customs cooperation;

4) database of foreign trade of the European Union;

5) database of foreign trade of member countries of the Commonwealth of Independent States;

6) database of foreign trade of the United Nations;

7) the price information provided to bodies of state revenues by producers of goods, subjects of foreign economic activity, carriers and other organizations which activities are connected with professional associations (associations);

8) price researches;

9) data of stock exchange quotations;

10) price lists of producers of goods;

11) official websites of producers of goods;

12) information of mass media, this Internet.

5. When forming offers on cost indicators of risk the following data from the database of electronic copies of DT are used:

1) data on customs procedure – release for internal consumption without prior customs procedure (IT 4000) goods concerning which customs control of customs value is complete and makes the decision on release of goods (data from column 37 DT);

2) ten-digit commodity code according to the commodity nomenclature of foreign economic activity of the Eurasian Economic Union (further – the CN FEA EEU) (data from column 33 DT);

3) country of source (data from column 34 DT);

4) the description of goods (the data from column 31 DT);

5) net weight (data from column 38 DT);

6) quantity in additional units of measure (data from column 41 DT, the right subsection);

7) the definitions of customs value given about method – method at the cost of the transaction with imported goods (data from column 43 DT, the first subsection).

6. When forming cost indicators of risk concerning seasonal goods information from the database of electronic copies of DT for the same period of last year is used.

7. When forming cost indicators of risk for the purpose of right choice of object of customs control in case of control of customs value are considered:

1) model, brand (in the presence);

2) trademark (in the presence);

3) mode of transport on border.

8. Cost indicators of risk are not created on unique – unique, exclusive goods.

9. The list of codes of the CN FEA EEU on which cost indicators of risk are not created according to Item 8 of this Technique, are determined by the Working group of Committee on consideration of projects of risk profiles and affirm the order of the Chairman of Committee. This list is confidential information.

10. In case of development of the cost indicator of risk the ten-digit commodity code according to the CN FEA EEU, the description of goods, the country origin/group of countries of source, net weight, value of the cost indicator of risk depending on the main or additional unit of measure, information source is specified.

11. In the presence of several sources of information first of all information from the database of electronic copies of DT is considered.

When forming the cost indicator of risk on the basis of the database of electronic copies of DT on code of the CN FEA EEU and country of source from general data array of customs values for 1 (one) unit of measure (kilogram of net weight) or for 1 (one) additional unit of measure, the most often repeating value of customs value transferred to US dollars is accepted.

Calculations are carried out for each of codes by groups of countries of source for prior 12 (twelve) calendar months.

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