of November 29, 2019 No. 7
About some questions of application by courts of the customs legislation
ANNOUNCEMENT
For the purpose of forming of uniform practice of application by courts of the customs legislation the plenary session of the Supreme Court of the Republic of Kazakhstan decides to make the following explanations:
1. Customs regulation in the Republic of Kazakhstan is performed according to the Constitution of the Republic of Kazakhstan (further – the Constitution), the international treaties which are according to Item 1 of article 4 of the Constitution part of its law in force and the legislation of the Republic of Kazakhstan in the field of customs affairs.
Owing to Item 3 of article 4 of the Constitution the international agreements ratified by the Republic have priority before its laws.
Treat the international treaties regulating customs legal relationship:
The agreement on the Eurasian Economic Union (further – EEU) of May 29, 2014 (No. 240-V is ratified by the Law of the Republic of Kazakhstan of October 14, 2014, became effective since January 1, 2015);
The customs code of EEU (appendix No. 1 to the Agreement on the Customs code of EEU of April 11, 2017, No. 115-VI is ratified by the Law of the Republic of Kazakhstan of December 13, 2017, it is enacted on January 1, 2018, further – shopping Mall EEU);
The international convention about the Harmonized commodity description and coding system of June 14, 1983 (further – the International convention) and the Protocol on introduction of the amendment to the International convention of June 24, 1986 which the Republic of Kazakhstan joined the Law of the Republic of Kazakhstan of February 3, 2004 No. 525;
The agreement on functioning of the Customs union within multilateral trade system of May 19, 2011 (No. 494-IV is ratified by the Law of the Republic of Kazakhstan of November 21, 2011, became effective on August 22, 2012);
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