I.O'S ORDER. MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of July 19, 2023 No. 774

About approval of Rules of recognition of the waste formed as a result of destruction of goods, unsuitable for their further commercial use

According to item 4 of article 332 of the Code of the Republic of Kazakhstan "About customs regulation in the Republic of Kazakhstan" I ORDER:

1. Approve the enclosed Rules of recognition of the waste formed as a result of destruction of goods, unsuitable for their further commercial use.

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

Approved by the Order of the acting minister of finance of the Republic of Kazakhstan of July 19, 2023 No. 774

Rules of recognition of the waste formed as a result of destruction of goods, unsuitable for their further commercial use

Chapter 1. General provisions

1. These rules of recognition of the waste formed as a result of destruction of goods, unsuitable for their further commercial use (further - Rules) are developed according to item 4 of article 332 of the Code of the Republic of Kazakhstan "About customs regulation in the Republic of Kazakhstan" (further - the Code) and determine procedure for recognition of the waste formed as a result of destruction of goods, unsuitable for their further commercial use.

2. Within these rules the following reducings are used:

1) the Commission - the commission on questions of recognition of the waste formed as a result of destruction of goods, unsuitable for their further commercial use;

2) body of state revenues - the body of state revenues exercising control of the room of goods under customs procedure of destruction.

Chapter 2. Procedure for recognition of the waste formed as a result of destruction of goods, unsuitable for their further commercial use

3. For the purpose of recognition of the waste formed as a result of destruction of goods, unsuitable for their further commercial use (further - waste) the decision of body of state revenues creates the Commission.

The Commissions are included representatives of body of state revenues, its territorial subdivisions, industry and other state bodies, organizations, and also National chamber of entrepreneurs of the Republic of Kazakhstan of Atameken and their branches.

Commission chairman is the representative of body of state revenues. The secretary is not member of the commission. The number of members of the commission constitutes at least 5 (five) people.

4. The body of state revenues provides the direction to members of the commission of the notice on holding meeting with appendix of materials at least in 3 (three) working days prior to its carrying out in the Kazakh and Russian languages.

5. Members of the commission without fail represent to body of state revenues expert opinions (conclusions) about opportunity and (or) impossibility of further commercial use of waste within 5 (five) working days from date of commission session.

6. The decision of the Commission are accepted by a simple majority vote from total number of the present members of the commission. In case of equality of votes the voice of the chairman is decisive.

The decision of the Commission is made taking into account expert opinions (conclusions), stipulated in Item 6 these rules, and drawn up by the protocol.

7. In the afternoon of recognition of waste for their further use the date specified in the decision of the Commission is recognized unsuitable.

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