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The document ceased to be valid since January 1, 2018 according to article 544 of the Code of the Republic of Kazakhstan of December 26, 2017 No. 123-VI ZRK

CODE OF THE REPUBLIC OF KAZAKHSTAN

of June 30, 2010 No. 296-IV ZRK

About customs affairs in the Republic of Kazakhstan

(as amended on 30-06-2017)

This Code determines legal, economic and organizational basis of customs affairs in the Republic of Kazakhstan and is directed to protection of sovereignty and economic safety of the Republic of Kazakhstan, activation of bonds of the Kazakhstan economy in system of the world economic relations and liberalization of foreign economic activity.

General part

Section 1. Basic provisions

Chapter 1. General provisions

Article 1. Customs affairs (regulation) in the Republic of Kazakhstan

1. Customs affairs (regulation) regulation of the relations on part of customs area of the Customs union (the territory of the Republic of Kazakhstan) on which the Republic of Kazakhstan has the exclusive jurisdiction, the goods connected with movement through customs border of the Customs union, their transportation on single customs area of the Customs union under customs control, temporary storage, customs declaring, release and use according to customs procedures, carrying out customs control, customs payment and taxes, and also the imperious relations between the customs authorities and faces exercising rights of possession, uses and orders by the specified goods is recognized the Republic of Kazakhstan.

2. Customs regulation in the Republic of Kazakhstan is performed according to the customs legislation of the Customs union, and in the part which is not settled by such legislation, the customs legislation of the Republic of Kazakhstan.

3. The sphere of customs affairs is the area of public administration in case of realization of customs affairs.

Article 2. Competence of authorized state bodies

1. Authorized body in the field of customs policy according to the customs legislation of the Customs union and (or) the legislation of the Republic of Kazakhstan:

1) performs development of offers on forming of customs policy in the Republic of Kazakhstan;

Develops 2) and approves the regulatory legal acts provided by this Code within the competence;

3) performs other powers provided by this Code, other laws of the Republic of Kazakhstan, acts of the President of the Republic of Kazakhstan and the Government of the Republic of Kazakhstan.

2. Authorized body in the field of customs affairs according to the customs legislation of the Customs union and (or) the legislation of the Republic of Kazakhstan:

Develops 1) and approves the regulatory legal acts provided by this Code within the competence;

2) performs management of customs authorities;

3) determines powers of the department which is its part;

3-1) develops and approves rules of creation, categorization, classification, and also regulation of polozhennost and standard requirements to arrangement and material equipment of customs, customs posts and check-points in the part which is not settled by the customs legislation of the Customs union;

Develops 4) and creates information systems, communication systems and systems of data transmission, technical means of customs control, and also means of information protection;

5) makes decisions on inclusion in registers on implementation of activities in the field of customs affairs;

6) is performed by customs administration;

7) exercises customs control over movement through customs border of the Customs union of goods and vehicles;

8) provides on permanent basis timely informing participants of the foreign economic and other activity in the field of customs affairs, including about changes and amendments in the customs legislation of the Customs union and (or) the Republic of Kazakhstan;

9) conducts customs statistics;

10) performs other powers provided by this Code, other laws of the Republic of Kazakhstan, acts of the President of the Republic of Kazakhstan and the Government of the Republic of Kazakhstan.

Article 3. Customs legislation of the Republic of Kazakhstan

1. The customs legislation of the Republic of Kazakhstan is based on the Constitution of the Republic of Kazakhstan and consists from:

1) of this Code;

2) regulatory legal acts which acceptance is provided by this Code.

If the international treaty ratified by the Republic of Kazakhstan establishes other rules, than those which contain in this Code then are applied rules of the international treaty.

2. In the field of customs affairs the measures of customs and tariff regulation, prohibitions and restrictions, the customs and tax legislation of the Republic of Kazakhstan operating on the date of registration of the customs declaration or other customs papers are applied if other is not established by this Code.

3. When moving goods through customs border of the Customs union with violation of the requirements established by the customs legislation of the Republic of Kazakhstan the customs and tax legislation of the Republic of Kazakhstan, measure of customs and tariff regulation, the prohibitions and restrictions operating on the date of the actual crossing with goods of customs border of the Customs union are applied if other is not established by this Code.

If day of the actual crossing is not established by goods of customs border of the Customs union, the customs and tax legislation of the Republic of Kazakhstan, measure of customs and tariff regulation, the prohibitions and restrictions operating on the date of identification of violations of the established requirements are applied.

Article 4. The basic concepts used in this Code

1. The basic concepts used in this Code:

1) accident - the incident of technical, technological or other nature, harmful on the effects, which happened to the vehicles and (or) other goods which are under customs control, entailed the quantitative and (or) high-quality changes which are not provided by the customs legislation of the Customs union and (or) the Republic of Kazakhstan which are not caused by deliberate actions of the owner and (or) person in which ownership goods were at the time of such changes, except for natural changes in case of usual conditions of transportation, storage and use (operation), and also circumstances (force majeure), extraordinary and impreventable under these conditions;

2) the customs applicant - person who declares goods or on behalf of which goods are declared;

2-1) The Eurasian economic commission (further - the Commission) - single permanent regulating authority of the Customs union and the Common economic space;

3) goods for private use - the goods intended for the personal, family, house and other not connected with implementation of business activity needs of physical persons, moved through customs border of the Customs union in the accompanied or unaccompanied baggage, the international mailings or otherwise;

4) customs authority of departure - customs authority and (or) other customs authority of state member of the Customs union which makes the customs transactions connected with goods placement under customs procedure of customs transit;

5) customs duty - the obligatory payment levied by customs authorities in connection with movement of goods through customs border of the Customs union;

6) general ensuring payment of customs duties, taxes - the ensuring payment of customs duties, taxes operating during the period of time determined by this Code, and covering the risks connected with carrying out customs transactions in the territory of the Republic of Kazakhstan;

7) ensuring payment of customs duties, taxes - method of guarantee of discharge of duty before customs authorities on payment of customs duties, the taxes provided by the customs legislation of the Customs union and this Code;

8) customs control - set of the measures performed by customs authorities including with use of risk management system, for the purpose of ensuring compliance with the customs legislation of the Customs union and the legislation of the Republic of Kazakhstan;

9) the customs declaration - the document constituted in the established form, containing data on goods, on the chosen customs procedure and other data necessary for release of goods;

10) customs infrastructure - set of objects of customs infrastructure of the check point, and also material equipment of the check point;

10-1) debt on customs payments and taxes - the amount of unpaid customs payments and taxes of the terms established by the customs legislation of the Customs union and (or) this Code;

11) commodity importation on customs area of the Customs union making of the actions connected with crossing of customs border of the Customs union as a result of which goods arrived to customs area of the Customs union in any manner, including transfer in the international mailings, use of pipeline transport and power lines, before their release by customs authorities;

12) commodity exportation from customs area of the Customs union making of the actions directed to commodity exportation from customs area of the Customs union in any manner including transfer in the international mailings, use of pipeline transport and power lines, before the actual crossing of customs border of the Customs union;

13) crossing of customs border of the Customs union - the actions of person which are directly directed to departure from customs area of the Customs union, to entrance on customs area of the Customs union, and (or) finding of person in the customs control zone and also the actual movement of goods and vehicles through customs border of the Customs union;

14)  No. 269-V ZRK is excluded according to the Law of the Republic of Kazakhstan of 29.12.2014

15) person of state member of the Customs union - the physical person having the permanent residence in state member of the Customs union including the individual entrepreneur registered according to the legislation of state member of the Customs union, the legal entity, and also education who is not the legal entity, created according to the legislation of state member of the Customs union;

16) zone of activities of customs authority - the territory determined by authorized body in the field of customs affairs within which the customs authority exercises customs control concerning goods and vehicles of international delivery which are under customs control;

16-1) authorized body in the field of customs policy - the state body performing development of offers on forming of customs policy;

17) customs procedure - set of the regulations determining for the customs purposes of the requirement and condition of use and (or) the order of goods on customs area of the Customs union or beyond its limits;

18) customs declaring - the statement the customs applicant to customs authority of data on goods, about the chosen customs procedure and (or) other data necessary for release of goods;

19) customs papers - the documents constituted only for the customs purposes;

20) customs transactions - the actions made by persons and customs authorities for the purpose of ensuring compliance with the customs legislation of the Customs union and (or) the Republic of Kazakhstan;

21) customs payments - the import and export customs duties, customs fees which are subject to payment in the budget by the payer according to this Code in connection with movement of goods through customs border of the Customs union;

22) customs area of the Customs union - single customs area of the Customs union which is constituted by the territories of state members of the Customs union, and also exclusive economic zones and continental shelves of state members of the Customs union, artificial islands, installations, constructions and other objects concerning which state members of the Customs union have the exclusive jurisdiction;

23) the Customs Code of the Customs Union - the international regulatory legal act adopted by the agreement on the Customs Code of the Customs Union in the city of Minsk on November 27, 2009;

24) the Customs border of the Customs union - limits of customs area of the Customs union, including limits being in exclusive economic zones and on continental shelves of state members of the Customs union of artificial islands, installations, constructions and other objects concerning which state members of the Customs union have the exclusive jurisdiction;

25) goods of the Customs union - the goods which are on customs area of the Customs union:

completely made in the territories of state members of the Customs union;

imported on customs area of the Customs union and acquired the status of goods of the Customs union according to this Code and (or) international treaties of state members of the Customs union;

made in the territories of state members of the Customs union of the goods specified in paragraphs second and third this subitem, and (or) foreign goods, and acquired the status of goods of the Customs union according to this Code and (or) international treaties of state members of the Customs union;

26) the international agreements of state members of the Customs union - the international agreements constituting the contractual legal base of the Customs union;

27) the customs representative - the legal entity of the Republic of Kazakhstan making for and on behalf of the customs applicant or other interested person customs transactions according to the customs legislation of the Customs union and of this Code;

28) person performing activities in the field of customs affairs, the legal entity included in the register of customs representatives; customs carriers; owners of warehouses of temporary storage; free warehouses; customs warehouses; duty-free shops;

29) business documents - the invoice (invoice), specifications, shipping and pack lists and other documents used when implementing the foreign and other trade activity, and also for confirmation of transactions, the goods connected with movement through customs border of the Customs union;

30) transport (transportation) documents - the bill of lading, delivery note or other document confirming availability of the transportation agreement of goods and accompanying them in case of such transportation;

31) vehicles - the type of goods including any water vessel, the aircraft, the automotive vehicle, trail car, semitrailer truck, the rail vehicle (railway rolling stock, unit of railway rolling stock) or container with the technical data sheets or technical forms, spare parts, accessories and the equipment, petrols, oil, lubricants cooling provided for them and other technical liquids containing in the filling reservoirs provided by their design if they are transported together with the specified vehicles;

32) the Kazakhstan person - the citizen of the Republic of Kazakhstan, the stateless person having the permanent residence in the Republic of Kazakhstan, the individual entrepreneur registered in the Republic of Kazakhstan according to the legislation of the Republic of Kazakhstan and also the legal entity created according to the legislation of the Republic of Kazakhstan;

33) No. 248-V ZRK is excluded according to the Law of the Republic of Kazakhstan of 07.11.2014

34) supplies - goods:

necessary for ensuring normal operation and maintenance of water vessels, aircrafts and trains along the line or in Items of intermediate stop or the parking, except for spare parts and the equipment;

intended for consumption by passengers and members of crews onboard ocean (river) ships, inland navigation vessels, courts of swimming "river sea", submerged hydrofoil crafts, air-cushion vessels and small size vessels, including self-propelled and not self-propelled lash ships and barges (further - water vessels), aircrafts or passengers and workers of crews of train in trains irrespective of, these supplies are on sale or not;

held for sale to passengers and members of crews of water vessels, aircrafts without consumption purpose of the specified supplies onboard these courts;

34-1) body of state revenues - the state body which within the competence is performing ensuring receipts of taxes, customs payments and other obligatory payments in the budget, realization of customs affairs in the Republic of Kazakhstan, powers according to the prevention, identification, suppression, disclosure and investigation of the crimes and offenses carried by the laws of the Republic of Kazakhstan to maintaining this body, and also which is carrying out other powers, stipulated by the legislation the Republic of Kazakhstan;

35) customs authority of appointment - customs authority and (or) other customs authority of state member of the Customs union in which region of activities there is delivery location of goods established by customs authority of departure or which completes customs procedure of customs transit;

36) interested persons are persons whose interests concerning goods are infringed by decisions, actions (failure to act) of customs authorities directly and individually;

37) the check point - the site of customs border of the Customs union which is in the territory of the Republic of Kazakhstan, with customs infrastructure, located within railway, automobile, water or air traffic, intended for the omission of persons, goods and vehicles through customs border of the Customs union, determined by the Government of the Republic of Kazakhstan and (or) international treaties of the Republic of Kazakhstan;

37-1) objects of customs infrastructure of the check point - the building, structure, construction, the check point territories intended for functioning of monitoring bodies, social servicing of officials of customs authorities, creation of conditions for movement through customs border of the Customs union of physical persons, goods, vehicles;

38) the operator of mail - the physical person or legal entity registered in the territory of the Republic of Kazakhstan providing services in the field of post activities according to the legislation of the Republic of Kazakhstan on mail and (or) acts of Universal Postal Union;

39) taxes - the value added tax and excise (excises) levied by customs authorities in case of commodity importation on customs area of the Customs union;

40) measures of non-tariff regulation - package of measures of regulation of foreign trade in goods, the quantitative and other prohibitions and restrictions of economic nature performed by introduction which are set by international treaties of the Republic of Kazakhstan, decisions of the Commission and regulatory legal acts of the Republic of Kazakhstan adopted according to international treaties of the Republic of Kazakhstan;

41) carrier - the person transporting goods and (or) passengers through customs border of the Customs union and (or) transportation of the goods which are under customs control within customs area of the Customs union, or being responsible for use of vehicles;

42) goods - any personal estate moved through customs border of the Customs union, including data carriers, currency of state members of the Customs union, securities and (or) currency values, travel checks, electric and other types of energy, and also other moved things equated to real estate;

43) the receiver of goods - person specified in shipping documents to whom the carrier shall deliver the goods which are under customs control;

44) movement of goods through customs border of the Customs union - commodity importation on customs area of the Customs union or commodity exportation from customs area of the Customs union;

45) release of goods - the action of customs authorities permitting to interested persons to use goods in accordance with the terms of the declared customs procedure or in accordance with the terms, established for the separate types of goods which are not subject according to this Code to the room under customs procedures;

46) illicit movement of goods through customs border of the Customs union - movement of goods through customs border of the Customs union out of the established places or in unspecified working hours of customs authorities in these parts, or with concealment from customs control, or with doubtful declaring or non declaration of goods, or with use of the documents containing false information on goods, and (or) with use counterfeit or belonging to other goods of means of identification, as well as attempt at such movement;

47) shipping documents - business and transport documents on the goods moved through customs border of the Customs union;

48) batch - the goods which are at the same time shown to customs authority according to one or several transport documents and sent to the address of one consignee from one consignor and also the goods sent on one post delivery note or moved as baggage with one person;

49) person - the physical and (or) legal entity, and also education who is not the legal entity if other does not follow from of this Code;

50) prohibitions and restrictions - package of measures, applied concerning the goods moved through customs border of the Customs union, including the measures of non-tariff regulation, measures affecting foreign trade in goods and entered proceeding from national interests, special types of prohibitions and restrictions of foreign trade in goods, measures of export control including concerning military products, technical regulation, and also sanitary and epidemiologic, veterinary, quarantine, phytosanitary and radiation requirements which are established by international treaties of the Republic of Kazakhstan, decisions of the Commission and regulatory legal acts of the Republic of Kazakhstan adopted according to international treaties of the Republic of Kazakhstan;

50-1) authorized legal entity - the legal entity determined by authorized body in the field of realization of the payer limited at the disposal of property and (or) the goods detained by customs authorities;

51) the international mailings - the mailings accepted for transfer out of the limits of customs area of the Customs union arriving on customs area of the Customs union or the following en route through this territory and accompanied with the documents provided by acts of Universal Postal Union;

52) vehicles of international delivery the vehicles imported on customs area of the Customs union or exported out of its limits for the purpose of the beginning and (or) completion of international delivery of loads, passengers and (or) baggage with the special equipment intended for loading, unloading, processing and lading protection, by the objects of logistics and equipment, and also the spare parts and the equipments intended for repair, maintenance or operation of the vehicle along the line which are on them;

53) conditional release - release of goods on condition of observance of restrictions on use and the order of goods;

54) foreign goods - the goods which are not goods of the Customs union and also goods which acquired the status of foreign goods according to this Code;

55) the foreign person - person who is not person of state member of the Customs union;

56) express load - the goods transported within high-speed transportation by any kinds of transport with use of electronic information system of the organization and tracking of transportations for the purpose of delivery of these goods to the receiver according to individual delivery note during minimum possible and (or) fixed period, except for the goods sent in the international mailings;

57) the customs declaration in electronic form - set of the data specified by the customs applicant in information system of customs authorities based on the documents necessary for customs declaring and certified by the digital signature.

2. Other concepts for the purposes of of this Code are used in the values determined in the relevant articles of this Code.

3. Terms civil and other industries of the legislation of the Republic of Kazakhstan, used in this Code, are applied in that value in what they are used in these industries of the legislation of the Republic of Kazakhstan if other is not provided by this Code.

Article 5. Procedure for calculation of the terms established by the customs legislation of the Customs union and (or) the Republic of Kazakhstan

1. The term established by the customs legislation of the Customs union and (or) the Republic of Kazakhstan is determined calendar date or the expiration of period of time which is estimated for years, months, days or hours.

Term can be determined also by specifying on event which shall step or on action which shall be made.

2. If the customs legislation of the Customs union and (or) the Republic of Kazakhstan does not establish special procedure for calculation of terms, the rules provided by Items 3 - the 8th this Article are applied to determination of the beginning and the termination of the terms determined by period of time in the customs legislation of the Customs union and (or) the Republic of Kazakhstan.

3. The current of the term determined by period of time begins next day after calendar date or approach of event which determine its beginning.

4. The term estimated for years expires in the corresponding month and number of the last year of term.

5. The term estimated for months expires in the corresponding number of the last month of term.

If the termination of the term estimated for months falls on such month in which there is no corresponding number, then term expires in the last day of this month.

6. If the last day of term falls on non-working day, the next working day following it is considered day of the termination of term.

7. If term is established for making of any action, it can be executed till twenty four o'clock the last day of term.

However if this action be made in the organization, then term expires in that hour when in this organization for statutory rules the corresponding transactions stop.

The written applications and notices which are handed over to the operator of mail till twenty four o'clock the last day of term are considered given in time.

8. If term is estimated in the working days, the working days are understood as days of the week Monday through Friday on which the holidays announced non-working according to the legislation of the Republic of Kazakhstan do not fall.

If in places of movement of goods through customs border of the Customs union and other locations of customs authorities working hours of customs authorities in non-working days are established, the term of making of customs transactions by these customs authorities estimated in the working days includes non-working days.

Chapter 2. Customs authorities of the Republic of Kazakhstan

Article 6. System of customs authorities of the Republic of Kazakhstan

1. Customs authorities of the Republic of Kazakhstan are the bodies of state revenues which within the competence are enabling the realization of customs affairs in the Republic of Kazakhstan, and also which are carrying out other powers, stipulated by the legislation the Republic of Kazakhstan (further - customs authorities).

2. The system of customs authorities of the Republic of Kazakhstan consists from:

1) authorized body in the field of customs affairs;

2) territorial subdivisions of authorized body in the field of customs affairs (on areas, the cities of republican value, the capital);

3) customs;

4) customs posts;

5) check-points on customs border of the Customs union;

6) specialized customs offices.

3. According to the decision of the Government of the Republic of Kazakhstan the customs data processing center, customs laboratories, film logical, educational and methodical, research and other specialized customs offices, educational institutions of the higher professional and additional education, and also the state companies which activities promote the solution of the tasks assigned to customs authorities according to this Code are created.

4. Customs authorities have identification flag and identification mark of customs authorities.

The description and procedure for application of identification flag and identification mark of customs authorities affirm the Government of the Republic of Kazakhstan.

4-1. Officials of customs, customs posts and check-points on customs border of the Customs union are provided with uniform (without shoulder strap).

Uniform samples (without shoulder strap) are established by the Government of the Republic of Kazakhstan.

The list of officials of the customs authorities having the right of wearing uniform (without shoulder strap), natural regulations of providing with it and distinction signs, and also procedure for its carrying affirm authorized body in the field of customs affairs.

5. The authorized body in the field of customs affairs enhances reporting system and estimates of activities with priority of questions of prevention of crime, protection of constitutional rights and freedoms of citizens, interests of society and state, trust from the population, with determination of mechanisms of the external assessment given by representative bodies and the public with introduction of rating assessment of level of corruption, and also establishes different forms of cooperation with institutes of civil society.

Article 7. Principles of activities of customs authorities

Activities of customs authorities are based on the principles:

1) legality;

2) providing the rights, freedoms and legitimate interests of participants of foreign economic activity and persons performing activities in the field of customs affairs;

3) equalities of all before the law;

4) publicity.

Article 8. Main objectives of customs authorities

Customs authorities provide the solution of the following main objectives on customs area of the Customs union:

1) assistance of realization of single trade policy of the Customs union;

2) ensuring execution of the customs legislation of the Customs union, the customs legislation of the Republic of Kazakhstan and other legislation of the Republic of Kazakhstan, control of which execution is imposed on customs authorities;

3) making of customs transactions and carrying out customs control, including within rendering the mutual administrative aid;

4) collection of customs payments and taxes, and also the special, anti-dumping and compensatory duties, control of correctness of their calculation and timeliness of payment, taking measures to their recovery by enforcement within the competence;

5) providing within the competence of observance of measures of customs and tariff regulation, prohibitions and restrictions on the goods moved through customs border of the Customs union;

6) providing within the competence of observance of the rights and legitimate interests of persons in customs regulation and creation of conditions for acceleration of goods turnover through customs border of the Customs union;

7) providing within the competence of measures for protection of homeland security of state members of the Customs union, life and health of the person, animal and flora, the environment, and also according to the international treaty of state members of the Customs union - measures for counteraction of legalization (washing) of income gained in the criminal way and financing of terrorism in case of control of movement through customs border of the Customs union of currency of state members of the Customs union, securities and (or) currency values, travel checks;

8) identification, the prevention and suppression of criminal and administrative offenses according to the legislation of the Republic of Kazakhstan;

9) ensuring protection of intellectual property rights on customs area of the Customs union within the competence;

10) maintaining customs statistics;

11) participation in development and realization of customs regulation in the Republic of Kazakhstan;

12) providing within the competence of sovereignty and economic safety of the Republic of Kazakhstan;

13) implementation and enhancement of customs declaring, customs control, and also creation of the conditions promoting simplification of carrying out customs transactions concerning the goods and vehicles moved through customs border of the Customs union;

14) implementation of customs control after release of goods, and also taking measures to debt collection to customs payments and taxes, penalty fee;

15) ensuring accomplishment of the international obligations of the Republic of Kazakhstan and participation in development of international treaties of the Republic of Kazakhstan in the field of customs affairs;

16) participation in realization of single budget policy, development of material and social base of customs authorities;

17) carrying out radiation control at check points and other places of movement of goods and vehicles through customs border of the Customs union;

18) carrying out transport and sanitary and quarantine control at automobile check points through customs border of the Customs union;

19) providing within the competence of protection of the territory of the Republic of Kazakhstan against drift of infectious and exotic diseases of animal and quarantine objects from other states by carrying out the state veterinary health control and the state phytosanitary quarantine control at automobile check points through customs border of the Customs union, except for laboratory control and laboratory examination;

20) cooperation with customs authorities and other bodies of foreign states and the international organizations according to international treaties of the Republic of Kazakhstan;

21) accomplishment of other tasks provided by this Code.

Article 9. Rights of customs authorities

Customs authorities have the right:

1) to request and receive from state bodies of the Republic of Kazakhstan and bodies of foreign states, customs applicants, persons performing activities in the field of customs affairs, and the checked faces, necessary information, and also the documents and data relating to the sphere of customs affairs;

2) when carrying out customs control to involve specialists of different industries of knowledge;

3) to stop vehicles, and also to return compulsorily water and the aircrafts which left customs area of the Customs union without the permission of customs authorities;

4) to make claims in courts according to the legislation of the Republic of Kazakhstan;

5) according to the legislation of the Republic of Kazakhstan to detain and bring persons who made offense in the field of customs affairs to service premises of customs or other authorities of the Republic of Kazakhstan;

6) to make documentation, video and audio recording, film and photographing of the facts and events according to legal acts of the Republic of Kazakhstan;

7) to send official representatives of customs authorities to foreign states according to international treaties of the Republic of Kazakhstan;

8) to develop, create, acquire and operate information systems, communication systems and systems of data transmission, technical means of customs control, and also means of information protection according to the legislation of the Republic of Kazakhstan;

9) to acquire goods, including weapon, special technical and other means, and also special dogs for accomplishment of the functions assigned to customs authorities according to the legislation of the Republic of Kazakhstan;

10) to use physical force, special means and firearms according to the legislation of the Republic of Kazakhstan;

11) to perform operational search activities according to the Law of the Republic of Kazakhstan "About operational search activities";

12) to constitute protocols on cases on administrative offenses according to the Code of the Republic of Kazakhstan about administrative offenses;

13) to consider cases on administrative offenses in the field of customs affairs and to impose administrative punishments according to the procedure, provided by the Code of the Republic of Kazakhstan about administrative offenses;

14) to perform other rights provided by this Code, other laws of the Republic of Kazakhstan, acts of the President of the Republic of Kazakhstan and the Government of the Republic of Kazakhstan.

Article 10. Obligations of customs authorities

1. Customs authorities shall:

1) to observe legitimate rights of the customs applicants and persons performing activities in the field of customs affairs and to protect interests of the state;

2) to consider claims to decisions, actions (failure to act) of customs authority and (or) officials of customs authority according to the procedure and terms which are established by the legislation of the Republic of Kazakhstan;

3) to promote development of foreign trade by creation of the conditions promoting acceleration of goods turnover through customs border of the Customs union;

4) to exercise customs control concerning the goods and vehicles moved through customs border of the Customs union;

5) to perform pre-judicial investigation on cases on criminal offenses in the field of customs affairs according to the procedure, provided by the criminal procedure legislation of the Republic of Kazakhstan;

To render 6) within the powers to the customs applicants and persons performing activities in the field of customs affairs, assistance in realization of their rights;

7) to provide completeness of collection and timeliness of budget contribution of customs payments and taxes;

8) to make decisions within the competence in the terms established by this Code and to exercise control of activities of the customs applicants and persons performing activities in the field of customs affairs, on observance of conditions by them and to accomplishment of the obligations established by the customs legislation of the Customs union and (or) the Republic of Kazakhstan, and also other legal acts of the Republic of Kazakhstan;

9) to perform maintaining customs statistics of foreign trade and special customs statistics of the Republic of Kazakhstan;

To provide 10) within the competence protection of customs border of the Customs union and control of observance of the customs legislation and other legislation of the Republic of Kazakhstan;

To provide 11) according to the legislation of the Republic of Kazakhstan protection against illegal actions concerning activities of customs authorities, officials of customs authorities and members of their families;

12) within the competence to carry out work on the prevention, suppression and identification of offenses in the field of customs affairs;

13) to perform collection and information analysis about making of offenses in the field of customs affairs;

To perform 14) in interaction with bodies of homeland security and other relevant state bodies of the Republic of Kazakhstan measures for ensuring protection of customs border of the Customs union;

15) to provide timely, objective and comprehensive consideration of addresses and submission of answers or making of the corresponding actions taking into account the arriving requests and offers in the field of customs affairs;

To perform 16) informing and consultation in the field of customs affairs is non-paid;

17) to interact with other state bodies according to the procedure, determined by legal acts of the Republic of Kazakhstan, and also based on joint acts of the relevant state bodies in coordination with the specified bodies;

18) to interact for the purpose of enhancement of customs affairs and implementation of effective methods of customs administration with participants of the foreign economic and other activity;

To represent 19) at the request of authorized body on financial monitoring of the data from own information systems according to the Law of the Republic of Kazakhstan "About counteraction of legalization (washing) of income gained in the criminal way and to terrorism financing";

19-1) quarterly to provide in authorized body on financial monitoring information on import to the Republic of Kazakhstan or to export from the Republic of Kazakhstan of the declared cultural values, cash, documentary securities to bearer, bills of exchange, checks, except for the import or export performed from the territory which is component of customs area of the Customs union, on the territory which is component of customs area of the Customs union, according to the Law of the Republic of Kazakhstan "About counteraction of legalization (washing) of income gained in the criminal way and to terrorism financing";

19-2) to provide to quarterly authorized body in the field of environmental protection information on importers with indication of their legal addresses, amounts and types imported (imported) on the territory of the Republic of Kazakhstan of products (goods) on which, (which) expanded obligations of producers (importers) extend;

20) to collect the amounts of the customs payments and taxes which are not paid at the scheduled time to the budget, and also penalty fee;

21) to perform customs administration according to the customs legislation of the Customs union and (or) the Republic of Kazakhstan;

22) to ensure safety of the goods turned into property of the state;

23) to perform other obligations provided by this Code, other laws of the Republic of Kazakhstan, acts of the President of the Republic of Kazakhstan and the Government of the Republic of Kazakhstan.

2. In case of identification of criminal and administrative offenses by customs authorities on which production is referred according to the legislation of the Republic of Kazakhstan to competence of other state bodies of the Republic of Kazakhstan customs authorities according to the procedure and terms which are stipulated by the legislation the Republic of Kazakhstan shall transfer the materials which are available on such offenses to the relevant state bodies of the Republic of Kazakhstan.

Article 11. Locations of customs authorities

1. The locations of customs authorities are determined by authorized body in the field of customs affairs in customs control zones taking into account need of implementation of customs control over the goods and vehicles of international delivery moved through customs border of the Customs union proceeding from amount of tovaropotok and intensity of development of transport capacity of the Republic of Kazakhstan.

In the territories of the transport and logistic centers if it is provided by the standard requirements for arrangement and hardware of the transport and logistic centers approved by authorized body in the field of transport and communications the customs post or the venue of customs transactions in time no more than thirty calendar days after input of the transport and logistic center in operation is created.

2. Customs authorities are located in the rooms belonging to directly customs authorities, except as specified, stipulated in Item 3 these Articles.

3. Customs authorities can be located in the territory and (or) in placements of customs terminals, the airports, ports, railway stations, places of the international post exchange, The Government for Citizens State corporation, and also on the territories and (or) in the rooms belonging to persons performing activities in the field of customs affairs.

In the specified cases the necessary territories and (or) rooms are provided to customs authorities on contractual basis according to the procedure, provided by the civil legislation of the Republic of Kazakhstan.

Article 12. Venues of customs transactions

Customs transactions concerning the goods and vehicles which are under customs control are performed in the customs control zones determined by article 186 of this Code, except as specified, established by this Code.

Article 13. Working hours of customs authorities

1. Working hours of customs authorities are established by authorized body in the field of customs affairs according to the legislation of the Republic of Kazakhstan taking into account conditions, stipulated in Item 2 these Articles.

2. Working hours of customs authorities at check points through customs border of the Customs union will be approved with working hours of other monitoring bodies on border, with working hours of sea and river ports, airports, railway stations where there are specified check points, and also with working hours of customs and other monitoring bodies in adjacent check points of foreign state.

Working hours of customs authorities in places of the international post exchange and the transport and logistic centers will be approved with their administrations, and also with working hours of other monitoring bodies.

Article 14. Obligation of execution of requirements of customs authorities

1. Requirements of customs authorities and their officials are obligatory for execution by all persons concerning whom according to the customs legislation of the Republic of Kazakhstan the specified requirements are imposed.

2. Non-execution of requirements of customs authorities and their officials, stipulated in Item 1 this Article, and also other actions interfering accomplishment of the customs authorities of obligations assigned to officials attract the responsibility established by the laws of the Republic of Kazakhstan.

Article 15. Law-enforcement activities in the field of customs affairs

1. Investigation of criminal offenses in the field of customs affairs is performed by service of economic investigations of bodies of state revenues.

2. Customs authorities conduct production on cases on administrative offenses and bring persons to the administrative responsibility according to the Code of the Republic of Kazakhstan about administrative offenses.

Article 16. The relation to information obtained by customs authorities

1. Any information obtained by customs authorities according to the customs legislation of the Customs union or the legislation of the Republic of Kazakhstan is used by them only for the customs purposes, including for the prevention and suppression of criminal and administrative offenses.

2. Customs authorities, their officials, and also the other persons who received according to the legislation of the Republic of Kazakhstan information access specified in Item 1 of this Article, having no right to disclose, trade on or transfer to the third parties, including state bodies, information, component the state, commercial, bank, tax or protected by the law other secret (secrets), and other confidential information, except as specified, of stipulated in Item 3 these Articles.

Customs authorities transfer information provided to them to state bodies if such information is necessary for the specified bodies for the solution of the tasks assigned to them by the legislation of the Republic of Kazakhstan, according to the procedure and with observance of requirements of the legislation of the Republic of Kazakhstan for protection state, commercial, bank, tax or protected by the law of other secret (secrets) and other confidential information, and also international treaties of the Republic of Kazakhstan.

3. According to the legislation of the Republic of Kazakhstan customs authorities according to addresses transfer information provided to them:

1) to law enforcement and special state bodies within their competence established by the laws of the Republic of Kazakhstan, based on motivated request on paper or in electronic form, authorized by the prosecutor. The sanction is not required in case of requesting of such data by the prosecutor;

2) to courts - on their reclamation;

3) to other state bodies of the Republic of Kazakhstan in the cases established by the legislation of the Republic of Kazakhstan according to the procedure, determined by joint acts;

4) to authorized body on financial monitoring - according to the Law of the Republic of Kazakhstan "About counteraction of legalization (washing) of income gained in the criminal way and to terrorism financing";

5) to authorized body in the field of environmental protection information on importers with indication of their legal addresses, amounts and types imported (imported) on the territory of the Republic of Kazakhstan of products (goods) on which, (which) expanded obligations of producers (importers) extend;

6) to members of the Appeal commission by consideration of the claim to the notification on results of check and (or) the notification on the elimination of violations according to the procedure determined by authorized body in the field of customs affairs.

4. Any information obtained according to Item 3 of this Article is not subject to disclosure and distribution, except as specified information transfers:

to other state body according to the legislation of the Republic of Kazakhstan;

The Eurasian economic commission for the purposes of investigations according to the legislation of the Republic of Kazakhstan on special protective, anti-dumping and countervailing measures in relation to the third countries.

Article 17. Appeal of the decision of customs authorities, actions (failure to act) of customs authorities and their officials

Any person has the right to appeal decisions of customs authorities, actions (failure to act) of customs authorities or their officials in terms and procedure which are established by the legislation of the Republic of Kazakhstan.

Chapter 3. Relations of customs authorities with other state bodies, participants of foreign economic activity and other persons in the field of customs affairs

Article 18. Interaction of customs authorities with state bodies

1. Customs authorities perform the functions independently and in the interaction with other state bodies according to the procedure determined by the legislation of the Republic of Kazakhstan and also based on joint acts with the relevant state bodies or in coordination with the specified bodies.

2. Intervention in activities of the customs authorities, except as specified, provided by legal acts of the Republic of Kazakhstan is forbidden.

Article 19. 

It is excluded according to the Law of the Republic of Kazakhstan of 07.11.2014 No. 248-V ZRK

Article 20. Interaction of customs authorities with other persons when carrying out customs control on separate modes of transport

1. For the purpose of implementation of customs control customs authorities perform interaction with national railway company, national carrier in the field of rail transport, the international airports, the sea and river ports of the Republic of Kazakhstan.

2. The order of interaction of customs authorities and the specified legal entities is determined by legal acts of the Republic of Kazakhstan and joint acts of authorized body in the field of customs affairs and authorized state body in the field of transport.

Article 21. Interaction of customs authorities with participants of foreign economic activity and other persons

1. For the purpose of enhancement of customs regulation in the Republic of Kazakhstan and implementations of effective methods of customs administration the participants of foreign economic activity, persons performing activities in the field of customs affairs and also other interested persons, including public associations and the organizations, participate in work of advisory boards concerning customs affairs.

2. Advisory boards concerning enhancement of customs affairs are created under authorized body in the field of customs affairs, territorial subdivisions of authorized body in the field of customs affairs and customs.

The standard regulations on advisory boards concerning enhancement of customs affairs affirm authorized body in the field of customs affairs.

Advisory board members concerning enhancement of customs affairs have the right to be present when holding by customs authorities the qualification examinations determined by Item 3 of Article 32 of this Code.

Article 22. Cooperation of customs authorities with customs and other authorities of foreign states and international organizations

Customs authorities when implementing the functions cooperate with customs and other authorities of foreign states and the international organizations according to international treaties of the Republic of Kazakhstan.

Chapter 4. Informing and consultation

Article 23. Informing on the customs legislation of the Republic of Kazakhstan

1. Informing on the customs legislation of the Republic of Kazakhstan is performed by publication of regulatory legal acts of the customs legislation of the Republic of Kazakhstan in mass media, and also with use of information and communication.

Informing on the customs legislation of the Republic of Kazakhstan is performed also with use of oral explanations and announcements, information stands, board, booklets and other printed materials, and also the video, audio-and other technical means used to distribution of information on the customs legislation of the Republic of Kazakhstan, including to public and free acquaintance in the following places:

1) at check points through customs border of the Customs union;

2) at the airports, at railway and automobile stations, in water ports;

3) on the vehicles which are carrying out international carriages;

4) in the customs control zones determined by this Code and also in other places determined by customs authorities.

2. Customs authorities provide easy access to persons to information on the customs legislation of the Republic of Kazakhstan placed on their official Internet resources.

Article 24. Consultation by customs authorities

1. Customs authorities advise interested persons on the questions concerning the customs legislation of the Republic of Kazakhstan and other questions entering competence of customs authorities.

2. Consultation by customs authorities is performed in oral and written forms is free. By the written request of the interested person the customs authority shall submit information in writing within perhaps short terms, but no later than the term established by the legislation of the Republic of Kazakhstan.

3. In case of consultation officials of customs authorities do not check on behalf of customs authority customs declarations and other documents which are subject to representation to customs authorities according to the customs legislation of the Republic of Kazakhstan, and also do not constitute such customs declarations and documents.

The consultations connected with filling of the documents specified in part one of this Item are carried out in oral form without the verification of information provided by the interested person.

4. In case of consultation the official of customs authority has no right:

1) to hold consultations on the questions which are not entering competence of customs authorities;

2) to make changes and additions to the documents submitted by interested persons;

To make 3) on documents of interested persons administrative texts, to instruct customs authorities or any different way to influence the subsequent decisions of customs authority or action of his official when implementing the functions assigned to customs authorities;

4) to report the data which are not subject to disclosure according to the legislation of the Republic of Kazakhstan.

5. Information provided to interested persons when carrying out consultation is not the basis for decision making or making of actions (failure to act) by customs authority or its official when making customs transactions concerning goods.

Chapter 5. Relations of customs authorities with persons performing activities in the field of customs affairs

Article 25. Customs representative

1. The customs representative is the legal entity of the Republic of Kazakhstan answering to the conditions determined by article 26 of this Code.

The legal entity is recognized the customs representative after inclusion in the register of customs representatives.

The register of customs representatives is kept by authorized body in the field of customs affairs.

2. The customs representative makes for and on behalf of the customs applicant or other interested persons customs transactions according to the customs legislation of the Customs union and (or) the Republic of Kazakhstan in the territory of the Republic of Kazakhstan.

3. The relations of customs representatives with customs applicants or other interested persons are under construction on contractual basis.

4. Information containing in the register of customs representatives, and also data on exception of specified persons from the register are placed on Internet resource of authorized body in the field of customs affairs.

Monthly no later than the fifth day of every month the authorized body in the field of customs affairs provides placement of the updated register on the specified Internet resource.

5. Qualification requirements to workers of the customs representatives who are directly performing customs transactions, and conditions of issue to such persons of the competence certificate of the specialist in customs declaring are determined by Article 32 of this Code.

6. When making customs transactions for the customs representative less favorable conditions shall not be established or be imposed more strict requirements, than those which are established and are shown when making customs transactions by the customs applicant or other interested persons according to this Code.

Article 26. Conditions of inclusion in the register of customs representatives

For inclusion in the register of customs representatives the legal entity shall correspond to the following conditions:

1) availability in staff of this person at least two customs declaring specialists having the competence certificate issued according to Article 32 of this Code;

2) availability of the insurance contract of civil responsibility which can come owing to property tort of the represented persons or agreement breach with these persons. The size of insurance sum is established by the agreement;

3) provision of ensuring payment of customs duties, taxes on the amount equivalent to at least than one million euros, using the market rate of currency established according to the tax legislation of the Republic of Kazakhstan on the date of provision of such providing;

4) availability of the agreement (agreement) on use of information system of electronic invoices.

Article 27. Procedure for inclusion in the register of customs representatives

1. The application for inclusion in the register of customs representatives is submitted in the form approved by authorized body in the field of customs affairs.

1-1. The legal entity has the right to submit the application for inclusion in the register of customs representatives in electronic form.

2. The following documents confirming the declared data are enclosed to the application:

1) No. 432-V ZRK is excluded according to the Law of the Republic of Kazakhstan of 03.12.2015;

2) No. 432-V ZRK is excluded according to the Law of the Republic of Kazakhstan of 03.12.2015;

3) No. 432-V ZRK is excluded according to the Law of the Republic of Kazakhstan of 03.12.2015;

4) No. 432-V ZRK is excluded according to the Law of the Republic of Kazakhstan of 03.12.2015;

5) orders on employment of specialists in customs declaring or employment contracts signed with them;

6) the documents confirming ensuring payment of customs duties, taxes according to Chapter 16 of this Code;

7) No. 432-V ZRK is excluded according to the Law of the Republic of Kazakhstan of 03.12.2015;

8) insurance contract of civil responsibility.

2-1. Submission of the documents provided in Item 2 of this Article is not required in case of possibility of receipt of information containing in them from the state information systems and (or) from form of data.

3. The application with the documents attached to it is considered by authorized body in the field of customs affairs within fifteen calendar days from the date of its registration.

4. The decision on inclusion in the register is drawn up by the order of the head (person, it replacing) authorized body in the field of customs affairs and becomes effective from the date of adoption of the order.

5. The decision on refusal in inclusion in the register of customs representatives is made in case of non-presentation of all documents specified in Item 2 of this Article, or discrepancy of the applicant to requirements, stipulated in Clause the 26th of this Code. After elimination by the applicant of these violations the application is considered according to the procedure, established by this Code.

6. In case of inclusion or refusal in inclusion of person in the register of customs representatives the authorized body in the field of customs affairs notifies the applicant in writing.

Article 28. Bases for exception of the register of customs representatives

1. The bases for exception of the register of customs representatives are:

1) non-compliance with conditions of inclusion in the register of customs representatives, stipulated in Clause 26th of this Code;

2) statement of the customs representative for its exception of the register of customs representatives;

3) liquidation of the legal entity according to the legislation of the Republic of Kazakhstan;

4) reorganization of the legal entity, except for transformations.

2. The decision on exception of the register of customs representatives is drawn up by the order of the head (person, it replacing) authorized body in the field of customs affairs with indication of the exception reason.

3. Within five working days from the date of adoption of the order the relevant information in writing goes to the specified person.

4. In case of exception of person of the register of customs representatives on the bases provided by subitems 1) - 2) Item 1 of this Article, the repeated application of the specified person for inclusion in the corresponding register is considered by authorized body in the field of customs affairs upon termination of one year from the date of adoption of the order on exception of person of such register.

Article 29. Rights of the customs representative

1. When making customs transactions the customs representative has the same rights, as person who authorizes it to represent the interests in relations with customs authorities.

2. When implementing the activities the customs representative has the right:

demand from the represented person the documents and data necessary for the customs purposes including containing information, component the commercial, bank and protected by the law other secret, or other confidential information and to receive such documents and data in the terms providing observance of the requirements established by this Code;

have access according to the procedure, established by Chapter 7 of this Code, to the information systems of customs authorities used by them for the automated information processing, electronic transfer of the data necessary for the customs purposes.

Article 30. Obligations of the customs representative

1. Obligations of the customs representative to making of customs transactions are caused by the requirements and conditions established by the customs legislation of the Customs union and (or) the Republic of Kazakhstan.

Making of the customs transactions connected with observance of requirements and conditions of the declared customs procedures, and also other obligations which according to the customs legislation of the Customs union and (or) the Republic of Kazakhstan are assigned only to persons represented by them does not belong to duties of the customs representative.

2. Information obtained from the presented persons, component the state, commercial, bank and protected by the law other secret (secrets), or other confidential information shall not be disclosed or used by the customs representative and his workers for own purposes, be transferred to other persons, except as specified, stipulated by the legislation the Republic of Kazakhstan.

3. The customs representative shall represent to customs authorities the reporting, including with use of information and communication technologies, according to the procedure, established by authorized body in the field of customs affairs.

4. Obligations of the customs representative before customs authorities cannot be limited to the contract with the represented person.

5. Obligations are single for all customs representatives. Provision of the exclusive (exclusive) rights and other benefits having individual character to certain customs representatives is forbidden.

6. The customs representative shall inform authorized body in the field of customs affairs on change of the data declared to them in case of inclusion in the register of customs representatives within five working days from the date of change of such data.

7. When making customs transactions the customs representative performs solidary duty on payment of customs duties, taxes with the payer of customs duties, taxes, except as specified, when execution of such obligation is connected with:

1) observance after release of goods of requirements and conditions of customs procedures under which goods are placed;

2) use and (or) the order of the goods placed under customs procedure of release for internal consumption with use of privileges on payment of customs duties, the taxes integrated to restrictions on use and (or) the order with goods, and also accomplishment of other conditions which execution after release of goods is the compulsory provision of provision of privileges on payment of customs duties, taxes and the tax discharges on value added by offsetting method;

3) use received from the customs applicant or the interested person of obviously false (false) information and (or) forgery documents based on which the customs declaration was submitted.

Article 31. Responsibility of the customs representative

The customs representative bears responsibility according to the laws of the Republic of Kazakhstan for non-compliance with requirements of the customs legislation of the Customs union and (or) the Republic of Kazakhstan.

Article 32. Customs declaring specialist

1. The customs declaring specialist having the competence certificate issued according to the procedure, determined by authorized body in the field of customs affairs has rights to make actions for customs declaring on behalf of the customs representative.

2. The customs representative cannot limit obligation of the specialist in customs declaring before customs authorities.

3. For receipt of the competence certificate of the specialist in customs declaring it is necessary to pass qualification examination.

The customs authorities determined by authorized body in the field of customs affairs hold qualification examinations using information systems of customs authorities.

Terms of holding qualification examinations are placed on Internet resource of customs authority.

Qualification examinations are held at least once a month.

4. For passing qualification examination it is necessary to provide before its carrying out to the customs authority determined by part 2 of Item 3 of this Article, the statement in any form. Are enclosed to the application:

1) copy of the identity document;

2) notarially attested copy of the document confirming technical and professional or higher education;

3) two color photos 3,5 x 4,5 size of centimeter.

5. When passing qualification examinations, the customs authorities established by part two of Item 3 of this Article make issue of certificates of specialists in customs declaring no later than five working days from the moment of passing qualification examinations.

6. In case of loss (spoil) of the certificate of the specialist in customs declaring or badge, and also changes of surname, name, middle name need to be provided to the customs authority which earlier issued the certificate of the specialist in customs declaring, the statement in any form with appendix:

1) copies of the identity document;

2) two color photos 3,5 x 4,5 size of centimeter.

7. Development of the program, procedure for holding qualification examinations, development and approval of questions for qualification examination, establishment of criteria for evaluation of knowledge of the applicant for receipt of the certificate, form of the competence certificate, badge, personal number seal of the specialist in customs declaring are determined by authorized body in the field of customs affairs.

8. Effective period of the certificate of the specialist in customs declaring constitutes two years.

After the termination of effective period the certificate of the specialist in customs declaring is considered invalid.

8-1. In case of cancellation of the certificate in connection with the termination of effective period the specialist has the right in two months prior to the termination of effective period to submit the application for passing an examination on recertification according to item 4 of this Article with appendix of the existing certificate. In case of successful passing an examination the existing certificate becomes invalid from the moment of registration new.

9. If the competence certificate of the specialist in customs declaring is issued on the basis of the incomplete or false information shown by the applicant, the certificate is subject to cancellation.

10. The decision on cancellation of the competence certificate is drawn up by the order of the head (person, it replacing) authorized body in the field of customs affairs. At the same time the repeated application for issue of the competence certificate is considered by authorized body in the field of customs affairs upon termination of one year from the date of adoption of the order on cancellation.

Article 33. Customs carrier

1. Customs carrier is the legal entity of the Republic of Kazakhstan answering to the conditions determined by Article 34 of this Code.

The legal entity is recognized customs carrier after inclusion in the register of customs carriers.

The register of customs carriers is kept by authorized body in the field of customs affairs.

2. The customs carrier transports the goods which are under customs control on customs area of the Customs union according to the customs legislation of the Customs union and (or) the Republic of Kazakhstan.

3. Information containing in the register of customs carriers, and also data on exception of specified persons from the register are placed on Internet resource of authorized body in the field of customs affairs.

Monthly no later than the fifth day of every month the authorized body in the field of customs affairs provides placement of the updated register on the specified Internet resource.

4. The status of customs carriers is confirmed by the document which form and procedure for application are established by the decision of the Commission.

The document specified in part one of this Item is issued by authorized body in the field of customs affairs.

Article 34. Conditions of inclusion in the register of customs carriers

Conditions of inclusion of the legal entity in the register of customs carriers are:

1) implementation by this person of activities for transportation of goods within at least two years for date of the appeal to customs authority;

2) provision of ensuring payment of customs duties, taxes on the amount equivalent to at least than two hundred thousand euros, using the market rate of currency according to the tax legislation of the Republic of Kazakhstan on the date of introduction of such providing;

3) availability of the allowing document for implementation of activities for transportation of goods if such type of activity requires availability of the specified document according to the legislation of the Republic of Kazakhstan;

4) stay in property, economic maintaining, operational management, lease of the goods of vehicles, including the vehicles suitable for transportation of goods used for transportation under customs seals and seals;

5) absence on the date of the appeal to customs authority of unexecuted obligation on customs payment, taxes and penalty fee;

6) lack of the facts of attraction within one year about day of the appeal to customs authority to the administrative responsibility according to Articles 521-530, 532-534, 538, 539, 549-551, 555, 558 Codes of the Republic of Kazakhstan about administrative offenses;

7) availability of the technical equipment on each vehicle allowing customs authority to determine the location of this vehicle by signal transmission.

Requirements to technical equipment and procedure for its application are established by authorized body in the field of customs affairs.

8) availability of the agreement (agreement) on use of information system of electronic invoices.

Article 35. Procedure for inclusion in the register of customs carriers

1. The application for inclusion in the register of customs carriers is submitted in the form approved by authorized body in the field of customs affairs.

1-1. The legal entity has the right to submit the application for inclusion in the register of customs carriers in electronic form.

2. The following documents confirming the declared data are enclosed to the application:

1) No. 432-V ZRK is excluded according to the Law of the Republic of Kazakhstan of 03.12.2015;

2) No. 432-V ZRK is excluded according to the Law of the Republic of Kazakhstan of 03.12.2015;

3) No. 432-V ZRK is excluded according to the Law of the Republic of Kazakhstan of 03.12.2015;

4) No. 432-V ZRK is excluded according to the Law of the Republic of Kazakhstan of 03.12.2015;

5) the documents confirming ensuring payment of customs duties, taxes according to Chapter 16 of this Code;

6) notarially attested copies of the documents confirming right of possession with vehicles of international delivery which are supposed to be used when implementing activities as customs carrier;

7) copies of certificates on assumption of vehicles of international delivery for transportation of goods under customs seals and seals;

8) the copy of the allowing document for implementation of activities for transportation of goods if such type of activity requires availability of the specified document according to the legislation of the Republic of Kazakhstan;

9) the conclusion of territorial subdivision of authorized body in the field of customs affairs in which zone of activities person, on compliance to the conditions determined by subitems 4) and 7) of Item 1 of Article 34 of this Code is registered.

2-1. Submission of the documents provided in Item 2 of this Article is not required in case of possibility of receipt of information containing in them from the state information systems and (or) from form of data.

3. The application with the documents attached to it is considered by authorized body in the field of customs affairs within fifteen calendar days from the date of its registration.

4. The decision on inclusion in the register is drawn up by the order of the head (person, it replacing) authorized body in the field of customs affairs and becomes effective from the date of adoption of the order.

5. The decision on refusal in inclusion in the register of customs carriers is made in case of non-presentation of all documents specified in Item 2 of this Article, or discrepancy of the applicant to requirements, stipulated in Clause 34 of this Code. After elimination by the applicant of these violations the application is considered according to the procedure, established by this Code.

6. In case of inclusion or refusal in inclusion of person in the register of customs carriers the authorized body in the field of customs affairs notifies the applicant in writing.

Article 36. Bases for exception of the register of customs carriers

1. The bases for exception of the register of customs carriers are:

1) non-compliance with conditions of inclusion in the register of the customs carriers established by subitems 2) - 4) and 7) Articles 34 of this Code;

2) non-compliance by customs carrier with the obligations provided by subitems 1) - 3) articles 37 of this Code;

3) statement of customs carrier for its exception of the register of customs carriers;

4) liquidation of the legal entity according to the legislation of the Republic of Kazakhstan;

5) reorganization of the legal entity, except for transformations.

2. The decision on exception of the register of customs carriers is drawn up by the order of the head (person, it replacing) authorized body in the field of customs affairs with indication of the exception reason.

3. Within five working days from the date of adoption of the order the relevant information in writing goes to the specified person.

4. In case of exception of person of the register of customs carriers on the bases provided by subitems 1) - 3) Item 1 of this Article, the repeated application of the specified person for inclusion in the corresponding register is considered by authorized body in the field of customs affairs upon termination of one year from the date of adoption of the order on exception of person of such register.

Article 37. Obligations of customs carrier

The customs carrier shall:

1) to comply with conditions and to fulfill the requirements established by this Code, in transit goods according to customs procedure of customs transit;

To record 2) the goods transported according to customs procedure of customs transit and to represent to customs authorities the reporting on transportation of such goods, including with use of information and communication technologies, according to the procedure, established by authorized body in the field of customs affairs;

3) to fulfill duty on payment of customs duties, taxes in the cases provided by Articles 331 and 332 of this Code;

Not to disclose, not to use 4) for own purposes and not to transfer to other persons, except as specified, stipulated by the legislation the Republic of Kazakhstan, the received from the sender of goods, their receiver or the freight forwarder information, component the state, commercial, bank and protected by the law other secret (secrets), or other confidential information;

5) to inform authorized body in the field of customs affairs on change of the data declared to them in case of inclusion in the register of customs carriers within five working days from the date of change of such data.

Article 38. Responsibility of customs carrier

In transit of goods according to customs procedure of customs transit the customs carrier bears responsibility according to the laws of the Republic of Kazakhstan or the legislation of state members of the Customs union for non-execution or improper execution of the obligations.

Article 39. Warehouse keeper of temporary storage

1. Warehouse keeper of temporary storage is the legal entity of the Republic of Kazakhstan created in the territory of the Republic of Kazakhstan, answering to the conditions determined by article 40 of this Code.

The legal entity is recognized the warehouse keeper of temporary storage after inclusion in the register of owners of warehouses of temporary storage.

2. The warehouse keeper of temporary storage performs storage of the goods which are under customs control in cases and on the conditions established by the customs legislation of the Republic of Kazakhstan.

3. Territorial subdivisions of authorized body in the field of customs affairs send information containing in the register of owners of warehouses of temporary storage and also data on suspension, renewal of the related activity or exception of specified persons from the register to authorized body in the field of customs affairs.

Monthly no later than the fifth day of every month the authorized body in the field of customs affairs provides placement of the updated register on Internet resource of authorized body in the field of customs affairs.

Article 40. Conditions of inclusion in the register of owners of warehouses of temporary storage

1. Conditions of inclusion of the legal entity in the register of owners of warehouses of temporary storage are:

1) stay in property, economic maintaining, operational management or lease of rooms and (or) open areas, held for use as warehouse of temporary storage and meeting the following requirements:

availability of control systems of entrance of vehicles on the territory and departure from the territory, persons on the territory and (or) to rooms and exit from the territory and (or) from the rooms (where are the documents, goods and vehicles which are subject to customs control) equipped with the means of video surveillance functioning in the round-the-clock mode, allowing to perform viewing of video information about the taken place events during the last thirty calendar days in the territory of warehouse;

availability of necessary cargo handling gears and the special equipment, and also the certified weight equipment corresponding to nature of the placed goods and vehicles, and in case of the placement of gas to special storages - availability of the corresponding metering devices;

availability technically operational sidings;

availability of places for goods inspection, including the covered platforms equipped with electric lighting and equipped with the means of video surveillance functioning in the round-the-clock mode, allowing to perform viewing of video information during the last thirty calendar days;

the place of examination shall be designated (is outlined) on perimeter by paint of yellow color and to exclude availability of not looked through zones (sites) for means of video surveillance;

the territory, including the adjoining handling platforms, shall be designated according to Item 3 of article 186 of this Code and have concrete or asphalt covering;

in the territory buildings (structure) and constructions which are not connected with activities of warehouse shall not be located;

the territory, including the adjoining handling platforms (one or several storage facilities and platforms), shall be single and indivisible complex, locate at one postal address and have continuous barrier on all perimeter;

2) availability of the insurance contract of civil responsibility which can come owing to damnification to the goods of other persons which are stored or violations of other conditions of contracts of storage with other persons. The size of insurance sum is established by the agreement;

3) absence on the date of the appeal to customs authority of unexecuted obligation on customs payment, taxes and penalty fee;

4) lack of the facts of attraction within one year about day of the appeal to customs authority to the administrative responsibility according to Articles 521, 528, 532-534, 538, 539, 540, 552, 555, 558 Codes of the Republic of Kazakhstan about administrative offenses;

5) availability of the agreement (agreement) on use of information system of electronic invoices.

2. If ownership of rooms and (or) open areas is performed based on the lease agreement, such agreement shall be signed for the term of at least one year on the date of filing of application about inclusion in the register of owners of warehouses of temporary storage.

Article 41. Procedure for inclusion in the register of owners of warehouses of temporary storage

1. The application for inclusion in the register of owners of warehouses of temporary storage is submitted in the form approved by authorized body in the field of customs affairs with appendix of the insurance contract of the civil owner's liability of warehouse of temporary storage.

The legal entity has the right to submit the application for inclusion in the register of owners of warehouses of temporary storage in electronic form.

2. No. 432-V ZRK is excluded according to the Law of the Republic of Kazakhstan of 03.12.2015.

3. The application is considered by territorial subdivision of authorized body in the field of customs affairs in which zone of activities the warehouse, within fifteen calendar days from the date of its registration is established.

4. The official of territorial subdivision of authorized body in the field of customs affairs examines rooms and the applicant's territories according to Item 3 of article 208 of this Code on compliance to the requirements determined by the subitem 1) of Item 1 of article 40 of this Code.

When carrying out survey the applicant provides to the official of territorial subdivision of authorized body in the field of customs affairs of the copy of the following documents with presentation of originals:

1) confirming right of possession with rooms and (or) the open areas, held for use when implementing activities as warehouse of temporary storage;

2) plans, drawings of the rooms and the territories declared as warehouse of temporary storage;

3) the necessary cargo handling gears and the special equipment, and also the certified weight oborudovaniye corresponding to nature of the placed goods and vehicles confirming availability, and in case of the placement of gas to special storages - the corresponding metering devices.

At the same time copies of the submitted documents are attached to the act of customs examination of rooms and the territories which remains in territorial subdivision of authorized body in the field of customs affairs.

5. The decision on inclusion in the register is drawn up by the order of the head (person, it replacing) territorial subdivision of authorized body in the field of customs affairs and becomes effective from the date of adoption of the order.

6. The decision on refusal in inclusion in the register of owners of warehouses of temporary storage is made in case of non-presentation of the documents specified in Items 1 and 4 of this Article, or discrepancy of the applicant to requirements, stipulated in Clause the 40th of this Code.

7. In case of inclusion or refusal in inclusion of person in the register of owners of warehouses of temporary storage the territorial subdivision of authorized body in the field of customs affairs notifies the applicant in writing.

Article 42. Suspension of operations of the warehouse keeper of temporary storage

1. According to the written application of the warehouse keeper of temporary storage the activities performed by it can be suspended for a period of up to six months.

2. The decision on suspension of operations of the warehouse keeper of temporary storage is drawn up by the order of the head (person, it replacing) territorial subdivision of authorized body in the field of customs affairs in which zone of activities the warehouse is founded, within ten working days from the date of registration of a statement of the specified person and becomes effective from the date of adoption of the order.

3. From the date of adoption of the order, stipulated in Item 2 these Articles, goods placement on warehouse of temporary storage it is not allowed.

4. The goods and vehicles of international delivery which are on temporary storage shall be placed in other places of temporary storage and (or) stipulated in Item 2 these Articles are declared to the room under other customs procedures within thirty calendar days from the date of adoption of the order.

5. According to the written application of the warehouse keeper of temporary storage the activities performed by it (in case of observance of the conditions determined by article 40 of this Code) are resumed the order of the head (person, it replacing) territorial subdivision of authorized body in the field of customs affairs within ten working days from the date of registration of a statement of the specified person.

6. Within five working days from the date of adoption of the order of the head (person, it replacing) territorial subdivision of authorized body in the field of customs affairs about suspension of operations of the warehouse keeper of temporary storage or about renewal by the specified owner of the related activity such information in writing goes to the specified owner.

Article 43. Bases for exception of the register of owners of warehouses of temporary storage

1. The bases for exception of the register of owners of warehouses of temporary storage are:

1) non-compliance with conditions of inclusion in the register of owners of the warehouses of temporary storage established by subitems 1) and 2) of Item 1 of article 40 of this Code;

2) non-compliance by the warehouse keeper of temporary storage of the obligations provided by subitems 1) - 5), 7) and 8) Articles 44 of this Code;

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