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The document ceased to be valid since March 2, 2018 according to Item 2 of the Order of the Minister of Finance of the Republic of Kazakhstan of January 26, 2018 No. 73

ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 23, 2015 No. 112

About approval of Rules of making of customs transactions in case of customs declaring and release of goods before submission of the customs declaration

According to article 298 of the Code of the Republic of Kazakhstan of June 30, 2010 "About customs affairs in the Republic of Kazakhstan" I ORDER:

1. Approve the enclosed Rules of making of customs transactions in case of customs declaring and release of goods before submission of the customs declaration.

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

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

2) within ten calendar days after state registration of this order its direction on official publication in periodic printing editions and in information system of law of Ad_let;

3) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan.

3. This order becomes effective after ten calendar days from the date of its first official publication.

Minister

B. Sultanov

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of February 23, 2015 No. 112

Rules of making of customs transactions in case of customs declaring and release of goods before submission of the customs declaration

1. General provisions

1. These rules are developed according to article 298 of the Code of the Republic of Kazakhstan of June 30, 2010 "About customs affairs in the Republic of Kazakhstan" (further - the Code) and determine operations procedure of customs applicants and officials of territorial authorities of state revenues by customs declaring and release of goods before submission of the customs declaration.

According to article 298 of the Code release of goods before submission of the customs declaration is performed in the following cases:

1) in case of application of special simplifications concerning Authorized Economic Operators according to Item 2 of article 65 of the Code;

2) when placing in first-priority procedure under customs procedures, except for customs procedure of customs transit, imported (imported) on customs area of the Customs union separate types of goods specified in article 276 of the Code.

2. Concerning the goods specified in article 276 of the Code, except for the goods necessary for natural disaster response, emergency situations of natural and technogenic nature, the military products necessary for accomplishment of shares on peacekeeping or conducting exercises, values in currency type (including foreign currency) and the affined gold, imported by National Bank of the Republic of Kazakhstan and its branches, and also ensuring payment of customs duties, taxes is represented to humanitarian and technical assistance in case of their release before submission of the customs declaration.

Providing is provided in territorial authority of state revenues according to Chapter 16 of the Code.

Release before submission of the customs declaration of goods as which customs applicant the Authorized Economic Operator acts is applied provided that the amount of the import customs duties which are subject to payment, taxes does not exceed the amount of the ensuring payment of customs duties, taxes provided by Authorized Economic Operator according to article 62 of the Code.

2. The sequence of actions of customs applicants and officials of body of state revenues in case of customs declaring and release of goods before submission of the customs declaration

3. For release of goods before submission of the customs declaration the customs applicant submits documents, stipulated in Article 298 Codes to territorial authority of state revenues.

The official of body of state revenues making customs clearance and release of goods (further - the official) performs check on availability of the following documents:

1) the business or transport (transportation) documents containing the information about the sender and the receiver of goods, the country of departure and purpose of goods, the name, the description, classification code of goods according to the Commodity nomenclature of foreign economic activity at the level is at least first four signs, quantity, gross weight and cost of goods;

2) obligations about submission of the customs declaration by the customs applicant and submission of necessary documents in the form established in appendix 1 to these rules;

3) the documents and data confirming observance of prohibitions and restrictions.

4. The official registers the obligation about submission of the customs declaration by the customs applicant and submission of necessary documents if:

1) goods are under customs control in zone of activities of territorial authority of state revenues to which documents are filed;

2) documents are filed by the authorized person (the customs applicant or the customs representative);

3) the documents specified in Item 3 of these rules are provided in full.

5. Registration of the obligation is performed in the Magazine of registration of obligations about submission of the customs declaration and submission of necessary documents and data in the form established by appendix 2 to these rules. Registration number is put down in the left upper corner of the obligation and consists of the following elements / hkhkhkhkh/hkhkhkhkhkh/hkhkhkhkh/vdt,

           1 2 3 4

where 1 - code of territorial authority of state revenues according to the qualifier of bodies of state revenues;

2 - registration date;

3 - sequence number of the obligation;

4 - sign of release of goods before submission of the customs declaration.

6. For the purpose of carrying out customs control, including using risk management system, the official performs the following operations:

1) makes verification of data on the goods specified in documents;

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