ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of March 31, 2015 No. 246

About approval of Rules of making of customs clearance of goods by officials of bodies of state revenues

According to article 271 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 clearance of goods as officials of bodies of state revenues.

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.

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of March 31, 2015 No. 246

Rules of making of customs clearance of goods by officials of bodies of state revenues

Chapter 1. General provisions

1. These rules of making of customs clearance of goods by officials of bodies of state revenues (further - Rules) are developed according to article 271 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 the sequence of actions of officials of bodies of state revenues (customs posts) when making the customs transactions connected with customs clearance and release of goods in case of their room under customs procedures.

2. Rules are not applied when implementing customs clearance of the goods placed under customs procedure of customs transit.

3. Customs clearance of goods is performed by officials of customs posts, authorized to make such customs transactions according to job (functional) responsibilities (further - the authorized officer).

4. The authorized officer makes customs clearance of goods with use of the declaration on goods (further - DT) in the form of the written or electronic instrument.

5. In case of customs clearance of goods and carrying out customs control the authorized officer uses risk management system.

6. In case of customs clearance of goods of DT moves the customs applicant or the customs representative in body of state revenues in which zone of activities there are goods under customs control, except as specified, established by part two of this Item, and also paragraph 8 of Chapter 2 of these rules.

For the purpose of process improvement of customs clearance of the goods moved with pipeline transport or on power line according to the decision of authorized body in the field of customs affairs, DT concerning the specified goods can move in other body of state revenues.

7. In case of customs declaring of components of goods in not collected or sorted type, including in incomplete or incomplete type with indication of one classification code according to the Commodity nomenclature of foreign economic activity of the Eurasian Economic Union (further - the CN FEA EEU) the declaration moves the customs applicant or the customs representative to exclusively territorial authority of state revenues specified in permission.

Chapter 2. Actions of the authorized officer when making customs clearance of goods in case of customs declaration of goods in writing

Paragraph 1. Actions of the authorized officer in case of acceptance, registration or refusal in registration of DT

8. The customs transactions connected with acceptance of DT, registration and refusal in registration of DT are performed according to the Decision of Board of the Eurasian economic commission of July 2, 2014 No. 98 "About the Instruction about order of registration or refusal in registration of the declaration for goods (further - the Order of registration or refusal in registration of the declaration for goods).

9. The authorized officer accepts DT given the customs applicant or the customs representative by fixation of date and time of giving of DT, its electronic copy and necessary documents in the magazine of registration of DT in paper and (or) electronic type in form according to appendix 1 to these rules.

The refusal in acceptance of DT is forbidden.

10. When giving DT by the customs applicant or customs representative, the authorized officer checks availability of the documents specified in articles 281 and 282 of the Code represented in case of customs declaration of goods.

11. Acceptance of DT is confirmed by putting down on two copies of the inventory of date and time by the authorized officer, with indication of its surname and initials, the signature and print of personal number seal.

12. In case of acceptance of DT the authorized officer checks terms of its giving.

If DT is given with violation of terms, stipulated in Clause 283 Codes, the authorized officer takes the measures provided by the Code of the Republic of Kazakhstan of July 5, 2014 "About administrative offenses".

13. The authorized officer in time no more than thirty minutes from the moment of giving of DT makes its registration.

Registration of DT is made in the presence of payment confirmation of customs duty for customs declaration of goods according to article 138 of the Code and lack of the bases in refusal of registration of DT.

14. Registration of DT is performed by the authorized officer in information system of body of state revenues, and also in the magazine of registration of DT.

15. The authorized officer refuses registration of DT if:

1) DT is given on customs post, not competent to register DT;

2) DT is given on customs post not the authorized person.

Check of powers of the person, the giving DT, is performed by the authorized officer by comparison of the data containing in DT to information which is available in the Register of customs representatives and also with decisions of authorized body in the field of customs affairs about assignment to the customs applicant of the code used for forming of electronic copies of DT;

3) in DT the main data, stipulated in Article 279 Codes are not specified;

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