ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of November 17, 2015 No. 567

About approval of Rules of realization, destruction or other use of the detained goods, expense recoveries on their storage, and also return of the amounts from their realization

According to Item 5 of Article 237, Item 2 of Article 240 and Item 2 of article 241 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 realization, destruction or other use of the detained goods, expense recoveries on their storage, and also return of the amounts from their realization.

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 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 after day of its first official publication.

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of November 17, 2015 No. 567

Rules of realization, destruction or other use of the detained goods, expense recoveries on their storage, and also return of the amounts from their realization

1. General provisions

1. These rules of realization, destruction or other use of the detained goods, expense recoveries on their storage, and also return of the amounts from their realization (further - Rules) are developed according to Chapter 26 of the Code of the Republic of Kazakhstan of June 30, 2010 "About customs affairs in the Republic of Kazakhstan" (further - the Code) and establish procedure for realization of the detained goods, destruction or other use of the detained goods, expense recovery on storage of the detained goods, and also return of the amounts from realization of the state revenues of the goods which are not objects of criminal or administrative offenses detained by bodies.

2. In these rules the following concepts are used:

1) the authorized legal entity - the legal entity determined according to the order of the Minister of Finance of the Republic of Kazakhstan of December 25, 2014 No. 585 "About determination of the authorized legal entity in the field of realization of the taxpayer (tax agent), the payer and (or) goods detained by bodies of state revenues" limited at the disposal of property registered in the Register of state registration of regulatory legal acts for No. 10152;

2) the detained goods - the goods detained by bodies of state revenues, provided by Chapter 26 of the Code;

3) documents on the detained goods - documents (commercial, transport, customs and others) on the goods detained by bodies of state revenues, provided by Chapter 26 of the Code;

4) the owner of the detained goods - the customs applicant, the other person having right of possession, uses and (or) orders, and in cases when owner is the foreign person, or the information about the owner of goods at body of state revenues is absent - person in whose ownership goods were for date of detention.

3. The detained goods concerning which realization and other use or destruction according to these rules is carried out are not subject to customs declaring and the room under customs procedure.

4. The body of state revenues which performed detention of goods no later than fifteen calendar days about day of the expiration of storage durations of the detained goods notifies the owner of the detained goods on the expiration of storage durations, and concerning perishable products in day of detention of goods.

5. In case of not demand of the detained goods owners, the body of state revenues within one working day from the date of the expiration of storage, stipulated in Item 1 article 238 of the Code, sends to authorized state bodies inquiries regarding provision of the conclusions resolving import of detainees of goods to customs area of the Eurasian Economic Union (further - EEU):

limited and prohibited to movement through customs border of EEU;

subject to obligatory certification, or conducting examinations.

6. Within one working day of the receipt of the corresponding conclusions following behind day, and also in the presence of such documents for date of detention of goods, the body of state revenues accepts one of the following decisions:

about the direction of documents to the authorized legal entity for realization of the detained goods;

about extermination of detainees of goods.

The goods prohibited to import to customs area of EEU, and also which are not subject to realization according to the conclusions of authorized state bodies are not subject to the direction on realization.

7. The following documents for realization of the detained goods go to the authorized legal person:

original of the written appeal of body of state revenues;

the delivery-acceptance certificate of documents on the detained goods in form, according to appendix 1 to these rules;

data on the detained goods in form, according to appendix 2 to these rules;

the copy of the protocol of detention of goods and documents on them, in form of the Commission of custom union approved by the decision of May 20, 2010 No. 260 "About forms of customs papers";

calculation of the payable amounts of customs duties, taxes and details for transfer in the republican budget;

calculation of expense amounts for storage of the detained goods, on the date of document transfer to the authorized legal entity, provided by person at which there are stored detained goods;

the conclusions of authorized state bodies based on which commodity importation on customs area of EEU is resolved;

the technical documents, photo and video records which are at the disposal of body of state revenues, concerning the detained goods.

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