On Customs Affairs in the Republic of Kazakhstan
Non-official translation
The Code of the Republic of Kazakhstan dated June 30, 2010 No. 296-IV
Unofficial translation
Footnote. See the Law of the Republic of Kazakhstan dated June 30, 2010 No. 298-IV
"On Introduction of the Code of the Republic of Kazakhstan" "On Customs Affairs in the
Republic of Kazakhstan".
Note of the RCLI (Republican Centre of Legal Information)!
Until January 1, 2013 throughout the text of the Code, except for the Sub-
paragraph 4) of Paragraph 1 of Article 251, the terms "identification number", "the
identification numbers", "on identification number", "of identification number"
according to the Law of the Republic of Kazakhstan dated 30.06.2010 No. 298-IV shall
respectively be given the same meaning as the terms "registration number", "the
registration numbers", "on registration number" "of registration number".
This Code defines the legal, economic and organizational principles of customs
activity in the Republic of Kazakhstan and is aimed at the protection of the sovereignty
and economic security of the Republic of Kazakhstan, enhancing the relationships between
Kazakhstan’s economy within the world economic systems and the liberalization of
international economic activity.
GENERAL PART
SECTION 1. GENERAL PROVISIONS
Chapter 1. BASIC PROVISIONS
Article 1. Customs Affairs (Regulation) in the Republic of Kazakhstan 1. Regulation of relations in the territory of the Republic of Kazakhstan as part
of the territory of the Customs Union, where the Republic of Kazakhstan has exclusive
jurisdiction with regard to transportation of goods through the customs border of the
Customs Union, their transportation through the single customs territory of the Customs
Union under the customs control, the temporary storage, customs declaring, issuing and
use in accordance with the customs procedures, carrying out customs control, payment of
customs duties and customs taxes, as well as the relations of power between customs
bodies and entities exercising the right to possession, exploitation and disposal of
mentioned goods, shall be carried on according to the customs affairs (regulations) in
the Republic of Kazakhstan.
2. Customs regulations in the Republic of Kazakhstan shall be carried out in
accordance with the customs legislation of the Customs Union, and where it is not
regulated by such legislation, it shall be carried out in accordance with the
legislation of the Republic of Kazakhstan.
3. The customs affairs sphere is the area of public administration in the
implementation of customs.
Article 2. Management in the Customs Issues 1. The authorized body in the customs issues shall carry out direct supervision in
customs issues.
2. The authorized body in the customs issues in accordance with the customs
legislation of the Customs Union and (or) legislation of the Republic of Kazakhstan:
1) shall conduct customs policy in the Republic of Kazakhstan;
2) shall work out and confirm the normative legal acts specified by this Code;
3) shall carry out management of the customs bodies;
4) shall determine the power of the government agencies that fall within its
jurisdiction;
5) shall generate and create informational systems, communications systems and
data link systems, technical equipment of customs control, as well as information
security products;
6) shall make decisions regarding the registry of bodies who may carry out
activity in the customs affair sphere;
7) shall carry out customs administration;
8) shall carry out customs control of the transfer of goods and the means of
transport through the customs border of the Customs Union;
9) shall inform participants of foreign economic and other activities in the
region of the customs affairs, of any amendments or supplements to the customs
legislation of the Customs Union and (or) the Republic of Kazakhstan, in a regular and
timely manner;
10) shall administer customs statistics;
11) shall exercise other powers provided by this Code, by other statutes of the
Republic of Kazakhstan, by acts of the President of the Republic of Kazakhstan and of
the Government of the Republic of Kazakhstan.
Article 3. Customs Legislation of the Republic of Kazakhstan
1. Customs legislation of the Republic of Kazakhstan shall be based on the
Constitution of the Republic of Kazakhstan and shall consist of:
1) this Code;
2) the normative legal acts, the adoption of which is provided for by this Code.
In the event that an international agreement ratified by the Republic of Kazakhstan
provides for regulations other than those stipulated by this Code, then the regulations
of the international agreement shall apply.
2. The measures of customs tariff regulations, prohibitions and restrictions,
customs and tax legislation of the Republic of Kazakhstan effective on the day of
registration of tax declaration or other tax documents, shall be applied in the region
of the customs affairs, unless otherwise specified by this Code.
3. With respect to goods and means of transport crossing the customs border of the
Republic of Kazakhstan, and where there is an infringement of the requirements
stipulated by the customs legislation of the Republic of Kazakhstan, customs and tax
legislation of the Republic of Kazakhstan shall be applied, as well as measures of
customs tariff regulations, prohibitions and restrictions effective on the date of
actual conveyance of goods and means of transport across the customs border of the
Customs Union, unless otherwise specified by this Code.
If the day of the actual crossing of the customs borders of the Customs Union by
the goods isn't established, the customs and tax legislation of the Republic of
Kazakhstan, the measures of customs and tariff regulation, the prohibitions and
restrictions operating on the day that the violation of established requirements is
identified shall be applied.
Article 4. Basic Terms Used in This Code
1. Basic terms used in this Code are as follows:
1) accident - incident of a technical, technological or other character, harmful
in its consequences, which took place involving vehicles and (or) other goods placed
under customs control, having led to changes in quantity and (or) quality not provided
by the customs legislation of the Customs Union and (or) the legislation of the Republic
of Kazakhstan, which have not been produced by intentional actions of the proprietor and
(or) the person owning the goods at the moment of these changes, with the exception of
natural changes given normal conditions of transportation, storage and use
(exploitation), as well as those extraordinary and unavoidable changes in the stated
conditions and circumstances (force majeure);
2) declarant - person declaring the goods or in the name of whom the goods are
being declared;
3) goods for personal use - goods intended for the personal, family, home and
other needs of physical persons not related to entrepreneurial activity, transported
through the customs border in an accompanied or unaccompanied baggage, as an
international mailing or by other means;
4) customs body of departure - customs body and (or) other customs body of the
Member-State of the Customs Union, which performs the customs operations related to the
submission of goods for the customs procedure of customs transit;
5) customs duty - compulsory payment collected by customs bodies in relation to
the transportation of goods through the customs border of the Customs Union;
6) general ensuring payment of customs payments and taxes - fulfillment of
obligations with respect to payment of customs payments and taxes, effective in the
period of time determined by this Code and covering the risks of carrying out the
customs operations in the territory of the Republic of Kazakhstan;
7) ensuring payment of customs payments and taxes - methods of fulfilling the
obligations with respect to payment of customs payments and taxes, established by
customs legislation of the Customs Union and by this Code;
8) customs control - all operations or measures applied by customs bodies
including a risk management system to ensure compliance with the customs legislation of
the Customs Union and of the legislation of the Republic of Kazakhstan;
9) customs declaration - document composed in accordance with the established
format, containing information on goods, on the chosen customs procedure and other
peculiarities necessary for the release of goods;
10) customs infrastructure - buildings and construction intended for the
functioning of customs bodies, as well as for the social services of customs officials;
11) import of goods into the customs territory of the Customs Union - committing
actions related to crossing the customs border, as a result of which goods are
transported into the customs territory of the Customs Union by any means, including
their shipment as international mailing or with the help of pipeline transportation and
power transmission lines;
12) export of goods from the customs territory of the Customs Union - committing
actions, directed at the export of goods from the customs territory of the Customs Union
by any means, including their shipment as international mailing or with the help of
pipeline transportation and power transmission lines until an actual crossing of the
customs border of the Customs Union occurs;
13) crossing of the customs border of the Customs Union - action of the person,
departing from the customs territory of the Customs Union, arriving in the customs
territory of the Customs Union, and (or) on being in the customs control zone, as well
as the transportation of goods and the means of transport through the customs border of
the Customs Union.
14) The Commission of the Customs Union - single institution which is the
regulating body of the Customs Union;
15) person of the member state of the Customs Union - a physical person
permanently residing in a member state of the Customs Union, including an individual
entrepreneur who is registered in accordance with the legislation of the member state of
the Customs Union, a legal person as well as a body which is not a legal person but
which is established in accordance with the legislation of the member state of the
Customs Union;
16) area of operations of the customs body - territory within which the customs
body carries out customs control in respect of goods and vehicles of international
transportation, which are under customs control;
17) customs procedure - a set of rules or operations defining, for customs
purposes, the requirements and conditions of use and (or) disposal of goods in the
customs territory of the Customs Union or outside it;
18) customs declaring - statement by the declarant to the customs body describing
the goods selected for customs procedure and (or) other information necessary for
release of goods;
19) customs documents - documents comprising exclusively for customs purposes;
20) customs operations - acts committed by persons and customs bodies in order to
ensure compliance with customs legislation of the Customs Union and (or) the Republic of
Kazakhstan;
21) customs payments - import and export customs duties and custom charges, which
are payable to the state budget by a payer in accordance with this Code in view of the
transportation of goods through the customs border of the Customs Union;
22) customs territory of the Customs Union - single customs territory of the
Customs Union, which consists of the territories of the member states of the Customs
Union, as well as exclusive economic zones and continental shelves of the member states
of the Customs Union, artificial islands, installations, constructions and other object,
in respect of which the member states of the Customs Union have exclusive jurisdiction;
23) Customs Code of the Customs Union - international normative legal act,
accepted by the Agreement on the Customs Code of the Customs Union in Minsk on November
27, 2009;
24) customs border of the Customs Union - borders of the customs territory of the
Customs Union, including those exclusive economic zones of the member states of the
Customs Union, such as off-shore artificial islands, installations, constructions and
other object, in respect of which the member states of the Customs Union have
exceptional jurisdiction;
25) goods of the Customs Union - goods being located in the customs territory of
the Customs Union, which are:
completely manufactured in the territories of the member states of the Customs
Union;
imported into the customs territory of the Customs Union and have acquired the
status of the goods of the Customs Union in accordance with this Code and (or)
international treaties of the member states of the Customs Union;
manufactured in the territories of the member states of the Customs Union of the
goods specified in the second and third indents of this sub-paragraph, and (or) foreign
goods, and have acquired the status of the goods of the Customs Union in accordance with
the Code and (or) international treaties of the member states of the Customs Union;
26) international treaties of the member states of the Customs Union - the
international treaties constituting the contractual basis of the Customs Union;
27) customs representative - the legal entity of the Republic of Kazakhstan, which
carries out customs operations in accordance with the customs legislation of the Customs
Union on behalf of the declarant, by his order or by the order of another interested
person;
28) person carrying out activity in the customs issues - legal entity included in
the register of customs representatives; customs carriers; owners of temporary storage
warehouses; the owners of free warehouses, and the owners of duty free shops;
29) commercial documents - invoices, specifications, shipping and packing lists
and other documents used when carrying out foreign trade and other activities, as well
as used to confirm the transactions involving the transportation of goods through the
customs border of the Customs Union;
30) transport (conveyance) documents - bill of lading, invoice or other document
confirming the existence of a contract for the carriage of goods and accompanying them
in such transportation;
31) vehicles - a category of goods, including any water vessel, aircraft, road
vehicles, trailers, semitrailers, railway vehicles (rolling stock, rolling stock unit)
or containers with specified technical passports or technical log-books, duplicates,
supplies and equipment, fuel and lubrication materials, cooling and other technical
fluids contained in the fuel tanks, specified by their design if they are transported
together with these vehicles;
32) Kazakhstani person - a citizen of the Republic of Kazakhstan; a stateless
person, who has permanent residence in the Republic of Kazakhstan, an individual
entrepreneur registered in the Republic of Kazakhstan in accordance with the legislation
of the Republic of Kazakhstan, as well as a legal person established in compliance with
the legislation of the Republic of Kazakhstan;
33) crimes and administrative offences - the crimes and the criminal prosecution
which shall be carried out by customs bodies in accordance with the legislation of the
Republic of Kazakhstan and administrative offences, for which in accordance with the
legislation of the Republic of Kazakhstan customs bodies, an administrative process
shall be maintained (implement production);
34) supplies - products which are:
necessary for the proper operation and maintenance of water vessels, aircraft and
trains en route, or at point of stopover or parking, except for spare parts and
equipment;
intended for consumption by passengers and crew members on board of sea-(river)-
crafts, aircraft or by passengers and employees crews on trains, regardless of whether
these stores are sold or not;
intended for sale to passengers and crew members on ships, inland vessels, "river-
sea" vessels, hydrofoil vessels, aerostatic crafts and small vessels, including self-
moving and dumb lighters and barges (further - water vessels), aircrafts or by staff and
passengers in trains no matter whether these supplies are sold or not;
35) customs body of destination - the customs body and (or) other customs body of
the member state of the Customs Union in the region of activity in which the place of
delivery of goods is located, as established by the customs body of the departure
location, or which completes the customs procedure of customs transit;
36) interested person - a person whose individual interests in respect of the
goods are directly and personally affected by the decisions, actions (or inaction) of
customs bodies;
37) checkpoint - area of the customs border of the Customs Union, situated in the
territory of the Republic of Kazakhstan, with customs infrastructure located within the
limits of railway, motorcar, sea or air service meant for passing persons, goods, and
means of transport across the customs border of the Customs Union specified by the
Government of the Republic of Kazakhstan and (or) international treaties of the Republic
of Kazakhstan;
38) postal operator - a person of the Republic of Kazakhstan entitled to provide
postal services in accordance with the relevant postal legislation of the Republic of
Kazakhstan and the acts of the Universal Postal Union;
39) taxes - revenue tax and excise (excises) collected by customs bodies when
importing goods into the customs territory of the Customs Union;
40) non-tariff regulation measures - a set of measures to regulate foreign trade
of goods carried out by the introduction of quantitative and other restrictions and
limitations of an economic nature that are set by international treaties of the Republic
of Kazakhstan, the decisions of the Commission of the Customs Union and the normative
legal acts of the Republic of Kazakhstan, adopted in accordance with international
treaties of the Republic of Kazakhstan;
41) carrier - a person performing the carriage of goods and (or) passengers
through the customs border of the Customs Union and (or) performing the carriage of
goods under customs supervision within the customs territory of the Customs Union, or is
responsible for the use of vehicles;
42) goods - any movable property conveyed across the customs border of the Customs
Union, including the media, the currency of the member states of the Customs Union,
securities, and (or) foreign exchange value, travelers checks, electric power and other
forms of energy, and other movable things equated to movable property;
43) recipient of goods - person, specified in the shipping documents, to whom the
carrier is obliged to deliver the goods under customs control;
44) movement of goods across the customs border - the importation of goods into
the customs territory of the Customs Union or the export of goods from the customs
territory of the Customs Union;
45) release of goods -action of the customs bodies which allows an interested
person use of the goods according to the conditions of the declared customs procedure or
according to the conditions established for those separates of goods which aren't
subject to customs procedures according to this Code;
46) the illegal movement of goods across the customs border of the Customs Union -
the movement of goods across the customs border of the Customs Union away from
established locations or outside of business hours of customs bodies at these locations,
or while concealed from customs control or with a false declaration or non-declaration
of goods, or using documents containing inaccurate information about products, and (or)
the use of fraudulent information or information relating to other goods and means of
identification, as well as attempts to facilitate such movement;
47) shipping documents - commercial and transportation documents for goods moving
across the customs border of the Customs Union;
48) consignment of goods - goods, simultaneously presented to the customs body
under one or several transportation documents and addressed to one recipient from a
single consignor, as well as goods, transported under one postal waybill or relocated as
the luggage by one person;
49) a person - physical and (or) legal person, as well as an organization that is
not a legal entity, unless otherwise stated in this Code;
50) prohibitions and restrictions - a set of measures applied to goods crossing
the customs border of the Customs Union, including non-tariff regulatory measures,
measures affecting merchandise trade and enacted on the basis of the national interest,
special kinds of prohibitions and restrictions of merchandise trade, and export control
measures which include military products, technical regulations as well as sanitary-
epidemiological, veterinary, quarantine, phytosanitary and radiation requirements, which
are set by international treaties of the Republic of Kazakhstan, by the decisions of the
Commission of the Customs Union and the normative legal acts of the Republic of
Kazakhstan issued in accordance with international treaties of the Republic of
Kazakhstan;
50-1) authorized legal entity - legal entity, determined by the Government of the
Republic of Kazakhstan, in the context of limited sale of the payer’s property in
possession;
51) international postal mailings - postal mailings accepted for transfer beyond
the customs territory of the Customs Union, arriving to the customs territory of the
Customs Union or travelling through this territory and accompanied by the documents
provided by acts of the World Postal Union;
52) international transport vehicles - vehicles imported into the customs
territory of the Customs Union or exported beyond its borders in order to start and (or)
complete the international carriage of goods, passengers and (or) luggage, carrying them
with special equipment designed for loading, unloading, handling and protection of
goods, supplies, technical supplies and equipment, as well as spare parts and equipment
for repair, maintenance or operation of the vehicle on passage;
53) conditional release - release of goods subject to restrictions on its use and
disposal;
54) foreign goods - goods that are not goods of the Customs Union, as well as
goods that have acquired the status of foreign goods in accordance with this Code;
55) foreign person - a person who is not a person of the member state of the
Customs Union;
56) express cargo - goods being transported within the framework of rapid transit
by any mode of transport with the use of electronic information systems for organization
and transport tracking with the goal of delivering such goods to the recipient in
accordance with the individual invoice within the minimal possible and (or) fixed term,
with the exception of good, sent in the international mailings.
2. For the purposes of this Code, all other terms are used with the meanings
defined by the applicable articles,
3. The terms of civil and other legislation of the Republic of Kazakhstan used in
this Code shall apply in the same sense in which they are used in the corresponding
industry legislation of the Republic of Kazakhstan, unless otherwise stipulated by this
Code.
Footnote. Article 4 as amended by the Law of the Republic of Kazakhstan dated
28.12.2010 No. 368-IV (shall be enforced upon expiry of ten calendar days after its
official publication).
Article 5. Procedure for Calculation of a Term, Stipulated by Customs
Legislation of Customs Union and (or) the Republic of Kazakhstan
1. A term, established by customs legislation of Customs Union and (or) the
Republic of Kazakhstan, shall be determined by reference to a calendar date or a period
of time, which is calculated by years, months, days and hours.
The term shall be determined also by referring to an event, or to an action which
ought to be carried out.
2. If the special procedure for calculation of terms, to determine the beginning
and the end of terms, by reference to a period of time is not established by the customs
legislation of Customs Union or the Republic of Kazakhstan, the rules specified in the
Paragraphs 3-8 of this Code shall be applied in the customs legislation of Customs Union
or the Republic of Kazakhstan.
3. The period of a term, shall begin on the day following the calendar date or the
happening of an event, by which its beginning is determined.
4. A term, calculated in years, shall expire on the corresponding day and month of
the last year term.
5. A term, calculated in months, shall expire on the corresponding date of the
last month of the term.
If the end of a term of calculating by months falls on a month in which there is
no appropriate date, the term shall run off on the last day of such month.
6. If the last day of a term falls on a non-working day, the next working day
shall be deemed to be the day of the end of the term.
7. If a term is established to carry out an action, it may be carried out until
23:59 of that last day.
However if this act must be carried out by an organization, the term shall expire
at that time when the appropriate operations cease in this organization.
Written applications and notifications, delivered to the post operator until 23:59
of the last day of term, shall be deemed to be delivered on time.
8. If the term is calculated by working days, weekdays from Monday to Friday,
which are not holidays, and are not otherwise declared as nonworking days in accordance
with the legislation of the Republic of Kazakhstan do not fall shall be understood to be
business (working) days.
If custom bodies are open on nonworking days in the places where goods are moving
through the customs border, this nonworking day is deemed to be a working day for the
purposes of calculating the term of carrying out customs operations by that customs
body.
CHAPTER 2. THE CUSTOMS BODIES OF THE REPUBLIC OF KAZAKHSTAN
Article 6. The Customs Bodies System of the Republic of Kazakhstan
1. The customs bodies of the Republic of Kazakhstan (hereinafter referred to as -
the customs bodies) shall mean state bodies which participate, within the limits of
their authority, in pursuing customs policy and directly implementing customs activity
in the Republic of Kazakhstan, as well as executing other functions stipulated by the
legislative acts of the Republic of Kazakhstan.
2. The single system of customs bodies of the Republic of Kazakhstan shall consist
of the following:
1) an authorized body on customs issues;
2) territorial subdivisions of the authorized body on customs issues in the
regions (regions, cities of importance within the Republic, the capital), hereinafter
referred to as - the territorial subdivisions of the authorized body on customs issues;
3) customs;
4) customs posts;
5) checkpoints at the customs border of the Customs Union;
6) specialized customs bodies.
3. Customs computation offices, customs laboratories, dog-handling, training,
scientific and research and other specialized customs institutions, educational
institutions of higher vocational and additional education, as well as state enterprises
whose activity promotes the solution of the tasks imposed on the customs bodies in
accordance with this Code, shall be established by decision of the Government of the
Republic of Kazakhstan.
4. Customs bodies shall have the identification flag and identification sign of
the customs bodies.
The description and the procedure for use of the identification flag and
identification sign of the customs bodies shall be approved by the Government of the
Republic of Kazakhstan.
5. The authorized body on customs issues shall develop a reporting system and a
system of assessment of activity with priority given to the issues of crime prophylactic
measures, security of constitutional rights and the freedom of the citizen, social and
state interests, confidence on the part of population, with definition of mechanisms of
external evaluation, given by the authorized bodies and the society, with introduction
ranking score of the civic institution.
Footnote. Article 6 as amended by the Law of the Republic of Kazakhstan dated
06.01.2011 No. 379-IV (shall be enforced upon expiry of ten calendar days after its
first official publication).
Article 7. Principles of Activity of the Customs Bodies
The activity of the customs bodies shall be based on the following principles:
1) lawfulness;
2) ensuring the right to defense and equality before the la, respect and
observance of the rights of participants in foreign economic and other activity in the
region of customs activity;
3) equality of all before the law;
4) transparency.
Article 8. The Basic Tasks of the Customs Bodies The customs bodies shall carry out the following tasks in the customs territory of
the Customs Union in order to:
1) assist realization of unified trade policy of Customs Union;
2) ensure performance of customs legislation of the Customs Union, customs
legislation of the Republic of Kazakhstan and other legislation of the Republic of
Kazakhstan, and oversee the performance of tasks which are imposed upon the customs
bodies;
3) carry out customs operations and conduct customs control, particularly within
the context of mutual administrative assistance;
4) levy customs payments and taxes, as well as special, antidumping and
compensatory duties, control the correctness of their calculations and timeliness of
payment, and take measures for their enforced recovery within the limits of their
authority;
5) ensure, within the limits of their authority, observation of customs tariff
regulation measures, prohibitions and restrictions concerning goods conveying across
customs borders;
6) ensure, within the limits of their authority, observation of rights and legal
interests in the area of customs regulation and create conditions for accelerating
commodity circulation though the customs border of the Customs Union;
7) ensure, within the limits of their authority, the measures to protect national
security of Member-States of the Customs Union, human life and health, animal and
vegetal life, and the environment, as well as measures to counteract legitimization
(laundering) of income taken by illegal means to finance terrorism when taking charge of
movement of currency of the Member-States of the Customs Union, securities and (or)
other currency valuables, travelers checks across the customs border of the Customs
Union in accordance with the international agreement of member states of the Customs
Union;
8) detect, warn and suppress crimes and administrative offences in accordance with
the legislation of the Republic of Kazakhstan;
9) ensure protection of intellectual property rights in the customs territory of
the Customs Union, within the limits of their authority;
10) maintain customs statistics;
11) participate in the development and realization of customs regulations in the
Republic of Kazakhstan;
12) ensure, within the limits of their authority, the sovereignty and economic
security of the Republic of Kazakhstan;
13) implement and develop customs declaration procedures, customs controls, as
well as creating conditions to simplify the customs operations relating to goods and
means of transport, when moving across the customs borders of the Customs Union;
14) exercise customs control after releasing goods, as well as take actions to
collect debt;
15) ensure implementation of international agreements of the Republic of
Kazakhstan and take part in framing the international agreements of the Republic of
Kazakhstan in the region of customs affairs;
16) take part in realization of single budget policy, development of material and
the technical and social base of customs bodies;
Note of the RCLI!
Sub-paragraph 17) shall be enforced from 01.07.2011 (see Art. 1 of the Law of the
Republic of Kazakhstan dated 30.06.2010 No. 298-IV).
17) exercise radiation control at checkpoints across the customs border of the
Customs Union;
Note of the RCLI!
Sub-paragraph 18) shall be enforced from 01.07.2011 (see Art. 1 of the Law of the
Republic of Kazakhstan dated 30.06.2010 No. 298-IV).
18) exercise transport and quarantine control in the automobile border checkpoints
of the Customs Union;
Note of the RCLI!
Sub-paragraph 19) shall be enforced from 01.07.2011 (see Art. 1 of the Law of the
Republic of Kazakhstan dated 30.06.2010 No. 298-IV).
19) coordinate veterinary sanitation control agencies and plant quarantine control
in the automobile border checkpoints of the Customs Union;
20) cooperate with the customs agencies and other agencies of international states
and international organizations in accordance with the international agreements of the
Republic of Kazakhstan;
21) implement other tasks, as specified by this Code.
Article 9. Rights of the Customs Bodies
The customs bodies shall be entitled to:
1) request and receive necessary information, documents and data relevant to
customs activity from state bodies of the Republic of Kazakhstan and bodies of foreign
states, declarants, persons, and verified persons carrying out activity in the region of
customs control;
2) engage specialists of different branches of human knowledge when carrying out
customs control;
3) stop means of transport, as well as forcibly return marine and aerial vehicles
leaving customs territory of the Customs Union without the permission of customs bodies;
4) bring suits in courts in compliance with the legislation of the Republic of
Kazakhstan;
5) in compliance with the legislation of the Republic of Kazakhstan, detain and
deliver to official premises of customs or law-enforcement bodies of the Republic of
Kazakhstan persons who have committed offences or are suspected of committing an offence
in the sphere of customs affairs;
6) file documentation, make video and audio recordings, and film and photograph
facts and events in compliance with the legislative acts of the Republic of Kazakhstan;
7) send official representatives of the customs bodies to foreign states in
accordance with the international treaties of the Republic of Kazakhstan;
8) develop, set up and operate information systems, communication and data
transmissions systems, technical means of customs control, and information security
systems, in compliance with the legislation of the Republic of Kazakhstan;
9) purchase goods, including armaments, special technical and other materials,
with the purpose of implementing the functions of the customs bodies in compliance with
the legislation of the Republic of Kazakhstan.
10) use physical force, special equipment and firearms in accordance with the
legislation of the Republic of Kazakhstan;
11) exercise investigative activities in accordance with the Law of the Republic
of Kazakhstan "On Operative Detection Activities";
12) draw up reports on administrative offences under the Code of the Republic of
Kazakhstan on Administrative Offences;
13) examine cases of administrative offences in the customs sphere and impose
administrative penalties, as specified by the Code of the Republic of Kazakhstan
concerning administrative offences;
14) perform other rights as specified 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. Duties of the Customs Bodies
1. The customs bodies shall be obligated to:
1) observe the legal rights of participants in foreign economic and other activity
in the region of customs activity, and to protect the interests of the state;
2) consider appeals concerning the decisions and actions (or inaction) of a
subordinate customs body and customs officials with respect to orders and terms,
established by the legislation of the Republic of Kazakhstan;
3) facilitate external trade by way of creating conditions, promoting the
accelerated turnover of goods across the customs border of the Customs Union;
4) exercise customs control over conveyance of goods and means of transport across
the customs border of the Customs Union;
5) prosecute an inquiry on cases of violations in the sphere of customs activity
in accordance with the procedure provided for by the criminal-procedural legislation of
the Republic of Kazakhstan;
6) provide assistance, within the limits of their authority, to declarants and
participants in foreign economic and other activities when exercising their rights;
7) ensure full collection and timely transfer of customs payments and taxes;
8) make decisions, within the limits of their competence in terms established by
this Code, and control declarants and persons carrying out activities within the sphere
of customs activity within the time limits stated by customs legislation of Customs
Union and (or) the Republic of Kazakhstan, as well as other legislative acts of the
Republic of Kazakhstan;
9) keep customs statistics on foreign trade and special customs statistics of the
Republic of Kazakhstan;
10) ensure the protection, within the limits of their competence, of the customs
border of the Customs Union and exercise control over the observance of customs
legislation and other legislation of the Republic of Kazakhstan;
11) ensure the safety of customs bodies activity, protection of customs officials
and members of their families from unlawful actions in compliance with the legislation
of the Republic of Kazakhstan;
12) carry out activity, within the limits of their authority, to prevent, reveal,
and put a stop to violations committed by customs officials;
13) collect and analyze data on the commitment of violations in the region of
customs activity;
14) carry out measures to ensure the security of the State border of the Customs
Union in cooperation with the national security bodies and other appropriate bodies;
15) ensure timely, objective and all-round consideration of reports and submission
of responses to or undertaking of appropriate activities with regard to requests and
proposals in the customs issues;
16) provide, on an unpaid basis, consulting on customs issues;
17) interact with other legal authorities in a manner determined by the
legislative acts of the Republic of Kazakhstan, on the basis of mutual acts of
appropriate state bodies and in consultation with specified bodies;
18) interact with the participants of external and other activities in order to
develop customs affairs and introduce effective methods of customs administration;
19) provide information from their own informational systems in accordance with
the Law of the Republic of Kazakhstan "On counteraction to legitimization (laundering)
of income, taken by illegal means and to financing the terrorism" upon the request of
authorized finance monitoring agency;
20) recover an amount of customs payments and taxes, unpaid within the established
deadlines to the budget, as well as a fine;
21) perform customs administration in compliance with the customs legislation of
the Customs Union and (or) Republic of Kazakhstan;
22) ensure the safety of goods, property seized by the state;
23) perform other obligations, specified 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. Upon identification by customs bodies of crimes and administrative offences
production by which is referred, according to the legislation of the Republic of
Kazakhstan, to the competence of other state bodies of the Republic of Kazakhstan,
customs bodies are obliged to transfer available materials on such offences and crimes
to the appropriate state bodies of the Republic of Kazakhstan in an order and according
to the terms which are provided by the legislation of the Republic of Kazakhstan.
Article 11. Locations of Customs Bodies
1. Locations of customs bodies shall be determined by the authorized body in the
customs issues, taking into consideration the need to carry out customs control of goods
and means of transport of international traffic, moving across the customs border of the
Customs Union, on the basis of the traffic value of the goods and the intensity of
transport potential of the Republic of Kazakhstan.
2. Customs bodies shall be located in premises directly belonging to the customs
bodies except in cases stipulated by Paragraph 3 of this Article.
3. Customs bodies may be located on territories and (or) premises of customs
terminals, airports, ports, railway, international postal exchange offices, as well as
in the territories and (or) premises belonging to persons carrying out activity in the
region of customs affairs.
In such cases, the required territories and (or) premises shall be provided to
customs bodies on a contract basis in compliance with the civil legislation of the
Republic of Kazakhstan.
Article 12. Places for Carrying Out Customs Procedures
Customs procedures with regard to goods and means of transport shall be carried
out in customs control zones, specified by Article 186 of this Code, except for the
cases established by this Code.
Article 13. Working Hours of the Customs Bodies
1. The working hours of the customs bodies shall be defined by the authorized body
on customs issues in compliance with the legislation of the Republic of Kazakhstan while
taking into account the terms stipulated in paragraph 2 of this Article.
2. The working hours of the customs bodies at checkpoints through the customs
borders of the Customs Union shall correspond to the working hours of other controlling
bodies on the border, to the working hours at seaports, airports, railway stations where
the mentioned checkpoints are located, as well as to the working hours of customs and
other controlling authorities in the contiguous checkpoints of foreign states.
Article 14. Mandatory Performance of the Requirements of Customs Bodies
1. The requirements of customs bodies and their officials shall be mandatory for
all persons with regard to whom these requirements are made, in compliance with the
customs legislation of the Republic of Kazakhstan.
2. Failure to comply with the requirements of customs bodies and their officials,
established by paragraph 1 of this Article, as well as other actions impeding the
fulfillment of functional duties by customs officials, shall entail responsibility
stipulated by the legislation of the Republic of Kazakhstan.
Article 15. Law Enforcement Activities of the Customs Bodies
1. Customs bodies shall be the inquiry bodies with regard to cases of contraband,
and on delinquency in the payment of customs payments and taxes, the responsibility for
which is held by customs bodies, in accordance with the legislation of the Republic of
Kazakhstan.
2. Customs bodies shall carry out operative detection activities in order to
identify persons arranging or carrying out wrongful acts, or persons who carried out
wrongful acts, which are recognized by the Criminal Code of the Republic of Kazakhstan
as a crime, responsibility for which is held by the custom authority, implementing the
requirements of international customs organizations, customs and other competent
authorities of international states in accordance with the international treaties.
Investigative activity shall be carried out by the customs bodies in accordance
with the Law of the Republic of Kazakhstan "On Operative Detection Activities";
3. Customs bodies shall levy administrative processes (carry out production) with
regard to cases of administrative offences, and shall bring persons to administrative
responsibility in accordance with the Code of the Republic of Kazakhstan concerning
administrative offences.
Article 16. Treatment to Information Taken by the Customs Bodies
1. Any information gathered by customs bodies in accordance with the customs
legislation of the Customs Union or legislation of the Republic of Kazakhstan shall be
used exclusively for customs purposes, particularly to warn of and prevent crimes and
administrative offences.
2. Customs bodies and their officials, as well as other persons who in accordance
with the legislation of the Republic of Kazakhstan receive information specified in
paragraph 1 of this Article, shall not have the right to divulge, use to conduct
personal business or transfer to third person, particularly to state bodies, information
which is deemed as state secrets, commercial or other secret protected by law, as well
as confidential information relating to participants in foreign economic and other
activity in the region of customs activity, and cannot be disclosed, used by the customs
officials for personal purposes, or transferred to the third parties, except for in the
cases provided for by paragraph 3 of this Article.
Customs bodies shall transfer information granted to them, to state bodies, if
such information is necessary for the said bodies to complete tasks imposed upon them by
the legislation of the Republic of Kazakhstan, in order and in compliance with the
requirements of the legislation of the Republic of Kazakhstan for the protection of
state, commercial, bank, tax or other privacy (secret) or confidential information, as
well as international treaties of the Republic of Kazakhstan.
3. In accordance with the legislation of the Republic of Kazakhstan, customs
bodies shall submit the information upon official request:
1) to law enforcement bodies of the Republic of Kazakhstan, on the basis of the
decree of the prosecutor to conduct an investigation upon registered data of pre-
investigative materials, as well as criminal cases, which are pending and the cases
concerning the administrative offences;
2) to courts - upon their request;
3) to other state bodies of the Republic of Kazakhstan - in accordance with the
legislation of the Republic of Kazakhstan in compliance with the procedures set forth in
joint orders;
4) to the authorized body of financial monitoring - in accordance with the Law of
the Republic of Kazakhstan "Counteract legitimization (laundering) of income, taken by
illegal means, to finance the terrorism".
4. Any information taken in accordance with Paragraph 3 of this Article shall be
confidential, except for the cases of transfer the information to another state body in
accordance with legislation of the Republic of Kazakhstan.
Article 17. Appeal of Decisions of Customs Bodies, Actions (or Inaction) of
Customs Bodies and Their Officials
Any person shall have the right to appeal decisions of customs bodies, actions (or
inaction) of customs bodies or their officials in compliance with time and procedure, as
stipulated by legislation of the Republic of Kazakhstan.
CHAPTER 3. RELATIONS OF CUSTOMS BODIES WITH STATE BODIES, PARTICIPANTS IN
FOREIGN ECONOMIC ACTIVITY AND OTHER ACTIVITY IN THE CUSTOMS SPHERE
Article 18. Interaction of Customs Bodies with State Bodies
1. Customs bodies shall carry out their functions independently and in cooperation
with other state bodies in compliance with the procedure determined by legislation of
the Republic of Kazakhstan, as well as on the basis of the joint acts of the appropriate
state bodies or in agreement with the mentioned bodies.
2. Interference in the activities of customs bodies shall be prohibited, except in
cases stipulated by the legislative acts of the Republic of Kazakhstan.
Article 19. Interaction of Customs Bodies with Tax Bodies for the Purpose of
Customs Control
When interacting customs bodies and tax authorities shall exchange information, as
necessary for carrying out customs and (or) tax control.
The procedure of interaction of customs bodies and tax authorities shall be
established by the authorized body of customs affairs.
Article 20. Interaction of Customs Bodies with Other Entities When Carrying
Out Customs Control on Separates of Transport
1. In order to carry out customs control, customs bodies shall interact with the
national railway company, the national conveyor in the region of railway transport,
international airports, and maritime and river ports of the Republic of Kazakhstan.
2. The procedure for interaction of customs bodies and stipulated legal bodies
shall be established by legislative acts of the Republic of Kazakhstan and joint acts of
authorized body in the customs issue and authorized state body in the region of
transport.
Article 21. Interaction of Customs Bodies with Participants in Foreign
Economic Activity and Other Entities
1. With the purpose of improving the customs activity in the Republic of
Kazakhstan and introducing effective methods of customs administration, the participants
in foreign economic activity, entities, carrying out activity in the region of customs
affairs, other interested parties, particularly public associations and organizations,
shall participate in the work of advisory committees regarding customs affairs issues.
2. Advisory committees regarding the issues for development of customs affairs
shall be created under the jurisdiction of authorized body, territorial subdivisions of
authorized body in the customs issues and customs.
Model regulations regarding development of customs affairs shall be approved by
authorized body in the customs issues.
Members of advisory committee regarding the development of customs affairs shall
have the right to present at the qualification examinations, stipulated by paragraph 3
of Article 32 of this Code.
Article 22. Cooperation of Customs Bodies with Customs and Other Bodies of
Foreign States and International Organizations When carrying out their functions, customs bodies shall cooperate with customs and
other bodies of foreign states and international organizations in compliance with the
international agreements of the Republic of Kazakhstan.
CHAPTER 4. PROVIDING INFORMATION AND CONSULTING
Article 23. Providing Information on Customs Legislation of the Republic of
Kazakhstan
1. Providing information in the region of customs activity of the Republic of
Kazakhstan shall be accomplished by way of official publication of the normative legal
acts of customs legislation of the Republic of Kazakhstan by the authorized body on
customs issues official and other periodical presses, as well as by way of making the
information about them available to the public by television and radio with the help of
information technologies.
Providing information in the region of customs activity of the Republic of
Kazakhstan shall also be accomplished through oral explanations and announcements,
information stands, data displays, booklets and other printed materials, as well as
video, audio and other technical means used for distribution of information on the
customs legislation of the Republic of Kazakhstan, including those available to the
public for familiarization free of charge in the following places:
1) at the checkpoints across the customs border of the Customs Union;
2) airports, railway and automobile stations, seaports;
3) on board means of transport involved in international traffic;
4) customs control zones identified by this Code, and in other places determined
by customs bodies.
2. Customs bodies shall provide free access for persons to information on customs
legislation of the Republic of Kazakhstan, placed on their official web sites.
Article 24. Consulting by Customs Bodies
1. Customs bodies shall consult interested persons on questions concerning customs
legislation of the Republic of Kazakhstan, and other questions falling within the
competence of customs bodies.
2. Consultation shall be provided by the customs bodies in oral and written forms
free of charge. Customs bodies shall be obliged to provide information in written form
based upon a written inquiry of interested persons as soon as possible, within the
period established by the legislation of the Republic of Kazakhstan.
3. When consulting, officials of the customs bodies shall not check customs
declarations and other documents to be presented to customs bodies in accordance with
the legislation of the Republic of Kazakhstan on behalf of customs bodies, nor shall
they make such declarations or documents.
Consultation connected with filling out of documents, specified in part one of
this paragraph, shall be carried out in oral form without checking the information,
presented by the interested person.
4. When consulting, an official of the customs body shall have no right to:
1) hold consultations on questions outside of the competence of the customs
bodies;
2) introduce amendments and supplements to the documents presented by interested
persons;
3) provide the executive signatures on the documents of interested persons,
instruct customs bodies or influence by any other means decisions of customs bodies, or
the actions of its officials in the exercise of functions incumbent on the customs
bodies;
4) give information which is confidential in accordance with legislation of
Republic of Kazakhstan.
5. Information submitted for interested persons during consultation shall not be a
basis upon which a customs body or its officials may make a decision or carry out
activity (or refrain from carrying out an activity), when executing customs operations
with respect to the goods.
CHAPTER 5. INTERACTION OF THE CUSTOMS BODIES AND PERSONS OPERATING IN THE
CUSTOMS ISSUES
Article 25. Customs Representative 1. The legal entity of the Republic of Kazakhstan that meets the requirements
stipulated by Article 26 of this Code shall be the customs representative.
The legal entity shall be recognized as a customs representative after it is
included in the customs representatives register.
The customs representatives register shall be maintained and carried out by the
authorized body. The order of the roster of customs representatives and exclusions from
the roster shall be established by the legislation of the Republic of Kazakhstan.
2. The customs representative shall carry out customs operations in accordance
with customs legislation of the Customs Union and (or) the Republic of Kazakhstan in the
territory of the Republic of Kazakhstan, on behalf and by the order of a declarant and
other interested persons.
3. Relations between customs representatives and declarants or other interested
persons shall be on a contractual basis.
4. Information contained in the customs representatives register, as well as
information on the removal of mentioned persons from the register, shall be placed on
the web-site of the authorized body in the customs issue.
The authorized body in the customs issue shall keep an updated register on the
specified web-site on a monthly basis, to be updated not later than on the fifth day of
every month.
5. Qualifying requirements for employees of customs representatives who are
carrying out customs operations directly, and the procedure for issuing to such persons
qualifying certificates of customs declaration specialists, shall be specified by
article 32 of this Code.
6. Conditions or obligations for customs representatives which are stricter than
those which are established in a common practice for executing customs operations by
declarants or other interested persons in accordance with this Code are prohibited.
Article 26. Customs Representatives Register Entry Conditions In order to be entered into the customs representatives register, an individual
shall meet the following requirements:
1) shall have on his/her staff no less than two specialists on customs
declarations, holding a qualifying certificate issued in accordance with Article 32 of
this Code;
2) shall have an insurance policy against civil liability arising as a result of
damage to property of represented entities (or persons) or violation of contracts with
such persons. The size of a policy amount shall be established by treaty;
3) shall provide guarantee of payment of customs duties and taxes, in the amount
of no less than one million euro, with the application of market price, established in
accordance with tax legislation of the Republic of Kazakhstan on the date of the
submission of such guarantee.
Article 27. The Procedure for Listing in the Customs Representatives Register
1. Application for inclusion (or listing) in the register of customs
representatives shall be completed in free-form and shall contain:
1) a request to the authorized body in the customs issues to be included in the
customs representatives register;
2) data on name, location, opened bank accounts of the applicant, as well as a
list and the location of its separate structural divisions and affiliates, through which
the applicant plans to carry out his/her activity as customs representative on the date
of submission of application;
3) data on specialists on customs declaration, available in the staff of the
applicant on the date of submission of application;
4) data on guarantee of payment of customs duties, tax;
5) data on civil liability insurance treaty (treaties) of the applicant.
1-1. The legal entity shall have the right to submit an application to be included
in the customs representatives register in electronic form.
2. The following documents confirming declared data shall be included in the
application:
1) Original or notarized copy of a State Registration Certificate of legal entity
(on completing processing an application, customs body shall return original document to
the applicant);
2) Original or notarized copy of State Registration Certificate of person as tax
payer entity (on completion of the processing of an application, the customs body shall
return the original document to the applicant);
3) Notarized copies of constituent documents;
4) Copies of qualification certificates of the specialists on customs declaring,
who are the employees of the applicant;
5) Orders concerning acceptance for employment of specialists on customs declaring
or any employment agreements entered into with them;
6) Documents confirming the guarantee of payment of customs duties and taxes in
accordance with Chapter 16 of this Code;
7) Confirmation from banks concerning the accounts opened with them;
8) Civil liability insurance treaty.
2-1. Submission of the documents stipulated in paragraph 2 of this Article shall
not be necessary, if the information contained in them may be taken from state
information systems and (or) from the form of data.
3. The application for listing on the customs representative register, and the
documents attached to it, shall be considered by the authorized body in the customs
issues within fifteen calendar days from the date of its registration.
4. Decisions with respect to inclusion on the register shall be documented by
order of head (deputy) of the authorized body in the customs issues and entered into
force from the date of acceptance of the order.
5. A decision with respect to the non-inclusion on the customs representatives
register shall be taken in the case of failure to provide all documents, stipulated in
paragraph 2 of this Article, or if the applicant does not meet the requirements
established by Article 26 of this Code. After the applicant eliminates these violations,
the application shall be considered according to the procedure established by this Code.
6. In the case of inclusion or non-inclusion of the person into the customs
representatives register, the authorized body shall inform the applicant of its decision
in written form.
Footnote. Article 27 as amended by the Law of the Republic of Kazakhstan dated
10.07.2012 No. 36-IV (shall be enforced upon expiry of ten calendar days after its first
official publication).
Article 28. Grounds for Removal From the Register of Customs Representatives
1. The grounds for removal of legal persons from the customs representatives
register shall be:
1) failure to comply with the conditions for the inclusion into the customs
representatives register, as established by Article 26 of this Code;
2) receipt of an application from the customs representative for his/her removal
from the customs representatives register;
3) liquidation of a legal entity in accordance with legislation of the Republic of
Kazakhstan;
4) reorganization of a legal entity, except where it is transformed.
2. A decision to remove a customs representative from the register shall be
documented by the order of the head (deputy) of authorized body in the customs issues
and indicating the cause of removal.
3. Relevant information in writing shall be submitted to the stated person within
five workdays from the date of adoption of the order.
4. In the case of a removal of a person from the customs representatives register
on the basis stipulated by sub-paragraphs 1) - 2) of paragraph 1 of this Article,
reinstatement of indicated person on inclusion to the relevant register shall be
considered by the authorized body in the customs issues upon completion of one year from
the date of adoption of order on removal of person from such a register.
Article 29. The Rights of a Customs Representative 1. In the carrying out of customs operations, the customs representative shall
have the same rights as the person who authorizes him/her to represent their interests
in relations with customs bodies.
2. In carrying out its activities, customs representatives may:
demand the person’s documents and information required for customs purposes,
including providing information constituting commercial banking and other secrets
protected by law, or other confidential information and to obtain such documents and
information within the time frame for compliance with the Code requirements; and
have access to the procedure established by the legislation of the Member States
of the customs union, to the information systems of customs bodies that they use for
automated data processing, and the electronic transfer of data required for customs
purposes.
Article 30. Duties of Customs Representatives 1. The duties of the customs representative in carrying out customs operations are
governed by the requirements and conditions as established by customs legislation of the
Customs Union and (or) customs legislation of the Republic of Kazakhstan.
Carrying out customs operations related to compliance with requirements and
adherence to specific declared customs procedures, as well as other duties which are
imposed only on the persons they represent, shall not form part of the customs
representative's obligations.
2. Information submitted by the represented persons constituting commercial
banking information and other secret protected by law, or other confidential information
shall not be divulged or used for the private purposes of the customs representative or
his/her employees, except for the cases stipulated by legislation of the Republic of
Kazakhstan.
3. Customs representatives shall be obliged to report to the customs bodies,
particularly with the use of information technologies, according to the procedure
established by the Government of the Republic of Kazakhstan.
4. The obligations of the customs representative against customs bodies shall not
be limited by the agreement signed with the represented person.
5. The obligations shall be the same for all customs representatives. The granting
of exceptional (exclusive) rights and other advantages, which are individual for each
customs representative, shall be prohibited.
6. Customs representatives shall be obliged to inform the authorized body in the
customs issues of any change of data that was declared by him/her upon entering into a
customs representatives register, within five workdays from the date of change of such
data.
Note of the RCLI!
Paragraph 7) shall be enforced from 01.07.2011 (see Art. 1 of the Law of the
Republic of Kazakhstan dated 30.06.2010 No. 298-IV).
7. In executing customs operations, the customs representative’s liability to pay
customs duties and taxes shall be considered as joint and several liability along with
the liability of the payer of customs duties and taxes.
Article 31. Responsibility of Customs Representative
Customs representatives shall be liable in accordance with the laws of the
Republic of Kazakhstan for non-compliance with customs legislation of the customs union
and the Republic of Kazakhstan.
Article 32. Customs Declaring Specialist
1. A customs declaring specialist, who has a qualification certificate issued by
the authorized body in the customs issues in accordance with the procedure established
by the Government of the Republic of Kazakhstan, shall have the right to carry out
activities related to customs declaring.
Relations between customs representatives and customs declaring specialists shall
be built on the basis of a labor contract formed in accordance with the labor
legislation of the Republic of Kazakhstan. The customs declaring specialist shall have
the right to carry out activities on customs declaring on behalf of the customs
representative from the moment of formation of the labor contract.
2. The customs representative may not limit customs declaring specialist duties to
customs bodies.
3. To obtain the qualification certificate of customs declaring specialist, it is
necessary to pass the qualification examination.
Customs bodies, appointed by the authorized body in the customs issues, shall hold
qualification examinations using informational systems of the customs bodies.
The holding periods of the qualification examinations shall be posted on the web-
site of the customs body.
Qualification examinations shall be carried out at least once a month.
4. To pass the qualification examination, it is necessary to provide the
application prepared in any form to the customs bodies, as stipulated by part two of
paragraph 3 of this Article. The following documents shall be attached to the
application:
1) copy of identity card;
2) copy of a document, confirming technical and professional or higher education;
3) two color photographs with dimensions of 3.5 x 4.5 centimeters.
5. In passing the qualification examinations, the customs bodies stipulated by
part two of paragraph 3 of this Article shall issue certificates of customs declaring
specialist designation within 5 workdays from the date of passing the qualification
examinations.
6. In case the certificate of customs declaring specialist or the badge is lost or
damaged, or in the case of a change of the surname, first name and patronymic, it is
necessary to take to the customs body, which issued certificate of customs declaring
specialist, an application prepared in any form, attaching the following documents:
1) copy of identity card;
2) two color photographs with dimensions of 3.5 x 4.5 centimeters.
7. The program, the procedure for holding qualification examinations, development
and approval of the issues for the qualification examination, establishment of the
deputy’s knowledge evaluation criteria, form of the qualification certificate, and the
badge and private number seal of the customs declaring specialist, shall be established
by the authorized body in the customs issues.
8. The period of validity of the customs declaring specialist’s certificate shall
be 2 years.
9. The qualification certificate of customs declaring specialist shall be
annulled, if:
1) the certificate is issued on the basis of incomplete or inaccurate data given
by the applicant; or
2) the period of validity of the customs declaring certificate has run out.
10. The decision to annul the qualification certificate shall be documented by the
order of the head (deputy) of the authorized body in the customs issues indicating the
reason for annulment.
A reapplication for issuance of the qualifying certificate shall be considered by
the authorized body in the customs issue upon termination of one year from the date of
adoption of the annulment order.
Article 33. Customs Carrier
1. A legal entity of the Republic of Kazakhstan, satisfying the conditions
established by Article 34 of this Code, shall qualify as a customs carrier.
The legal entity shall be deemed to be a customs carrier after inclusion in the
Register of Customs Carriers.
The Register of Customs Carriers shall be maintained by the authorized body in the
customs issues.
2. The customs carrier performs the transportation of goods under customs control,
within the customs territory of the Customs Union and on the terms established by the
customs legislation of the customs union and (or) the Republic of Kazakhstan.
3. Information contained in the Register of Customs Carriers, as well as data on
exclusion of such entities from the register, shall be posted on the web-site of the
authorized body in the customs issues.
The authorized body in the customs issues, on the basis of the registry maintained
by the customs bodies, shall provide an updated register for publication at least once
per month, including the use of information technology.
4. The status of customs carriers shall be confirmed by the document for the form
specified by the decision of the Customs Union Commission.
The document referred to in the first part of this Paragraph shall be issued by
the customs bodies in the customs issue.
Article 34. Conditions for Including in the Register of Customs Carriers
The conditions for including a legal entity in the Register of Customs Carriers
shall be:
1) implementation of that person's activities for the carriage of goods for at
least two years prior to the date of application to the customs body;
2) provide for the payment of customs duties and taxes equivalent to not less than
two hundred thousand euros, according to exchange rates established in accordance with
the laws of the Republic of Kazakhstan on the day of making such a provision;
3) availability of permits for activities on the transport of goods, if such an
activity requires the document in accordance with the laws of the Republic of
Kazakhstan;
4) finding a property, economic management, operational management, and a lease
for the carriage of goods vehicles, including vehicles suitable for the carriage of
goods under customs seals and stamps;
5) the absence on the day of petition to the customs body of unfulfilled
obligations to pay customs fees and penalties;
6) the absence of facts to be found guilty for administrative offences during one
year prior to the day of petition to the customs body in accordance with the Articles
400 - 407, 410 - 412, 414, 415, 427 - 429, 434, and 438 of the Code of the Republic of
Kazakhstan on Administrative Offences
7) availability of technical equipment on each transport vehicle, permitting the
customs body to track the location of this vehicle through transmission of a signal.
Requirements with respect to technical equipment and the terms of using it shall
be established by the Government of the Republic of Kazakhstan.
Article 35. The Procedure for Entry Into Register of Customs Carriers
1. An application to be entered into the register of customs carriers shall be
completed in free-form and shall include:
1) a petition to the authorized body in the customs issues on inclusion into the
register of customs carriers;
2) data concerning the title, location and opened bank accounts of an applicant;
3) data concerning the time period of carrying out the transportation of goods;
4) data on guarantee of payment of customs duties, taxes;
5) data on the existence of permits for the transport of goods, if such an
activity requires the document in accordance with the laws of the Republic of
Kazakhstan;
6) data on vehicles being used for international transport which are held
(aggregate amount, technical character, technical characteristics), and which are
proposed to be used in carrying on activity as a customs carrier, including vehicles
suitable for the carriage of goods under customs seals and stamps;
7) data on presence of the technical equipment installed on each vehicle, which
enables the customs body to track the location of a given vehicle through transmission
of a signal.
1-1 The legal entity shall have the right to hand in an application to be included
in the Register of Customs Carriers in an electronic form.
2. The following documents shall be attached to the application:
1) original or notarized copy of State Registration Certificate of the legal
entity (on completion of processing an application, the customs body shall return the
original document to the applicant);
2) original or notarized copy of the State Registration Certificate showing that
the person is a tax payer entity (on completion of processing an application, the
customs body shall return the original document to the applicant);
3) notarized copies of charter documents;
4) confirmation that there are bank accounts opened in their name;
5) documents confirming the guarantee of payment of customs duties and taxes in
accordance with Chapter 16 of this Code;
6) notarized copies of the documents confirming the right to own international
traffic vehicles, which are being used in the carrying activity as customs carrier;
7) copies of the certificates on admission of vehicles for international traffic
for the carriage of goods under customs seals and stamps;
8) copy of authorization document for permits relating to the activities on the
transport of goods, if such an activity requires the document in accordance with the
laws of the Republic of Kazakhstan;
9) decision of the territorial subdivision of the authorized body in the customs
issues in the area of operations of which the body is registered, to meet the
requirements specified by sub-paragraphs 4) and 7) of paragraph 1 of Article 34 of this
Code.
2-1 The presentation of documents, as stipulated in paragraph 2 of this Article,
shall not be necessary if the information contained in them may be taken from state
information systems and (or) from the form of data.
3. The application and the documents attached to it shall be considered by the
authorized body in the customs issues within fifteen calendar days from the date of its
submission.
4. A decision to enter the legal entity into the register shall be documented by
order of the head (deputy) of the authorized body in the customs issues and entered into
force from the date of acceptance of the order.
5. A decision for the non-inclusion into the customs representatives register
shall be given in the case of a failure to provide all documents (as stipulated in
paragraph 2 of this Article), or if the applicant does not meet the requirements (as
established by Article 26 of this Code). After the applicant eliminates these
violations, the application shall be considered according to the procedure established
by this Code.
6. In cases of either inclusion or non-inclusion of the person into the customs
representatives register, the authorized body shall inform the applicant of its decision
in written form.
Footnote. Article 35 as amended by the Law of the Republic of Kazakhstan dated
10.07.2012 No. 36-IV (shall be enforced upon expiry of ten calendar days after its first
official publication).
Article 36. Grounds for Removal From the Register of Customs Carriers 1. The grounds for removal of a legal entity from the Register of Customs Carriers
shall be:
1) failure to comply with requirements of the roster of customs carriers,
established by subparagraphs 2) - 4) and 7) of Article 34 of this Code;
2) violation of duties by the customs carrier contemplated in sub-paragraphs 1) -
3) of Article 37 of this Code;
3) application of from a customs carrier to be removed from the Register of
Customs Carriers;
4) liquidation (termination) of a legal entity in accordance with legislation of
the Republic of Kazakhstan;
5) reorganization of a legal entity, except where it is transformed.
2. Decisions on exclusion from the Register of Customs Carriers shall be
documented by the order of the head (deputy) of authorized body in the customs issues
and shall indicate the reason for removal.
3. Relevant information in writing shall be rendered to the stated person within
five workdays from the date of adoption of the order.
4. In case the stated person is removed from the Register of Customs Carriers on
the basis of those grounds stipulated by subparagraphs 1) - 3) of paragraph 1 of this
Article, a re-application of the stated person to be included on the relevant register
shall be considered by the authorized body in the customs issues once one year from the
date of adoption of order on removal of body from such a register has elapsed.
Article 37. Duties of Customs Carrier
The customs carrier is obligated to:
1) comply with the conditions and comply with the requirements established by this
Code, with respect to the transport of goods in accordance with the customs procedure of
customs transit;
2) keep records of goods shipped in accordance with the customs procedure of
customs transit and submit to customs bodies reports on the transport of such goods,
including the use of information technologies, in accordance with the procedures,
established by the Government of the Republic of Kazakhstan;
3) fulfill the obligation to pay customs duties and taxes in the cases stipulated
in Articles 331 and 332 of this Code;
4) not disclose, not use for their own purposes, and not transfer to other
persons, except in cases envisaged by legislation of the Republic of Kazakhstan,
received from the sender of the goods, their beneficiary or when forwarding the
information to the state, commercial, banking and other secrets protected by law
(secrets), or other confidential information;
5) inform the customs body, including legal persons in the register of customs
carriers, of changes to the information presented to them for inclusion in the Register
of Customs Carriers, within five working days after the change of such information.
Article 38. Responsibility of the Customs Carrier
The customs carrier shall be liable in accordance with the laws of the Republic of
Kazakhstan or the legislation of member states of the Customs Union for the non-
performance of their duties with respect to the transport of goods in accordance with
the customs procedures of customs transit.
Article 39. The Owner of Warehouse of Temporary Storage
1. The owner of a temporary storage warehouse that meets the conditions defined by
Article 40 of the Code is a legal entity of the Republic of Kazakhstan, created in the
territory of the Republic of Kazakhstan.
A legal entity shall be recognized as the owner of the warehouse of temporary
storage according to the roster of owners of temporary storage warehouses.
2. The owner of a temporary storage warehouse shall provide storage of goods under
customs control, in the circumstances and on the terms established by the customs
legislation of the Republic of Kazakhstan.
3. The territorial subdivision of the authorized body in the customs issues shall
transfer data contained in the register of the owners of temporary storage warehouses,
as well as data on temporary suspension, renewal of relevant activity or exclusion of
indicated persons from the register to the authorized body in the customs issues.
The authorized body in the customs issues shall provide postings of the updated
register on the web-site of authorized body in the customs issues no later than on the
5th day of every month.
Article 40. Conditions for Inclusion in the Register of Owners of Temporary
Storage Warehouses
1. The conditions to include a legal person in the register of holders of
temporary storage warehouses shall be:
1) the location of property, economic management, operational management or lease,
and (or) open areas intended for use as a temporary storage warehouse and meeting the
following requirements:
the availability of control systems at the entrance for vehicles to the territory
and departure from the territory, for the entrance of persons to the territory and (or)
departure from the territory and premises, and departure from the territory or premises
(where the documents, goods and vehicles, under the customs control are), to be equipped
by video cameras, functioning day and night, and the availability of this video
information for the period of thirty calendar days in the warehouse territory;
the availability of necessary cargo handling equipment and special equipment, as
well as certified weighing equipment that corresponds with the of goods and vehicles
being placed on it, and in the case of storing gas in special storage facilities, the
availability of special metering;
availability of technically operational access roads;
availability of a location for inspection of goods, including covered spaces,
equipped by electric lights and video cameras, functioning day and night, and the
availability to watch video information for the period of thirty calendar days;
an area, including adjacent loading platforms, which shall be marked in accordance
with paragraph 3 of Article 186 of this Code and shall have asphalt coating;
buildings and structures unrelated to the activity of the warehouse are prohibited
in the territory of warehouse;
territory, including adjacent loading platforms (one or several storages and
spaces), shall be single and indivisible complexes and shall be located at the same post
address and have a single enclosure running across the perimeter;
2) the existence of an insurance policy against civil liability, arising as a
result of injury to goods of other persons held in custody, or violation of other
conditions of storage contracts with other persons. The size of the sum insured is
determined by the agreement;
3) the absence on the day of petition to the customs body of unfulfilled
obligations to pay customs fees and penalties;
4) the absence of facts to be found guilty for administrative offences during one
year prior to the day of petition to the customs body in accordance with the Articles
400, 405, 410-412, 414, 415, 417, 430, 434, 438 of the Code of the Republic of
Kazakhstan on Administrative Offences.
2. If the ownership of the premises and (or) open area is carried out under the
lease, such contract shall be concluded for a period of not less than one year as of the
date of the application request for inclusion in the register of holders of temporary
storage warehouses.
Article 41. The Procedure for Entry Into Register of Owners of Temporary
Storage Warehouses
1. An application for entry into the register of customs carriers shall be
completed in free-form and shall include:
1) a petition to the territorial subdivision of an authorized body in the customs
issues where the warehouse is found, to be included into the register of owners of
temporary storage warehouses;
2) data concerning the title, location and opened bank accounts of an applicant;
3) data on premises and (or) open spaces which are held by the applicant and meant
for use as a temporary storage warehouse, on their location, equipment and material, and
technical equipment;
4) data on the applicant’s civil liability insurance policy;
5) data on the availability of necessary cargo handling equipment and special
equipment, as well as certified weighing equipment that corresponds with the of goods
and vehicles being placed on it, and in case of storing gas within special storage
facilities, the availability of special metering.
2. The following documents shall be attached to the application:
1) original or notarized copy of the State Registration Certificate of the legal
entity (on completion of processing an application, the customs body shall return the
original document to the applicant);
2) original or notarized copy of the State Registration Certificate of the person
showing they are a tax payer entity (on completion of processing an application, the
customs body shall return the original document to the applicant);
3) notarized copies of charter documents;
4) confirmation from the bank concerning the accounts opened in them;
5) notarized copies of the documents, confirming the right to own the premises and
(or) open spaces that are meant for use as a temporary storage warehouse;
6) plans and schemes of the premises and territories to be declared as temporary
storage warehouse;
7) documents confirming the availability of necessary loading mechanisms and
special equipment, as well as certified weighing equipment, corresponding with the of
goods and vehicles being placed on it, and in the case of storing gas within special
storage facilities, availability of special metering;
8) the temporary storage warehouse owner’s civil liability insurance contract.
3. The application and the documents attached to it shall be considered by the
territorial subdivision of an authorized body in the customs issues where the warehouse
is found within fifteen calendar days from the date of its registration.
4. The executive officer of the territorial subdivision of an authorized body in
the customs issues shall inspect the premises and territories of the applicant according
to paragraph 3 of Article 208 of this Code for compliance with the requirements, as
specified by subparagraph 1) of paragraph 1 of Аrticle 40 of this Code.
5. The decision to enter the applicant into a register shall be documented by
order of the head (deputy) of the authorized body in the customs issues and shall enter
into force from the date of acceptance of the order.
6. Decisions on the non-inclusion into the register of an owner of temporary
storage warehouses shall be taken in the case of failure to provide all documents as
stipulated in the paragraph 2 of this Article, or if applicant does not meet the
requirements, as established by Article 40 of this Code.
A statement is considered after elimination of the violations by the applicant in
the manner prescribed by this Code.
7. In the case of inclusion or non-inclusion of the person into the register of
owners of temporary storage warehouses, the authorized body shall inform the applicant
of its decision in written form.
Article 42. Suspension of Activity of Owner of Temporary Storage Warehouse
1. Upon a written notification to the owner of a temporary storage warehouse,
his/her activity may be suspended for a period of six months.
2. The decision to suspend the activity of the owner of a temporary storage
warehouse shall be documented by an order of the head (deputy) of the territorial
subdivision of the authorized body in the customs issues in the area of activity in
which is located the warehouse, within ten working days from the date of registration of
the application of the indicated person and shall enter into force from the date of
acceptance of the order.
3. From the date of acceptance of the order, as specified by рaragraph 2 of this
Article, the storage of goods in the temporary storage warehouse shall be prohibited.
4. Goods and international traffic vehicles under temporary storage shall be
stored in other places of temporary storage and (or) be declared for storage for other
customs procedures within thirty calendar days from the date of acceptance of the order,
as specified by paragraph 2 of this Article.
5. Upon written notification of the owner of temporary storage warehouse (in
following the requirements, specified by Article 40 of this Code), its activity shall be
resumed by an order of the head (deputy) of the territorial subdivision of the
authorized body in the customs issues within ten working days from the date of
registration of the notification of the indicated person.
6. Within ten working days from the date that an order has been accepted by an
order of the head (deputy) of the territorial subdivision of the authorized body in the
customs issues with respect to the suspension of the activity of the owner of a
temporary storage warehouse, or on the resumption of relevant activities by the
indicated owner, such information shall be addressed in written form to the indicated
owner.
Article 43. Grounds for Removal From the Register of Temporary Storage
Warehouses 1. The grounds for removal of a legal entity from the Register of owners of
temporary storage warehouses shall be:
1) failure to comply with the conditions as established by sub-paragraphs 1) and
2) of paragraph 1 of Article 40 of this Code;
2) failure to comply with the carrier duties contemplated in subparagraphs 1) -
5), 7) and 8) of Article 44 of this Code;
3) receipt of an application from the customs carrier for his/her removal from the
Register of owners of temporary storage warehouses;
4) liquidation (or termination) of a legal entity in accordance with legislation
of the Republic of Kazakhstan;
5) reorganization of a legal entity, except where it is transformed.
2. A decision to remove the legal entity from the Register of owners of temporary
storage warehouses shall be documented by an order of the head (deputy) of the
authorized body in the customs issues and it shall indicate the cause of removal.
3. The relevant information shall be addressed to the stated person within five
workdays from the date of the adoption of the order.
4. Where the exclusion of a legal entity from the Register of owners of temporary
storage warehouses is based on one of those grounds stipulated by sub-paragraphs 1) - 3)
of paragraph 1 of this Article, the reinstatement of the indicated person to the
relevant register shall be considered by the authorized body in the customs issues upon
completion of one year from the date of adoption of the order of removal of the person
from such a register.
Article 44. Obligations of the Owner of Temporary Storage Warehouse The owner of a temporary storage warehouse shall be obligated to:
1) comply with the conditions the requirements established by this Code for the
temporary storage of goods;
2) ensure the safety of goods in a temporary storage warehouse;
3) keep records of stored goods and submit to customs bodies reports on them,
including the use of information technology, according to the procedures established by
the Government of the Republic of Kazakhstan;
4) prohibit access to the stored goods by unauthorized persons who are not
employees of the warehouse of temporary storage and who have no authority in respect of
goods, without permission from customs bodies;
5) comply with customs bodies with regard customs officials’ access to the stored
goods;
6) in the event of termination of the operation of a temporary storage warehouse,
within three working days from the day following the day the decision to cease operation
of the warehouse, to notify individuals who had stored goods at the temporary storage
warehouse of such decision;
7) to fulfill the obligation to pay customs duties and taxes in cases covered by
Article 270 of this Code;
8) inform the customs body, including the legal person in the register of holders
of temporary storage warehouses, of a change in the information presented to them for
inclusion in the register of holders of temporary storage facilities, within five
working days after the change of such information.
The territory of a temporary storage warehouse should be used only according to
the requirements established by this Code. Use of the specified places for other
purposes shall not be allowed.
Article 45. Responsibility of the Owner of Temporary Storage Warehouse
The owner of a temporary storage warehouse shall be liable for non-performance of
their duties in accordance with the laws of the Republic of Kazakhstan.
Article 46. The Owner of Customs Warehouse
1. The owner of a customs warehouse is a legal entity of a Member State of the
customs union that meets the conditions defined by Article 47 of this Code.
A legal entity shall be recognized to be the owner of a customs warehouse after
inclusion in the register of owners of customs warehouses.
2. The owner of the customs warehouse shall provide storage of goods under customs
control, in the circumstances and on the terms established by this Code.
3. Relations between the owner of a customs warehouse and the declarant or other
interested parties are based on a contractual basis.
4. The territorial divisions of the authorized body in the customs issue shall
send information contained in the register of customs warehouses owners, as well as data
on suspension, renewal of the relevant activity, or an exclusion of the specified
persons from the register, to the authorized body in the customs issue.
The authorized body shall provide an updated register monthly, and by no later
than the fifth day of every month, on an Internet resource of the authorized body on
customs issues.
Article 47. Terms for Inclusion in the Register of Owners of Customs
Warehouses
1. The conditions to include a legal person in the register of owners of customs
warehouses shall be:
1) the location of property, economic management, operational management or lease,
and (or) open areas intended for use as a customs warehouse and meeting the following
requirements:
the availability of control systems at the entrance for vehicles to the territory
and departure from the territory, for the entrance of persons to the territory and (or)
departure from the territory and premises, and departure from the territory or premises
(where the documents, goods and vehicles, under the customs control are), to be equipped
by video cameras, functioning day and night, and the availability of this video
information for the period of thirty calendar days in the warehouse territory;
the availability of necessary cargo handling equipment and special equipment, as
well as certified weighing equipment that corresponds with the of goods and vehicles
being placed on it, and in case of storing gas in special storage facilities, the
availability of special metering;
the availability of technically operational access roads;
the availability of a location for inspection of goods, including covered spaces,
equipped by the electric lights and video cameras, functioning day and night, and the
ability to watch video information for the period of thirty calendar days;
an area, including adjacent loading platforms, which is marked in accordance with
paragraph 3 of Article 186 of this Code and shall have asphalt coating;
buildings and structures unrelated to the activity of the warehouse shall not be
in the territory of the warehouse;
territory, including adjacent loading platforms (one or several storages and
spaces), shall consist of a single and indivisible complex and shall be located at the
same post address and have a single enclosure running across the perimeter;
2) the existence of an insurance policy against civil liability, which may be
incurred as a result of injury to goods of other persons held in custody or by a
violation of other conditions of storage contracts with other persons. The size of the
sum insured is to be determined by the agreement;
3) the absence on the date of petition to the customs body of unfulfilled
obligations to pay customs fees and penalties;
4) the absence of facts to be found guilty for administrative offences during one
year prior to the date of the petition to the customs body, in accordance with the
Articles 400, 405, 410-412, 414, 415, 417, 430, 434, 438 of the Code of the Republic of
Kazakhstan on Administrative Offences.
2. If the ownership of the premises and (or) open area is carried out under a
lease, such contract shall be concluded for a period of not less than one year to the
day of application for inclusion in the register of owners of customs warehouses.
Article 48. The Procedure for Entry Into the Register of Owners of Customs
Warehouses 1. An application for entry in the register of customs warehouses shall be
completed in free-form and shall include:
1) a petition to the territorial subdivision of an authorized body in the customs
issues where the warehouse is found, to be included on the register of owners of customs
warehouses;
2) data concerning the title, location and opened bank accounts of an applicant;
3) information about the of customs warehouse;
4) data on premises and (or) open spaces which are held by applicant and meant for
use as a customs warehouse, on their location, equipment and material, and technical
equipment;
5) data on the applicant’s civil liability insurance policy;
6) data on the availability of necessary cargo handling equipment and special
equipment, as well as certified weighing equipment that corresponds with the of goods
and vehicles being placed on it, and in case of storing gas in special storage
facilities, the availability of special metering units.
2. The following documents shall be attached to the application:
1) original or notarized copy of the State Registration Certificate of the legal
entity (on completion of processing an application, the customs body shall return the
original document to the applicant);
2) original or notarized copy of the State Registration Certificate of the person
showing they are a tax payer entity (on completion of processing an application, the
customs body shall return the original document to the applicant);
3) notarized copies of charter documents;
4) confirmation from the bank concerning the accounts opened with them;
5) notarized copies of the documents confirming the right to own the premises and
(or) open spaces that are meant for use as a customs warehouse;
6) plans and schemes of the premises and territories to be declared as customs
warehouse;
7) documents confirming the availability of necessary loading mechanisms and
special equipment, as well as certified weighing equipment, corresponding with the of
goods and vehicles being placed on it, and in the case of storing gas in special storage
facilities, the availability of special metering;
8) a civil liability insurance policy contract of the customs warehouse owner.
3. The application and the documents attached to it shall be considered by the
territorial subdivision of an authorized body in the customs issues where the warehouse
is found within fifteen calendar days from the date of its registration.
4. The executive officer of the territorial subdivision of an authorized body in
the customs issues shall inspect the premises and territories of the applicant according
to paragraph 3 of Article 208 of this Code for compliance with the requirements, as
specified by subparagraph 1) of paragraph 1 of Аrticle 47 of this Code.
5. The decision to enter the applicant into a register shall be documented by
order of the head (deputy) of the authorized body in the customs issues and shall enter
into force from the date of acceptance of the order.
6. Decisions on the non-inclusion in the register of an owner of customs
warehouses shall be taken in the case of failure to provide all documents as stipulated
in the paragraph 2 of this Article, or if applicant does not meet the requirements, as
established by Article 47 of this Code.
A statement is considered after elimination of the violations by the applicant in
the manner prescribed by this Code.
7. In the case of inclusion or non-inclusion of an owner into the register of
owners of customs warehouses, the authorized body shall inform the applicant about it in
written form.
Article 49. Suspension of Activity of Customs Warehouse
1. Upon providing written notification to the owner of a customs warehouse, his
activity may be suspended for a period of six months.
2. The decision to suspend the activity of the owner of customs warehouse shall be
documented by an order of the head (deputy) of the territorial subdivision of the
authorized body in the customs issues in the area of activity of which is founded the
warehouse within ten working days from the date of registration of the application of
the indicated person, and shall enter into force from the date of acceptance of the
order.
3. From the date of acceptance of the order, as specified by рaragraph 2 of this
Article, the placement of goods into the customs warehouse is prohibited.
4. Goods and international traffic vehicles under temporary storage shall be
placed in other places of temporary storage and (or) be declared for placement for other
customs procedures during thirty calendar days from the date of acceptance of the order,
specified by paragraph 2 of this Article.
5. Upon providing written notification to the owner of a customs warehouse (in
following the requirements specified by article 47 of this Code), its activity shall be
resumed by an order of the head (deputy) of the territorial subdivision of the
authorized body in the customs issues within ten working days from the date of
registration of providing notification to the indicated person.
6. Within ten working days from the date that an order has been accepted by an
order of the head (deputy) of the territorial subdivision of the authorized body in the
customs issues with respect to the suspension of the activity of the owner of a customs
warehouse, or on the resumption of relevant activities by indicated owner, such
information shall be provided in written form to the indicated owner.
Article 50. Grounds for Removal From the Register of Owners of Customs
Warehouses 1. The grounds for removal of a legal entity from the Register of owners of
customs warehouses shall be:
1) failure to comply with the conditions as established by sub-paragraphs 1) and
2) of paragraph 1 of Article 47 of this Code;
2) failure to comply with the carrier duties contemplated in subparagraphs 1) -
6), 8) and 9) of Article 51 of this Code;
3) receipt of an application from the customs carrier for his/her exclusion from
the Register of owners of customs warehouses;
4) liquidation (or termination) of a legal entity in accordance with legislation
of the Republic of Kazakhstan;
5) reorganization of a legal entity, except where it is transformed.
2. A decision to remove a legal entity from the Register of owners of customs
warehouses shall be documented by an order of the head (deputy) of the authorized body
in the customs issues, and it shall indicate the cause for removal.
3. The relevant information shall be addressed to the stated person within five
workdays from the day of adoption of the order.
4. Where the exclusion of a legal entity from the Register of owners of customs
warehouses is made on the basis of those grounds stipulated by sub-paragraphs 1) - 3) of
paragraph 1 of this Article, the reinstatement of the indicated person to the relevant
register shall be considered by the authorized body in the customs issues upon the
completion of one year from the date of adoption of the order of removal of the person
from such a register.
Article 51. Obligations of the Owner of Customs Warehouse
The owner of a customs warehouse shall be obligated to:
1) ensure the safety of goods in the customs warehouse;
2) comply with the conditions and the requirements established by this Code for
the storage of goods in the customs warehouse;
3) provide the possibility of customs control;
4) keep records of stored goods and submit to customs bodies reports on them,
including the use of information technology, according to the procedures established by
the Government of the Republic of Kazakhstan;
5) prohibit access to the stored goods by unauthorized persons who are not
employees of the customs warehouse and who have no authority in respect of goods,
without permission from customs bodies;
6) comply with the customs bodies with regard to access of customs officials to
the stored goods;
7) in the event of termination of the operation of a customs warehouse, to notify
individuals who had put goods at the customs warehouse of such decision within three
working days of the day following the day the decision to cease operating the warehouse
was made;
8) in the event that goods are lost, with the exception of losses due to
destruction as a result of an accident or force majeure, or the release of goods without
the permission of customs bodies, to pay import duties and taxes where the obligation to
pay customs duties and taxes arises in accordance with this Code;
9) inform the customs body, including the legal person in the register of owners
of customs warehouses, of a change in the information presented to them for inclusion in
the register of owners of customs warehouses, within five working days after the change
of such information.
The territory of a customs warehouse should be used only according to the
requirements established by this Code. Use of the specified places for other purposes
shall not be allowed.
Article 52. Responsibility of the Owner of Customs Warehouse A customs warehouse owner is liable for non-performance of their duties when
storing goods in a bonded warehouse in accordance with the laws of the Republic of
Kazakhstan.
Article 53. The Owner of Duty Free Shop
1. The owner of a duty free shop is a legal entity of a Member State of the
customs union that meets the conditions defined by Article 54 of this Code.
A legal entity shall be recognized to be the owner of a duty free shop after
inclusion in the register of owners of duty free shops.
2. The owner of a duty free shop provides storage and sale of retail goods placed
under the customs procedure for duty-free trade to individuals traveling from the
customs territory of the customs union, as well as foreign diplomatic representatives,
representatives of international organizations equivalent to them, consular
institutions, or diplomatic agents, consular officials and the family members living
together with him/her.
3. The territorial divisions of the authorized body in the customs issue shall
send information contained in the register of customs warehouses owners, as well as data
on suspension, renewal of the relevant activity, or an exclusion of the specified
persons from the register to authorized body in the customs issue.
The authorized body shall provide an updated register monthly, and no later than
by the fifth day of every month, on an Internet resource of the authorized body on
customs issues.
Article 54. Terms for Inclusion of Owners of Duty Free Shops in the Register The conditions for including a legal person in the register of owners of duty free
shops are:
1) to possess premises under terms of property, economic management, operational
management or rental, suitable for use as a duty free shop and being in compliance with
the following requirements:
the salesroom shall be located outside of the bounds of the place, determined for
execution of customs declaration of goods, exported by individuals in the process of
their transit through the customs border of the Сustoms Union;
in the duty-free shop, there shall be areas meant for carrying out operations, as
well as separate fenced areas intended to provide security for the goods and to prepare
the goods for sale (unpacking, release from container etc.);
2) the registration or permits required for retail trade, as specified by the
legislation of the Republic of Kazakhstan;
3) the absence on the day of petition to the customs body of unfulfilled
obligations to pay customs fees and penalties;
4) the absence of facts to be found guilty for administrative offences during one
year prior to the day of petition to the customs body in accordance with the Articles
400, 405, 409-415, 423, 429, 434, 438 of the Code of the Republic of Kazakhstan on
Administrative Offences;
5) additional conditions for inclusion into the relevant register of duty free
shops, as specified by sub-paragraph 2) of paragraph 1 of the Article 409 of this Code,
as established by the Government of the Republic of Kazakhstan.
Article 55. The Procedure for Entry to Register of Owners of Duty Free Shops 1. An application to be entered into the register of owners of duty-free shops
shall be completed in free-form and shall include:
1) a petition to the territorial subdivision of an authorized body in the customs
issues, where the shop is found, to be included into the register of owners of duty free
shops;
2) data concerning the title, location and opened bank accounts of an applicant;
3) data on the premises and (or) open spaces held by the applicant and meant for
use as a duty free shop, on their location, equipment, material and technical equipment;
4) data on the registration or authorization documents required for retail
business, if their receipt is required by the legislation of the Republic of Kazakhstan.
2. The following documents shall be attached to the application:
1) an original or notarized copy of the State Registration Certificate of legal
entity (on completion of processing an application, the customs body shall return the
original document to the applicant);
2) an original or notarized copy of the State Registration Certificate of person
as tax payer entity (on completion of processing an application, the customs body shall
return the original document to the applicant);
3) notarized copies of charter documents;
4) confirmation from bank concerning the accounts opened in them;
5) notarized copies of the documents, confirming the right to own premises that
are meant for use as a duty free shop;
6) plans and schemes of the premises and territories that will be declared as a
duty free shop;
7) notarized copies of the registration or authorization documents for retail
business, if their receipt is required by the legislation of the Republic of Kazakhstan.
3. The application and the documents attached to it shall be considered by the
territorial subdivision of an authorized body in the customs issues where the warehouse
is found within fifteen calendar days from the date of its registration.
4. The executive officer of the territorial subdivision of an authorized body in
the customs issues shall inspect the premises and the territories of the applicant
according to the paragraph 3 of Article 208 of this Code for compliance with the
requirements, as specified by subparagraph 1) of paragraph 1 of Article 54 of this Code.
5. The decision to enter the applicant into a register shall be documented by an
order of the head (deputy) of the authorized body in the customs issues and shall enter
into force from the date of acceptance of the order.
6. Decisions on non-inclusion into the register of owner of duty free shop shall
be taken in the case of failure to provide all documents as stipulated in the paragraph
2 of this Article, or if applicant does not meet the requirements as established by
Article 54 of this Code.
After the applicant corrects these violations, the application shall be considered
according to the procedure established by this Code.
7. In cases of inclusion or non-inclusion of the person into the register of owner
of duty free shops, the authorized body shall inform the applicant of its decision in
written form.
Article 56. Suspension of Activity of Duty Free Shops
1. Upon providing written notification of the owner of duty free shop, his
activity may be suspended for a period of six months.
2. The decision to suspend the activity of the owner of a duty free shop shall be
documented by an order of the head (deputy) of the territorial subdivision of the
authorized body in the customs issues, in the area of activity where the shop is
registered, within ten working days from the date of registering the written
notification of the indicated person, and shall enter into force from the date of
acceptance of the order.
3. From the date the order is accepted, as specified by paragraph 2 of this
Article, the placement of goods into the duty free shop shall be prohibited.
4. Goods which are in the duty free shop, shall be placed in other duty free shops
and (or) be declared for placement in other customs procedures during thirty calendar
days from the date of acceptance of the order, as specified by paragraph 2 of this
Article.
5. Upon providing written notice to the owner of duty free shop (in following the
requirements, specified by Article 54 of this Code), its activity shall be resumed by an
order of the head (deputy) of the territorial subdivision of the authorized body in the
customs issues within ten working days from the date of registration of the application
of indicated person.
6. Within ten working days after the acceptance of the order of the head (deputy)
of the territorial subdivision of the authorized body in the customs issues regarding
the suspension or resumption of the activity of the owner of duty free shop, such
information shall be addressed to the authorized body in the customs issues.
Article 57. Grounds for Removal From the Register of Owners of Duty Free
Shops 1. The grounds for removal of legal entity from the register of owners of duty
free shops are:
1) failure to comply with the roster of owners of duty free shops, established by
sub-paragraphs 1) and 2) of Article 54 of this Code;
2) failure to comply with the duties of an owner of a duty-free shop as specified
under Article 58 of this Code;
3) application of the owner of duty free shop to be removed from the Register of
owners of duty free shops;
4) liquidation (or termination) of a legal entity in accordance with legislation
of the Republic of Kazakhstan;
5) reorganization of a legal entity, except where it is transformed.
2. A decision to remove from the Register of owners of duty free shops shall be
documented by the order of the head (deputy) of authorized body in the customs issues,
indicating the reason for the removal.
3. Relevant information in writing shall be rendered to the stated person within
five workdays from the date of adoption of the order.
4. Where a person is removed from the Register of owners of duty free shops on the
grounds stipulated by Sub-paragraphs 1) - 3) of paragraph 1 of this Article, the
reinstatement of the indicated person to the relevant register shall be considered by
authorized body in the customs issues upon completion of one year from the date of
adoption of the order regarding removal of that body from such a register.
Article 58. Obligations of the Owner of Duty Free Shop The owner of a duty free shop shall be obligated to:
1) ensure the safety of the goods placed under the customs procedure for duty free
trade and not disposed of in accordance with this Code;
2) comply with the terms and requirements established by this Code;
3) provide the possibility of customs control;
4) keep a record of receipt of goods at duty-free shops and implement them in the
store, as well as submit to customs bodies reports on such goods in accordance with the
laws of the member states of the customs union;
5) pay customs duties and taxes in the event that the obligation to pay customs
duties and taxes in accordance with Article 411 of this Code arises;
6) inform the customs body, including the legal person in the register of owners
of duty-free shops, of changes to the information presented by him/her when originally
included in the register of owners of duty free shops, within 5 five working days after
the change of such information.
The Area of the duty free shops shall be used exclusively in accordance with the
requirements, established by this Code. Usage of the indicated places for other purposes
is prohibited.
Article 59. Responsibility of the Owner of the Duty Free Shops The owner of a duty free shop shall be liable under the laws of Republic of
Kazakhstan for failure to comply with the requirements for the storage and sale of goods
at duty free shops, as well as the requirements of the customs procedure of a duty free
trade.
Article 60. Owner of the Free Warehouse
Relations between the customs bodies and owners of free warehouses shall be
established by the international treaty of the Republic of Kazakhstan and (or) according
to the procedure, established by the Government of the Republic of Kazakhstan.
Footnote. Article 60 as amended by the Law of the Republic of Kazakhstan dated
05.07. 2011 No. 452-IV (shall be enforced from the date of its first publication).
Article 60-1. Participant of the Special Economic Zone Relations between customs bodies and participants of special economic area shall
established by international treaty of the Republic of Kazakhstan and (or) according to
the procedure established by the Government of the Republic of Kazakhstan.
Footnote. The Code is supplemented with the Article 60-1 in accordance with the
Law of the Republic of Kazakhstan dated 05.07.2011 No. 452-IV (shall be enforced from
13.10.2011).
CHAPTER 6. AUTHORIZED ECONOMIC OPERATOR Article 61. Authorized Economic
Operators 1. An authorized economic operator shall be a legal person meeting the conditions
specified in Article 62 of this Code, which is entitled to special simplifications
specified in Article 65 of this Code.
2. The status of authorized economic operator shall be assigned to a legal entity
by customs bodies by way of issuing a certificate of inclusion in the register of
authorized economic operators, and shall be recognized in the territory of the Republic
of Kazakhstan.
The status of authorized economic operator shall be assigned to a legal entity
created in accordance with the legislation of the Republic of Kazakhstan.
The form and procedure for issuing a certificate of inclusion in the register of
authorized economic operators shall be determined by the authorized body in the customs
issues.
Article 62. Terms for Awarding the Status of Authorized Economic Operator
The conditions under which an authorized economic operator may obtain legal entity
status shall be:
1) providing for the payment of customs duties and taxes according to the
procedure established by Chapter 16 of this Code, for a period of not less than one year
and in the sum equivalent to not less than one million euros, in accordance with
exchange rates established in the tax legislation of the Republic of Kazakhstan on the
day of making such a provision, except for the cases as specified by part two of this
subparagraph.
Persons producing goods and (or) exporting goods to which export customs duties do
not apply, provided that they correspond to the criteria established by the decision of
the Commission of Customs Union, shall provide a security (or guarantee) for the payment
of customs duties and taxes in the amount equivalent to one hundred and fifty thousand
euros, according to market exchange rates established as per the tax legislation of the
Republic of Kazakhstan on the day of provision such a security;
2) implementation of foreign trade in the period not less than two years;
3) on the day of petition to the customs body, the absence of any unfulfilled
obligations to pay customs fees, interest, or penalties in accordance with the customs
legislation of the Republic of Kazakhstan;
4) the absence on the day of petition to the customs body of debt (arrears) in
accordance with the legislation on taxes and charges (tax laws) of the Republic of
Kazakhstan;
5) the absence on the day of petition to the customs body of an applicant,
founders, shareholders, holding the control stake, of having a record of criminal
conviction in accordance with Articles 209, 214, or 250 of the Criminal Code of the
Republic of Kazakhstan, which has not been the subject of a pardon;
6) the absence of facts on the day of petition to be found guilty of
administrative offences during one year before applying to the customs body in
accordance with the Articles 405, 410, 417, 421, 423, 424, 426-434, 438 of the Code of
the Republic of Kazakhstan;
7) the existence of an accounting system that allows for the comparison of data
provided for customs bodies to carry out customs operations and business activities,
meeting the following requirements:
the existence of an automatic system of declaration, control and accounting of
customs declarations, including mandatory application of the program software,
compatible with the program software, used by customs bodies;
the provision of information technology security measures in order to save
documents and protect the computer system from break-ins from unauthorized persons;
the existence of systems for internal control in order to indicate a mismatch of
data according to the documentation of the actual quantity of goods and vehicles.
Article 63. The Procedure for Issuing, Suspending and Recalling a Certificate
of Authorized Economic Operator; Obligations of an Authorized Economic Operator
1. To get a certificate of inclusion in the register of authorized economic
operators, the legal entity shall provide the authorized body in the customs issues with
an application, signed by the head (or top manager of legal entity) and authenticated
with the seal of the legal person, which shall contain data and confirm conformity of
such a person to the requirements of the status of authorized economic operator, as well
as the following documents:
notarized copies of constituent and statutory documents;
a completed application, which form shall be established by the authorized body in
the customs issues;
one of the documents confirming a general guarantee of payment of customs duties
and taxes in accordance with the Article 144 of this Code.
2. The authorized body in the customs issues shall check the data when considering
the application and the documents attached to it, and also shall order the territorial
subdivisions of the authorized body in the customs issues to hold travel custom
inspection, provided by Chapter 24 of this Code, for compliance of the applicant with
the requirements of assignment of the status of authorized economic operator.
Upon the results of consideration of the application and the documents attached to
it, as well as holding travel customs inspection, the authorized body in the customs
issues shall make a decision to issue a certificate of inclusion of the person to the
register of authorized economic operators, or on the denial of same, a certificate
indicating the cause of denial not later than ninety calendar days from the date of
registration of the application,.
The decision to issue the certificate of inclusion of the person in the register
of authorized economic operators shall be made by an order of the head (or his/her
replacement) of the authorized body in the sphere of customs business.
In case the applicant has notified the authorized body in the customs issues of
incomplete data in the statement or the questionnaire, or the absence of the documents
provided by paragraph 1 of this article, the authorized body in the customs issue shall,
no later than five working days from the date of adoption of the statement and documents
enclosed to it, inform the applicant in writing of the refusal to issue the certificate,
along with an indication of the causes of failure.
3. The authorized economic operator shall be obligated to:
1) inform the authorized body in the customs issues about amendments and (or)
supplements to the data as declared by him/her in order to gain the status of authorized
economic operator within five working days from the day of introduction of the
amendments and (or) supplements, by providing the relevant documents and confirming such
amendments and (or) supplements;
2) In case of the expiration of the period of validity of a general guarantee of
payment customs duties and taxes, the authorized economic operator shall be obliged to
provide to the authorized body in the customs issues the documents regarding an
extension of the period of validity of the indicated general provision or new general
provision of payment customs duties and taxes, not later than thirty calendar days prior
to the date of the end of such an expiration period;
3) Adhere to the requirements of subparagraph 7) of Article 62 of this Code.
4. Validity of the certificate for inclusion in the register of authorized
economic operator shall be suspended upon:
1) submitting an application (or notification) of an authorized economic operator
on suspension of the validity of the certificate on inclusion into the register of
authorized economic operator;
2) the existence of debts for customs payments, taxes and fines, at the end of the
period, as established by paragraph 2 of Article 160 of this Code,;
3) the official initiation of criminal proceedings under Articles 209, 214, 250 of
the Criminal Code of the Republic of Kazakhstan in relation to the applicant, from their
inception until the final decision in accordance with the legislation of the Republic of
Kazakhstan;
4) the official initiation of an administrative procedure under Articles 405, 410,
417, 421, 423, 424, 426 - 434, or 438 of the Code of the Republic of Kazakhstan on the
administrative offences in relation to the applicant, before the final decision in
accordance with the legislation of the Republic of Kazakhstan;
5) breach of duties, as established by paragraph 3 of this Article.
The authorized body in the customs issues shall, within five working days from the
moment of suspension of the validity of a certificate for inclusion of the person in the
register of authorized economic operators, inform him/her in written form.
5. Validity of the certificate of inclusion in the register of authorized economic
operators shall be withdrawn upon:
1) submission of an application (or notification) by the authorized economic
operator seeking his/her exclusion from the register of authorized economic operators;
2) liquidation of the legal person in accordance with the legislation of the
Republic of Kazakhstan;
3) reorganization of the legal persons in accordance with the legislation of the
Republic of Kazakhstan;
4) commencement of criminal proceedings against the applicant, its founders or
shareholders in accordance with the Article 209, 214, 250 of the Criminal Code of the
Republic of Kazakhstan;
5) commencement of administrative procedure against the applicant for
administrative offences in accordance with the Articles 405, 410, 417, 421, 423, 424,
426 - 434, 438 of the Code of the Republic of Kazakhstan.
6. A decision on the discontinuation of the operation of the certificate of
inclusion of the person in the register of authorized economic operators shall be
documented by an order of the head (deputy) of authorized body in the customs issues and
shall enter into force from the date of adoption of the order.
Article 64. Register of Authorized Economic Operators
Customs bodies shall keep a register of authorized economic operators and ensure
its publication on the web-site of the authorized body in the customs issues on a
monthly basis, by not later than the fifth day of each month.
The form of the register of authorized economic operators and the certificate of
inclusion in such a register shall be determined by the authorized body in the customs
issues.
Article 65. Special Simplifications Provided to an Authorized Economic
Operator 1. Authorized Economic Operators may be given the following special
simplifications:
1) temporary storage of goods in the premises, outdoor areas and other areas of
the authorized economic operator;
2) release of goods prior to filing a customs declaration in accordance with
Article 298 of this Code;
3) conducting customs operations related to the release of goods, facilities,
outdoor areas and other areas of the authorized economic operator;
4) early submission of information in electronic form to customs bodies concerning
the goods intended to be transported though the customs border of the customs union,
international traffic vehicles transporting such goods, the time and place of arrival of
goods to the customs territory of the customs union or departure from such a territory,
passengers arriving in the customs territory of the customs union or departure from such
a territory;
5) in carrying out the procedure of customs transit, customs bodies shall not
require the provision of payment for customs duties and taxes, specified by the Article
321 of this Code, if an authorized economic operator is a declarant.
2. Special simplifications provided in this Article shall apply only in cases
where the authorized economic operator is entitled to declare the goods for which the ad
hoc facilitations are intended to be used.
3. The list of goods, provided in this article, to which special facilitations
cannot be applied, is determined by the Commission's decision of the customs union.
Article 66. Introduction by Customs body of Prior Information 1. Authorized economic operators, carriers, including customs carriers, customs
agents, and other interested persons may submit to customs bodies in electronic form
prior information about the goods estimated to move across the customs border, the
international carriage of vehicles transporting such goods, the time and place of
arrival of the goods in the customs territory of the customs union or a departure from
that territory, and passengers arriving in the customs territory of the customs union or
departing from such territory.
2. Customs bodies shall exchange preliminary information with customs bodies
(offices) of foreign countries in accordance with international treaties of the Republic
of Kazakhstan.
3. Cases of mandatory reporting to customs bodies of preliminary information, the
volume of the order, of its presentation and use for customs purposes, shall be
determined in accordance with the international agreement of the Republic of Kazakhstan.
CHAPTER 7. INFORMATION SYSTEMS AND INFORMATION TECHNOLOGIES
Article 67. Information Systems, Information Technologies and Their Means of
Support, Used by Customs bodies
1. Customs operations can be carried out with the use of information systems and
information technologies, including those based on electronic means of communication, as
well as their means of support.
2. The introduction of information systems and information technology is carried
out in accordance with relevant international standards and complies with the
information security requirements of the Republic of Kazakhstan, as established by the
legislation of the Republic of Kazakhstan.
3. The customs bodies shall employ information systems, information technologies
and their means of support, developed, produced or acquired by the customs bodies in
accordance with the legislation and (or) international treaties of the Republic of
Kazakhstan.
4. Conditions and procedures on the use of information systems, information
technologies and the means of their maintenance, and software technical information
protection for customs purposes, as well as requirements for them in the organization of
information exchanges, based on electronic information exchange, shall be determined by
the authorized body in the customs issues.
Article 68. Program Software Under the Ownership of Declarants and Persons
Carrying Out Activity in Customs Affairs 1. Requirements for program software, used by the declarants and persons in
carrying out their activity in customs affairs, for submission of documents and data
specified by this Code, shall be established by the Government of the Republic of
Kazakhstan. Indicated requirements shall be posted on the official web-site and web-
portal of the authorized body in customs affairs.
2. Use of program software for the customs purposes shall be allowed only after it
has been checked for compliance with the requirements established by the Government of
the Republic of Kazakhstan.
3. To check program software, the person indicated in paragraph 1 of this Article
shall submit an application on performing a control test of the program software to the
authorized body in the customs affairs, containing the following data:
1) details of the applicant: the surname, first name and patronymic name (upon
availability) and his /her domicile (address) of the individual; the name and location
(address) for any legal bodies involved; identification number;
2) the individual’s identity card number, and the number of the State Registration
Certificate for any legal bodies involved.
The application shall be signed by the person completing it, and shall be
notarized by seal if the indicated person must have a seal according to the legislation
of the Republic of Kazakhstan.
4. When submitting an application, the following documents shall be included:
1) a copy of an identity card for individuals; a State Registration Certificate
for any legal entity involved (notarized copy);
2) a set of the programming and operating documentation for the program software;
3) documents confirming the use of licensed software in the development of the
software;
4) samples of the electronic copies of the customs documents, documented in
accordance with the rules of filling out customs documents by the developed program
software.
5. Within a term not exceeding fifteen working days from the date of registration
of the application, the authorized body in customs affairs shall consider and check the
details stipulated in the application, as well as the documents as specified in
paragraph 4 of this Article.
6. The authorized body in customs affairs shall keep a register of software
publishers specializing in the generation of electronic copies of the customs documents,
containing the following details:
1) the name of the person, and the software publisher;
2) the name of the program software;
3) the number of the program software’s version;
4) the of the electronic customs document.
7. A decision on inclusion in the register of software publishers upon the
provision of electronic copies of the customs documents shall be documented by an order
of the leader (deputy) of the authorized body in customs affairs, and shall be submitted
to the applicant within the term as specified by paragraph 5 of this Article. In case of
a failure to include the software publisher in the register, the authorized body in
customs affairs shall inform, in writing, the indicated person of the reason for this
failure within five working days from the date of registration of the applicant. After
implementation of the corrections, the applicant shall have the right to resubmit
documents in accordance with the paragraphs 3 and 4 of this Article.
8. Information on inclusion in or removal from the register of software
publishers, upon the provision of electronic copies, shall be posted on the official
web-site and web portal of the authorized body in customs affairs within three working
days from the date of acceptance of the appropriate order.
9. Changes to the requirements for the program software shall be published and
posted on the official web-site and web portal of the authorized body in customs
affairs.
Parties using program software previously scanned by the authorized body in
customs affairs for their activities are required to bring them into line with the new
statutory requirements in the manner provided by this Chapter.
Article 69. Grant of Permission to Make Electronic Copies of Customs
Documents for Declarants and Customs Representatives 1. To obtain the permission of the authorized body in customs affairs to make
electronic copies of customs documents, the customs representative shall submit to the
authorized body in customs affairs the application for permission to make electronic
copies of the customs documents, containing the following details:
1) details of the applicant: the surname, first name and patronymic name (upon
availability) and his /her domicile (address) - for the individual: name and location
(address) - for the legal bodies involved: identification number;
2) for private persons, their identity card number; for any legal entities
involved, the number of the State Registration Certificate.
The application shall be signed by the person completing it, and shall be
notarized by a seal, if the indicated person must have a seal according to the
legislation of the Republic of Kazakhstan.
2. When submitting the application, the following documents shall be included:
1) for private persons, a copy of their identity card; for any legal entities
involved, the State Registration Certificate (notarized copy);
2) a notarized copy of the agreement with the person included in the register of
software publishers, except for the cases of usage of program products upon the creation
of electronic copies of the customs documents owned by the authorized body in customs
affairs.
3. The authorized body in customs affairs shall consider and check the details
contained in each document, as well as the documents specified in the paragraph 2 of
this Article, within five working days from the date of registration of the application.
4. If the documents are in compliance with the indicated details and the stated
requirements, the authorized body in customs affairs shall inform the applicant in
writing of its decision within the term specified by paragraph 3 of this Article. The
assigned code, which is to be filled in to the specified line of each electronic copy of
the customs document by the person submitting the application shall be specified in the
written decision of authorized body in the customs issue.
5. The code assigned to the applicant shall not be used to make electronic copies
of the customs documents for goods transported by other persons, except for persons
carrying out activity as customs representatives.
6. In case of a failure to submit the documents indicated in paragraph 2 of this
Article, the authorized body in customs affairs shall withhold permission for making
electronic copies of the customs documents and shall inform the applicant in writing
within the term as specified by paragraph 3 of this Article.
7. A written decision of an authorized body in customs affairs indicating the
assigned code may be recalled by the authorized body in customs affairs in either of the
following cases:
1) where there is a violation of the requirements specified by paragraph 5 of this
Article by the applicant;
2) where there is an annulment of the agreement between the applicant and the
software publisher, and the authorized body in customs affairs was not informed of the
annulment.
8. A recall of the written decision of the authorized body in customs affairs
indicating the assigned code shall result in the annulment of the code assigned to the
applicant, and in the non-admission of electronic copies of customs documents formulated
under such a code.
9. In changing the details in the documents specified in the paragraph 2 of this
Article, the declarant or customs representative shall inform the authorized body in
customs affairs in writing about the changes within ten calendar days of the date of
changing the details.
10. The period of validity of the code assigned to the applicant shall be
unlimited, except for the cases specified by the paragraph 7 of this Article.
Article 70. Information Resources of Customs bodies
1. The information resources of customs bodies formed on the basis of documents
and information submitted when carrying out customs operations, as well as the documents
necessary for carrying out operations, shall have limited access. The order forming
information resources and limiting access to them shall be established by the laws of
the Republic of Kazakhstan.
The information resources of customs bodies shall be understood to mean an
organized set of documented information, including a database, created, processed and
accumulated in the information systems of customs bodies.
Information resources of customs bodies relating to the customs legislation of the
Republic of Kazakhstan shall be open and accessible.
Public information resources shall be available on the websites of customs bodies
in customs affairs.
2. The order by which persons may receive information contained in information
resources whose access is limited under the supervision of customs bodies shall be
stipulated by legislation of the Republic of Kazakhstan.
Article 71. Security of Information and the Rights of the Subjects
Participating in Information Processes and Informatization
1. Security of information and the rights of subjects participating in information
processes and informatization shall be carried out in accordance with the legislation of
the Republic of Kazakhstan.
2. Security shall be provided by introducing and using special software and
hardware tools for the protection of information which are compatible with the program
products, information systems and information technologies and is subject to compulsory
certification according to procedure specified by the legislation of the Republic of
Kazakhstan on technical regulations.
3. The level of security of information provided by means of information security
should correspond to the category of information. Appropriate level of protection shall
be provided to a certain category of information by customs bodies for the information
resources under supervision.
Control for following the requirements on information security and exploitation of
the information security products shall be carried out by the authorized body in customs
affairs in accordance with the legislation of the Republic of Kazakhstan.
Article 72. Information Exchange of Customs bodies
Customs bodies are involved in the international exchange of information with
other customs bodies in foreign countries, as well as international and other
organizations according to conditions established by international treaties and the
legislation of the Republic of Kazakhstan.
CHAPTER 8. CUSTOMS STATISTICS
Article 73. Customs Statistics of Merchandise Trade
1. In order to analyze the status, developments and trends of foreign trade,
customs bodies shall collect and process information about the movement of goods across
the customs border to form customs statistics of foreign trade.
2. Customs bodies shall collect customs statistics of foreign trade in accordance
with the methodology approved by the Commission's decision of the Customs Union.
3. Customs bodies shall submit customs statistics of foreign trade to:
Government, public bodies and other organizations of the Republic of Kazakhstan in
the manner prescribed by the legislation of the Republic of Kazakhstan;
international organizations in the manner prescribed by international treaties.
4. The Commission of the Customs Union will publish the customs statistics of the
Customs Union’s foreign trade of goods to government authorities of the member states of
the Customs Union and international organizations in accordance with international
treaties.
5. The Commission will publish the customs statistics of foreign trade of the
Republic of Kazakhstan in the manner and terms which are defined by the authorized body
in customs affairs.
6. The customs bodies may submit data on the customs statistics of foreign trade
of goods that do not contain state, commercial, banking and other legally protected
secrets (secrets) or other confidential information, for those who are interested in
obtaining it for the organizations of the Republic of Kazakhstan in order and on the
terms established by the legislation of the Republic of Kazakhstan.
Article 74. Special Customs Statistics
1. In order to execute the tasks entrusted to customs bodies, special customs
statistics are to be collected (or kept) in accordance with the procedure established by
the authorized body in customs affairs.
2. These special customs statistics shall be used by customs bodies solely for
customs purposes.
Article 75. Documents and Information Used for Statistical Purposes 1. For statistical purposes, documents and information are submitted by the
parties in accordance with the customs legislation of the Сustoms Union and (or) the
Republic of Kazakhstan.
2. The information used for statistical purposes is subject to the provisions of
Article 16 of this Code.
CHAPTER 9. SINGLE COMMODITY NOMENCLATURE OF FOREIGN ECONOMIC
ACTIVITY.IFICATION OF GOODS
Article 76. Single Commodity Nomenclature of Foreign Economic Activity
Single Commodity Nomenclature for Foreign Economic Affairs (hereinafter - the
Commodity nomenclature of foreign economic activity) shall be used to implement the
measures of customs and the tariff or non-tariff regulation of foreign trade and other
forms of foreign economic activity of the customs statistics.
Article 77. Maintenance of Commodity Nomenclature of Foreign Economic
Activity
1. The Commodity Nomenclature of Foreign Economic Activity shall be based on the
Harmonized system commodity description and coding of the World Customs Organization and
the united Commodity Nomenclature for Foreign Economic Affairs of the Commonwealth of
Independent States.
2. The Commodity Nomenclature of Foreign Economic Activities is approved by the
Commission of the Customs Union.
3. Decisions about changes to the Commodity Nomenclature of Foreign Economic
Activity are adopted by the Commission of the Customs Union on the basis of proposals of
the customs services of the member states of the Customs Union.
The commodity nomenclature of foreign economic activity and decisions about
modifications to it are published by the Commission of the Customs Union.
4. Technical management of the Commodity Nomenclature for Foreign Economic
Activity shall be carried out in the manner established by paragraph 4 of Article 51 of
the Republic of Kazakhstan.
Article 78.ification of Goods 1. Goods with their customs declaration shall beified by the Commodity
Nomenclature for Foreign Economic Activity.
2. The verification of correctification of goods applied by the Customs
declaration shall be carried out by customs bodies, except for the officials of
checkpoints and special customs enterprises.
3. In the case of detection of incorrectification of goods, the customs body
specified by paragraph 2 of this Article shall carry out theification of goods and
decides on theification of goods in the form defined by the legislation of the Republic
of Kazakhstan.
4. Under theification of goods, a phased allocation of the goods to specific
headings and subheadings under the Commodity Nomenclature of Foreign Economic Activity
shall be understood.
Theification of Goods shall be carried out on the assumption of the following
basic criteria:
1) function for which the good was manufactured;
2) material from which the good is made.
The principle of unambiguous attribution of goods is to be followed (applied),
taking into account the degree of their processing to the commodity subheading, on the
basis of the application of fundamental interpretation rules of Commodity Nomenclature
of Foreign Economic Activity and notes on theification divisions and groups (including
notes for the commodity items, sub-items), as well as additional notes, explaining
specificification issues.
5. Inifying goods, the customs bodies, declarant or the customs representative
shall use basic rules of interpretation; notes for the divisions, groups, paragraphs;
explanations for the Commodity Nomenclature of Foreign Economic Activity; digests
ofification opinions of the Committee of the Harmonized System of the World Customs
Organization; electronic databases of preliminary decisions onification of goods of the
authorized body in customs affairs; explanations of the Customs Union Committee and the
authorized body in customs affairs on theification of certains of goods.
6. Inifying goods, the customs body shall take into account the copies of the
customs declarations of the country of origin presented by the declarant, if the
declarant can present them, and any conclusions and applications of independent expert
organizations, as well as details set out in the forwarding documents.
7. In submitting a customs declaration, the declarant shallify a good according to
the Commodity Nomenclature of Foreign Economic Activity and shall declare the good’s
code in the customs declaration.
8. If the declarant submitted the codes of goods in the customs declaration
correctly, the customs body official shall complete a check of the details on the
goodsification without requesting additional documents.
9. If the declarant submitted the codes of goods in the customs declaration upon
the Commodity Nomenclature of Foreign Economic Activity incorrectly, the customs body
official shall request, in writing, additional documents that are necessary forification
of the goods within one working day. The customs body shall decide on theification of
goods in the form defined by the legislation of the Republic of Kazakhstan within five
calendar days.
10. Where there has been a request for additional documents forification of goods,
the customs body shall carry out a conditional release of the following goods:
Goods subject to customs and taxes - where there has been a payment of customs
duties and taxes;
Goods not subject to customs and taxes - where the declarant has a duty to present
requested documents on time, established by the written request of the customs body.
The size of the sum of security of customs duties and taxes payment shall not be
less than the sum of the customs duties and taxes payable upon the declaration of the
customs procedure of release for domestic consumption.
The period of validity of the payment of customs duties and taxes shall be not
less than thirty calendar days from the date of the conditional release of the goods.
11. If the declarant agrees with the decision of the customs body on theification
of the goods, details submitted in the customs declaration shall be amended and
supplemented by the declarant in accordance with paragraph 1 of Article 289 of this
Code.
12. The decision of the customs body on theification of goods shall be documented
in two copies and signed by the head (deputy) of the customs body carrying out customs
declaring of goods.
13. Decisions of the customs body on theification of goods shall be subject to
compulsory implementation.
14. In case of a disagreement with the decision on theification of goods taken by
the customs body, the declarant or person carrying out activity in the customs issues or
their representatives shall have the right to appeal the action (or inaction) of the
customs body or the customs body’s official in accordance with the legislation of the
Republic of Kazakhstan.
15. In appealing the decision of the customs bodies onification of the goods, the
person making a complaint shall present to the authorized body in customs affairs the
photographs, pictures, schemes, service lists, samples of goods, technical
specifications, commercial characteristics of goods and other information, allowing for
unambiguousification of the goods.
16. Decision forms of the customs bodies shall be the accountable reporting forms,
have account series and numbers, and shall include the code of the customs body
incorporated typographically.
17. The authorized body in customs affairs or the territorial division of the
authorized body (its local division) in customs affairs shall make preliminary decisions
on theification of goods according to the present Chapter, and shall provide
explanations on theification of separates of goods by providing for their publication on
an official Internet resource, a web portal of the authorized body in the customs issue.
Preliminary decisions onification of goods shall be obligatory when declaring
goods in the territory of the Republic of Kazakhstan.
18. The authorized body in customs affairs shall keep databases of preliminary
decisions onification of goods.
Article 79. Procedure for Making Preliminary Decisions
1. The procedure for making a preliminary decision on theification of commodities
under the nomenclature of foreign economic activity shall be determined by Articles 80 -
83 of this Code.
2. The preliminary decision shall be taken on each item of goods, including a
brand, model, article and modification.
3. The form of a preliminary decision shall be determined by decision of the
Commission of the customs union.
4. The authorized body in customs affairs or a territorial subdivision of the
authorized body in customs affairs shall issue a duplicate of the preliminary decision
previously received by the applicant within five working days, in the event that the
preliminary decision is lost by the applicant.
5. The authorized body in customs affairs shall carry out information exchanges of
preliminary decisions onification of goods, in accordance with Article 213 of this Code.
Article 80. Statement on Submission of the Preliminary Determination
1. A preliminary decision shall be taken by authorized bodies in customs affairs
or a territorial subdivision of the authorized body in customs affairs on the basis of
the application of a person (hereinafter in this Chapter - the applicant), submitted in
writing or in the form of an electronic document.
2. The statement on submission of the preliminary decision on theification of
goods shall contain the full commercial name, company name, major technical and
commercial characteristics of the goods, and other information permitting them to
uniquelyify the goods. If necessary, the photographs, drawings, blueprints, passports of
the products, samples and specimens of commodities, and other documents for the adoption
of a preliminary decision, authenticated with the seal of the applicant, shall be
presented.
3. If the information submitted by the applicant is insufficient to make a
preliminary decision, the authorized body in customs affairs or the territorial
subdivision of the authorized body in customs affairs shall notify the applicant of the
need to provide additional information within ten calendar days from the date of filing
an application for an interim decision with the customs body. Additional information
should be submitted within thirty calendar days after written notice to the applicant.
If the information is not provided within the prescribed period, a statement of
preliminary determination shall be rejected.
Article 81. Term of Acceptance and Validity of Preliminary Decision
1. A preliminary decision shall be taken within twenty calendar days from the date
of registration of an application for an interim decision with the customs body. If
necessary, submission of additional information in accordance with paragraph 3 of
article 80 of this Code, within the time specified in the first part of this paragraph,
shall be suspended and resumed from the date of receipt by the customs body of the
latter document containing the requested information.
2. The preliminary decision shall be valid for three years from the date of its
adoption, unless it is changed, withdrawn or its action is terminated, in accordance
with Article 82 of this Code.
Article 82. Termination, Change or Withdrawal of a Preliminary Decision
1. An authorized body in customs affairs or a territorial subdivision of the
authorized body in customs affairs may decide to terminate, modify or revoke its prior
decision.
The decision to terminate, modify or revoke a preliminary decision shall be sent
to the applicant no later than the day following the day on which the decision to
terminate, modify or revoke a preliminary decision was made.
2. The decision to terminate a prior decision will be made where customs bodies
find that the applicant for a preliminary determination presented false documents,
inaccurate and (or) incomplete information.
The decision to terminate a preliminary decision takes effect from the date of
adoption of this interim decision.
3. Changes to a preliminary decision are made in the following cases:
upon detection by customs bodies or territorial subdivision of the authorized body
or the applicant of mistakes in making a preliminary decision;
upon adoption of decisions or clarifications on theification of certain goods by
the Customs Union Commission.
A decision of the customs body or territorial subdivision of the authorized body
to amend the preliminary decision shall enter into force on the date specified in the
decision to amend the preliminary decision.
4. A preliminary decision shall be revoked if:
there are changes to the Commodity Nomenclature of Foreign Economic Activity
affecting theification of goods for which the preliminary was decision submitted;
there is adoption by the Commission of the Customs Union of decisions on
theification of goods applied by member states of the Customs Union;
there is adoption by the Commission of the Customs Union of decisions and
explanations onification of separates of goods.
The decision to revoke a preliminary decision shall be made by the authorized body
in customs affairs or a territorial subdivision of the authorized body in customs
affairs within thirty calendar days after the publication of decisions and
interpretations by the Commission of the Customs Union, and shall enter into force
simultaneously with such decisions.
5. The decision to terminate, modify or revoke a preliminary decision shall be
communicated to the customs bodies not later than the day following the day on which the
decision to terminate, modify or revoke a preliminary decision is made.
Article 83. Transparency of Preliminary Decisions
Preliminary decisions, except for information constituting a state, commercial,
banking or other secret protected by law (the secrets) or other confidential information
relating to the person concerned, shall be placed on the official website of the
Commission of the Customs Union.
Article 84. Decision Making Procedure on theification of Disassembled or Non-
Assembled Goods, Including Incomplete or Unaccomplished Goods, Imported in
Various Lots Within a Certain Period of Time
1. A decision on theification of disassembled or non-assembled goods, including
incomplete or unaccomplished goods, import of which is executed in various lots within a
certain period of time (further - decision onification of non-assembled goods), which
declaration is provided by this Code, shall be made by the authorized body in customs
affairs upon receiving the written application of the person.
2. A decision on theification of non-assembled goods shall be issued by the
applicant subject to the following requirements:
foreign trade agreements (contracts) shall be made on behalf of the applicant;
the applicant shall be the recipient of the goods.
3. The application for a decision on theification of non-assembled goods shall
contain:
notarized foreign trade agreement (contract);
details on the applicant;
details on the goods (name, list of the components of the goods);
time of delivery of the goods;
the customs procedure under which the goods are to be processed;
the name of the customs body, where the goods will be declared.
Any documents subject to which the decision on theification of non-assembled goods
shall be made (a technical description of goods and their components, indicating the
principle function and ancillary functions, description of assembling and installation
method, description of the materials from which the goods are made, and their
components, assembly drawings, schemes, photographs, if possible, producers’ catalogues,
video material, detailed specification of goods).
4. The application shall be submitted before presenting the first lot of goods for
customs declaration.
5. If the documents and details presented by the applicant are insufficient for
making a decision onification of non-assembled goods, an authorized body in customs
affairs shall inform the applicant of the necessity to present additional information
within fifteen calendar days from the date of submitting the application for the
decision onification.
Additional documents shall be presented within thirty calendar days from the date
of written notification of the applicant.
If information is not presented at a stated time or the applicant refuses to
present the documents and details necessary forification of goods, the application for
the decision onification of non-assembled goods shall be rejected.
The application for the decision on theification of non-assembled goods shall be
rejected:
if the components of non-assembled or non-assembled goods, including incomplete or
unaccomplished goods in accordance with the rules ofification, do not form goodsified
according to the codes applicable to the assembled or complete goods;
in the presence of contradictory information, specified in the application or in
the documents attached to it.
Article 85. Term of Making a Decision on theification of Non-Assembled Goods 1. A decision on theification of non-assembled goods shall be taken within thirty
calendar days from the date of registration of the application.
In case of the need to present additional information in accordance with paragraph
5 of Article 84 of this Code, the validity period specified in the first part of this
paragraph shall be suspended and shall proceed from the date of acceptance of the last
document containing the requested information by the authorized body in customs affairs.
2. The form of the decision on theification of non-assembled goods shall be
established by the Government of the Republic of Kazakhstan.
Article 86. Period of Validity of the Decision on theification of Non-
Assembled Goods The decision on theification of non-assembled goods shall enter into force from
the date of adoption and shall not exceed twelve calendar months.
Article 87. Change or Termination of the Decision onification of Non-
Assembled Goods
1. A decision onification of the non-assembled goods shall be changed:
1) if the customs body in the customs issues makes a decision and specification
onification of certains of goods, necessarily binding on customs bodies;
2) if mistakes or misprints are made in rendering the decision on theification of
non-assembled goods;
3) if the Commodity Nomenclature of Foreign Economic Activity is changed.
The decision to change theification of the non-assembled goods shall enter into
force on the date specified in the decision to change theification of the non-assembled
goods.
2. A decision onification of non-assembled goods shall be terminated:
1) if the customs body determines that the applicant presented false or forged
documents or inaccurate information upon which the decision on theification of non-
assembled goods was based;
2) if the customs declaration is not submitted on the date specified by the
customs legislation of the Republic of Kazakhstan;
3) if the applicant refuses the delivery of goods in writing, including
conditionally released components of goods.
A decision as to the termination of a decision on theification of non-assembled
goods shall not be accepted if the conditionally released components of goods, by
operation of the rules ofification, refer to theification code of assembled and complete
goods specified in the decision onification of the non-assembled goods.
A decision on the termination of a decision on theification of non-assembled goods
shall enter into force on the date of theification decision.
Article 88.ification of Goods in the Event of Termination of a Decision
onification of Non-Assembled Goods
In the event of the termination of a decision on theification of non-assembled
goods, separate components of the goods shall be subject to customs declaring by
submitting the customs declaration in an order specified by the customs legislation of
the Customs Union and (or) of the Republic of Kazakhstan. The components of the
equipment shall beified in accordance with the Commodity Nomenclature of Foreign
Economic Activity of Customs Union as individual goods.
Article 89. Accounting of the Decisions onification of Non-Assembled Goods
Accounting of the decisions on theification of non-assembled goods shall be
carried out by an authorized body in customs affairs.
Article 90. Extension of Validity of the Decision on theification of Non-
Assembled Goods
1. The authorized body in customs affairs shall, in the presence of a written
request of the applicant submitted within thirty calendar days before the end of the
period of validity of the decision onification of non-assembled goods, extend the
validity of the decision in question for the period covering the full delivery of
specific components of the goods.
2. The applicant shall state the following details in the written request to the
authorized body in customs affairs:
the number and the date of the decision on theification of non-assembled goods,
based on which the customs declaration of the specific components of goods according to
the single code of the Commodity Nomenclature of foreign economic activity of the
Customs Union is carried out;
the requisites of the agreement, based on which the customs declaration of
specific components of goods according to the single code of the Commodity Nomenclature
of Foreign Economic Activity of the Customs Union is carried out;
the reasons for failure to complete the customs declaration for all specific
components of goods during the period of the validity of the issued decision onification
of non-assembled goods;
the name of the customs body carrying out customs declaration for all specific
components of goods;
the timeline for completion of the import of the last lot of the specific
components of the goods.
3. Copies of the documented customs declarations presented for conditional issue
of the import of the specific components of the goods shall be attached to the
application seeking an extension of the validity of a preliminaryification decision.
4. The decision on the extension of the validity of a preliminaryification
decision shall be considered within ten calendar days from the date of its registration
with the authorized body in customs affairs.
5. The decision on the extension of the validity of a preliminaryification of non-
assembled good shall be documented in two copies.
The first copy shall be directed to the applicant. The second copy shall be
directed to the customs body carrying out the customs declaration of disassembled or
non-assembled goods, including incomplete or unaccomplished goods, being imported in
separate lots (or parties) within a certain period of time.
CHAPTER 10. COUNTRY OF ORIGIN OF GOODS
Article 91. General Provisions of the Country of Origin of Goods 1. The country of origin of goods is the country where the goods were wholly
produced or sufficiently processed (processing) in accordance with criteria established
by the customs legislation of the Customs Union. Thus, the country of origin of goods
can be understood to be a group of countries or customs unions of countries or a region
or a part of the country, if there is a need to separate them for the purposes of
determining the country of origin of the goods.
2. The identification of the country of origin of the goods shall be made in all
cases where the application of measures of customs and tariff and non-tariff regulations
depends upon the country of origin of goods.
3. The identification of the country of origin of goods is carried out in
accordance with the international agreements of the Republic of Kazakhstan and the
regulatory rules for determining the country of origin of goods.
4. The authorized body in customs affairs or a territorial subdivision of the
authorized body in customs affairs may make preliminary decisions about the country of
origin of goods.
The authorized body in customs affairs or a territorial subdivision of the
authorized body in customs affairs shall make a preliminary decision on the
identification of the country of origin of the goods in the presence of details on the
goods and under the application of the person (applicant).
A preliminary decision on the identification of the country of origin of goods
shall be taken by an authorized body in customs affairs by applying preferential and
non-preferential regimes. The form of accepting the preliminary decision on
identification of the country of origin of goods shall be established by the Government
of the Republic of Kazakhstan.
Article 92. Confirmation of the Country of Origin
1. In support of the country of origin of goods, the customs body may require the
submission of documents proving the country of origin of goods.
2. Documents certifying the country of origin of goods are a declaration of origin
or certificate of origin.
Article 93. Declaration of Origin
1. The declaration of origin is a statement about the country of origin of goods
made by the manufacturer, seller or consignor in connection with the export of goods,
provided that it lists the information necessary to determine the country of origin. As
such, a declaration of commercial use or any other documents shall be submitted relating
to the goods.
2. If the declaration of the origin of goods contains the information on the
country of origin based on other criteria than those which are provided by international
treaties of the Republic of Kazakhstan, the country of origin of the goods shall be
determined in accordance with the criteria set by these international treaties.
Article 94. Certificate of Origin 1. A certificate of origin is a document clearly indicating the country of origin
of the goods and is issued by authorized agencies or organizations in that country or
country of export, if the country's export certificate is issued based on information
received from the country of origin.
If the certificate of origin of goods contains information on the country of
origin based on other criteria than those provided by international treaties of the
Republic of Kazakhstan, the country of origin of the goods shall be determined in
accordance with the criteria set by these international treaties.
2. When exporting goods from the territory of the Republic of Kazakhstan, a
certificate of origin shall be issued by the authorized bodies or organizations of the
Republic of Kazakhstan, if the requested certificate is required under the contract
pursuant to the national rules of the country of importation of the goods, or if the
certificate is required by international treaties.
The authorized bodies and organizations issuing a certificate of origin must keep
a copy and other documents certifying the origin of the goods for no less than five
years from the date of its issuance.
3. The certificate of origin shall be submitted simultaneously with the customs
declaration and other documents submitted with the placement of goods imported into the
customs territory of the Republic of Kazakhstan, under the customs procedure. If the
certificate is lost, its certified duplicate issued in an order specified by the
legislation of the Republic of Kazakhstan shall be received.
4. If the certificate of origin is issued with violations of the requirements for
its design and (or) completion, as set by the customs legislation of the Customs Union,
customs bodies themselves shall decide not to consider such a certificate as a basis for
granting tariff preferences.
5. When carrying out customs control, the customs body may apply to the authorized
agencies or organizations in the country which issued the certificate of origin to
submit additional documents or clarifying information. This treatment does not preclude
the release of goods on the basis of information about their claimed country of origin,
by placing the goods under the customs procedure.
Article 95. Submission of Documents Certifying the Country of Origin of Goods 1. When importing goods into the territory of the Republic of Kazakhstan, a
document certifying the country of origin of goods shall be presented if the country of
origin of those goods in the territory of the Republic of Kazakhstan are granted tariff
preferences in accordance with legislation and (or) international treaties of the
Republic of Kazakhstan. In this case, the document certifying the country of origin of
goods is provided to customs bodies together with a customs declaration. In this case,
the granting of tariff preferences could be due to the need to provide a certificate of
origin for some goods in accordance with the legislation and (or) international treaties
of the Republic of Kazakhstan.
If there are indications that the declared information relating to the country of
origin of the goods which affects the application of customs duties, taxes and (or) non-
tariff regulation measures is unreliable, the customs bodies may require a document be
submitted certifying the country of origin.
2. Notwithstanding the provisions of paragraph 1 of this Article providing a
document confirming the country of origin of goods is not required:
1) if goods imported into the customs territory of the Customs Union are declared
to the customs procedure of customs transit or temporary import customs procedure with
full exemption from customs duties and taxes, except in cases where the customs body
found signs that the country of origin is one where the goods are prohibited from be
imported into or transiting through the customs territory of the Republic of Kazakhstan,
in accordance with the customs legislation of the customs union or the law of the
Republic of Kazakhstan;
2) if the goods are moved across the customs border by physical persons in
accordance with the norms of international treaties of the Republic of Kazakhstan;
3) if the total customs value of goods crossing the customs border, sent in the
same time and in the same way by the same consignor to one consignee does not exceed the
amount set by the Commission of the Сustoms Union;
4) in other cases stipulated by the customs legislation of the Customs Union.
Article 96. Additional Conditions for Placing Goods Under the Customs
Procedure in Determining the Country of Origin
1. In the absence of documents proving the country of origin of goods, if their
submission is required for the application of tariff preferences, then such goods are
subject to customs duties payable at rates applicable to goods originating from the
territory of a foreign state (group of foreign countries), with which there are mutual
contractual obligations to provide customs regime no less favorable than that accorded
to other states (groups of) (hereinafter - the most-favored-nation), except as provided
in subparagraph 1) of paragraph 2 of this Article.
2. In other cases, a lack of documents proving the country of origin, or where
there are indications that the submitted documents are drawn up improperly and (or)
contain inaccurate information, before submitting documents proving the country of
origin, or specifying the details:
1) in respect to goods subject to customs duties at the rates applicable to goods
originating in the territory of a foreign state (groups of foreign countries) with which
there are no reciprocal agreements on granting most-favored-nation treatment, if the
customs officers found signs that the country of origin is a foreign state (group of
foreign states), with which no reciprocal agreements on granting the most favored
nation, the security (or guarantee) for payment of customs duties on these rates shall
be provided;
2) the placement of goods under customs procedure is subject to the submission by
the declarant of documents confirming compliance with established limits, or ensuring
the payment of special anti-dumping or countervailing duties if the customs bodies find
indications that the country of origin is the country, on the import of goods for which
limitations are set. Ensuring the payment of special anti-dumping or countervailing
duties is performed in the manner prescribed by this Code to ensure the payment of
import customs duties;
3) the placement of goods under customs procedures shall be carried out only if
the customs bodies find signs indicating that the country of origin may be a country
where the goods are prohibited to be imported into the customs territory of the customs
union.
3. In respect of goods specified in paragraph 1 and subparagraph 1) of paragraph 2
of this Article, the regime of tariff preferences or most favored nation treatment shall
be applied (restored), subject to confirmation of the country of origin of these goods
before the expiration of one year from the date of registration of customs bodies of
customs declaration. In this case, the sums paid on import duties may be returned
(offset) in accord.
CHAPTER 11. THE CUSTOMS VALUE OF GOODS
Article 97. General Provisions on the Customs Value
1. The provisions of this Chapter regulate common rules for determining the
customs value of goods, in order to apply common customs tariffs of the Customs Union,
as well as other measures distinct from customs tariff regulations, introduced (or which
may be introduced) to regulate commodity circulation within the Customs Union. Specified
provisions shall be applied if the goods actually transit the customs border of the
Customs Union when imported into the customs territory of the Customs Union. In relation
to such goods the norms of customs procedure, declared when crossing the border, shall
be applied.
2. The customs value of goods shall be determined by the declarant or customs
agents acting on behalf of the declarant, and in cases prescribed by this Code, by the
customs bodies.
3. If the exact value of the customs value of the goods cannot be established in
view of the absence of documents confirming the exact details necessary for its
calculation, the establishment of the exact value of the customs value of the good may
be postponed. In such a case, an application based on the documents and details
available to the declarant, and a calculation and payment of customs duties and taxes,
based on the declared customs value, may be permitted.
The establishment of customs values in accordance with the first part of this
paragraph, as well as the procedure for the declaration and control of the customs
value, peculiarities of calculation and the payment of customs duties and taxes for such
cases, shall be established by decision of the Commission of Customs Union.
4. The provisions of this Chapter shall not apply to goods for personal use
transported across the customs border of the Customs Union.
5. Terms used in this Chapter shall have the following meanings:
"imported goods" - goods transported through the customs border of the Customs
Union in order to be imported to the customs territory of the Customs Union;
"goods of the same or" - goods, referring to the common group or of goods,
including identical and homogeneous goods, the production of which refers to the
relevant of economic activity;
"consistently applied principles of accounting" - system of accounting rules,
applied in the manner established by the Republic of Kazakhstan;
"identical goods" - goods that are exactly alike in every respect, including with
respect to physical characteristics, quality and reputation. Insignificant differences
in appearance shall not serve as a basis for the refusal to recognize goods as
identical, provided such goods meet the requirements of this paragraph. The goods shall
not be considered as identical if they are not produced in the same country as the
valued (imported) goods, or if their development, engineering, artwork, design, sketches
and drafting was not carried out in the customs territory of the Customs Union. The
notion "produced" in the context of goods also means "extracted", "cultivated", "made"
(particularly by way of assembling, or gathering the goods). Identical goods produced by
a person other than the producer of the valued (imported) goods, shall be taken into
account only in the cases where identical goods of the same producer have not been
identified, or when the available information is not acceptable for use;
"similar goods" - goods, which although not identical, have similar
characteristics and consist of similar components which allow them to perform the same
functions as the goods being valued (imported), and to be commercially interchangeable.
When determining the similarity of goods, the following features shall be taken into
account: quality, availability of a trademark, and reputation on the market. Goods shall
not be considered similar to those being valued (imported) if they are not manufactured
in the same country as the goods being valued, or if their development, engineering,
artwork, design, sketches and drafts was not carried out in the customs territory of the
Customs Union. The notion "produced" in the context of goods also means "extracted",
"cultivated", "made" (particularly by way of assembling and dissembling). Similar goods
produced by a person other than the producer of the valued (imported) goods, shall be
taken into account only in the cases where goods of the same producer have not been
identified, or the available information is not acceptable for use;
"place of arrival of goods in the customs territory of the customs union" -
checkpoint across the customs border of the Customs Union, where the goods shall be
delivered after the actual transit of the state border of the relevant state.
Specifications of that concept in order to determine customs value may be implemented in
accordance with the mutual decision of the authorities of the Customs Union;
"related parties" - persons (or entities) who meet one of the following criteria:
1) are employees or directors (heads) of one another;
2) are legally recognized business partners, i.e. are connected by contractual
relations, operate with a view of extraction of profit and incur expenses and the losses
connected with implementation of joint activity in common;
3) are the employer and the worker or the employee;
4) any person who directly or indirectly owns, supervises or is the holder of five
or more percent of the issued voting shares of both companies;
5) one directly or indirectly supervises the other;
6) both are directly or indirectly supervised by a third party;
7) together they directly or indirectly supervise a third party;
8) are relatives or members of one family.
Persons who are partners in joint business or another activity, and one of them is
the exclusive (unique) agent, the exclusive distributor, or the exclusive concessionaire
of another, however it was presented, should be considered related for this Chapter if
these persons meet at least one of the specified requirements;
"third countries" - states, which are not participants to the Agreement on the
creation of a common customs territory and formation of Customs Union on 6 October 2007.
6. A person shall be considered to control another person, if he/she legally or
practically applies restrictions or regulations in relation to this person.
Article 98. Determining the Customs Value of Goods Exported From the Customs
Territory of the Customs Union
1. The customs value of goods exported from the customs territory of the Customs
Union shall be determined on the basis of the transaction value, actually paid or due
and payable when selling for export.
2. When determining the customs value of goods, the price of the transaction shall
include the following expenses, if they were not included before:
1) expenses for delivery of goods to the airport, port or another place of
transporting the goods from the customs territory of the Customs Union;
costs of transportation;
expenses related to loading, unloading, transshipment and shipment of the goods;
2) costs of insurance;
3) expenses incurred by seller:
commission and brokerage compensations;
costs associated with containers or returnable packaging, if they are considered
an organic whole with the goods being valued, in accordance with the Commodity
Nomenclature of Foreign Economic Activity;
costs of packing, including the cost of packing materials and the packing process;
4) royalty and licensing fees associated with the goods being valued, subject to
payment by the buyer, directly or indirectly, as a term of sale of the goods being
valued, provided that those royalties and fees are not included in the price actually
paid or payable;
5) the amount of direct or indirect income of the seller from any subsequent re-
sales, transfer or use of the goods being valued, including the income collected by the
state with preferential tax treatment taxable in accordance with the tax legislation of
the Republic of Kazakhstan.
6) Taxes charged in the territory of the Republic of Kazakhstan, if in accordance
with the tax legislation of the Republic of Kazakhstan or international treaties of the
Republic of Kazakhstan, shall be non-compensable to the seller in connection with export
of goods for the territory of the Republic of Kazakhstan.
3. When determining the customs value of goods, the following payments and
expenditures shall not be included, provided that they are excluded from the price
actually paid or payable for the imported goods:
1) expenditures associated with installation, assembly, setting up or rendering
technical assistance after the import of equipment into the customs territory of the
Republic of Kazakhstan;
2) expenditures associated with delivery of goods after import into the customs
territory of the Republic of Kazakhstan;
3) costs of insurance for the delivery of goods after their export from the
customs territory of the Customs Union;
4) customs duties and taxes paid in the country of import.
4. In the absence of the price of the transaction, the customs value of importing
goods shall be determined based on the declarant’s statement from accounting documents
of the seller-exporter on expenses related to the production or acquisition, keeping,
and transportation of exported goods. The expenditures specified in paragraph 2 of this
Article should also be taken into account.
5. In the case of the absence of information, the customs price of the exporting
goods shall be determined by the customs bodies on the basis of the available
information on identification of identical or similar goods or on the basis of the
results of an independent examination.
Article 99. Determination of the Customs Value of Goods Imported Into the
Customs Territory of the Customs Union 1. The customs value of goods imported into the customs territory of the Customs
Union shall be determined in accordance with the Agreement on the determination of
customs value of goods transported through the customs border of the Customs Union
(Moscow January 25, 2008), taking into account principles and provisions on the
evaluation of goods for the customs purposes of the General Agreement on Tariffs and
Trade 1994 (GATT, 1994).
2. The customs value of goods imported into the customs territory of the Customs
Union shall be determined if the goods actually crossed the customs border and such
goods are placed under the customs procedure for the first time after crossing the
customs border of the Customs Union, with the exception of the customs procedure of
customs transit. In case of a change of the customs procedure, the customs value of the
goods shall be the customs value of the goods specified in accordance with the
international treaty of the Republic of Kazakhstan regulating the issues on determining
the customs value of goods transported through the customs border of the Customs Union,
on the date of acceptance by the customs body of the customs declaration upon their
first placement under the customs procedure after the actual crossing of the customs
border of the Customs Union.
Article 100. Methods For Determining the Customs Value of Imported Goods
1. The customs value of goods imported into the customs territory of the Republic
of Kazakhstan shall be determined through the use of the following methods:
1) the transaction value of imported goods;
2) the transaction value of identical goods;
3) the transaction value of similar goods;
4) the deduction of costs method;
5) the composition of costs method;
6) the reserve method.
2. The principal method for determining the customs value of goods shall be the
method based on the transaction value of imported goods.
3. When it is impossible to use the principal method, each of the methods listed
above shall be used in sequence. In the process, each subsequent method shall be used
when the customs value cannot be determined through the use of the preceding method.
Upon the request of the declarant, the deduction method and the composition method may
be applied in reverse sequence.
4. The information that is required to determine the customs value of goods in
accordance with one of the methods stipulated by paragraph 1 of this Article shall be
prepared according to the business accounting principles used in the Republic of
Kazakhstan.
5. The customs value of goods and details concerning its determination shall be
based on authentic, quantitatively determined and documentarily confirmed information.
The procedure for determining the customs value of goods shall be generally applicable
i.e. shall not differ depending on the source of delivery of the goods (country of
origin, of goods, participants of the transaction and others).
6. The procedures of identification of the customs value of imported goods shall
not be used as anti-dumping measures.
Article 101. Method of the Transaction Value of Imported Goods
1. The customs value of goods imported into the customs territory of the Customs
Union shall be the price actually paid or payable when sold for export to the customs
territory of the Customs Union and supplemented in accordance with the provisions of
Article 102 of this Code, on condition that:
1) there is no limitation in relation to the rights of the buyer with respect to
the use and disposal of the goods, except for the limitations which:
are established by the mutual decision of authorities of member states of the
Customs Union;
limit the geographical region where the goods may be resold;
do not influence the price of the good;
2) the sale of goods or their price shall not depend on any conditions or
obligations, if their influence on the goods’ price cannot be determined quantitatively;
3) no part of the income or revenue obtained from a subsequent sale, disposal in
any other way, or utilization of the goods by the buyer shall be due to the seller
directly or indirectly, except for the cases when in accordance with the provisions of
Article 102 of this Code additional payments may be implemented;
4) the buyer and seller shall not be related parties, or the buyer and seller
shall be the related parties so that the price of the transaction involving imported
goods is acceptable for customs purposes in accordance with paragraph 4 of this Article.
2. The factually paid or due value of imported goods shall be the total sum of all
payments for those goods transferred or being transferred by the buyer directly to the
seller or in favor of seller.
3. The fact that the seller and buyer are related parties shall not on its own be
the basis for the recognition that the value of the transaction is unacceptable as a
means of identifying the customs value of the goods. In this case, conditions
concomitant to the sale shall be considered. If the indicated relationship does not
influence the factually paid or due value, the value of the transaction shall be
considered acceptable for the purpose of identifying the customs code of the goods.
If the seller and buyer are related parties, and, based on information provided by
the person who declares the goods or by any other way, the customs body reveals evidence
that the relationship between the seller and the buyer has influenced the factually paid
or due value, then the customs body shall inform the person declaring the goods in
writing of the existence of this evidence.
4. When selling goods between related persons in the cases specified in paragraph
3 of this Article, the value of the transaction involving the imported goods shall be
applied and the customs value of the goods shall be indicated in accordance with
paragraph 1 of this Article only if the person declaring the goods proves that the value
of the transaction involving the imported goods is close to one of the following
checking features recorded at the same moment, or at the relevant moment, at which the
imported goods crossed the customs border of the Customs Union:
1) The transaction value of identical or similar goods when such products are sold
to customers that are not interconnected with the seller for export to the customs
territory of the Customs Union;
2) the customs value of identical or similar goods determined under the provisions
of Article 105 of this Code;
3) the customs value of identical or similar goods determined under the provisions
of Article 106 of this Code.
5. When comparing the provisions of paragraph 4 of this Article, the following
data provided by the person declaring the goods shall be taken into consideration: the
differences in commercial levels of sales in the amount of goods, additional charges
specified in Article 102 of this Code, as well as the differences in the costs usually
borne by the seller in a sale where the seller and the buyer are not related persons,
compared with the costs which are not borne by the seller in a sale, where the seller
and the buyer are related persons (or entities).
6. The checking features specified in paragraph 4 of this Article shall be used at
the initiative of the person declaring the goods, and exclusively with a view to
comparison, and cannot be used as a basis for determining the customs value of the
goods.
7. The price which is factually paid or due for the imported goods shall be
related to the goods moved through the customs border of the Customs Union, and in this
regard a transfer from the buyer to the seller of dividends or other similar payments
when they are not related with the imported goods, shall not be a part of the customs
value.
8. For the import into the customs territory of the Customs Union of data carriers
(magnetic disks, magnetic tapes, compact discs, floppy-disks and others) with stored
information, the customs value only includes the cost of the carrier of this
information, except for cases when the subject of the transaction is information which
has been stored on specified carriers
Article 102. Additional Charges
1. When determining the customs value of imported goods based on the transaction
value, the following expenses shall be added to the cost of the price actually paid or
payable for these goods:
1) the following costs in the amount in which they are transferred or due to be
transferred by the buyer, but not included in the price actually paid or due payable for
the imported goods:
compensation to intermediaries (agents) and compensation to brokers, except for
compensation for the purchase paid by the buyer to the agent (intermediary) for
rendering services for its representation abroad, connected with the purchase of the
valued (imported) goods;
for the container if it is considered as an organic unit with the imported goods
for customs purposes;
for packing, including cost of packing materials and packing services;
2) as appropriate, the distributed cost of the following goods and services
provided directly or indirectly by the buyer to the seller free of charge or at a
reduced price for use in connection with production and sale for export of the estimated
(imported) goods in the customs territory of the Customs Union, in the amount included
in the price actually paid or subject to payment for the imported goods:
raw materials, components, semi-finished products and volumes of similar items of
which the imported goods consist;
tools, stamps, forms and other similar subjects used in the production of the
imported goods;
the materials spent for production of the imported goods;
design, development, engineering, design work, decorating, sketches and drawings
executed outside of the customs territory of the Customs Union, and the imported goods
necessary for production;
3) a part of the income or revenue received as a result of the subsequent sale or
any other disposal or utilization of the imported goods, which is directly or indirectly
due to the seller;
4) shipping charges (transportation) of the goods to the airport, seaport or other
place of arrival in the customs territory of the Customs Union;
5) expenses related to loading, unloading or transshipment of the goods and
carrying out other operations connected with their transportation (transportation) to
the airport, seaport or other place of arrival of the goods in the customs territory of
the Customs Union;
6) expenses on insurance in connection with the operations specified in
subparagraphs 4) and 5) of paragraph 1 of this Article;
7) royalties and other similar payments for the use of objects of intellectual
property (including payments for patents, trademarks, copyright) which attach to the
valued (imported) goods and which directly or indirectly were produced or are required
to be produced as a condition of sale of the valued goods, in an amount not included in
the price actually paid or subject to payment for these goods.
In determining the customs value of the imported goods, the following shall not be
added to the price actually paid or subject to payment:
payments for the right of reproduction (replication) of the imported goods in the
customs territory of the Customs Union;
payments for the right of distribution or resale of the imported goods if such
payments are not a condition of sale of the imported goods for export in the customs
territory of the Customs Union.
2. The customs value of the valued (imported) goods should not include the
expenses listed below provided that they are allocated from the price actually paid or
subject to payment by the person declaring the goods, and confirmed by documents:
on construction, erection, assembly, installation, service or rendering of
technical assistance performed in relation to the valued (imported) goods, as plants,
cars or equipment, after arrival of the goods in the customs territory of the Customs
Union;
on transfer (transportation) of the goods carried out after their arrival in the
customs territory of the Customs Union;
customs payments and the taxes paid in the customs territory of the Customs Union
in connection with the import or sale of the valued (imported) goods.
3. Additions to the price which is actually paid or subject to payment for the
imported goods provided by paragraph 1 of this Article, shall be made on the basis of
authentic, quantitatively defined documentarily confirmed information. In the absence of
such information necessary for additional charges, the method of the transaction value
of the imported goods shall not be applied.
4. In determining the customs value of imported goods, additions to the price
actually paid or payable, except specified in paragraph 1 of this Article, shall not be
made.
5. In implementing additions to the price actually paid or payable:
1) apportionment of the cost of tools, dies, molds and similar items used in the
production of imported goods can be carried out by referring to the whole cost of the
customs value of the first installment of the goods or to the customs value of another
quantity of goods, specified by a person, declaring goods, that cannot be less than the
number of declared goods. This apportionment should be done in a reasonable manner,
applied to specific circumstances, depending on the documents available with the person
declaring the goods, and in accordance with generally accepted accounting principles.
Thus the cost of the above specified items shall be recognized as their
acquisition cost if the buyer purchased items from the seller when the buyer is not a
related entity, or the cost of their production if the items are made by the buyer. If
the specified items were used earlier by the buyer irrespective of whether they were
acquired or made by this buyer, the initial price of acquisition or production shall be
subject to reduction in order to determine (define) a cost of these subjects which takes
into account their use;
2) with respect to the design, development, engineering, design work, decorating,
sketches and the drawings executed outside of the customs territory of the Customs
Union, and necessary for production of the imported goods which were acquired or rented
by the buyer, in this case the additions are made as part of expenses for acquisition or
rent of such elements; if the buyer is presented the elements that belong to
governmental or municipal property, in this case the additional charges are made as part
of cost (costs) for receiving a copy of them.
When calculating the additional charges according to sub-paragraph 2) of paragraph
1 of this Article, all expenses related with provision (delivery) of them to the seller
(including their return if that is provided) are considered, except the cost of the
goods (subjects) themselves.
Article 103. A Method of Cost of a Transaction Involving Identical Goods 1. If the customs value of the goods imported into the customs territory of the
Customs Union cannot be defined according to Article 101 of this Code, the customs value
of such goods shall be the cost of a transaction involving identical goods sold for
export in the customs territory of the Customs Union and imported into the customs
territory of the Customs Union in the same or in the corresponding period as the valued
(imported) goods, or not earlier than ninety (90) calendar days prior to importation of
the valued (imported) goods.
For determination of the customs value of the valued (imported) goods on the basis
of the current article, the cost of a transaction involving identical goods sold at the
same commercial level and in essence in the same quantity as the valued (imported) goods
should be used. If such sales are not revealed, the cost of a transaction involving
identical goods sold at the same commercial level, but in other quantities, shall be
used. Information specified in this section shall be applied for carrying out
corresponding adjustments to the cost considering distinctions in commercial level of
sale and (or) in number of the goods.
Such an adjustment shall be carried out on the basis of the data documentarily
confirming the validity and accuracy of the adjustment, irrespective of whether it leads
to an increase or reduction of the cost of the transaction involving identical goods. In
the absence of such data, the method of value of a transaction involving identical goods
shall not be used for the determination of the customs value of the goods.
2. Upon the determination of the customs value of the valued (imported) goods
according to the present Article, if necessary, the adjustment of the cost of a
transaction involving identical goods is executed for the purpose of accounting for a
considerable difference in the expenses specified in subparagraphs 4) - 6) paragraph 1
of Article 102 of this Code, regarding the valued and identical goods, caused by
differences in distances of their transfer (transportation) and the means of
transportation.
3. If more than one cost for a transaction involving identical goods is revealed
(taking into account the corresponding adjustments according to paragraphs 1-2 of this
Article), the lowest cost shall be applied to determine the customs value of the valued
(imported) goods.
Article 104. Method of Cost of a Transaction Involving Similar Goods
1. If the customs value of goods imported into the customs territory of the
Customs Union cannot be defined according to Articles 101 and 103 of this Code, the
customs value of such goods shall be the cost of a transaction involving similar goods
sold for export in the customs territory of the Customs Union and imported into the
customs territory of the Customs Union during the same period or the corresponding time
period as the imported goods, or not earlier than ninety (90) calendar days before
importation of the valued (imported) goods.
When determining the customs value of the valued (imported) goods according to the
present article, the cost of a transaction involving similar goods sold at the same
commercial level and in essence in the same quantity as the estimated (imported) goods
should be used. If such sales are not revealed, the cost of a transaction involving
similar goods sold at the same commercial level, but in other quantities, shall be used.
If such sales are not revealed, the cost of a transaction involving similar goods sold
at a different commercial level, but in the same quantities, shall be used. If such
sales are not revealed, the cost of a transaction involving similar goods sold at a
different commercial level and in other quantities shall be used. Information specified
in this part shall be applied for carrying out the corresponding adjustment of the cost,
considering differences in the commercial level of sale and (or) the quantity of the
goods.
Such an adjustment shall be carried out on the basis of data which documentarily
confirms the validity and accuracy of the adjustment, irrespective of whether it leads
to an increase or reduction in the cost of a transaction involving similar goods. In the
absence of such data, the method of the transaction value with similar goods shall not
be used for determining the customs value of the goods.
2. When determining the customs value of the valued (imported) goods according to
the current Article, an adjustment of the transaction value using similar goods shall be
made if necessary to identify and take into account considerable difference in the costs
specified in subparagraphs 4) - 6), paragraph 1 of Article 102 of this Code, associated
with the distance and means of transport of the valued goods and similar goods.
3. If more than one cost of transaction involving similar goods is revealed
(taking into account the corresponding adjustments according to paragraphs 1 and 2 of
this Article), the lowest of them shall be used to determine customs value of the valued
goods.
Article 105. Method of Subtraction of Cost
1. If the customs value of the valued (imported) goods cannot be defined according
to Articles 101, 103 and 104 of this Code, their customs value shall be defined
according to this Article, except for cases where according to the statement of the
person declaring the goods the order of application of this Article and Article 106 are
to be reversed.
2. If either of the valued (imported), identical or similar goods are sold in the
customs territory of the Customs Union in the same condition in which they were imported
into the customs territory of the Customs Union, the commodity unit price at which the
greatest cumulative quantity of the valued (imported), identical or similar goods is
sold to unrelated persons shall be used as a basis for determining the customs value the
valued (imported) goods, where such sale is carried out in the territory of the Republic
of Kazakhstan during the same period of time, or corresponding to it, in which the
valued (imported) goods crossed customs border of the Customs Union, under the condition
that a deduction of the following sums shall be made:
1) compensation for the intermediary (agent) which is usually paid or subject to
payment, or extra charges to the price which is usually made for receiving profit and to
cover business and management expenses in values, usually taking place in connection
with sale in the customs territory of the Customs Union of goods of the same or a;
2) usual expenses carried out in the customs territory of the Customs Union on
transportation, insurance and other expenses connected with such operations;
3) the sums of customs payments, taxes and other taxes, subject to payment in
connection with import and (or) sale of the goods in the territory of the Republic of
Kazakhstan.
3. If neither valued (imported) nor identical or similar goods are sold in the
customs territory of the Customs Union during the same or the corresponding period of
time when the imported goods crossed the customs border of the Customs Union, then the
customs value of such goods shall be determined based on the commodity unit price for
which respectively valued (imported), or identical to the valued (imported), or similar
to the valued (imported) goods are sold in the customs territory of the Customs Union in
a quantity sufficient for the price determination for each unit of such goods, in the
same condition in which they were imported, on the earliest date in relation to the date
of arrival of the goods in the customs territory of the Customs Union, but no later than
ninety (90) calendar days after that day.
4. If neither valued (imported) nor identical, or similar goods are sold in the
customs territory of the Customs Union in the same condition as when they were imported
into the customs territory of the Customs Union, then based on the application of the
person, declaring the goods, the customs value of the valued (imported) goods shall be
determined based on the unit price. This is the unit price of such goods, on which the
most aggregate quantity of them is sold after processing (reprocessing) to persons who
are not related to the persons from whom they buy these goods in the customs territory
of the Customs Union, under condition of deduction of the cost added as a result of
processing (reprocessing), and the values specified in subparagraphs 1) - 3) of
paragraph 2 of this Article.
Deductions of the costs added as a result of processing (processing), shall be
made on the basis of the authentic, quantitatively defined and documentarily confirmed
information relating to the costs of processing (processing).
5. The provisions of paragraph 4 of this Article for the determination of customs
value shall not be used, if:
as the result of further processing (re-processing) the valued (imported) goods
lose their individual features, except for cases when despite the loss of the individual
features of the goods, the amount of costs added as a result of processing (re-
processing) can be precisely defined;
the valued (imported) goods do not lose their individual features, but comprise an
insignificant part in the goods sold in the customs territory of the Customs Union such
that the cost of the valued (imported) goods does not have any essential influence on
the cost of the goods being sold.
The applicability of paragraph 4 of this Article shall be defined in each separate
case depending on real circumstances.
6. When considering the estimated sales of the valued (imported) or identical or
similar goods in the customs territory of the Customs Union, sales to persons shall not
be taken into account who in connection with production and delivery for export in the
customs territory of the Customs Union of the valued (imported) goods directly or
indirectly, free or at a reduced price, renders services specified in subparagraph 2) of
paragraph 1 of article 102 of this Code.
7. For the purposes of this Article, the value of profit and business and
management expenses (direct and indirect costs for selling the goods) shall be
considered as an extra charge to the goods’ price, covering these expenses, and also
providing a profit receipt in relation to the sale of valued (imported) goods of the
same or.
The sum of profit, business and management expenses shall be considered as a whole
and shall be defined on the basis of the data presented by the producer or on his
behalf. If this data does not correspond to the available customs body data about common
profit, business and management expenses upon the sale of goods of the same or a for
export in the customs territory of the Customs Union, the customs body may define the
sum of usual profit and general expenses on the basis of the data available to it.
If the customs body defines the sum of profit and business and management expenses
on the basis of the data available to it, the customs body is obliged to specify in
writing the source of such data, and also the calculations made on this basis.
8. For the purpose of this present Article, data on sale of goods of the same or
the same kind produced in the same country as the valued (imported) goods are used.
Whether the valued (imported) goods and the goods to which they are compared are goods
of the same or a kind shall be determined separately in each case, taking into account
the corresponding circumstances. For this purpose the sales for import into the customs
territory of the Customs Union of a preferably targeted group or a range of goods of the
same or, including the valued (imported) goods for which the information can be provided
shall be considered.
Article 106. Method of Composition of Cost
1. In determining the customs value of goods according to this Article, the
estimated value (or cost) of goods shall be considered as a basis, which is defined by
adding:
1) expenses related to the manufacturing or acquisition of materials and expenses
related to production, and also on other operations connected with production of the
imported goods;
2) the sums of profit and the business and management expenses, equivalent to that
size which is usually considered at the sale of goods of the same or as valued goods
which are produced in the country of export for export in the customs territory of the
Customs Union;
3) costs of the elements specified in subparagraphs 4) - 6) of paragraph 1 of
Article 102 of this Code.
2. The expenses specified in subparagraph 1) of paragraph 1 of this Article are
defined on the basis of data on the production of the valued (imported) goods presented
by their producer, or on his behalf and confirmed by commercial documents of the
producer, provided that such documents correspond to the standard principles of
accounting applied in the country where the goods are produced.
3. The expenses specified in subparagraph 1) of paragraph 1 of this Article should
include expenses of a container if for customs purposes it is considered as a unit with
the imported goods, expenses on packing, including cost of packing materials and of
packing services, as appropriately defined (on the corresponding components - according
to provisions of paragraph 5 of Article 102 of this Code) the cost of each subject
specified in subparagraph 2) of paragraph 1 of Article 102 of this Code which was
directly or indirectly provided by the buyer for use in connection with production of
the imported goods. The costs of the design, development, engineering, design work,
decorating, sketches and the drawings executed outside of the customs territory of the
Customs Union, and the imported goods necessary for production made in the customs
territory of the Customs union, should be included only in the degree to which these
subjects were paid for by the producer. Thus, expenses should not be considered
repeatedly in the determination of estimated cost.
Both, direct and indirect costs of production and sales of the goods for export to
the customs territory of the Customs Union, which are not included in subparagraph 1) of
paragraph 1 of this Article, should be considered as commercial and administrative
costs.
4. The value of profit, commercial and management expenses shall be considered as
a whole and shall be defined on the basis of the data presented by the producer or on
his behalf. If this data does not match the data available to the customs body on usual
profit, commercial and administrative expenses for the sales of the goods of the same
for export to the customs territory of the Customs Union, the customs body can define
the sum of usual profit and general expenses on the basis of the data available to it.
If the customs body determines the value of profit, business and management
expenses on the basis of the data available to it, the customs body is obligated to
specify in writing the source of such data, and also the calculations made on its basis.
5. For the purposes of this Article, information on the sale of goods of the same
or and produced in the same country as the imported shall be used. An option with
respect to whether the valued (imported) goods and the goods to which they are compared
are goods of the same or, shall be resolved specifically in each case taking into
account the corresponding circumstances. For this purpose, sales for export from the
customs territory of the Customs Union shall be considered as a preferably targeted
group or a range of goods of the same or, including the valued (imported) goods in which
regard the information can be provided.
6. A customs body is not entitled to demand from any person who is not a resident
of member states of the Customs Union the submission of documents and data contained in
its commercial documents on the production and sale of the valued (imported) goods.
However, information provided by the producer of the goods for determination of their
customs value according to provisions of this Article can be checked in another country
by authorized bodies of the Republic of Kazakhstan with the consent of the producer.
Verification of documents and the data presented by the foreign producer or on his/her
behalf shall be carried out by customs bodies according to international treaties of the
Republic of Kazakhstan and the standards of international principles and norms.
Article 107. Reserve Method
1. If the customs value of the goods cannot be defined according to Articles 101,
103 -106 of this Code, the customs value of the valued (imported) goods shall be defined
on the basis of the data which is available in the customs territory of the Customs
Union, by use of the ways compatible with the principles and provisions of this Code.
2. Methods of determination of the customs value of the goods, used according to
the present Article, shall be the same as provided in Articles 101, 103-106 of this
Code. However, for the determination of customs value according to this Article,
flexibility is allowed in their application. In particular, the following is allowed:
The cost of a transaction involving identical or similar goods made in a country
other than the country in which the valued (imported) goods were made can be used as a
basis for determination of the customs value of the valued (imported) goods;
For the determination of the customs value of the valued (imported) goods based on
the value of a transaction involving identical or similar goods, a reasonable deviation
shall be allowed as established by Article 103 or 104 of this Code with requirements
that the identical or similar goods should be sold for export to the customs territory
of the Customs Union and be imported to the customs territory of the Customs Union on
the same period or corresponding period time as the valued (imported) goods, or not
earlier than ninety (90) calendar days prior to import of the valued (imported) goods;
the customs value of identical or similar goods may be defined according to
Articles 105 and 106 of this Code and can be used as a basis for determining the customs
value of the valued (imported) goods;
For the determination of the customs value of the valued (imported) goods on the
basis of a method stated in Article 105 of this Code, the deviation established by
paragraph 3 of Article 105 of this Code of term of ninety (90) calendar days shall be
allowed.
3. The customs value of the valued (imported) goods defined according to
provisions of the present Article should at the maximum extent be based on earlier
defined customs values.
4. The customs value of goods established according to this Article should not be
defined on the basis of:
1) the prices for the goods in the domestic market of the Customs Union, made in
the customs territory of the Customs Union;
2) the system providing acceptance for customs purposes of the higher of
alternative costs;
3) the prices for the goods in the domestic market of the country of export;
4) other costs than those that are subject to inclusion in the estimated value of
the goods in the determination of their customs value according to article 106 of this
Code;
5) the prices of the goods delivered from the country of their export to third
countries;
6) minimum customs value;
7) unconditioned or fictitious values.
If this Article is applied by a customs body, the customs body is required to
specify in writing the source of the data used, and also the detailed calculation made
on this basis.
Article 108. Declaration of Customs Value of Goods
1. Declaration of customs value of goods shall be carried by the declarant within
frameworks of the customs declaration of goods in accordance with the standards
established by Chapter 32 of this Code and this Chapter.
2. The declaration of the customs value of imported goods shall be carried out by
a declaration of information on the method of determining the customs value of the
goods, the value of the customs value of the goods, the circumstances and conditions of
foreign trade transactions pertaining to the determination of the customs value of the
goods, as well as providing supporting documents.
Declaring of customs value of exported goods shall be carried out by means of a
declaration of information on the customs value of goods, on the conditions and terms of
the foreign economic transaction referring to the determination of the customs value of
the goods, as well as submission of confirmation documents.
3. The information referred to in paragraph 2 of this Article shall be declared in
the declaration of customs value and is the information required for customs purposes.
The procedure of declaration of customs value of goods, as well as the forms of
declaration of customs value and the rules of completing it are established by the
Customs Union Commission.
The declaration of customs value is an integral part of the declaration of goods.
If the declaration of customs value in cases specified by the Customs Union
Commission's decision is not filled out, then information on the customs value of
imported goods shall be declared in the declaration of goods. In identifying the
indications that the statements in the declaration of information about goods on the
customs value of goods may be inaccurate or not properly certified, the customs body may
require the submission of a reasoned declaration of customs value.
4. The declared customs value of goods and information submitted relating to its
definition should be based on reliable, quantitatively defined and documented
information.
5. The declarant or an authorized representative acting on behalf of and for the
declarant shall be liable for the inclusion in the declaration of customs value of false
information and a failure to perform duties prescribed by Article 286 of this Code, in
accordance with the laws of the Republic of Kazakhstan.
Article 109. Control of the Customs Value of Goods
Control of the customs value of goods shall be carried out by customs bodies in
the framework of customs control, both before and after the release of goods, including
the use of a risk management system.
The procedure for control of the customs value of goods shall be established by
the Customs Union Commission.
Article 110. Decisions Regarding the Customs Value of Goods
According to the results of monitoring the customs value of goods, the customs
body shall decide whether to accept the declared customs value of goods or an adjustment
of the declared customs value of goods in accordance with the provisions of Article 111
of this Code brought to the declarant in the manner and forms as prescribed by the
Customs Union Commission.
Article 111. Adjustment of the Customs Value of Goods
1. The decision to adjust the declared customs value of goods shall be made by
customs bodies in the process of control of customs value, both before and after the
release of the goods if the customs body or the declarant reveals that inaccurate
information is declared about the customs value of goods, including the improperly
chosen method of determining the customs value of the goods and (or) the (improperly)
defined customs value of goods. The decision to adjust the declared customs value of
goods made by customs bodies shall contain a justification and the timing of its
execution.
2. In adopting the customs body decision on the adjustment of the customs value of
goods prior to their release, the declarant shall be required to make adjustments to
false information and to pay customs duties and taxes in an amount calculated from the
adjusted data, in terms not exceeding the period of release of goods specified in
Article 297 of this Code.
If the declarant does not accomplish the correction of false information and does
not pay additionally accrued customs duties and taxes within a time-period not exceeding
the period of release of goods, then the customs agency shall refuse to release the
goods.
3. In adopting the customs body’s decision on the adjustment of the customs value
of goods after their release, the declarant shall make corrections of the false
information, and shall pay customs duties and taxes in the amount calculated from the
adjusted data.
In case of a disagreement with this decision, the adjustment of the declared
customs value of the goods and recalculation of payable customs duties and taxes is
carried out by the customs body.
4. The adjustment of the customs value of goods and recalculation of due customs
duties and taxes before and after the release of the goods, as well as their term of
payment, shall be made according to the procedure and according to the form as
prescribed by the decision of the Customs Union Commission.
Article 112. Carrying Out Additional Testing
1. In carrying out the inspection of the customs value of goods prior to their
release, where customs bodies signs indicating that the information on the customs value
of goods may be inaccurate or the declared information is not properly verified, the
customs body shall conduct additional checks in accordance with this Code, the term and
manner of which shall be established by decision of the Customs Union. The release of
goods shall be subject to payment by the declarant of the customs duties and taxes,
defined by the customs body according to Article 151 of this Code.
The decision of the customs body to carry out additional testing should be
justified and contain a list of specific indications that the information about the
customs value of goods may be inaccurate or that declared information is not properly
verified. The order, timing and form of communicating the decision to conduct additional
testing shall be established by decision of the Customs Union Commission.
Before the adoption by the customs body of solutions regarding the customs value
of goods based on the results of additional testing, the control of customs value shall
be considered incomplete.
2. If additional testing cannot be carried out within the terms for the release of
goods established by Article 297 of this Code, the decision to conduct an additional
test shall not constitute a ground for refusing release of the goods. The release of
goods shall be performed under condition of provision by the declarant of a guarantee of
payment for customs duties, taxes, calculated by the customs body in accordance with
paragraph 5 of Article 151 of this Code.
3. To conduct further verification of information stated on the customs value of
goods, the customs body is entitled to request additional documents and information from
the declarant and set a date for their submission, which should be sufficient for this
but which does not exceed the time limit prescribed in Article 268 of this Code.
The declarant shall submit to the customs body the requested additional documents
and information or provide a written explanation of the reasons why they cannot be
presented.
The declarant has the right to prove the legality of his/her chosen method of
determining the customs value of goods, and the authenticity of documents and
information provided.
4. If the declarant has not provided the requested documents and information to
the customs body and (or) has failed to explain the reasons for which they cannot be
presented, or where such documents and information do not eliminate the reasons for the
additional inspection specified in paragraph 1 of this Article, the customs bodies shall
decide on the adjustment of the declared customs value of the goods as a result of
additional tests, based on information available to it and with reference to the
requirements of the international agreement of the member states of the Customs Union
that governs the determination of the customs value of goods transported across the
customs border of the Customs Union.
5. If upon additional inspection, the customs body decides to adopt the declared
customs value of goods, then a return (offset) of the amount of security shall be
carried out in accordance with Article 154 of this Code.
SECTION 2. CUSTOMS PAYMENTS
CHAPTER 12. GENERAL PROVISIONS OF CUSTOMS PAYMENTS
Article 113. Customs Payments and Taxes
1. The following terms shall refer to customs payments:
1) import customs duties;
2) export customs duties;
3) value added tax levied on goods imported into the customs territory of the
Republic of Kazakhstan;
4) excise tax imposed on goods imported into the customs territory of the Customs
Union;
5) customs duties (customs duties for the declaration of goods, customs escort,
and payment for preliminary decisions).
2. Taxpayers, tax calculation and payment procedures, procedures for compensation
(allowance) and levies, procedures for the computation of duties, as well as allowances
on their payments, shall be set in compliance with the international agreement and (or)
customs legislation of the Republic of Kazakhstan.
3. Taxpayers, tax calculation and payment procedures, procedures for compensation
(allowance) and levies, procedures for computation of value-added tax, excises taxable
by the customs bodies, as well as allowances on their payments, shall be set in
compliance with this Code or tax legislation of the Republic of Kazakhstan.
4. Taxpayers, tax calculation and payment procedures, procedures for compensation
(allowance) and levies, as well as allowances on their payments, shall be determined by
this Code.
5. Special anti-dumping and countervailing duties taxable by the customs bodies
shall be determined in accordance with international agreements of the Republic of
Kazakhstan and shall be charged in the manner prescribed by this Code for levying import
customs duties, unless otherwise established by this Code.
6. With regard to the transportation of goods for private purposes by physical
persons, this Section shall be applied taking into account the peculiarities established
by Chapter 56 of this Code and by international agreements of the Republic of
Kazakhstan.
Article 114.s of Duty Rates Customs duty rates are divided into the followings:
1) ad valorem - rates defined by a percentage of customs value of taxable goods;
2) specific - rates fixed depending on the physical characteristics of in-kind
goods (by number, mass, volume or other characteristics);
3) combination - rates combinings of customs duties listed in sub-paragraphs 1)
and 2) of this Article.
Article 115. Customs Charges
1. Customs duties are mandatory payments levied by customs bodies for their
actions related to the production of goods, customs escort of goods, as well as other
actions prescribed by this Code.
2. s and rates of customs duties shall be established by the legislation of the
Republic of Kazakhstan.
3. The value of customs duties shall not exceed the estimated costs of customs
bodies for execution of actions for which the customs duty is set.
Article 116. s of Customs Duties
The following terms shall refer to customs duties:
1) customs duties for the declaration of goods;
2) customs duties for customs escort;
3) payment for preliminary decision.
Article 117. Customs Duty for the Declaration of Goods Customs duties for the declaration of goods paid to the state budget shall not be
refunded to the payer.
Article 118. Customs Duties for Customs Escort In the customs escort of goods transported by several vehicles, the sum of the
customs duties shall be divided proportionally by the number of specified vehicles.
Article 119. Payment for a Preliminary Decision
A preliminary decision is a decision in which customs bodies determine
theification of goods and the country of origin of goods in accordance with Articles 79
and 91 of this Code. The payment for a preliminary decision by customs bodies shall be
charged in the amount established by the Government of the Republic of Kazakhstan.
Article 120. Payers, Terms and Procedure for Payment of Customs Duties 1. Payers of customs duties and taxes shall be the declarant or other persons who,
in accordance with this Code and (or) international agreements of the Republic of
Kazakhstan, have the responsibility for payment of customs duties and taxes
2. Customs duties for the declaration of goods shall be paid before or at the
moment of submitting the customs declaration, except for the cases specified in
paragraph 5 of this Code.
3. Customs duties for customs escort shall be paid after the customs bodies make a
decision on customs escort, but not later than on the first day for which the customs
escort is organized.
4. Payment for a preliminary decision shall be made by the payer to the customs
bodies prior to receiving the said decision.
5. A date upon which a person violates the limitations levied on the use and
disposal of goods shall be recognized as the date on which the payment of customs duties
for the declaration of goods becomes due. If it is impossible to determine the violation
date, the date of registration of the customs declaration shall be recognized as the
date of payment of customs duties for the declaration of goods.
The date of payment of customs duties for the declaration of goods in unauthorized
movement across the customs border of the Customs Union shall be the date of the
movement of goods across the customs border of the Customs Union. If it is impossible to
determine the unauthorized movement date, the date of registration of the customs
declaration shall be recognized as the date of payment of customs duties for the
declaration of goods.
6. The payer shall have the right to pay customs duties in advance, for future
customs duties.
7. Customs duties shall be paid to the customs bodies where the goods are
released, except for goods released under the customs procedure of customs transit, or
to the customs bodies in the territory in which the fact of unauthorized movement of
goods across the customs border of the Customs Union is revealed.
8. Transferring the customs duties to the state budget shall be carried out
according to the rules provided for transferring customs duties, taxes and fines,
established in accordance with this Code.
CHAPTER 13. EXEMPTIONS FROM PAYMENT OF CUSTOMS DUTIES AND TAXES
Article 121. Exemptions From Payment of Customs Duties and Taxes
7. The exemptions from payment of customs duties and taxes under this Code include
the following:
1) tariff preferences;
2) tariff concessions (privileges on payment of customs duties);
3) incentives to pay taxes;
4) benefits to pay customs fees.
2. Exemptions from payment of customs duties refer to exemptions from the payment
of customs duties for the declaration of goods.
3. Tariff preferences are provided in accordance with the legislation and (or)
international treaties of the member states of the Customs Union.
Types of tariff exemptions, their application and the cases where they are
provided are determined in accordance with international treaties of the member states
of the Customs Union.
Exemptions from taxes and customs duties are determined by this Code.
Exemptions from taxes and customs duties are determined by the tax statutes of the
Republic of Kazakhstan.
4. Exemptions from customs duties and taxes shall be granted in relation to goods
moving across the customs border without being charged.
5. Exemptions from customs duties may not be applied on case-by-case basis, except
for the cases specified by Article 122 of this Code.
6. It is forbidden to grant privileges with regard to customs duties based upon
other legal acts of the Republic of Kazakhstan.
Article 122. Exemptions From Customs Duties
1. The following goods shall be exempted from customs duties:
1) Vehicles carrying out regular international transportations of goods, luggage
and passengers, as well as logistic resources, equipment, fuel, food and other equipment
necessary for their use during transportation, during stopovers or for maintenance and
repairs;
2) mechanical logistics, equipment, fuel, food and other properties, being
transported beyond the customs territory of the Customs Union for provision of the
activities by the Kazakhstani or rented (chartered) by Kazakhstani entities sea vessels,
carrying out business on the sea, as well as the product of their business, imported
into the territory of the Republic of Kazakhstan;
3) money and coins of national or international currency (except for money and
coins of cultural significance), as well as securities;
4) goods, except for excisable goods, imported as humanitarian supplies;
5) goods, except for excisable goods (except for light motor vehicles specially
designed for medical purposes), imported for humanitarian purposes under the
humanitarian guidelines of foreign states, the Governments of the states, and
international organizations, which includes technical support.
6) materials imported by the National Bank of the Republic of Kazakhstan and its
branches, representative offices and organizations for the production of currency notes;
7) goods imported and exported for official use by international diplomatic
representatives and representatives equivalent to them and consular institutions, as
well as for private use of persons, referring to diplomatic or administrative and
technical staff of these representatives, including the members of their families living
with them who are not citizens of the Republic of Kazakhstan and released in accordance
with the international agreements of the Republic of Kazakhstan;
8) goods declared in the customs procedure of abandonment to the state;
9) goods obtained through grants provided by foreign states, the Governments of
the states as well as international organizations determined in accordance with the tax
statutes of the Republic of Kazakhstan.
2. The order of production of the documents to exempt the goods from the customs
duties, specified in this Article, shall be established in accordance with the
Government of the Republic of Kazakhstan.
Article 123. Tariff Preferences 1. Tariff preferences shall be understood to mean special advantages in foreign
economic activity provided by the state by way of exemption or reduction of the rates of
customs duties, or setting a quota for preferential import (or export) of goods.
2. Goods imported to the customs territory of the Customs Union and originating
from the states that form a free trade zone with the Republic of Kazakhstan shall be
exempted from customs duties. Goods exported from the customs territory of the Customs
Union to the specified states and originating from the Republic of Kazakhstan shall also
be exempted from customs duties.
3. Based on the system of preferences, goods imported to the customs territory of
the Customs Union and originating from developing states shall be charged by customs
duties under reduced rates. The list of such states and goods, as well as the
corresponding rates of customs duties, shall be approved by a decision of the Customs
Union Commission.
4. Based on the system of preferences, goods imported to the customs territory of
the Customs Union and originating from the least developed states shall be exempted from
customs duties. The list of such states shall be approved by a decision of the Customs
Union Commission.
CHAPTER 14. CALCULATION OF CUSTOMS DUTIES AND TAXES
Article 124. The Subject of Customs Duties, Taxes and the Base (Tax Base) for
the Calculation of Customs Duties and Taxes 1. The subject customs duties and taxes are goods transported across the customs
border.
2. The basis for calculating customs duties depends on the of goods and the
applicable rates is the customs value of goods and (or) their physical characteristics
(quantity, weight, given its primary packaging, which is inseparable from the goods
before consumption and which product is for retail sale, volume or other
characteristics).
3. The basis for calculating the tax is determined in accordance with the laws of
the member states of the Customs Union.
Article 125. Calculation of Customs Duties and Taxes
1. Customs duties and taxes are calculated by payers of customs duties and taxes
alone, except for cases stipulated by this Code and (or) international treaties of the
Republic of Kazakhstan.
2. Duties and taxes payable to customs bodies shall be calculated by the customs
bodies receiving the said duties and taxes.
3. Payable customs duties and taxes shall be calculated in national currency,
except in cases stipulated by international treaties of the Republic of Kazakhstan.
4. The amount of customs duties payable, and (or) recoverable, is determined by
applying the base for calculation of customs duties and the appropriate kind of customs
duties, unless otherwise prescribed by this Code.
5. The amount of taxes payable and (or) recoverable is determined in accordance
with the tax statutes of the Republic of Kazakhstan.
6. In the case stipulated by part two of paragraph 2 of Article 138 of this Code,
the amount of customs duties and taxes shall be calculated in accordance with the laws
of the member states of the Customs Union in which they are payable.
7. Where foreign goods are produced for domestic consumption, the total amount of
import duties and taxes on the goods cannot exceed the amount of customs duties and
taxes payable. This does not take into account the benefits of paying the customs duties
referred to in subparagraphs 2) and 3) of paragraph 1 of Article 121 of this Code
(hereinafter - the benefits on payment of customs duties and taxes), penalties and
interest, except in cases where the amount of customs duties and taxes increased due to
changes in rates of customs duties and taxes,, tariffs and taxes, operating on the date
of acceptance of the customs declaration by customs bodies, along with a statement of
the customs procedure in respect of these foreign goods.
8. When the conditionally exempted commodity goods are used for a purpose other
than for the goods completely or partly exempted from the payment of customs duties and
taxes, the payable customs and taxes payments are calculated based on the rates of
customs duties and taxes, being in force on the date of registration of the customs
declaration by the customs body, along with the payment of fines according to Article
158 of this Code.
9. If the customs body identifies a violation of the calculation of customs
duties, the duties and taxes shall be made payable to the customs body along with the
payment of fines according to article 158 of this Code.
Article 126. Application of Customs Duties and Tax Rates
1. For the purpose of calculating customs duties and taxes, the rates shall be
applied as of the day of registration of the customs declaration by customs bodies,
unless otherwise provided by this Code and (or) international treaties of the Republic
of Kazakhstan.
2. For the purpose of calculating import customs duties, the rates shall be
applied as established by the Unified Customs tariff of the Customs Union, unless
otherwise provided by this Code and (or) international treaties of the Republic of
Kazakhstan.
3. For the purpose of calculating export duties, the rates shall be applied as
established by the Government of the Republic of Kazakhstan with respect to the products
included in the consolidated list of products formed by the Customs Union Commission in
accordance with international agreements of the Republic of Kazakhstan governing the use
of export duties with respect to third-party countries.
4. For the purpose of calculating taxes during customs procedure, or of
identifying an illegal transfer of goods through the customs border of the Customs
Union, the rates established by the tax statutes of the Republic of Kazakhstan shall be
applied as established by paragraph 5 of this Article.
5. For tax purposes, if it is stipulated (approved) according to the procedure as
prescribed by the international agreement of the member states of the Customs Union and
the goods placed under the procedure of the customs transit are located in the territory
of another member state of the Customs Union, the rates shall be applied as established
by the laws of that member state of the Customs Union.
Article 127. Conversion of Foreign Currency for the Purposes of Calculating
Customs Duties and Taxes
For the purposes of calculating customs duties and taxes, including for the
customs valuation of goods which are subject to foreign economic activity in the customs
area, the payer makes the exchange of foreign currency into national currency and (or)
national currency into foreign currency in accordance with the exchange rate provided by
the tax statutes of the Republic of Kazakhstan. The rate shall be defined as of the date
of registration of the customs declaration by the customs body or at the date of customs
payment by the payer not connected with the main customs declaration of the goods,
unless otherwise specified by this Code and (or) international treaties of the Republic
of Kazakhstan.
CHAPTER 15. TIMING AND THE MANNER OF CALCULATION OF CUSTOMS DUTIES AND TAXES
Article 128. Payers of Customs Duties and Taxes Payers of customs duties and taxes shall be the declarant or other persons to
whom, in accordance with this Code, the international treaties of the Republic of
Kazakhstan and (or) the tax statutes of the Republic of Kazakhstan has delegated
responsibility for the payment of customs duties and taxes.
Article 129. The Commencement and Termination of the Obligation to Pay
Customs Duties and Taxes 1. The obligation to pay customs duties and taxes arises in accordance with
Articles 130, 253, 258, 270, 298, 315, 318, 331, 332, 341, 354, 365, 378, 387, 394, 404,
411 and 472 of this Code.
2. The obligation to pay customs duties and taxes is terminated in the following
cases:
1) upon the payment or collection of customs duties and taxes in the amounts
established by this Code;
2) upon the placement of goods under the customs procedure of release for domestic
consumption with the provision of benefits for payment of customs duties, taxes not
associated with restrictions on utilization and disposal options of these commodities;
3) upon the destruction (irretrievable loss) of foreign goods by accident, by
major force or as a result of natural loss under normal conditions of carriage
(transportation), and (or) storage;
4) where the amount of unpaid customs duties and taxes does not exceed the
equivalent of five Euro according to the market exchange rates established in accordance
with the tax statutes of the Republic of Kazakhstan in force at the time of commencement
of the obligation to pay customs duties and taxes;
5) upon the placement of goods under the customs procedure for abandonment in
favor of the state if the obligation to pay customs duties and taxes arose before the
registration of the customs declaration on the placement of goods under this customs
procedure;
6) transfer of goods to the ownership of the state;
7) upon the repossession of goods, including at the expense of goods’ value, in
accordance with the statutes of the Republic of Kazakhstan;
8) refusal to release the goods under the declared customs procedure with respect
to the obligation to pay customs duties and taxes incurred upon the registration of the
customs declaration on placement of goods under this customs procedure;
9) when recognizing it to be uncollectible and written off according to the
procedure, determined by this Code;
10) in case of the related circumstances which, according to the Code, are related
to the termination of the obligation to pay customs duties and taxes.
3. Customs duties and taxes are not paid:
1) when goods are placed under customs procedures that do not impose such a
payment, provided that the conditions of the relevant customs procedures are followed;
2) when goods imported to one recipient from one sender in accordance with one
transportation (shipment) document, with the exception of items for personal use, for
which the total customs value does not exceed an amount equivalent to two hundred Euro
according to the market exchange rates established in accordance with tax statutes of
the Republic of Kazakhstan in force at the time of commencement of the obligation to pay
customs duties and taxes;
3) when goods are transferred for personal use in cases stipulated by
international agreements of the Republic of Kazakhstan;
4) if, in accordance with this Code, the laws and (or) international treaties of
the Republic of Kazakhstan, goods are exempted from customs duties and taxes (not
subject to customs duties and taxes), and are subject to the conditions on which such
exemptions are granted.
4. The commencement and termination of the obligation to pay customs duties and
taxes, when placing the goods under the customs procedures as specified in the sub-
paragraphs 15) and 16) of paragraph 1 of Article 306 of this Code, shall be determined
by the international treaties of the Republic of Kazakhstan.
Article 130. The Commencement and Termination of the Obligation to Pay
Customs Duties, Taxes and the Timing of Payment of the Illicit Movement of Goods
Across the Customs Border 1. The obligation to pay import duties and taxes for the illicit movement of goods
across the customs border occurs when goods are imported into the customs territory of
the Сustoms Union.
The obligation to pay export duties for the illicit movement of goods across the
customs border occurs when goods are exported from the customs territory of the Сustoms
Union.
2. The obligation to pay customs duties and taxes for the illicit movement of
goods across the customs border of the Customs Union jointly arises for the individuals
who illegally transported the goods and for persons participating in the illegal
transportation, if they knew, or should have known, about the illegal nature of such
transportation. With respect to goods imported into the customs territory of the
Republic of Kazakhstan, the obligation to pay customs duties and taxes also arises for
persons who have purchased for ownership or possession the illegally-imported goods, if
at the time of purchase they knew, or should have known, of the illegal nature of the
import.
3. The obligation to pay customs duties and taxes on illicit movement of goods
across the customs border does not apply to persons referred to in paragraph 2 of this
Article and (or) specified by paragraph 2 of Article 129 of this Code.
4. In case of the illegal transportation of goods across the customs border of the
Customs Union, except for cases stipulated in part 2 of this paragraph, the date of
payment of customs duties and taxes shall be the date on which goods crossed the customs
border of the Customs Union, and if this day is not determined, then on the day of the
illegal transportation of goods across the customs border of the Сustoms Union is
discovered.
In case of illegal transportation of goods across the customs border of the
Customs Union by means of a false declaration, the date of payment of customs duties and
taxes shall be considered the day of registration by the customs body of the customs
declaration submitted for placement of the goods under a customs procedure, with the
exception of a customs procedure of customs transit.
5. With the exception of the cases specified in part two of this paragraph,
customs duties and taxes are payable when goods are illegally transported across the
customs border of the Сustoms Union, in the following cases:
1) When goods are imported into the Republic of Kazakhstan, customs duties and
taxes are payable in the amount corresponding to the import customs duties and taxes
payable for the placement of such goods under the customs procedure of release for
domestic consumption, without tariff preferences and exemptions from payment of customs
duties and taxes. The amount is calculated based on the rates of customs duties, taxes
and currency exchange rate, determined in accordance with the tax laws of the Republic
of Kazakhstan, and being in force on the day the goods cross the customs border, and if
this day is not determined, then on the day the illegal transportation of goods across
the customs border of the Customs Union is discovered;
2) When goods are exported from the Republic of Kazakhstan, customs duties and
taxes are payable in the amount corresponding to the export customs duties payable for
placement of such goods under the customs procedure of export, without tariff
preferences and exemptions from payment of customs duties and taxes. The amount is
calculated based on the rates of customs duties and the currency market exchange rate
established in accordance with the tax statutes of the Republic of Kazakhstan in force
on the day the goods cross the customs border of the Customs Union, and if this day is
not identified then on the day the illegal transportation of goods across the customs
border of the Customs Union is discovered.
In case of the illegal transportation of goods through the customs border of the
Customs Union by means of a false declaration, the customs duties and taxes shall be
payable in the amount corresponding to the customs duties and taxes payable based on
authentic information for the placement of such goods under the declared customs
procedure on the day of registration of the customs declaration by the customs body,
except for a customs procedure of customs transit. In this case the amount of customs
duties and taxes paid in the course of the customs declaration shall not be paid
(collected) a second time. Excess payments are subject to reimbursement according to
Chapters 17 and 18 of this Code.
6. Customs duties and taxes on goods illegally transported across the customs
border shall be calculated in accordance with this Chapter.
If it is impossible to determine the amount of customs duties and taxes to be paid
due to failure to submit to the customs body the precise information regarding the
nature of the goods, their name, quantity, country of origin and customs value, the
amount of customs duties and taxes shall be determined based on the largest value of
customs duties, taxes, and the number and (or) the cost of goods that can be determined
on the basis of available information.
If the required information regarding the goods is revealed following the payment,
the amount of customs duties and taxes paid in excess or that is outstanding will be
reimbursed or collected by the customs body, executed in accordance with Chapters 17 and
18 of this Code.
Article 131. Deadlines of Payment of Customs Duties and Taxes
1. Terms of payment of customs duties and taxes are established by Articles 130,
253, 258, 270, 298, 315, 318, 331, 332, 341, 354, 365, 378, 387, 394, 404, 456 and 472
of this Code.
2. In determining the customs procedures in accordance with sub-paragraphs 15) and
16) of paragraph 2 of Article 306 of this Code, terms of payment of customs duties and
taxes shall be determined in accordance with international agreements of the Republic of
Kazakhstan.
3. The customs duties and taxes shall be paid before the release of the goods,
except for the cases provided by articles 136, 293 and 294 of this Code.
4. In case of a violation of a deadline for submission of the customs declaration
established according to Article 283 of this Code, the term of payment of the customs
duties and taxes shall expire on the day of the expiry of the deadline for submission of
the customs declaration.
5. In case of the utilization of conditionally released goods for purposes other
than those for which the exemption from customs duties and taxes was provided, the date
of payment shall be considered the day on which the person violated the restrictions
regarding the utilization and disposal of the goods. If it is impossible to establish
this date, the date of payment of the customs duties and taxes shall be considered the
day on which the registration of the customs declaration occurred.
6. Where a person submits an application with the intention to use conditionally
released goods for purposes other than those for which the exemption from customs duties
and taxes was provided, the date of payment shall be considered the day of registration
of the specified application with the customs body.
Article 132. Limitation Period 1. The limitation period, established according to the requirements of customs
bodies, or upon request of the payer, shall be the time period during which:
1) the customs body is entitled to charge extra to the payer, or to reconsider the
extra added sum paid by the payer in customs duties, taxes, and fines;
2) the payer is entitled to demand that customs bodies perform the offset and (or)
reimbursement of the sums of customs duties, taxes and fines;
3) the payer is obliged to pay the sum of the customs duties, taxes and fines at
the request of custom bodies;
4) based on the statement of the payer, the customs body provides confirmation of
the existence of unduly (wrongly) paid sums of customs duties, taxes and fines;
5) the payer is entitled to add to or modify its customs declaration according to
the customs statutes of the Customs Union.
2. The limitation period shall be five years in respect of claims initiated by
customs bodies or payers.
The expiry date of the limitation period is estimated as follows:
1) from the date of completion of the declaration of goods, except for the cases
provided by paragraph 3 of this Article;
2) from the date of registration in the territorial division of the authorized
body in customs affairs of the guarantee of payment of customs duties and taxes by way
of transfer of the guarantee amount into the temporary deposit account;
3) from the date of acceptance by the customs body of preliminary decisions
regarding theification of the goods based on the country of origin of the goods;
4) from the date of acceptance by the customs body of the decision on customs
support.
3. When the goods are under customs control according to the chosen customs
procedure, the customs body has the right to calculate or reconsider the amount of
customs payments, taxes and fines due during the period of placement of the goods under
customs control and five years - after the termination of the period of finding of the
goods under customs control.
4. In case of the expiration of the limitation period, with respect to the
requirements established in paragraph 1 of this Article, during the customs control
period, including after release of the goods, an appeal of the results of a customs
inspection and (or) decisions of the higher customs body, made on the basis of
consideration of the complaint filed by the payer in accordance with the procedure
established by the legislation of the Republic of Kazakhstan, as well as an appeal of
the decision, action (inaction) of a customs body and (or) the official of a customs
body, then the term of the limitation period shall be extended until execution of the
decision of the customs body, made on the basis of the results of customs control,
including after the release of the goods, consideration of the complaint and (or) the
claim.
Article 133. Changing the Date of Payment of Customs Duties and Taxes 1. The date of payment of customs duties and taxes may be changed. The payment may
be deferred or paid in installments.
2. The terms, conditions and procedures for changing the date of payment of
customs duties are determined by international agreements of the Republic of Kazakhstan.
3. The terms, conditions and procedures for deferring the payment of taxes are
determined by customs statutes of the Republic of Kazakhstan.
Article 134. Definitions and Conditions of Change of the Terms of Customs
Duties Payments 1. A change of the terms of payment of customs duties shall consist of an
extension of the deadline for payment of import customs duties established by this Code.
2. When the terms of payment of the import customs duties are changed, interest
shall not be charged.
3. A deferral is defined as the right of the payer to extend the deadline for
payment of customs duties. A payment by installments is defined as the right of the
payer to pay the customs duties stage-by-stage in equal installments according to the
specified schedule of repayment.
4. A deferral of repayment or a payment by installments of customs duties shall be
granted to the payer by the territorial division of the authorized body in customs
affairs, or where customs are under condition of at least one of the conditions defined
by international treaties of the Republic of Kazakhstan.
5. A deferral of repayment or a payment by installments of customs duties shall be
granted in relation to the goods which will be placed under a customs procedure of
release for internal consumption, and under condition of guarantee of payment of customs
duties according to the procedure as provided by Chapter 16 of the this Code.
Article 135. Decision to Grant a Deferral of Repayment or Payment by
Installments of Customs Duties, and the Period of its Validity
1. The decision to grant or to refuse a deferral of repayment or a payment by
installments of customs duties shall be taken within ten working days of the date the
payer submits the written application and the documents required by the Government of
the Republic of Kazakhstan.
The list of the information required in the application for granting a deferral of
repayment or a payment by installments of customs duties shall be defined by the
international treaties of the Republic of Kazakhstan.
2. The decision to grant or to refuse a deferral of repayment or a payment by
installments of the customs duties shall be made in writing, signed by the head of
territorial division of the authorized body in customs affairs, the customs office, the
person, or his/her acting deputy. This decision shall be sent to the payer within a day,
following the day of acceptance by the specified customs body of the decision to grant a
deferral of repayment or payment by installments.
The schedule of the payment by installments made by the payer in coordination with
the customs body granting the installments shall be attached to the decision granting
payment by installments. The specified schedule shall establish the terms of payment of
the customs duty and shall be an integral part of this decision.
3. The currency market rate, established according to the tax statutes of the
Republic of Kazakhstan in force on the date of registration in the customs body of the
application for a deferral of repayment or payment by installments of customs duties,
shall be used to calculate the amount of the customs duties declared for a deferral or a
payment by installments.
4. A decision refusing to grant a deferral of repayment or a payment by
installments of customs duties should contain information on the reason for the refusal.
A decision refusing to grant a deferral of repayment or payment by installments of
the customs duties shall be subject to cancellation in the cases specified by the
international treaty of the Republic of Kazakhstan. The customs body canceling such
decisions shall notify the person who submitted the application for a deferral of
repayment or a payment by installments of customs duties in writing.
Article 136. Maturity Dates of Granted Deferral or Payment in Installments of
Customs Duties
1. In case of a change with respect to the payment terms of customs duties, the
payer shall repay the sums of customs duties:
1) when granting a deferral of repayment: no later than the day of the deferral
term expiry;
2) when granting a payment by installments: within the terms of payment of customs
duties stipulated in the schedule of payment by installments.
2. In case of late repayment by the payer of customs duties for which the date of
payment was changed, or where the imported goods intended for utilization in industrial
processing are sold without the implementation of the stipulated condition before the
expiry of a period of deferral of repayment or a payment by installments, the
territorial division of authorized body in customs affairs or the customs office shall
take measures to collect all amounts of customs duties owing, according to the procedure
as provided by Chapter 18 of this Code.
Article 137. Determination of the Decision to Grant a Deferral of Repayment
or a Payment by Installments of Customs Duties The decision to grant a deferral of repayment or a payment by installments of
customs duty shall be determined according to the following terms:
1) upon termination of the validity period of a deferral of repayment or a payment
by installments established by the customs body in its decision to grant the deferral of
repayment or a payment by installments of customs duties;
2) in case of early repayment by the payer of all customs duties specified in the
decision to grant a deferral of repayment or a payment by installments of customs
duties;
3) where the payer sells the imported goods intended for utilization in industrial
processing without the implementation of the stipulated condition before the expiry of
the validity period of a deferral or payment by installments.
Article 138. The Order of Payment and Transfer of Customs Duties, Taxes and
Fines
1. Customs duties, taxes and fines shall be paid (recovered) to the customs body
by which the release of goods is arranged, except for goods released in the customs
procedure of the customs transit or in the territory in which the illegal transportation
of goods across the customs border of the Customs Union is discovered.
2. In case of the creation of an obligation to pay customs duties and taxes on
goods placed under the customs procedure of customs transit, customs duties and taxes
are payable to the customs body that produced the goods in accordance with the customs
procedure of customs transit.
When it is determined (confirmed) as prescribed by the international agreement of
the Republic of Kazakhstan that the goods are placed under the procedure of customs
transit in the territory of another member state of the Customs Union, customs duties
and taxes shall be payable in that member state Customs Union.
3. Customs duties, taxes and fines shall be paid to the budget by the payer by
cash, by payment transfer method in the national currency or by way of assessments
according to the procedure established by this Code.
4. Customs duties, taxes and fines shall be paid in accordance with the
corresponding code of income of uniform budgetaryification of income of the Republic of
Kazakhstan (hereinafter - codes of budgetaryification) according to a of the customs
duties, taxes and fines.
5. Customs duties and taxes shall be paid through banks of the second level
licensed by the National Bank of the Republic of Kazakhstan and through organizations
carrying out separates of banking operations. In the documents required for the payment
of customs duties, taxes and fines, the payer shall indicate the payment transfer
details of the tax office being in a place of registration of a customs body (further -
tax body beneficiary).
6. In case of payment of customs duties, taxes and fines by third parties based on
the payer’s order, the full name of the payer in whose favor the payment of customs
duties, taxes and fines is made shall be specified in a payment reference of the payment
document.
7. The payer is entitled to transfer the advance payment for customs duties and
taxes against the forthcoming obligations on the customs duties and taxes. Transfer of
payment for customs duties and taxes based on theirs shall be made according to the
codes of budgetaryification.
8. Paid (recovered) import customs duties shall be credited and apportioned among
member states of the Customs Union in the manner prescribed by international agreements
of the Republic of Kazakhstan.
9. When the payer or the third party pays the customs duties, taxes and fines in
favor of the payer, the receipt report forms provided daily by Treasury bodies to the
customs body and the tax beneficiary body, in accordance with the procedure established
by the authorized body in customs affairs, shall serve as confirmation of payment,
except for the cases provided by this paragraph.
When the payer or the third party pays the customs duties, taxes and fines using
the debit (or credit) cards via electronic terminals (or ATM) of the second level banks
found in the buildings of customs bodies, the receipt issued by the specified electronic
terminal shall be the confirmation of their payment in the budget for release of the
goods.
When the payer or the third party pays the customs duties, taxes and fines in
favor of the payer through cash desks of the second level banks and the organizations
carrying out certains of banking operations located directly on the premises of customs
body, receipts issued by the specified cash desks shall serve as confirmation of payment
into the state budget for release of the goods.
In this case the second level banks and the organizations carrying out certains of
bank operations listed in this paragraph shall have the relevant contracts signed with
customs bodies.
10. Those orders, forms, and conditions of payment and of discharge of the duty
regarding payment of export customs duties not regulated by international treaty of the
Republic of Kazakhstan shall be established by this Code.
11. Rules of transfer to the state budget, or (rules) of refund (offset) of the
over-paid (wrongly paid) or unduly collected sums of customs duties, taxes and fines
from the budget, in case they are not regulated by this Code and the Customs code of the
Customs Union, shall be approved by the Government of the Republic of Kazakhstan.
12. To terminate the obligation of payment of customs duties and taxes with
respect to the conditionally released goods specified in sub-paragraph 1) of paragraph 1
of Article 301 of this Code, the payment of customs duties and taxes shall be carried
out on the basis of the application of the declarant or the person possessing powers
with respect to the conditionally released goods submitted to the customs body executing
the conditional release of the specified goods, attaching the payment document
confirming payment of the corresponding amounts of customs duties and taxes, as well as
the copies of the customs declaration according to which the conditional release of the
goods was executed.
Customs duties and taxes shall be paid in the amount corresponding to the customs
duties and taxes estimated in the customs declaration upon which the conditional release
of the goods occurred, and not paid due to the provision of privileges on payment of the
customs duties and taxes.
Footnote. Article 138 as amended by the Law of the Republic of Kazakhstan dated
05.07.2012 No. 30-V (shall be enforced upon expiry of ten calendar days after its first
official publication).
Article 139. Obligations of Banks of the Second Level and the Organizations
Carrying Out Certains Bank Operations, Regarding the Transfer of Customs Duties,
Taxes, Charges and Fines to the Budget Banks of the second level and the organizations carrying out certains of banking
operations are obligated:
Note of the RCLI!
Action of sub-paragraph 1) is suspended until 01.01.2013 by the Law of the
Republic of Kazakhstan dated 30.06.2010 No. 298-IV.
1) to supervise the accuracy of the identification number of the payer according
to the rules of formation of identification numbers and information of the authorized
state authority of the Republic of Kazakhstan carrying out the formation of
identification numbers and maintaining the national registers of identification numbers
when receiving payment documents to pay customs duties, taxes, charges and fines to the
state budget from residents of the Republic of Kazakhstan;
2) to supervise the accuracy of the identification of the documents confirming the
personal identification and other documents established by the statutes of the Republic
of Kazakhstan, when receiving payment documents to pay customs duties, taxes, charges
and fines to the state budget from nonresidents of the Republic of Kazakhstan;
3) not to detain execution of an order of the payer on transfer of customs duties,
taxes, charges and fines and to carry it out within one business day, provided the
payer’s bank accounts have sufficient funds;
4) to transfer customs duties, taxes, charges and fines no later than the next
business day from the date the payer deposits funds into the bank of the second level or
the organization carrying out certains of bank operations;
5) to transfer customs duties, taxes, charges and fines no later than the next
business day from the date of deduction of money from the bank account of the payer in
cases when their payment is made with use of payment cards via electronic terminals of
banks of the second level.
Article 140. Control of Payment of Customs Duties, Taxes and Customs Charges
1. Customs bodies shall supervise the correctness of the calculation and
timeliness of customs payments and taxes to the state budget, which collection is
assigned to the customs body.
2. The manner of accounting of receipts in the budget of customs duties, taxes,
customs charges and fines, as well as maintaining personal accounts of the payer shall
be established by this Code and where not regulated by this Code, by the Government of
the Republic of Kazakhstan.
Article 141. The Calculation of Execution of the Obligation to Pay Customs
Duties, Taxes, Customs Charges and Fines
1. The calculation of execution of the obligation to pay customs duties, taxes,
customs charges and fines shall be carried out by the customs body, by maintaining a
personal account for the payer.
2. The personal account of the payer is a document, including an electronic
version, for the account of estimated, deposited (reduced), transferred and paid (taking
into account offset and returned) customs duties, taxes, customs charges and fines.
3. Managing the personal account of the payer by customs body includes:
The opening of a personal account;
the subsequent reflection in the personal account of the estimated, deposited,
reduced, transferred and paid, offset and returned sums of the customs duties, taxes,
customs charges and fines;
the closure of a personal account.
4. The estimated (reduced) sum of the customs duties, taxes, customs charges and
fines includes the increase or reduction of the customs duties, taxes, customs charges
and fines, carried out:
by the payer in the customs declaration, when updating the customs declaration;
by the customs body according to Articles 290, 399 and 405 of this Code.
5. The transferred sum of the customs duties, taxes, customs charges and fines
includes the increase or reduction of the sum of the customs duties, taxes, customs
charges and fines, received by a customs body:
upon the results of customs control;
upon the results of consideration by a higher customs body or court of complaint
of the payer of the notice of results of post-customs control, or of the decision,
actions (inaction) of customs body and (or) the official of customs body;
upon the results of examination of the supervisory authorities;
when making a preliminary decision;
when making a decision on customs support of the goods and vehicles.
6. The personal account of the payer shall be conducted by the of customs duties,
taxes, customs charges and fines in a manner and in forms established by the Government
of the Republic of Kazakhstan.
7. The personal account of the payer is managed according to the codes of
budgetaryification.
8. According to the written statement of the payer verification with customs body
on the customs duties, taxes, customs charges and fines shall be carried out within ten
business days from the date of registration of the specified statement by the customs
body.
Upon completion of the verification, the report is arranged in 2 original copies
in a form established by the Government of the Republic of Kazakhstan. One copy of the
reconciliation report shall be handed over to the payer and the second copy shall remain
with the customs body.
Article 142. Manner of Representation of Data on Absence and (or) Existence
of Debt Related to Customs Duties, Taxes and Customs Charges
1. The payer has the right to submit to the territorial division of the authorized
body in customs affairs or a statement for receiving data on the absence and (or)
existence of debt related to customs duties, taxes and customs charges.
2. The customs body shall represent data about the absence and (or) existence of
the specified debt by arranging in writing and shall issue to the payer:
1) the certificates on absence of debt related to customs duties, taxes and
customs charges (hereinafter for the purpose of this article - the certificate of
absence of debt), required in case of termination of the individual entrepreneur’s
operation or the state registration of elimination, reorganization of the legal entity;
2) the certificates of absence (existence) of debt related to customs duties,
taxes and customs charges (hereinafter for the purpose of this article - the certificate
of absence (existence) of debt), in other cases, exceptions established by sub-paragraph
1) of this paragraph).
3. The customs body composes the certificate of absence of debt, the certificate
of absence (existence) of debt taking into account these personal accounts opened in
customs bodies.
4. The certificate of absence of debt, the certificate of absence (existence) of
debt shall be certified by the signature of the director or his/her acting deputy, and
the seal of the customs body issuing the certificate.
5. Where there is termination of activity of the individual businessman or
liquidation or reorganization of the legal entity, the certificate of absence of debt
and (or) the certificate of absence (existence) of debt shall be issued by the customs
body on the basis of the application of the payer for receipt of one of the specified
certificates and the reconciliation statement on customs duties, taxes and customs
charges.
6. The customs body is obliged to issue the certificate of absence of debt and
(or) the certificate of absence (existence) of debt no later than five business days
from the date of registration of the statement of the payer upon receiving one of the
specified references.
CHAPTER 16. GUARANTEEING THE PAYMENT OF CUSTOMS DUTIES AND TAXES
Article 143. General Terms for Guaranteeing the Payment of Customs Duties and
Taxes
1. The obligation to pay customs duties and taxes shall be guaranteed in the
following cases:
1) the carriage of goods under the customs procedure of customs transit;
2) deadlines modification for payment of customs duties, taxes, if it is
stipulated by international treaties and (or) the law of the Republic of Kazakhstan;
3) placing goods under the customs procedure for processing goods outside the
customs territory;
4) for the release of goods in accordance with Articles 299 and 300 of this Code;
5) placing goods under a customs procedure of a customs warehouse without the
actual placement of the goods in a customs warehouse;
6) replacement of the foreign goods placed under a customs procedure of processing
in the customs territory with equivalent goods;
7) the determination of the customs value when the release of the goods is allowed
according to Article 112 of this Code;
8) periodic customs declaration;
9) the placement of goods in the warehouses of the recipient according to Article
265 of this Code;
10) carrying out activity as a customs carrier or a customs representative;
11) in order to be assigned the status of an Authorized Economic Operator and to
carry out activity as an Authorized Economic Operator.
2. The guarantee of payment of customs duties and taxes shall not be required:
1) if the amount of payable customs duties, taxes and interest does not exceed the
equivalent of five hundred (500) euros according to the market exchange rates
established in accordance with the tax laws of the Republic of Kazakhstan and being in
force on the day of the registration of the customs declaration; and if the customs
declaration is not submitted, then on the day on which the decision not to grant
security is made;
2) in other cases stipulated by this Code.
3. The guarantee of payment of customs duties and taxes shall be provided by the
payer and the customs agent (or representative), and in cases of transportation of goods
under the customs procedure of customs transit, any other person on behalf of the payer
if this person has the right to possess, use and (or) dispose of the goods for which the
provision of guarantee is made for the payment of customs duties and taxes, unless
otherwise prescribed by this Code.
4. The guarantee for payment of customs duties and taxes shall be provided to the
customs body that executes the release of the goods.
If the guarantee of the payment of customs duties and taxes is provided by the
customs representative and (or) customs carrier, such a guarantee shall be granted to
the customs body within the authorized area in which it is registered.
5. In case of carriage of goods under the customs procedure of customs transit,
the guarantee (or security) for payment of customs duties and taxes may be provided to
the customs body of departure or the customs body of destination.
The customs bodies which accept the guarantee (or security) for payment of customs
duties and taxes shall issue the document confirming the acceptance of such security.
The procedure and form of such a document, as well as its period of validity, are
determined by international agreements entered into by the Republic of Kazakhstan.
6. The amount of the guarantee of payment of customs duties and taxes shall be
returned on the condition that the customs body has been satisfied that the performance
of the obligations has been secured, or when the obligation to secure the payment does
not arise again.
7. The procedure of accounting and storage in customs bodies of ensuring payment
of customs duties and taxes is established by the Government of the Republic of
Kazakhstan.
Article 144. Methods of Guarantee of Payment of Customs Duties and Taxes 1. A guarantee of payment of customs duties and taxes may be provided in the
following ways:
cash (money);
bank guarantee;
bail (or collateran( �
pledge of property;
insurance contract.
2. The payer has the right to choose any means for securing the payment of customs
duties and taxes referred to in paragraph 1 of this Article.
3. Execution by the payer of the obligation to pay customs duties and taxes must
be ensured continuously throughout the term of the obligation. The guarantee provided
for the payment of customs duties and taxes should be valid for a period that is
sufficient to ensure the timely submission by the customs body of the requirement to
fulfill the commitment made before this customs body.
4. For terminology purposes in the present Chapter, guarantee of payment of the
customs duties and taxes by money shall be understood as the depositing of the money
into a cash control account held by the customs body where the money of physical and
legal entities is temporarily held (hereinafter - depositing the amount of money into
the temporary allocation account).
5. The guarantee of payment of the customs duties and taxes in the form of
depositing the amount of money into the temporary allocation account of the customs body
shall only be applied to those liabilities which arise for the payer against the customs
body which has accepted the amount of the guarantee into the temporary allocation
account specified by the customs body.
The guarantee of payment of customs duties and taxes in the form of a pledge of
property shall cover only on those obligations which arise for the payer against the
customs body which concluded the contract of pledge with this payer.
6. The guarantee of payment of the customs duties and taxes can be made by a
combination of two or several ways provided by paragraph 1 of this Article.
Article 145. Depositing the Guarantee Funds Into the Temporary Allocation
Account of the Customs Body 1. The temporary allocation account shall be opened by the central authorized body
on budget performance for the territorial divisions of the authorized body in customs
affairs.
2. The temporary allocation account of customs body money is intended for the
payer to deposit the guarantee of payment of customs duties and taxes. The deposit of
the guarantee amount into the temporary allocation account shall be performed in the
national currency of the Republic of Kazakhstan.
3. If the payer does not satisfy the obligations ensured by the money, the customs
body, after identifying the default of the specified obligation, shall transfer from the
temporary allocation account to the budget the sum of payable customs payments and taxes
after fifteen (15) calendar days.
Article 146. Application of a Bank Guarantee as a Guarantee of the Payment of
Customs Duties and Taxes
1. The customs body shall accept bank guarantees, issued by banks that are
included in the register of banks having a license for performance of bank operations,
as a guarantee of payment of the customs duties and taxes.
2. The content of a bank guarantee should correspond to the requirements
established by the legislation of the Republic of Kazakhstan.
3. The customs body shall refuse to accept the bank guarantee as ensuring the
payment of the customs duties and taxes in any of the following cases:
1) where the bank that has issued the bank guarantee is not included in the
register of banks specified in paragraph 1 of this Article and does not possess the
powers to issue a bank guarantee;
2) where the contents of the bank guarantee are noted with the legislation of the
Republic of Kazakhstan;
3) where the sum of the customs duties and taxes provided by the bank guarantee
exceeds the sum of the customs duties and the taxes confirmed by the bank guarantee;
4) where the termination date of the bank guarantee is less than the period of the
required performance obligations of the payer for the guarantee of payment of customs
duties and taxes.
When the customs body refuses to accept a bank guarantee as ensuring the payment
of customs duties and taxes, the customs body shall notify the payer who has presented
the specified bank guarantee in writing, within two (2) working days, and shall include
the reasons for such refusal.
4. In case of a failure to fulfill the obligation to pay customs duties and taxes,
the customs body shall send to the bank a demand for payment of the sums due for the
customs duties and taxes within five (5) working days after the expiration of the dates
of performance of the obligation provided by the guarantee of the bank. In this case,
fines shall also be charged as of the day following the day of expiration of the period
of performance of the obligation for guarantee of the payment of customs duties and
taxes.
5. The bank is unconditionally required to pay the customs body the sums due for
the customs duties, taxes and fines within two (2) working days from the date of
obtaining such requirement. The bank bears the responsibility according to the laws of
the Republic of Kazakhstan in default or violation of the terms of execution of the
requirement of the customs body
Article 147. Application of the Contract of Guarantee (Deed of Suretyship) as
a Guarantee of Payment of Customs Duties
1. The customs body shall accept a suretyship contract signed according to the
civil legislation of the Republic of Kazakhstan as a guarantee of the payment of customs
duties and taxes. A guarantor may be an individual entrepreneur registered in the
Republic of Kazakhstan in accordance with the laws of the Republic of Kazakhstan, as
well as a legal entity established under the laws of the Republic of Kazakhstan.
Individual businessmen registered in the Republic of Kazakhstan according to the
legislation of the Republic of Kazakhstan, and also the legal bodies created in
accordance with the legislation of the Republic of Kazakhstan, can act as a guarantor.
In this case the guarantor should provide payment of customs duties and taxes in
one of the following ways:
deposit of the guarantee amounts into the temporary allocation account;
bank guarantee;
pledge of property;
insurance contract.
The guarantor bears the same level of responsibility as the payer, including with
respect to the payment of fines before the customs body.
2. The customs body shall refuse to adopt the contract of guarantee as ensuring
payment of the customs duties and taxes in any of the following cases:
1) the presented contract of guarantee does not correspond to the civil
legislation of the Republic of Kazakhstan;
2) payment of customs duties and taxes is not provided by the guarantor;
3) the sum of the customs duties and taxes for which payment is confirmed by the
contract of guarantee exceeds the sum of the customs duties and taxes confirmed by the
contract of guarantee;
4) the expiration date of the contract of guarantee does not exceed the deadline
for the fulfillment of the obligation on payment of customs duties and taxes.
3. If the payer does not fulfill his/her obligation to pay the customs duties and
taxes, the customs body shall send the guarantor the claim to pay the amount of customs
duties, taxes and fines due within five (5) working days after the termination of the
dates of performance of the obligation provided by the guarantee. Fines shall be charged
from the day following the day of the expiry of the time for performing the obligation
being guaranteed for the payment of customs duties and taxes.
4. The guarantor must pay the unconditional and obligatory claim for customs
duties, taxes and fines to the customs body within five (5) working days from the date
of obtaining such demand.
In case of the non-fulfillment or violation of dates of performance of the demand
of the customs body, the guarantor bears the responsibility of default according to laws
of the Republic of Kazakhstan.
Article 148. Application of Pledge of Property as a Guarantee of Payment of
Customs Duties and Taxes
1. The customs body, as security for payment of customs duties and taxes, shall
accept a pledge of property based on the property pledge agreement.
2. The customs body shall accept a pledge of assets on the basis of the property
pledge agreement as a guarantee of payment of the customs duties and taxes.
The asset pledge agreement shall be made between the payer and (or) the third
party and customs body to which the payer is obliged to pay the customs duties and
taxes.
The assets pledge agreement shall be signed within fifteen (15) calendar days from
the date of the written application of the payer, attaching the report of the appraiser
on the market value of the property provided as collateral. The cost, defined in the
assessment report made under the contract between the appraiser and the payer according
to the legislation of the Republic of Kazakhstan on estimation activity, shall be the
market cost of a subject of pledge (mortgage/collateral) for the purpose of guaranteeing
the payment of the customs duties and taxes.
The report of the appraiser on an assessment of the market cost of mortgaging
property should be made not earlier than fifteen (15) calendar days before the date of
the written request by the payer to customs bodies regarding the conclusion of the
contract of pledge.
3. The assets pledge agreement shall be signed in compliance with the following
conditions:
1) the assets pledge agreement corresponds to the requirements established by the
legislation of the Republic of Kazakhstan;
2) the asset provided as a deposit should be liquid, insured from loss or damage
and its market price cannot be less than the value of the payment obligation owing to
the customs duties and taxes and being guaranteed by the pledge, including expenses for
its sale.
4. Any property, except for the following, can act as a pledge (subject of a
collateral) with the view of ensuring the payment of customs duties and taxes:
1) objects of life support (vital facilities);
2) seized or confiscated property;
3) property on which state authorities have imposed restrictions;
4) property encumbered by the rights of third parties;
5) property that has been deemed restricted or prohibited according to the
legislation of the Republic of Kazakhstan;
6) electric, thermal energy and others of energy;
7) perishable goods;
8) property rights;
9) property outside of the Republic of Kazakhstan.
5. The subject of a pledge remains in the pledger’s possession unless the customs
body makes a different decision.
The pledger shall not be entitled to dispose of the subject of the pledge until
the day of fulfillment of the obligation accepted by the payer and guaranteed by the
pledge.
6. Registration of the pledge shall be carried out according to the civil
legislation of the Republic of Kazakhstan.
7. The pledge shall be enforced according to the civil legislation of the Republic
of Kazakhstan.
Article 149. Application of an Insurance Contract as a Guarantee of the
Payment of Customs Duties and Taxes 1. The customs body shall accept contracts issued by insurance companies, included
in the register of the insurance companies having the license for implementation of
insurance activity, as ensuring the payment of customs duties and taxes.
2. The contents of the insurance contract should correspond to the requirements
established by the legislation of the Republic of Kazakhstan.
3. The customs body shall refuse to accept an insurance contract as guaranteeing
the payment of customs duties and taxes in the following cases:
1) where the insurance company which has issued the insurance contract is not
included in the register of insurance companies specified in paragraph 1 of this
Article;
2) where the insurance contract does not meet the requirements established by the
legislation of the Republic of Kazakhstan;
3) where the value of the customs duties and taxes, for which payment is provided
with the insurance contract, exceeds the value of the customs duties and taxes
guaranteed by the insurance contract;
4) where the expiration date of the insurance contract is sooner than the date of
the performance of the obligation of the payer for which there is a guarantee of payment
of customs duties and taxes.
When the customs body refuses to accept an insurance contract as ensuring payment
of the customs duties and taxes, the customs body shall notify the payer presenting the
insurance contract in writing, providing reasons for the refusal, within three (3)
working days.
4. If the payer does not fulfill the obligation of payment of customs duties and
taxes, the customs body shall send to the insurance organization a demand to pay the
sums of the customs duties, taxes and fines due within five (5) working days after the
expiration of the term of fulfillment of the obligation provided by the specified
insurance contract. In this case, fines shall be charged as of the day following the day
of the expiry of the term for fulfilling the obligation for which there is a guarantee
of payment of the customs duties and taxes.
5. The demand of the customs body to pay the amounts payable for the customs
duties, taxes and fines is subject to unconditional and obligatory execution by the
insurance organization within two (2) working days from the date of obtaining such
demand. The insurance organization is responsible for any default or failure to perform
the demand according to laws of the Republic of Kazakhstan.
Article 150. General Security of Payment of Customs Duties and Taxes
1. If the same person in the territory of the Republic of Kazakhstan undertakes
several customs operations at the same time, the customs body may be provided with a
guarantee of payment of customs duties and taxes to perform all such operations.
The customs bodies shall accept the general security for payment of customs duties
and taxes for the performance in the territory of the Republic of Kazakhstan of customs
operations in several customs offices, if such general security of payment of customs
duties and taxes can be used by any of the customs bodies in case of a breach of the
obligations secured by this general security of payment of customs duties and taxes.
2. Upon the written statement of the payer, the customs bodies shall accept a
general security of payment of the customs duties and taxes corresponding to one of the
ways for providing a guarantee for payment of the customs duties and taxes established
by Article 144 of this Code.
A general security for the payment of customs duties and taxes shall be provided
by the payer upon the occurrence or existence of one or several obligations for
guarantee of payment of the customs duties and taxes, arising in the cases established
by Article 143 of this Code.
Specified general security of payment of the customs duties and taxes shall be
accepted by customs bodies for the term defined in the application of the payer. In this
case the period of validity of the general security of payment of the customs duties and
taxes should exceed the dates of performance of the payer’s obligations for guarantee of
payment of the customs duties and taxes arising during the period, as specified in the
application of the payer.
3. The procedure for applying for general security of payment of customs duties
and taxes shall be defined by the Government of the Republic of Kazakhstan.
Article 151. Determining the Amount of the Security of Payment of Customs
Duties and Taxes
1. The amount of security of payment of customs duties and taxes is determined
based on the amount of customs duties and taxes payable when placing the goods under the
customs procedure for the release for domestic consumption or exports, with no account
for tariff preferences and exemptions from payment of customs duties and taxes, except
for cases stipulated by paragraph 3 of this Article and Chapter 3 of this Code.
2. The amount of security of payment of customs duties and taxes, including the
amount of general security of payment of customs duties and taxes, cannot be less than
the amount of customs duties and taxes payable, in the same way as when applying for:
1) a customs procedure for the release for internal consumption in respect of
goods and vehicles:
transported under procedures of customs transit regulations;
being declared under a customs procedure of a customs warehouse, without actual
placement into a customs warehouse;
the excisable goods placed under a customs procedure of re-export;
in the determination of customs value of which the release of the goods is carried
out according to article 112 of this Code;
at periodic customs declarations;
placement of goods and transport vehicles in a warehouse of the recipient,
according to Article 265 of this Code;
release which is conducted according to Articles 96 and 298 of this Code;
for which the terms of payment of the customs duties and taxes have changed;
in respect of unassembled goods supplied in accordance with the article 84 of this
Code;
placed under a customs procedure of processing in the customs territory;
2) a customs procedure for the export of goods placed under a customs procedure
for processing outside of the customs territory.
3. When placing goods under a customs procedure of customs transit, the sum of
guarantee of payment of the customs duties and taxes is determined by the amount of
customs duties and taxes payable when placing the goods under the customs procedures of
release for domestic consumption or export without tariff preferences and exemptions
from payment of customs duties and taxes, but not less the amounts of customs duties and
taxes which would be payable in other member states of the Customs Union as if the goods
were located in the territories of these member states of the Customs Union under the
customs procedures of release for domestic consumption or export without tariff
preferences and exemptions from payment of the customs duties and taxes. The market rate
of currencies shall be established according to the tax legislation of the Republic of
Kazakhstan and be applied to identify the amount of the guarantee of payment of the
customs duties and taxes.
4. If the amount of customs duties and taxes cannot be accurately determined
because of a failure to represent to the customs body precise information about the
nature of the goods, their name, quantity, country of origin and customs value, the
amount of security shall be determined based on the highest rates of customs duties and
taxes, the cost of the goods and (or) their physical characteristics (quantity, weight,
volume or other characteristics) which can be defined on the basis of available
information, according to the procedure established by the Government of the Republic of
Kazakhstan.
5. When releasing the goods according to Articles 299 and 300 of this Code, the
amount of customs duties and taxes owing shall be set at the amount of customs duties
and taxes which can be additionally charged as a result of verification of information
that affects the amount of payable customs duties and taxes in compliance with the
requirements established by paragraphs 1, 3 and 4 of this Article.
6. With respect to certains of goods, fixed amounts for the guarantee of payment
of customs duties and taxes can be set in compliance with the requirements established
by paragraphs 1, 3 and 4 of this article.
7. With the release of goods in accordance with Article 112 of this Code, the
amount of customs duties and taxes shall be defined as the amount of customs duties and
taxes that may be additionally charged as a result of additional verification of
information that affects the amount of payable customs duties and taxes in compliance
with paragraph 4 of this Article.
Article 152. Registration of the Guarantee of Payment of Customs Duties and
Taxes
1. Registration of the guarantee of payment of customs duties and taxes, except
for general security of the payment of the customs duties and taxes and ensuring of
payment of the customs duties and taxes according to a customs procedure of customs
transit, shall be made with the customs body which carries out control of the execution
of the obligation of payments of customs duties and taxes by participants in foreign
economic activity, or persons carrying out activity in the customs sphere.
Registration of the general security of payment of customs duties and taxes shall
be carried out in one of the customs bodies where the customs operations demanding
guarantee of payment of customs duties and taxes are carried out.
Registration of the guarantee of payment of customs duties and taxes, including
general security of customs duties and taxes, shall be carried out no later than one (1)
working day following the day of registration of the statement in the customs body.
2. For the registration of the guarantee of payment of customs duties and taxes of
the payer, depending on the chosen method for guaranteeing the payment, shall present to
the customs body the statement with one (1) of the following documents confirming the
payment of customs duties and taxes:
1) copy of the payment document to confirm the transfer of money to the customs
body’s temporary allocation account;
2) contract for the pledge of property signed between the payer and customs body,
and the report of the appraiser with an assessment of the market cost of mortgaging the
property;
3) contract of a bank guarantee signed between the bank, the guarantor and the
payer, and the bank guarantee;
4) contract of guarantee;
5) insurance contracts.
3. In the application, the following data should be specified:
1) for the individuals being payers:
surname, name, patronymic name (if possible), number and date of issue of the
identification document;
address of a permanent residence;
the name of the customs body located in the place of a planned transit of the
customs border of the Customs Union (in case of existence of such information);
identification number of the taxpayer;
method of payment of customs duties, taxes;
information about whether this guarantee is a general security for payment of
customs duties and taxes;
number and date of the document confirming the method of guaranteeing the payment
of customs duties and taxes;
2) for the legal entities who are payers:
name and legal address;
surname, name, patronymic name (if possible) of the head of the legal entity;
the name of the customs body located in the place of a planned transit of the
customs border of the Customs Union (in case of existence of such information);
identification number of the taxpayer;
way of ensuring payment of the customs duties and taxes;
information on whether this guarantee is a general security for the payment of
customs duties and taxes;
number and date of the document confirming a method of guaranteeing the payment of
customs duties and taxes.
4. For record-keeping purposes, the customs body shall issue a card of guarantee
of payment of the customs duties not later than one (1) working day following the day of
registration of the specified application with the customs body.
CHAPTER 17. RETURN (OFFSET) OF OVERPAID (WRONGLY PAID) OR EXCESSIVELY
COLLECTED AMOUNTS OF CUSTOMS DUTIES, TAXES, CHARGES AND OTHER MONIES
Article 153. Overpaid (Wrongly Paid) or Excessively Collected Amounts of
Customs Duties, Taxes and Charges 1. Overpaid (wrongly paid) or over-recoveries of customs duties and taxes are
customs duties, taxes, customs charges paid or collected that exceed the amounts payable
in accordance with the Code and identified as specifics and amounts of customs duties
and taxes for specific goods.
2. Mistakenly paid amounts of the customs duties, taxes, customs charges and fines
to the state budget is the amount transferred as a result of any of the following
mistakes:
1) in the payment document:
the name of the payer is incorrectly specified;
the identification number of the taxpayer is incorrectly specified;
the identification number from the tax authority of the Republic of Kazakhstan is
incorrectly specified;
the payment purpose according to the text does not correspond to a code of a
payment purpose and (or) to a code of budgetaryification;
2) the payer has incorrectly chosen the (kind) of customs duty, tax, or customs
charge;
3) the payer has incorrectly chosen the of customs duty, tax, or customs charges
when paying a fine;
4) the payment document of the payer is wrongly executed by the bank or the
organization that is carrying the relevant bank operations, which results in a duplicate
payment of customs duties, taxes, or fines;
5) the customs duties, taxes, and customs charges are mistakenly paid for goods
which are subject to release from payment of the customs duties, taxes, customs charges
according to this Code;
6) other mistakes that are connected with the payment of customs duties, taxes,
and customs charges.
Article 154. Refund (Offset) of Overpaid or Over-Collected Customs Duties,
Taxes and Customs Charges
1. The refund (offset) of overpaid or over-collected customs duties, taxes, and
advance payments shall be performed in those cases and according to the procedure as
established by the Government of the Republic of Kazakhstan.
Return (offset) of overpaid or over-collected amounts of import customs duties is
carried out according to the procedure defined by the Government of the Republic of
Kazakhstan, taking into account those considerations established by the international
treaties of the Republic of Kazakhstan.
2. In order to have overpaid or over-collected customs duties, taxes, or customs
charges and fines returned (offset), the payer may apply to the customs body which
executed the customs declaration and customs registration of the goods and vehicles, to
issue a preliminary decision no later than five (5) years from the date of overpayment
of the paid amounts, with a statement confirming the existence of the overpaid sums of
customs duties, taxes, or customs charges.
3. Copies of the following documents should be shown together with the statement
providing confirmation of the existence of the overpaid amounts of customs duties,
taxes, or charges:
1) the payment documents confirming payment of the amount of the customs duties,
taxes, or customs charges;
2) the customs declaration for which the customs duties, taxes, and charges are
based, transferred and paid;
3) other documents issued at the customs registration of the goods and vehicles
and the preliminary decision onification of the goods or about the country of origin of
the goods, for implementation of which the customs duties were paid, presented in cases
when the payment was made without declaring the goods.
4. The term of consideration by the customs bodies of the statement providing
confirmation of the existence of the overpaid amounts of the customs duties, taxes and
customs charges should not exceed ten (10) working days from the date the payer files
the application.
5. Registration of the confirmation of the existence of overpaid amounts of the
customs duties, taxes and customs duties shall be made by customs bodies on the basis of
the protocol of verification of calculations.
6. The return of the overpaid amounts of customs duties, taxes, customs charges
and fines to the payer shall be made by the tax authority at the payment location,
according to the tax legislation of the Republic of Kazakhstan.
The return of the customs duties, taxes, customs charges and fines shall be
carried out by the tax authority on the basis of the tax application submitted by the
payer for execution of offset and (or) tax refund, other obligatory payments, customs
payments, fines and penalties (hereinafter referred to as - the tax application) with
the attachment of the confirmation of the existence of (wrongly) over-paid amounts of
customs duties, taxes and charges.
The tax application shall be submitted by the payer no later than fifteen (15)
working days from the date of delivery of the confirmation of existence of overpaid
amounts of customs duties, taxes and charges.
The offset of the amounts of customs duties overpaid to the budget, taxes, customs
charges and fines shall be made by the tax authority according to the procedure and the
terms established by Article 599 of the Tax Code for execution of the offset based on
the tax application of the payer.
The return or offset of the amounts of the customs duties, taxes, charges and
fines overpaid to the budget shall be carried out by the tax authority according to the
procedure and the terms established by Article 601 of the Tax Code.
The return of over-paid amounts of customs duties, taxes, customs charges and
fines is made by the tax authority according to the procedure and the terms established
by Article 602 of the Tax Code, after execution of the offset provided by this
paragraph.
7. Where the tax authority has registered its decision about the offset or the
return of overpaid amounts of customs duties, taxes, charges and fines, the tax
authority will arrange and transfer to the central authorized body for budget execution
their conclusion, along with details confirming the existence of overpaid customs
duties, taxes and charges, and the payment order on offset or refund of the overpaid
(wrongly paid) amounts of customs duties, taxes, customs charges and fines.
8. After carrying out the offset or the return of overpaid amounts on the basis of
the documents submitted by tax authorities, the central authorized body on budget
performance shall return one (1) copy of the conclusion to the tax body beneficiary, and
the second copy shall be transferred to the customs body.
Article 155. Other Cases Where Customs Duties and Taxes Will Be Returned
Customs duties and taxes will also be returned in cases of:
1) recall of the customs declaration (except for the return of customs duties for
customs declaration of the goods);
2) restoration of the most-favored-nation regime or tariff preferences;
3) the granting of tariff privileges in the form of return of paid customs duties;
4) where customs procedures provide for the return of paid amounts of customs
duties and taxes upon the export of foreign goods beyond the customs territory of the
Customs Union, or upon their destruction or refusal by the state, or upon the
importation of Kazakhstan goods or products into the customs territory of the Customs
Union;
5) changes to previously declared customs procedure of release for domestic
consumption or for the export of goods, if the sums of the customs duties and taxes
payable when the goods are placed under the newly selected customs procedure (a customs
procedure of release for internal consumption or export of goods) is less than the
amounts of the customs duties and the taxes paid at the initial customs procedure.
Article 156. Refund of the Guarantee of Payment of Customs Duties and Taxes 1. The payment guarantee for customs duties and taxes will be returned to the
payer by the customs body, including the payment provided by the payer as general
security of the payment of the customs duties and taxes, on the condition that the payer
executes all of their customs obligations.
2. The guarantee amount held in a temporary allocation account will be returned to
the payer by the customs body no later than ten (10) working days from the receipt of
the written application submitted by the payer.
3. An application for the return of the guarantee amount from the temporary
allocation account shall be submitted by the payer to the customs body after fulfilling
their obligations, but no later than five (5) years from the date following the day of
fulfilling those obligations, according to Article 132 of this Code.
4. Return of the guarantee amount from the temporary allocation account to the
bank account of the payer is carried out by the customs body into whose temporary
allocation account the specified amount was transferred, or in case of the elimination
of such customs body, by its assignee.
5. The guarantee amount in the temporary allocation account will be returned to
the payer after deducting any outstanding debts relating to customs payments, taxes and
fines according to the procedure provided by Chapter 18 of this Code.
6. When returning the guarantee amount from the temporary allocation account, no
interest shall be paid, the sums shall not be indexed, and bank charges associated with
the rendering of bank services shall be covered by the customs body at the expense of
the transferred amounts.
7. Based on the application of the payer, the guarantee amount in the temporary
allocation amount shall be accepted by the customs bodies as a payment of customs
duties, taxes and (or) as a guarantee payment of the customs duties and taxes for a
separate obligation owed to customs bodies by the payer.
8. In the absence of the payer’s application for return of the guarantee amount
from the temporary allocation account, or offset of such amount for other obligations,
the customs body shall transfer the guarantee amount from the temporary allocation
account to the budget under the following conditions:
execution by the payer of their obligations;
expiration of the limitation period established by Article 132 of this Code.
9. The provisions of paragraphs 4-6 of this Article are also applicable to refunds
for temporary anti-dumping, special and compensation duties.
10. If the payer provided an asset pledge agreement as security of payment of
customs duties and taxes, upon submission of the written application of the payer on
fulfillment of the obligations guaranteed by the pledge of assets, the customs body will
confirm the fulfillment of obligations by the payer within five (5) working days from
the date of registration the payer’s application.
11. The termination of an obligation subject to a bank guarantee shall be arranged
no later than five (5) working days from the date the obligation is fulfilled. The
termination of the bank guarantee provided by the payer as a general security of payment
of customs duties and taxes shall be arranged by the customs body no later than five (5)
working days from the date the last obligation has been fulfilled, and which has arisen
for the payer during the period of validity of the general security of payment of
customs duties and taxes.
12. The termination of an obligation subject to a suretyship contract shall be
arranged by the customs body no later than five (5) working days from the date of
fulfillment of the obligation. The termination of the obligation subject to a suretyship
contract providing general security of payment of customs duties and taxes shall be
arranged by the customs body no later than five (5) working days from the date the last
obligation has been of fulfilled, and which has arisen against the payer during the
period of validity of the general security of payment of customs duties and taxes.
CHAPTER 18. COLLECTION OF DEBTS ON CUSTOMS DUTIES, TAXES AND FINES
Article 157. General Provisions on Collection of Debts on Customs Duties,
Taxes and Fines
1. Debt is incurred in the case of non-payment or incomplete payment of customs
duties and taxes within the stipulated periods. The debt shall be collected by the
customs bodies from the payers according to the procedure established by this Chapter.
2. In the case of a failure to pay or an incomplete payment of customs payments
and taxes within the stipulated periods, customs bodies shall collect customs payments
and taxes forcibly (forced to be paid out of money stored) at the expense of money and
(or) other property of the payer, including at the expense of over-paid customs payments
and taxes and (or) the amounts of advance payments, and also at the expense of a
guarantee payment of customs duties and taxes, unless otherwise established by the
international treaties of the Republic of Kazakhstan.
3. In order for customs bodies to collect debt, the following actions shall be
taken:
1) the payer shall be notified by an order provided by Article 159 of this Code;
2) collection of debt on customs payments, taxes and fines at the expense of over-
paid amounts of customs payments and taxes, or at the expense of guarantee payment of
the customs duties and taxes according to the procedure provided by Article 161 of this
Code;
3) the following methods shall be applied as methods for ensuring repayment of
debt:
charge of a penalty on the debt sum;
suspension of account transactions of the payer’s bank accounts;
suspension of account operations on cash-flow;
adoption of the decision to restrict the payer’s ability to dispose of property;
4) The measures of forcibly collecting debt shall be applied in the following
order:
through the funds held in the payer’s bank accounts;
from the accounts of the payer’s debtors;
through the sale of the available property of the payer.
4. The actions provided by paragraph 3 of this Article are applied according to
the order provided above, except for fines charged on the amount of debt outstanding for
customs payments and taxes.
5. Collection of debt for customs payments, taxes and fines from an individual
entrepreneur and a legal entity shall be executed without recourse unless otherwise
provided by this Code. Collection of debt and fines against the physical person shall be
arranged by means of a judicial order.
6. Customs payments and taxes shall not be collected:
1) at the end of the limitation period of unpaid customs payments, the taxes,
provided by this Code;
2) if the duty on payment of the customs duties and taxes has been terminated in
the cases provided by paragraph 2 of Article 129 of this Code.
7. Customs payments, taxes and fines are collected by the customs body by whom the
goods are released, except for a case provided by paragraph 8 of this Article concerning
goods which have been illegally moved through the customs border of the Customs Union,
at which point they will be collected by the customs body that discovered the illegal
movement of the goods through customs border.
8. The customs duties and taxes which have not been paid according to the terms
established by paragraph 3 of Articles 331 of this Code shall be recovered at the
expense of the guarantee of payment of customs duties and taxes by the customs bodies of
the Member State of the Customs Union, which has been provided with such guarantee of
payment.
Customs duties and taxes which have not been paid according to the terms
established by paragraph 3 of Article 331 of this Code, and which are payable by an
established customs carrier, shall be collected by the customs body of the member state
of the Customs Union according to which legislation the person is recognized as a
customs carrier.
9. The international treaty of the Republic of Kazakhstan defines the manner for
the transfer of customs duties and taxes collected according to paragraph 8 of this
Article, and to which member state of the Customs Union the customs duties and taxes are
payable.
Article 158. Surcharge on Fines for Debt Outstanding on Customs Payments and
Taxes
1. The payer shall pay a fine (surcharge) upon outstanding debt. The portion of
the outstanding payments and taxes upon which the surcharge will be applied shall be
established by paragraph 2.
2. A fine is charged per day of delay in the payment of customs payments and
taxes, beginning on the day following the day of the expiration of the terms of payment
of customs duties and taxes including day of payment, in value equal to 2.5 times the
official refinancing rate established by the National bank of the Republic of
Kazakhstan, per day of delay. The fine is charged and paid irrespective of application
of methods of guaranteeing the payment of debt and debt enforcement measures, as well as
other sanctions under the laws of the Republic of Kazakhstan.
3. No fine is charged for the amount of the debt incurred by a payer declared
bankrupt, from the date of adoption of the court’s decision to this effect, or in
respect to which the decision on compulsory liquidation is made, or a determination is
made on the application of rehabilitation procedure from the date of coming into effect
of such a decision or determination.
4. A fine is not charged for debt from the date of entry into force of the court
decision recognizing the physical person as a missing person valid by the date of
cancellation of the specified decision.
5. A fine is not charged on a fine or on a penalty sum.
6. From the date of repayment, a fine is not charged on the portion of the debt
extinguished by virtue of this repayment and covered by overpaid customs payments.
7. A fine is not charged in case of inclusion to the budget of transferred amounts
of customs payments and taxes:
1) from the date the money is written-off by banks or the organizations which are
carrying out separates of banking operations from the bank account of the payer;
2) from the date the payment has been provided or executed by the payer via cash
machines or other electronic devices;
3) from the date the payer deposits cash into a bank or an organization which is
carrying out separates of banking operations.
8. A fine is not charged for outstanding customs payments and taxes, proportional
to overpaid amount of customs duties and taxes for this of customs duty and tax,
available in the personal account of the payer, from the date of the payment document on
the basis of which the over-paid amount was date on personal account of the payer.
Article 159. The Notice of Debt Repayment on Customs Payments, Taxes and
Fines 1. The written notice of the payer’s obligation to make customs payments, taxes
and fines given by customs body to the payer shall be recognized as the notice of
repayment of debt on customs payments, taxes and fines. The form of the notice of
repayment of debt on customs payments, taxes and fines is established by the authorized
body in customs affairs.
2. The notice of repayment of debt on customs payments, taxes and fines based on
the results of a customs inspection shall be addressed to the payer:
no later than five (5) working days from the date of delivery to the payer of the
protocol (report) of customs inspection;
no later than two (2) working days from the date of identification by the customs
body of a debt for outstanding customs payment, taxes and fines on the personal account
of the payer.
3. The notice of repayment of debt of customs payments, taxes and fines shall be
addressed to the payer irrespective of his/her administrative or criminal liability.
4. The notice of repayment of debt on customs payments, taxes and fines should
specify the following:
1) the identification number of the taxpayer;
2) a surname, a name, a patronymic name (if possible) or a full name, and the
legal address of the payer;
3) the name of the customs body;
4) the notice date;
5) the sum of debt owing for customs payments and taxes;
6) the sum of fines at the date of the notice;
7) the requirements and obligations for the repayment of customs payments, taxes
and fines;
8) the reasons for sending the notice;
9) the procedure for calculating the penalty payments in the payment of customs
duties and taxes (procedure for calculating the penalty payments in the payment of
customs duties and taxes);
10) an appeal order;
11) a requirement for the registration and updating of the customs declaration and
(or) adjustments of the customs cost of the goods and the terms of their registration.
5. When the payer repays the debt on customs payments and taxes without account of
a fine, which is subject to charge from the moment of the registration of the notice of
repayment of debt on customs payments, taxes and fines by the repayment date inclusive,
the customs body shall submit an additional notice about the repayment of debt of
customs payments, taxes and fines.
6. Where reasonable facts have been identified and require a change to the sum of
debt outstanding for customs payments, taxes and fines concerning which according to
this Code the notice of repayment of debt on customs payments is directed to taxes and
fines, the customs body shall issue a new notice of repayment of debt on customs
payments, taxes and fines with a simultaneous review of the originally issued notice of
repayment of debt on customs payments, taxes and fines.
7. The response and issuance of a new notice of repayment of debt on customs
payments, taxes and fines should be directed no later than five (5) working days from
the date of confirmation of the facts justifying the changes to the sum of debt
outstanding on customs payments, taxes and fines.
Article 160. The Procedure for Delivering and Executing the Notification of
Repayment of Debt on the Customs Payments, Taxes and Fines
1. The notice of repayment of debt on customs payments, taxes and fines should be
handed over to the payer personally to obtain his/her signature upon delivery, or by
registered mail with the notice. The notice of repayment of debt on customs payments,
taxes and the fines as delivered by registered mail is considered received by the payer
from the date of the payer’s record of delivery in the notice of a mail service or other
organization of communication.
2. The requirements contained in the notice of repayment of debt on customs
payments, taxes and fines, shall be fulfilled during a term that is not more than twenty
(20) calendar days following the date of provision of notification to the payer, except
where the payer has appealed the specified notice.
3. An appeal of the notice of repayment of debt on customs payments, taxes and
fines is to be made by the payer in an order and according to terms which are provided
by Chapter 19 of this Code.
Where the notice of repayment of debt on customs payments, taxes and fines is
appealed, the calculation of the date for performance of the requirements contained in
the specified notice is suspended for the period from the date of submission of the
appeal until a decision regarding the appeal has been made, inclusive. In this case, the
appeal shall not suspend the charge of fines.
Article 161. Collecting Debt on Customs Payments, Taxes and Fines Using Over-
Paid Customs Payments and Taxes or by a Guarantee of Payment of Customs Duties,
Taxes
1. Upon default of the requirements contained in the notice of repayment of debt
on customs payments, taxes and fines, the customs body will collect these debts at the
expense of over-paid amounts of customs payments and (or) taxes or at the expense of a
guarantee of payment of customs duties and taxes.
Thus, the debt on customs payments, taxes and fines using over-paid sums of
customs payments and (or) taxes by other of customs payment and (or) a tax is collected
by customs body by carrying out offset according to Chapter 17 of this Code.
2. According to this Article, the customs body in writing informs shall inform the
payer in writing of the payer on the collection of sums of debt outstanding on customs
payments, taxes and fines within two (2) working days from the date of their collection.
Article 162. Suspension of Payer’s Bank Account Operations
1. In case of insufficiency of over-paid sums of customs payments and (or) taxes
or the amounts of guarantee transferred into the temporary allocation account for
repayment of debt, the customs body shall issue the order of customs body regarding the
suspension of account transactions in respect of bank accounts of the individual
entrepreneur or the legal entity according to the procedure established by the
legislation of the Republic of Kazakhstan.
2. The suspension of account transactions on bank accounts extends to all account
operations of the payer, except:
1) operations relating to debt and fine repayment by the payer;
2) specified cases of withdrawal of money:
according to the executional (executorial/administrative) documents providing
satisfactory proof showing indemnification, related to life and health, and also
requirements for collecting alimony;- according to the executive documents providing
withdrawal of money for payment of severance pay and compensation with persons working
according to a labor agreement, payment of compensations under an author's contract,
obligations of the client to transfer obligatory pension contributions to pension funds,
and payments of social contributions to the State social insurance fund;
on debt and fine repayment, and also according to executive documents on
collecting state income.
The order regarding the suspension of account transactions of bank accounts of the
payer shall not apply to sums of money which are seized based on the decision of
authorized state bodies or officials.
3. The order regarding the suspension of account transactions of bank accounts of
the payer is taken out in a form established by the tax legislation of the Republic of
Kazakhstan, and comes into force from the date of its receipt by the bank or the
organization carrying out the bank operations.
4. The order about suspension of account transactions of bank accounts of the
payer shall be executed by banks or the organizations which are carrying out separates
of bank operations.
5. The cancellation of the suspension shall be implemented no later than one (1)
working day following the remedy of those reasons for the suspension of account
transactions of bank accounts.
Article 163. Suspension of Expenditure of Cash Operations of the Payer
1. Suspension of the payer’s debt transactions in cash extends to all account
operations in cash, except operations on delivery of money to the bank or to the
organization performing certains of bank operations, for the subsequent transfer on
account of the repayment of debt on outstanding customs payments, taxes and fines.
The resolution about suspension of expenditure operations in cash of the payer
shall be made in duplicate, in a form established by the authorized body in customs
affairs, one of which is handed over to the payer for his/her signature or execution by
other means, confirming the fact of submission and receipt
2. The order of a customs body regarding the suspension of expenditure operations
in cash must be executed by the payer.
3. The payer bears responsibility for any violation of requirements of the present
article according to laws of the Republic of Kazakhstan.
4. The order of a customs body regarding the suspension of expenditure operations
in cash will be cancelled by the customs body no later than one (1) working day after
repayment by the payer of debt on customs payments, taxes and fines.
Article 164. Pronouncement of the Decision to Restrict the Payer’s Disposal
of Property, Targeted at the Repayment of Debt and Fines
1. In the case of a default on debt for outstanding customs payments, taxes and
fines during the terms established by the notice of repayment of debt on customs
payments, taxes and fines, the customs body shall impose limitations on the disposal of
the payer’s property.
2. The decision to restrict the payer’s disposal of property shall be made by
customs body in a form established by the tax legislation of the Republic of Kazakhstan.
3. The decision to limit the disposal of the payer’s property shall be imposed in
regard to the property owned by the right of ownership or economic control, which
balance or market value, depending on the appraisal method, corresponds to the value of
the debt and fines. Where a decision to limit the disposal of the payer’s property is
adopted, and the property is a lease, including financial leasing and pledge, it shall
be prohibited to transfer the ownership right for such property to the lessee and the
mortgagee from the date of adoption by the customs body of the decision in respect of
the property, and until its cancellation.
4. On the basis of such decision, the customs body shall arrange the protocol of
the inventory of property restricted for disposal in a form established by the tax
legislation of the Republic of Kazakhstan, and a warning is submitted to the payer about
their responsibility for the violations of conditions of ownership, utilization and
disposal of the property. The inventory of property restricted for disposal is arranged
with the indication of its price defined on the basis of accounting documentation of the
payer or an independent assessment, carried out according to the legislation the
Republic of Kazakhstan on estimation activity, and is arranged in a form of protocol,
made in two copies.
5. The customs body is obliged to hand over to the payer one (1) copy of the
decision relating to the restriction of disposal of property and one (1) copy of the
protocol of inventory of property.
6. The decision on restriction of property disposal can be cancelled by the
customs body which passed such decision, no later than one working day following the day
of elimination of the reasons of restriction of property disposal.
Article 165. Collecting Debt and Fines Using Funds Located in the Payer’s
Bank Accounts
1. Where the payer has defaulted on a debt and fine payment contrary to the terms
established by the notice of repayment of debt on customs payments, taxes and fines, the
customs bodies shall adopt the decision to collect the money from the bank accounts of
the individual businessman or the legal entity in an irreversible order.
The provisions of this paragraph shall not extend to the amounts of money, being
the guarantee funds for loans given out by the bank, in the value of an outstanding
principal debt of the specified loan, and also on bank accounts which, according to
legal acts of the Republic of Kazakhstan on provision of pensions, project financing,
and securitization, the imposition of money collection is not allowed.
2. The decision on indisputable collection is adopted in a form of submission of
the collection order issued by the customs body to the bank where the payer has an
account, ordering the deduction or payment from the payer’s account and to transfer the
collected money to the state budget.
3. In cases where the bank executes a collection order of the customs body to
recover debt from one of the payer’s bank accounts, and the customs body issues a
collection order in respect of another bank account of the payer, opened in the same
bank, the bank shall return to customs body without effecting the attachment of the
payment document confirming the fact of execution of the collection order of customs
body if such collection orders are issued by customs body for the same amount and a of
debt.
4. Collection of debts and fines in an indisputable procedure shall be made from
the accounts in the national currency of the Republic of Kazakhstan and in foreign
currency. Where the debt and fines are being collected from the accounts in foreign
currency, it shall be made in the sum equivalent to the sum of customs payments subject
to payment, taxes and fines in the national currency of the Republic of Kazakhstan at a
market rate as of the date the debt and fines are collected from the accounts of the
payer, according to the tax legislation of the Republic of Kazakhstan.
5. The bank shall execute the collection order of the customs body in order and on
those terms which are established by the legislation of the Republic of Kazakhstan.
Footnote. Article 165 as amended by the Law of the Republic of Kazakhstan dated
12.01.2012 No. 539-IV (shall be enforced upon expiry of ten calendar days after its
first official publication).
Article 166. Collecting Debt and Fines of the Payer From the Accounts of its
Debtors 1. In the event of where the payer - individual entrepreneur or a legal entity-
has money in the bank accounts or has no cash lack, the customs body with debt or fines
owing to them may collect the money from third parties who owe the payer money (further
- debtors).
The payer, no later than ten (10) working days from the date of obtaining the
notice of repayment of debt on customs payments, taxes and fines, is obliged to present
to the customs body who has directed the notice, a list of debtors and the amounts
receivable from those debtors, and, protocols of verifications and confirmations of the
mutual transactions made together with debtors and the confirming sums of receivables,
if applicable.
Where the payer has repaid the debt owing for customs payments, taxes and fines,
the payer is no longer required to present the list of debtors or the protocols of
verifications of the mutual transactions. In case of the presence of protocols of
verifications and confirmations of the mutual transactions the customs body shall issue
the transfer orders for the debtors’ bank accounts for debt repayment in respect of
customs duties, taxes and penalties after five (5) working days from the day of receipt
of notification of debtors about imposing the collection of money from their bank.
Having performed verifications of mutual settlements, the customs body renders the
bank accounts of debtors the collection orders for collecting debt for customs payments,
taxes and fines after five (5) working days from the date the notification is received
by debtors on the collection of money from the bank accounts of debtors.
2. On the basis of the presented list of debtors confirming the sum of
receivables, the customs body shall send to debtors the notice on the collection of
money from their bank accounts for the repayment of debt on customs payments, taxes and
fines within values of accounts receivable. The form of notification about imposing
money collection on bank accounts of debtors shall be established by the tax legislation
of the Republic of Kazakhstan.
Not later than twenty (20) working days after receiving the notice, the debtor is
required to provide to the customs body which has directed the notice the protocol of
verifications and confirmations of the mutual transactions arranged together with the
payer on the date of receipt of the notice.
3. The protocol of verifications and confirmations of the mutual transactions
between the payer and his debtor should contain the following data:
1) name of the payer and his debtor, and their identification numbers;
2) the name of the customs body where the payer is registered and its debtor being
listed in the register of its location;
3) requisitions of bank accounts of the payer and his debtor;
4) the sum of debt owing by the debtor to the payer;
5) the legal addresses, stamps and signatures of the payer and his debtor;
6) the date the reconciliation statement was made.
4. On the basis of the reconciliation statement of mutual settlements confirming
the sum of receivables, the customs body shall send the collection order about the
collection of debt and fines of the payer to the bank account of the debtor.
5. The bank or the organization performing the bank operations of the debtor and
(or) payer are obliged to execute the collection order sent by customs body about the
collection of the amount of debt and fines of the payer according to the requirements
defined by Article 165 of this Code.
Article 167. Collection Through Sale of Property Limited within Disposal of
the Payer 1. Where there is no money or an insufficient amount of money being held by the
payer in his/her bank accounts, or the cash and money in the bank accounts of his
debtors, the customs bodies shall adopt, without payer’s consent, the resolution to
foreclose on the payer’s property for which the disposal has been limited.
2. The resolution to foreclose on the payer’s property for which the disposal has
been limited shall be executed in two (2) copies in a form established by the tax
legislation of the Republic of Kazakhstan, one of which shall attach a copy of the
decision to restrict the disposal of the property and the protocol of the property
inventory submitted to the authorized legal entity.
Footnote. Article 167 as amended by the Law of the Republic of Kazakhstan dated
28.12.2010 No. 368 - IV (shall be enforced upon expiry of ten calendar days after its
official publication).
Article 168. The Procedure for Selling the Payer’s Property for Which the
Disposal is Limited to Account for the Debts for Customs Payments, Taxes and
Fines 1. Where the payer’s disposal of property has been limited, the sale of this
property is carried out by the authorized legal entity.
2. Where the payer’s disposal of property has been limited, the procedure for
selling this property to account for debts in customs payments is established by the
Government of the Republic of Kazakhstan.
Footnote. Article 168 as amended by the Law of the Republic of Kazakhstan dated
28.12.2010 No. 368 - IV (shall be enforced upon expiry of ten calendar days after its
official publication).
Article 169. Recognition of the Payer as the Bankrupt 1. Where the payer has defaulted on paying the sum of debt owing in customs
payments, taxes and fines after taking all measures provided by this Chapter, the
customs entity has the right to take measures to declare him/her bankrupt according to
legislative acts of the Republic of Kazakhstan.
2. The order to eliminate the payer’s debt who has been declared bankrupt is
carried out according to the legislation of the Republic of Kazakhstan on bankruptcy.
Article 170. The Publication of the Lists of the Payers Having Debts on
Customs Payments, Taxes and Fines in the Mass Media 1. The bodies of customs service shall publish in the mass media the list of those
payers who are in arrears on customs payments, taxes and the fines, and whose debt has
not been extinguished within six (6) months from the date they were accrued.
The lists will contain the payer’s the surname, a name, a patronymic (where
applicable), their taxpayer identification number; a surname, a name, a patronymic
(where applicable) of the head of the payer; and total amount of debt owing for customs
payments, taxes and fines.
2. The list of those payers who are in arrears shall be placed on an Internet
resource of the authorized body in the customs issues, and will be updated monthly no
later than the twentieth (20th) date following the reporting month.
Article 171. Manner of Repayment of Debt and Fine
The order of repayment of debt on customs payments, taxes and fines is defined by
the tax legislation of the Republic of Kazakhstan.
Article 172. Recognition that Customs Payments, Taxes and Fines are
Uncollectable and the Write-off Those Sums of Customs Payments, Taxes and Fines
Where the collection of those sums of customs payments, taxes and fines appears
impossible and are admitted hopeless, they shall be written off according to the
procedure and on the basis as established by the legislation of the Republic of
Kazakhstan.
CHAPTER 19. THE MANNER TO APPEAL NOTICES REGARDING THE PAYMENT OF DEBTS ON
CUSTOMS PAYMENTS, TAXES AND FINES
Article 173. Right to the Appeal 1. The appeal of notices of repayment of debt on customs payments, taxes and fines
(further - the notice of debt repayment) is carried out in an order established by the
legislation of the Republic of Kazakhstan, taking into account the features provided by
the present section.
2. The following individuals have the right to appeal notices of repayment of
debt:
1) the customs applicant in whose respect the notice of debt repayment is issued,
or its representative;
2) the person performing activity in the sphere of customs affairs in whose
respect the notice of debt repayment is issued, or its representative.
Article 174. The Bodies Considering the Appeal Regarding the Notice of Debt
Repayment
1. According to the provisions provided by this Code, a revision of the appeal
regarding the notice of debt repayment (hereinafter - the appeal) submitted based on
results of customs inspections, shall be executed by the customs body which has
submitted the notice of redemption of debt, and (or) higher customs body.
2. The persons specified in paragraph 2 of Article 173 of by this Code, according
to the legislation of the Republic of Kazakhstan, have the right to appeal against the
notice of debt repayment in a judicial order.
Article 175. Order and Appeal Terms
1. The appeal shall be submitted to the customs body within twenty (20) calendar
days from the date the notice of debt repayment has been delivered.
The registration of the appeal is carried out on the day that it is accepted by
the customs body.
2. The person specified in paragraph 2 of Article 173 of this Code that submits
the complaint to the higher customs body should send a copy of the appeal to the customs
body which submitted the notice of debt repayment.
Article 176. Appeal Form and Content
1. The appeal shall be submitted in writing.
2. The appeal should specify:
1) the date the appeal is submitted;
2) the name of customs body to which the appeal is submitted;
3) a surname, a name, a patronymic (where applicable) or a full name of the person
making the appeal, and their residence (location);
4) the name of the customs body which has issued the notice of repayment of debt;
5) the circumstances upon which the person making the appeal proves his claims,
and also data confirming these circumstances;
6) a list of enclosed documents.
3. In the appeal, other important data that is to be considered can be specified.
4. The appeal shall be signed by the person submitting the complaint or his
representative.
5. The following shall be attached to the appeal:
1) a copy of the notice of debt repayment;
2) the documents supporting the circumstances on which the person submitting the
appeal is proving the facts that are claimed in the complaint
3) other documents concerning the case.
Article 177. Refusal in Appeal Consideration 1. The customs body may refuse to consider an appeal where:
1) the submission of the complaint is in violation of the term of the appeal
established by Article 175 of this Code;
2) failure to meet the requirements of form and content of the complaint as
established by Article 176 of this Code;
3) the submission of the appeal by the person which has not been specified in
paragraph 2 of Article 173 of this Code.
2. In considering the appeal, the customs body will inform the person who made the
appeal on the refusal to hear the appeal within ten (10) working days from the date of
registration of the appeal.
3. The refusal of the customs bodies to consider the appeal shall not exclude the
person’s right to repeatedly submit the appeal within the timeline established by
Article 175 of this Code.
Article 178. Order of Consideration of the Appeal
1. Upon receipt of the appeal, the customs bodies must make their decision no
later than thirty (30) calendar days from the date the appeal was registered, except for
the cases provided by paragraph 2 and subparagraph 2) of paragraph 4 of this Article.
2. The term for considering the appeal can be suspended in an order defined by
Article 180 of this Code.
3. Where the documents which have not been presented during customs control are
attached to the appeal, customs bodies shall consider such documents.
4. In considering the appeal, the customs bodies have the right:
1) to send inquiries to the person who submitted the appeal, and (or) to the
customs body, in order to obtain additional (in writing) information or explanations
regarding the issues/questions stated in the appeal;
2) to send inquiries to the state authorities, and also to the appropriate bodies
of foreign states with questions that are within the competence of such bodies;
3) to request an explanation from officials of the customs body who were taking
part in carrying out customs control for any questions which may arise.
5. Interference in the activity of the customs bodies reviewing the appeal, and
which may impact the officials involved in consideration of the appeal, is forbidden.
Article 179. Decision-Making by Results of Consideration of the Appeal
1. Once the appeal consideration has been terminated, the customs bodies shall
issue their decision in writing or in person, to the person making the appeal. In cases
where the appeal is being considered by a higher customs body, a copy of the decision
regarding the appeal goes to the customs body which has issued the notice of repayment
of debt.
2. After the appeal has been considered, the customs bodies can accept one of the
following decisions:
1) to leave the complying notice of debt repayment unchange, and to dismiss the
appeal;
2) to cancel completely or in a part the complying notice of debt repayment.
3. Where there has been a decision to completely cancel the notice of debt
repayment, the customs body which has exposed the notice of repayment of debt must
within five (5) working days from the date of decision and (or) from the date the
decision of higher customs body has been received, withdraw the notice of debt
repayment.
Where there has been a decision to partially cancel the complying notice of debt
repayment, the customs body which has issued the notice of repayment of debt must
withdraw the notice of debt repayment, and take out the new notice of repayment of debt
and send this new notice to the appellant no later than ten (10) working days from the
date of the decision and (or) from the date the decision of the higher customs body has
been received.
Article 180. Suspension of the Term for Consideration of the Appeal
1. The term of consideration of an appeal shall be suspended in cases of:
1) sending of inquiries to state authorities and to the appropriate bodies of
foreign states and other organizations where the knowledge is within the competence of
such bodies, up until the date the answers are received;
2) submission of a statement of claim into the court regarding questions stated in
the appeal, up until adjudication.
2. The customs bodies shall inform the person in writing of any suspension of term
of consideration of her/his appeal, with the reasons for the suspension of this term.
Article 181. Form and Content of the Decision of Customs Body In the customs bodies’ decision, the results of their consideration of the appeal
should specify:
1) the decision-making date;
2) the name of the customs body which has considered the complaint;
3) a surname, a name, a patronymic (where applicable) or a full name of the person
who made the complaint;
4) a summary of the complying notice of debt repayment;
5) summary of the complaint;
6) justification or reasons that make reference to the customs legislation of the
Customs Union and (or) legislations of the Republic of Kazakhstan by which the customs
body was guided in their pronouncement of the decision on the complaint.
Article 182. Consequences of Submission of the Appeal to the Customs Body and
(or) to the Court 1. Where the appeal has been delivered to the customs body and (or) the court,
there shall be a suspension of the execution of the notice of debt repayment.
2. Upon the submission of the appeal to the customs body, the execution of the
notice of debt repayment of a disputed part shall be suspended until the written
decision is rendered by the customs body and the expiration of the period specified in
Article 180 of this Code.
Upon the submission of the appeal to the court, the execution of the notice of
debt repayment in the appeal shall be suspended until the court decision is entered into
force.
SECTION 3. CUSTOMS CONTROL
CHAPTER 20. CUSTOMS CONTROL: GENERAL PROVISIONS
Article 183. Principles of Customs Control 1. When exercising customs control, customs bodies shall proceed from the
principle of selectivity, and limit themselves only to those forms sufficient to comply
with the customs legislation of the Customs Union and the legislation of the Republic of
Kazakhstan, the control over which is the responsibility of the customs bodies.
2. When choosing objects and forms of customs control, a system of risk management
shall be used.
3. To improve customs control, customs bodies shall interact with the customs
bodies of foreign states in accordance with international treaties of the Republic of
Kazakhstan.
4. To improve the efficiency of customs control, customs bodies shall interact
with other state regulatory agencies, as well as with foreign trade operators;
authorized economic operators; customs brokers; customs carriers; and individuals, whose
activities are associated with the development of foreign trade and professional
alliances in the form of associations (unions).
5. Within its competence and in accordance with the legislation of the Republic of
Kazakhstan, customs bodies shall exercise others of control, including export; currency;
and radiological control.
6. Permissions, orders, or decrees, as well as their registration with other
regulatory agencies shall not be required for the exercise of customs control, except
for the cases provided for by this Code.
Article 184. Exercising Customs Control
1. The customs bodies shall exercise customs control in accordance with customs
legislation of the Customs Union and the legislation of the Republic of Kazakhstan.
Authorized customs officials shall exercise customs control in accordance with their
official duties on behalf of the customs bodies.
2. Customs officials shall exercise customs control with regard to:
1) goods and vehicles transferred across the customs border of the Customs Union
and subject to customs declarations in accordance with this Code;
2) customs declarations, documents and information on goods subject to declaration
in accordance with the customs legislation of the Customs Union and the legislation of
the Republic of Kazakhstan;
3) activities of individuals related to goods transferred across the customs
border of the Customs Union; providing customs services; as well as other services
provided under separate customs procedures;
4) individuals crossing the customs border of the Customs Union.
3. Customs control shall be exercised in the customs controlled areas as well as
in other sites determined by the customs bodies where goods, vehicles and customs
documents, including in the electronic form, are located.
Article 185. Goods Under Customs Control
1. When imported into the territory of the Republic of Kazakhstan, goods shall be
deemed to fall under customs control from the moment of transfer across the customs
border.
Goods manufactured and located in the customs territory of the Republic of
Kazakhstan, and which acquired the status of foreign goods in accordance with this Code,
shall be deemed under customs control from the moment of their formation.
2. The goods specified in paragraph 1 of this Article shall be deemed to fall
under customs control until:
1) placement under the customs procedure of release for domestic consumption,
except for conditionally released or re-imported goods;
2) conditionally released goods have acquired the status of goods of the Customs
Union in accordance with paragraph 5 of Article 301 of this Code;
3) placement of goods under customs procedures of refusal in profit of the state,
or their destruction in accordance with this Code and (or) the legislation of the
Republic of Kazakhstan;
4) appropriation of the property in profit of the Republic of Kazakhstan in
accordance with the legislation of the Republic of Kazakhstan;
5) actual export from the territory of the Republic of Kazakhstan;
6) ification of wastes generated as a result of processing operations of foreign
goods on the customs territory as unfit for further commercial use;
7) acceptance of a part of foreign goods placed under the customs procedure of
processing in the customs territory or processing for domestic consumption, as
production losses.
3. The goods specified in paragraph 1 of this Article shall not be deemed to fall
under customs control after recognition by Customs bodies that their destruction
(irretrievable loss) has occurred due to an accident or force majeure, or due to natural
loss under the normal conditions of carriage (transportation) and storage, or as a
result of the occurrence of other circumstances in the cases stipulated by international
treaties and (or) the legislation of the Republic of Kazakhstan.
4. The goods shall fall under customs control when they are exported from the
territory of the Republic of Kazakhstan with the registration of a customs declaration
and other documents to be used as a customs declaration, or with the occurrence of an
action directly aimed at the export of goods from the customs territory of the Customs
Union and to the customs border.
5. The goods specified in paragraph 4 of this Article not actually removed from
the territory of the Republic of Kazakhstan shall not be deemed to fall under customs
control from the revocation date of the customs declaration in accordance with Article
290 of this Code.
6. Customs bodies shall supervise individuals in complying with the obligations to
re-import or export the goods, including goods received as a result of the processing of
goods, if such goods are subject to mandatory re-import or export in accordance with
customs procedures set forth by this Code.
7. Customs bodies shall be entitled to stop vehicles and forcibly return sea,
inland waterways ships and aircrafts which have left the territory of the Republic of
Kazakhstan without permission of the customs agency. Actions to detain (return) foreign
ships and vessels from other states shall be performed in accordance with the
legislation and (or) international treaties ratified by the Republic of Kazakhstan.
In the event of a detention of a motor vehicle outside of customs controlled areas
for the purpose of customs control of goods and documents, the time period of such
detention shall not exceed two hours. To exercise such control procedure, a formal
report shall be filed in the form provided for by the Customs Union Commission, a copy
of which shall be delivered to the carrier.
Article 186. Customs Controlled Areas
1. To exercise customs control at checkpoints across the customs border of the
Customs Union, as well as in facilities for customs declaration and other customs
operations, customs bodies shall establish customs controlled areas. The temporary
storage areas and the warehouses of temporary storage, customs and free warehouses,
special economic zones and duty free shops shall be deemed customs controlled areas as
well.
2. Customs control areas shall be established in accordance with the order of the
head (or his deputy) of the territorial subdivision of the authorized customs body in
the region of the customs control areas on the territories of the checkpoints, in the
facilities of customs declaration and for carrying out other customs operations
specified by this Code.
3. Borders of the customs controlled areas shall be limited by a conventional
boundary and shall be marked:
1) in the places where customs procedures are executed: by signs, altitude - 50
centimeters; - 100 centimeters. The heading "Customs Controlled Area" shall written on a
blue field in white letters of altitude 10 centimeters and of 3.7 centimeters in three
lines in three languages (Kazakh, Russian and English);
2) on the water - the heading "Customs Controlled Area" shall be made by red buoys
and light-reflecting paint.
4. Access to customs controlled areas shall be provided on the basis of:
1) permanent passes for officials of the relevant regulatory agencies of the
Republic of Kazakhstan serving in customs controlled areas, upon presentation of the
service certificate.
2) orders for law-enforcement officials or special authorities according to the
procedure established by the legislation of the Republic of Kazakhstan;
3) permanent passes for officials of the organizations whose activity is connected
with direct presence in the customs controlled area.
Permanent passes shall be issued for a period of one year on the basis of a
written statement from the relevant controlling authorities or organizations and shall
be signed by the head of the territorial subdivision of the authorized customs body.
Customs bodies that issue the specified pass shall register the passes in the special
log book;
4) temporary passes for government officials to perform duties directly related to
temporary presence of the indicated persons in the customs controlled areas;
Temporary passes shall be issued on the basis of a temporary presence of the
person in the customs controlled area based of his/her written statement.
5. Access to the customs control areas without requiring passes shall be
implemented in respect of:
1) the officials of the customs bodies performing their duties in the customs
controlled areas during their working hours, upon presentation of the certificate of
employment;
2) Persons presenting the goods and vehicles under the customs controlled areas,
as well as individuals crossing the customs borders of the Customs Union.
Customs officials shall not be authorized to stay in the customs controlled areas
beyond working hours unless authorized by the head of the customs body.
6. Transfer of goods and vehicles across the border of the customs controlled
areas and within their boundaries shall be authorized by customs bodies.
7. Conducting manufacturing and other business activities, as well as discovery of
sensitive projects in the customs controlled areas shall not be allowed, except for the
cases when the specified activity corresponds to the designation of the temporary
storage place or warehouse, free warehouse, customs warehouse, or duty free shop.
Article 187. Submission of Documents and Information Required for Customs
Control
1. A declarant, persons providing customs services and other interested
individuals are required to provide documents and information required for customs
control to customs bodies, in verbal, written and (or) electronic forms.
2. The customs body shall be entitled to request information and documents
required for customs control, in writing and (or) in electronic forms, and may set the
submission deadline.
The submission deadline set by customs body shall be sufficient to present the
documents and information requested.
3. For the purpose of customs control and in accordance with the legislation of
the Republic of Kazakhstan, customs bodies shall be entitled to request documents and
information on certain external financial transactions from banks and financial
institutions.
4. For the purposes of customs control after the release of the goods, customs
bodies shall be entitled to request and receive business and accounting documents, and
other information, including in electronic form, with regard to the transfer of goods
across the customs border as well as with regard to their production and use within or
outside of the customs territory of the Customs Union.
5. Documents required for customs control shall be kept by individuals and customs
bodies for five years from the closing date of the goods under customs control, unless
otherwise provided for by the legislation of the Republic of Kazakhstan.
Individuals providing customs operations must keep the documents required for
customs control for five years following the year in which the customs operations took
place.
Article 188. Customs Control After the Release of Goods
Customs bodies shall exercise customs control after the release of goods within
five years from the termination date of the goods under customs control.
Customs control after the release of goods shall be exercised in the form and
procedure provided for by Chapters 21 and 24 of this Code.
Article 189. Customs Control on the Turnover of Goods Imported Into the
Customs Territory of the Customs Union Customs bodies shall exercise customs control on the turnover of the goods
imported into the customs territory of the Customs Union, to verify the information
confirming the fact of issuance of such goods in accordance with the terms and
conditions of the customs legislation of the Customs Union, including check marks or
other identification marks on goods used to confirm the legality of the importation of
the goods into the customs territory of the Customs Union.
Article 190. Participation of an Expert in Conducting Customs Control 1. Where necessary for participation in the commission of specific actions in
relation to customs control, professionals with expertise and skills necessary to assist
the customs bodies, including the application of technical means are prohibited from
holding any interest in the outcome of such actions.
2. Hiring of an expert shall be carried out on a contractual basis.
3. An expert shall be entitled:
1) to examine materials regarding the specific acts committed with his/her
participation;
2) to examine the documents to be signed as the result of customs control and to
make statements or comments on their actions.
4. Experts shall:
1) participate in the commission of acts that require special expertise, and
provide explanations for his/her actions;
2) verify by his/her signature these committed acts, their content and results.
5. The receipt of information by an expert which constitutes commercial, banking
or any other legally protected secret or other confidential information shall not be
disclosed to experts, be used for other purposes, or be disclosed to third parties,
except as provided by the law of the member states of the Customs Union.
6. Expenses incurred by the customs bodies associated with the engagement of an
expert shall be reimbursed at the expense of the person against whom, or the goods for
which customs control was exercised, if in the course of customs control infringements
of the customs legislation of the Customs Union result. In other cases, such payment is
to be drawn against the budget legislation of the Republic of Kazakhstan.
Article 191. Engagement of Experts From Other Government Agencies to Assist
With Customs Control
1. Customs bodies shall be entitled to engage experts from other government
agencies to assist with customs control.
2. Experts from other state agencies are required not to disclose information that
constitutes state, commercial, or other secrets protected by law, or confidential
information with regard to foreign trade operators and any other customs activities.
3. The costs associated with the engagement of experts from other government
agencies shall be reimbursed in accordance with the procedure provided for by paragraph
6 of Article 190 of this Code, if the work performed falls outside of their duty area.
Article 192. Interaction Between Customs bodies and Regulatory State Bodies
at the Customs Border of the Сustoms Union 1. When carrying out customs control of goods transported across the customs
border and subject to control by other regulatory state agencies, customs bodies shall
ensure the overall coordination of such actions and their joint control holding it in
the manner established by mutual acts.
2. To improve the efficiency of the customs control of goods to be transferred
across the customs border, customs bodies and government agencies shall control the
exchange of information (data) and (or) documents required for customs and others of
state control with the use of information systems and technologies.
3. To expedite the procedures of state control when goods are transferred across
the customs border, customs inspection may be held with the participation of all public
bodies exercising control over the customs border. Herewith the customs clearance act
shall be drawn up.
Note of the RCLI!
Paragraph 4 shall be enforced from 01.07.2011 (see Art. 1 of the Law of the
Republic of Kazakhstan dated 30.06.2010 No. 298-IV).
4. Radiation control is the verification of the level of nuclear radiation coming
from goods and (or) vehicles to be transferred across the customs border of the customs
union and to be compared with its natural backdrop, in order to insure the security of
the population and environment.
Radiation control shall be conducted by customs bodies located at the checkpoints
of the customs border of the Customs Union, using technical facilities of radiation
control in automatic or manual regime.
The procedure for the conduct of the radiation control shall be settled by
authorized customs body in concurrence with the relevant authorized state bodies.
Note of the RCLI!
Paragraph 5 shall be enforced from 01.07.2011 (see Art. 1 of the Law of the
Republic of Kazakhstan dated 30.06.2010 No. 298-IV).
5. Customs bodies shall hold customs control of goods falling under export control
when transferring the indicated goods across the customs border of the Сustoms Union.
The authorized customs body shall participate in the development of statutory acts
in the sphere of export control.
Customs bodies shall prevent and stop the illegal transfer of goods under export
control across the customs border of the Customs Union.
Note of the RCLI!
Paragraph 6 shall be enforced from 01.07.2011 (see Art. 1 of the Law of the
Republic of Kazakhstan dated 30.06.2010 No. 298-IV).
6. At the automobile checkpoints across the customs border of the Customs Union,
state veterinary sanitary control shall be held to verify compliance with the
requirements of the legislation of the Republic of Kazakhstan in the veterinary field
and aimed to protect the customs territory of the Customs Union from the entry and
expansion of agents of infectious and exotic deceases of animals from other states who
non-participants of the Customs Union.
State veterinary sanitary inspectors of the authorized state bodies of the
Republic of Kazakhstan in the veterinary field assigned to the customs bodies according
to the procedures provided for by the Government of the Republic of Kazakhstan shall
exercise veterinary control at automobile checkpoints across the customs border of the
Customs Union.
Note of the RCLI!
Paragraph 7 shall be enforced from 01.07.2011 (see Art. 1 of the Law of the
Republic of Kazakhstan dated 30.06.2010 No. 298-IV).
7. Plant quarantine control at automobile checkpoints across the customs border of
the Customs Union shall be held to comply with the requirements of the legislation of
the Republic of Kazakhstan in the plant quarantine field and aimed to protect the
customs territory of the Customs Union from the entry and expansion of quarantined
plants from other states, which are not participants of the Customs Union, and shall be
assigned to customs bodies according to the procedure provided by the Government of the
Republic of Kazakhstan.
Plant quarantine control at automobile check points across the customs border of
the Customs Union shall be exercised by the state inspectors of the authorized state
body of the Republic of Kazakhstan in the field of plant quarantine, assigned to customs
bodies in an order determined by the Government of the Republic of Kazakhstan.
Note of the RCLI!
Paragraph 8 shall be enforced from 01.07.2011 (see Art. 1 of the Law of the
Republic of Kazakhstan dated 30.06.2010 No. 298-IV).
8. Sanitary quarantine control is the control of the sanitary epidemiological
status of goods (loads) and the state of health of people when transferring people and
goods (loads) across the customs border of the Customs Union, to prevent from the entry
into the customs territory of the Customs Union infections and infestations, as well as
reagents and products potentially dangerous to human health.
Customs officials shall hold sanitary quarantine control at automobile checkpoints
of the customs border of the Customs Union according to the procedure established by
mutual acts between authorized customs bodies and the authorized body in the sphere of
the sanitary and epidemiological welfare of the population.
In the case of a real risk of infections and infestations as well as reagents and
products potentially dangerous to the human health entering from other states which are
not the participants of the Сustoms Union, customs bodies shall involve territorial
bodies in the sphere of the sanitary and epidemiological welfare of the population
according to the procedure established by mutual acts between the authorized body in
customs affairs and the authorized body in the sphere of sanitary and epidemiological
welfare of the population, in order to carry out sanitary quarantine control.
Note of the RCLI!
Paragraph 9 shall be enforced from 01.07.2011 (see Art. 1 of the Law of the
Republic of Kazakhstan dated 30.06.2010 No. 298-IV).
9. Transport control, carried out by customs bodies in the automobile checkpoints
of the customs border of the Customs Union, shall be held to verify the compliance of
private and legal persons with the requirements of the legislation of the Republic of
Kazakhstan in automobile transport fields.
Transport control, carried out by customs bodies at automobile checkpoints of the
customs border of the Customs Union shall be held by the customs officials and the
authorized body in the transport field.
10. In order to comply with the currency legislation of the Republic of
Kazakhstan, customs bodies:
1) shall provide controls to ensure the compliance of foreign trade operators and
private persons, within the limits of its competence, with the legislation of the
Republic of Kazakhstan;
2) shall inform the National Bank of the Republic of Kazakhstan on the transfer of
goods across the customs border of the Customs Union in compliance with currency
legislation of the Republic of Kazakhstan;
3) shall inform the National Bank of the Republic of Kazakhstan of violations of
the requirements of the currency legislation of the Republic of Kazakhstan, found by
customs bodies.
Article 193. Inadmissibility of Causing Undue Harm During Customs Control 1. When exercising customs control, it is not permitted to cause undue harm to the
customs carrier, a declarant, their representatives, owners of temporary storage
warehouses, bonded warehouses, duty-free shops or other interested persons whose
interests are affected by the action (or inaction) and decisions of the customs bodies
during customs control, and to goods and vehicles.
2. Losses caused by those illegal decisions, actions (or inaction) of customs
bodies or their officials during the customs control shall be reimbursed in full under
the legislation of the Republic of Kazakhstan.
3. Losses caused to persons by lawful decisions or actions of customs officials
are not subject to reimbursement.
Article 194. Exemption From the Implementation of Certains of Customs Control
by Customs bodies 1. Exemption from the implementation of certains of customs control is established
by this Code, the international treaties of the member-states of the Customs Union and
international treaties of the Republic of Kazakhstan.
2. Personal baggage is not subject to customs inspection if it belongs to:
1) the heads of state of the Customs Union and any accompanying family members;
2) the heads of government and members of government of the member-states of the
Customs Union, if such persons are crossing the customs border of the Customs Union in
connection with the performance of their official duties;
3) the heads of foreign states, heads of foreign governments and ministers of
foreign affairs visiting the member-states of the Customs Union on an official visit;
4) other persons in accordance with international treaties of the member-states of
the Customs Union and other international treaties.
3. Exemption from customs inspection applies to:
1) foreign war-ships (vessels) and combat aircraft and military equipment,
travelling under their own power;
2) munitions crossing the custom border of the Customs Union in accordance with
the special declarations of the relevant state bodies of the Republic of Kazakhstan.
Article 195. Collection by the Customs bodies of Information on Individuals
During the Customs Control
1. For the purposes of customs control, customs bodies have the right to collect
information on the individuals engaged in foreign economic activities related to the
conveyance of goods across the customs border of the Customs Union, or related to
business activities in respect of the goods under customs control, including information
on:
1) the founders of a legal entity;
2) state registration as an individual entrepreneur or as a legal entity;
3) the composition of property used for entrepreneurial activity;
4) existing bank accounts;
5) the activities in the field of foreign economic activity;
6) the location of a company;
7) registration with the tax authorities as a taxpayer and the taxpayer
identification number;
8) solvency of the persons included in the Register of persons involved in the
customs-related activities;
9) with regard to individuals: citizens' personal details (surname, first name,
patronymic name (if available)), date and place of birth, gender, residence address,
other identification card details, taxpayer identification number, as well as the
frequency of conveyance of goods across the customs border.
2. The persons referred to in paragraph 1 of this Article shall have the right to
access the information collected on them by customs bodies, as well as to update such
information in order to ensure its completeness and accuracy.
3. The collection of information on individuals shall be executed by the customs
bodies when exercising customs formalities over goods transferred across the customs
border, as well as by obtaining this information from other government bodies of the
Republic of Kazakhstan.
Article 196. The Use of Technical Means, Vessels and Aircrafts in Execution
of Customs Control 1. With a view to reducing the time for execution of customs control and
increasing its efficiency, customs bodies may use technical means for customs control,
the list and the usage of which are set by the legislation of the Republic of
Kazakhstan.
The said technical means should be harmless for the health and life of humans,
animals and plants, and should be harmless for persons, goods and vehicles.
2. Customs control of goods crossing the customs border of the Customs Union can
be performed with the use of vessels and aircrafts by customs bodies.
3. The use of vessels and aircrafts by customs bodies for the purposes of customs
control shall be determined by the Government of the Republic of Kazakhstan
Article 197. Cargo Handling and Other Operations in Relation to Goods and
Vehicles Required for Customs Control 1. At the request of the customs body, a declarant, owner of a warehouse, customs
broker, or other authorized person shall be obligated to transport, weigh or perform
other operations to determine the quantity of goods, effect loading, unloading,
transshipment, repair of damaged packaging, opening of packaging, packaging or
repackaging goods subject to customs control, as well as opening of premises,
containers, and other utility facilities where said goods are located or may be stored.
2. The carrier shall be obligated to facilitate cargo handling and other
operations in relation to the goods that are being carried and the vehicles that are
used to carry the goods.
3. The customs bodies shall not incur any costs in connection to cargo handling
and other operations in relation to goods and vehicles.
Article 198. Identification of Goods and Vehicles, Premises and Other Utility
Facilities 1. Goods under customs control, vehicles, premises, containers and other utility
facilities where the goods that are subject to customs control are located or may be
stored shall be identified by the customs bodies.
Identification shall be performed by way of applying seals, stamps, alphanumeric
and other markings, special identification marks, stamping, sampling, detailed
descriptions of the goods, graphics, scale images, photographs, illustrations, shipment
documents (waybills) and other documentation, as well as by other means.
2. The usage procedure and requirements regarding the production of identification
means shall be established by the customs authorized body.
3. Seals, stamps or other means of identification applied by the customs bodies of
foreign countries, as well as shippers of goods or carriers, shall be recognized as the
means of identification for customs purposes.
4. The means of identification may be altered, removed or destroyed only by the
customs bodies or with their permission, except in those instances when there is a real
threat of destruction, irrevocable loss or significant damage to the goods. The customs
body shall be immediately notified of the alteration, removal or destruction of the
means of identification and shall be presented with the evidence of the existence of
such threat.
Any instance of the alteration, removal, destruction or replacement of the means
of identification shall be reflected in the report filed by the customs body according
to the form provided for by decision of the Customs Union Commission.
CHAPTER 21. CUSTOMS CONTROL: FORMS AND PROCEDURES
Article 199. Forms of Customs Control Forms of customs control include:
1) documents and information verification;
2) recitation;
3) verbal explanations;
4) customs surveillance;
5) customs inspection;
6) customs survey;
7) personal customs screen;
8) checking labeling by special marks and the availability of identification tags;
9) customs inspection of premises and territories;
10) accounting of goods under customs control;
11) checking inventory systems and reporting; and
12) customs inspection.
Article 200. Documents and Information Verification
1. Customs bodies shall verify the customs documents and information provided to
establish the adequacy of information, the authenticity of documents and (or) their
propriety and (or) execution.
2. Verification of customs operation information provided for the customs bodies
shall be compared against information retrieved from other sources, analyzed customs
statistics, processed information using information technology, and by other means not
prohibited by the customs legislation of the Customs Union.
3. When exercising customs control the customs body shall be entitled to make a
reasoned request for additional written documents and information to verify the
information provided for in customs documents.
4. Requests for additional documents and information in accordance with paragraph
3 of this Article and their verification shall not prevent the release of the goods,
unless otherwise specifically provided for in this Code.
Article 201. Interview
When holding customs operations in accordance with this Code, customs officials
may hold interviews of individuals, their representatives, as well as representatives of
authorized organizations for the transport of goods across the customs border, without
any formal written document issued.
Article 202. Explanations 1. Verbal explanations shall be provided to customs officials by the declarants
and other persons who have knowledge of the circumstances for customs control and
information necessary for customs activities.
2. Explanations shall be written in the form provided for by the Customs Union
Commission.
3. Should an individual be called for the purpose of an explanation, the customs
body shall issue a written notification to be delivered to that individual.
Article 203. Customs Surveillance
Customs surveillance shall be overt, targeted, regular or one-time, direct or
indirect visual monitoring, including with the use of technical means by customs
officials for the transportation of goods, including vehicles under customs control;
cargo and other operations.
Article 204. Customs Inspection 1. Customs inspection shall be the external visual inspection of goods, vehicles,
and individuals’ baggage, as well as cargo containers, customs seals, stamps, and other
means of identification without opening the vehicle the packaging of goods, and the
dismantling and destroying the wholeness of the inspected items and their parts by other
means.
2. Customs inspection of vehicles of international transport, international mail
and personal baggage shall be carried out by customs officials to confirm the details of
the nature, origin, condition and quantity of goods under customs control, and customs
seals, stamps, and other means of identification affixed to goods, vehicles and cargo
spaces.
3. In the customs controlled area, a customs inspection may be held in the absence
of a declarant or other authorized person or representative, except when these
individuals are willing to be present during customs inspection.
4. Customs inspection can be held with the use of technical means to ensure
visualization of the internal structure of an object of inspection, and to provide the
specific physical characteristics of an object.
5. According to the results of the customs inspection, customs officials shall
file a report in the form provided by the decision of the Customs Union Commission,
should the results of this inspection be used for customs purposes.
At the request of an authorized person, customs officials shall file a report, or
put a custom mark on the transport (transportation), commercial or customs document.
A second copy of the customs inspection report shall be provided to an authorized
person.
Article 205. Customs Screening
1. Customs screening shall be the actions of customs officials associated with the
opening of: the packaging of goods, the cargo space of vehicles or tanks, containers and
other facilities where goods with damaged customs seals or other means of
identification, with dismantled, removed or damaged wholeness of the objects under
examination and their parts can be contained.
2. Customs officials authorized to hold customs screening shall provide the place
and time for the customs declarant or other authorized person, if these individuals are
identified.
The declarant, other authorized persons or their representatives shall be entitled
to be present during the customs screening, except as specified in paragraph 4 of this
Article.
Reasonable time for arrival of these individuals shall be provided.
3. Customs screening held under customs inspection of premises and territories,
and (or) customs inspection in the field may be held without establishment of customs
controlled areas.
4. At the request of customs officials, a declarant or other authorized person and
their representatives shall be present at the customs screening and provide cooperation
to the extent possible to the customs officials. In the absence of a representative
specifically authorized by the carrier, a natural person who drives the vehicle shall be
deemed to be such a representative.
5. The customs body shall be entitled to hold a screening in the absence of the
declarant and other authorized persons in the following cases:
1) where such persons fail to appear or they are unknown;
2) in the case of a national security threat, threat to the life and health of
humans, animals or the environment, the preservation of the national cultural heritage
of the Republic of Kazakhstan, the occurrence of an epizootic situation and any other
urgent circumstances, or where there is evidence of flammables, explosives, toxic,
hazardous chemical and biological substances, narcotics, psychotropic, virulent, toxic,
or radioactive substances, nuclear materials and other similar goods, or if the goods
smell bad;
3) carriage of goods by international mail;
4) retention of goods in the customs territory of the Customs Union in violation
of the customs procedure provided for the export of the goods.
Customs screening in the cases specified in paragraph 5 of this Article shall be
held in the presence of two witnesses.
6. According to the results of the customs screening, a formal report shall be
filed in two copies in the form provided for by decision of the Customs Union
Commission. The customs survey report shall contain the following information:
1) information on customs officials who hold a customs screening;
2) reasons for the customs screening in the absence of the declarant or other
authorized person;
3) results for the customs screening; and
4) other information provided for in the formal report.
The second copy of customs report shall be provided to an authorized person or
his/her representative if this is the case.
Article 206. Personal Customs Screen
1. A personal customs screen shall be an exceptional form of customs control held
in accordance with a written decision of the head (deputy) of customs body and subject
to reasonable grounds for believing that an individual crossing the customs border, or
being in a customs controlled area or transit area of an international airport, holds
and will not give back voluntarily the commodities to be transported in violation of
customs legislation of the Customs Union.
The decision to hold a personal customs screen shall be made in writing with a
resolution on a report provided for by a customs official, or a separate document shall
be issued.
2. Prior to conducting a personal customs screen, a customs official shall provide
the individual with the decision to hold a personal customs screen, and shall brief an
individual on his rights and offer to return the goods voluntarily.
The reviewed decision on conducting a personal customs screen shall be signed by
the individual to be screened. In the event of a refusal to hold such actions, an
appropriate note shall be made on the decision to hold the personal customs screen,
certified by the signature of the customs official responsible for this decision.
3. A personal customs screen held by a customs official shall not infringe the
honor and dignity of an individual or cause unlawful injury and property damage of the
individual who is screened.
4. An individual who is to be screened shall be entitled to:
1) review the decision and procedure of the personal customs screen prior to it
being carried out;
2) be aware of his rights and responsibilities;
3) provide explanations and petitions;
4) voluntarily return the hidden goods to be transferred through the customs
border in violation of customs legislation of the Customs Union;
5) make statements to be mandatorily recorded in the personal customs screen
report by the customs official who holds the personal customs screen;
6) speak his native language, as well as use the services of an interpreter if and
when necessary;
7) review the personal customs post-screen report and make necessary statements to
be included to the report;
8) appeal against the actions of the customs officials who holds the personal
customs screen in accordance with this Code.
5. During the personal customs screen, a person to be screened or his legal
representative shall comply with the legal requirements of the customs official who
holds the personal customs screen.
6. Personal customs screens shall be conducted by customs officials of the same
sex of the person to be screened, in the presence of two witnesses of the same sex in a
separate room that meets health and safety requirements.
Access to the premises for other individuals and observation of the personal
customs screen shall not be authorized. A body screen shall be held by a medical
professional only, using special medical equipment if and when needed.
Medical professionals shall not shrink away from the execution of a personal
customs screen.
Personal customs screen of a minor or an incapable individual shall be held in the
presence of their legal representatives (parents, foster parents, guardians, and
trustees) or accompanying persons.
7. Personal customs screen reports shall be made in two copies in the form
approved by the decision of the Customs Union Commission. This formal report shall be
made in the course of a personal customs screen, or immediately after it.
A formal report shall be signed by the customs official who held the personal
customs survey, by an individual surveyed or by his legal representative, or by a person
accompanying him, witnesses, and during the examination, by the medical practitioner.
An individual subjected to a personal customs screen, his legal representative or
a person accompanying him, shall be provided with a second copy of the personal customs
screening report immediately.
Article 207. Checking Labeling Special Stamps, the Availability of
Identification Marks
1. Customs bodies shall check the availability of special stamps, identification
marks or other indication on goods or their packaging used to confirm their legal
importation into the customs territory of the Customs Union in the cases provided for by
the customs legislation of the Customs Union and (or) the legislation of the Republic of
Kazakhstan.
2. The absence of special stamps, identification marks or other indications will
be regarded as an import of goods into the customs territory of the Customs Union
without going through the required customs operations and the release of goods, unless
the person from whom such goods are discovered a declarant or other interested person
can prove otherwise.
Article 208. Customs Inspection of Premises and Territories
1. The customs inspection of premises and territories shall be held to confirm the
availability of goods under customs supervision, including those conditionally released,
in temporary storage, customs warehouses, the premises of duty free shops and other
locations with goods under customs control, as well as for persons who shall keep the
goods in accordance with the terms of the customs procedures provided for by this Code.
2. The customs inspection of premises and territories not specified in paragraph 1
of this Article may be held by customs bodies in facilities where goods are transferred
across the customs border of the Customs union, the border zone, as well as of the
wholesalers or retailers and other owners and users who store goods in areas that are
not considered customs controlled areas, and of other individuals owning and (or) using
goods imported into the customs territory of the Customs Union and (or) are present
therein in violation of the procedure provided for by this Code, for purposes of
inspection of such information.
3. The customs inspection of premises and territories may also be held by customs
bodies to verify compliance of the premises and territories with the requirements and
conditions provided for by the legislation of the Republic of Kazakhstan in accordance
with Articles 40; 47; 54; 185; 260; and 334 of this Code.
4. Customs inspection of residential premises is unauthorized.
5. Customs inspection of premises and territories shall be held under presentation
of the order and the service certificate by a customs official.
The form of the order for inspection of premises and territories is provided for
by the legislation of the member states of the Customs Union.
6. In the case where access to a territory or premises is denied, customs
officials shall be entitled to enter the territory and premises, suppressing resistance
and opening locked premises in the presence of two witnesses. All cases of entering
premises with the suppression of resistance and by opening locked premises shall be
reported by customs bodies to the prosecutor within twenty four hours. Individuals who
prevent the access of customs officials to the territory and premises in question shall
be liable in accordance with the legislation of the Republic of Kazakhstan.
7. A special procedure for the access of individual objects by government
officials shall be provided for by legislation of the Republic of Kazakhstan.
8. The customs inspection of premises and territories shall be held in a minimum
time period and cannot last more than one working day. The time period for a customs
inspection may be extended by no more than five working days.
9. According to the results of the customs inspection of premises and territories,
a formal report shall be filed in the form approved by the decision of the Customs Union
Commission. A second copy of the report of the customs inspection of premises and areas
shall be delivered to the person whose premises or area has been inspected.
Article 209. Accounting for Goods Under Customs Control
1. Customs bodies shall keep records of goods under customs control, and shall
carry with them customs operations, including the use of information systems and
technologies.
2. Order forms and the registration of goods under customs control is subject to
determination by the Government of the Republic of Kazakhstan.
Article 210. Checking Inventory Systems and Reporting 1. Individuals providing customs services, enjoying the special simplifications,
as well those who have knowledge of foreign goods held by the customs bodies are obliged
to submit to customs bodies reports on stored, transported, sold, processed and (or)
used goods.
2. The form and reporting procedures shall be provided for by the legislation of
the Republic of Kazakhstan.
3. Checking the inventory systems as a form of customs control is to be carried
out in the following cases:
1) upon application of a special simplification in accordance with this Code;
2) upon the conditional release of goods;
3) in respect to individuals engaged in customs activities;
4) in respect of goods placed under customs procedures, and subject to accounting.
Article 211. Customs Inspection
1. Customs inspection shall be held by customs bodies to verify compliance with
the requirements of persons established by the customs legislation of the Customs Union
and (or) the legislation of the Republic of Kazakhstan.
2. Customs inspection shall be held by the customs bodies of the member states of
the Customs Union in respect of inspected entities established and (or) registered in
accordance with the legislation of the Republic of Kazakhstan.
The following will be understood to fall within the category of persons to be
inspected:
1) a declarant;
2) a customs representative;
3) a carrier, including customs carrier;
4) an authorized person in respect of goods after their release, or his/her
representative;
5) a person providing the temporary storage of goods;
6) owners of duty-free shops, customs and other stores;
7) an authorized economic operator;
8) other persons, directly or indirectly involved in deals with goods placed under
the relevant customs procedure;
9) a person against whom there is information that they have goods which are in
violation of the procedure provided for by this Code in their possession and (or) use
including the illegal transportation through the customs border.
3. The following shall be verified in the course of a customs inspection by
customs bodies:
1) the fact of placing goods under the customs procedure;
2) authenticity of the information in the customs declaration and other documents
provided with the customs declaration of goods that have affected the decision on the
release of goods;
3) compliance with restrictions on use and disposal of conditionally released
goods;
4) compliance with the requirements provided for by the customs legislation of the
Customs Union and (or) the legislation of the Republic of Kazakhstan, in relation to
individuals engaged in customs activities;
5) compliance with the requirements, necessary to obtain the status of an
authorized economic operator;
6) compliance with customs procedures;
7) fulfillment of obligations to file documents within the period provided for by
this Code.
4. Customs inspection shall be held by comparing the information contained in the
documents submitted upon the placement of goods under customs procedures and other
information available to the customs bodies, and data accounting and reporting of
accounts and other information obtained in accordance with the legislation of the
Customs Union and the legislation of the Republic of Kazakhstan.
5. Other forms of customs inspections can be applied as provided for by Article
199 of this Code.
6. Customs inspection should be preceded by preparatory work, during which a list
of issues to be examined is defined and, if necessary, a program is held.
7. Customs inspection shall be held at a desk inspection or field inspection.
8. Customs bodies may invite other government regulatory authorities of the
Republic of Kazakhstan to customs inspections to examine issues requiring special
knowledge, expertise and consultations.
On written questions put by the customs officer, who is a party of customs
inspection, an invited official shall provide an expert statement to be used in the
course of customs inspection. Copies of the statement shall be attached to the customs
inspection report.
9. If the constituent elements of an administrative offence or a crime have been
identified in the course of customs inspection, customs bodies may use efforts in
accordance with the legislation of the Republic of Kazakhstan.
10. Customs inspection procedure is provided for in Сhapter 24 of this Code.
11. Customs inspection results and the decision process based on customs
inspection is provided for by the Сhapters 18 and 24 of this Code.
CHAPTER 22. MUTUAL ADMINISTRATIVE ASSISTANCE OF CUSTOMS BODIES
Article 212. Mutual Administrative Assistance
1. For the purpose of this Chapter, mutual administrative assistance shall refer
to the activities of customs bodies entrusted by the customs bodies of another member
state of the Customs Union, committed on behalf of the customs bodies of another member
state Customs Union or jointly with them to ensure compliance with the customs
legislation of the Customs Union and to prevent, suppress, and investigate violations of
the customs laws of the Customs Union.
2. Mutual administrative assistance includes:
1) exchange of information between customs bodies of member states of the Customs
Union;
2) mutual recognition of decisions made by customs bodies;
3) use of certain forms of customs control provided for by this Code, the customs
bodies of a member state of the Customs Union on behalf of the customs authorities of
another member state of Customs Union.
Mutual administrative assistance may also include others of cooperation between
customs bodies in accordance with the international treaties of the member states of the
Customs Union.
Article 213. Exchange of Information Between Customs Bodies
Information exchange between customs bodies shall take place in accordance with
the international treaties of the member states of the Customs Union, and shall include
the use of information systems and information technology.
Article 214. Mutual Recognition of Decisions Made by Customs bodies
The decisions of customs bodies made under customs operations in respect of goods
imported into the customs territory of the Customs Union or exported beyond its borders,
goods under customs control, goods transported through the customs territory of the
Customs Union in accordance with the customs procedure of customs transit and goods
temporarily stored shall be mutually recognized by the customs bodies of member states
of the Customs Union and have the same legal effect in the customs territory of the
Customs Union in the cases provided for by the customs legislation of the Customs Union.
Article 215. Separate Forms of Customs Control on Behalf of the Customs Body
of One of the Member To ensure compliance with customs legislation of the Customs Union, as well as the
prevention and suppression of violations of customs laws of the Customs Union, the
customs body of one of the member states of the Customs Union shall be entitled to
request customs bodies to hold the certain forms of customs control.
Grounds, form, and procedure for submitting and executing the order on certain
forms of customs control shall be determined by international agreements of the Republic
of Kazakhstan.
CHAPTER 23. RISK MANAGEMENT SYSTEM
Article 216. General Provisions and the Purposes of Risk Management
Application
1. Customs bodies shall apply the risk management system to identify goods,
vehicles of international transportation, documents and persons, which (who) are subject
to customs control, and customs control forms applicable to such goods and vehicles of
international transportation; documents and persons, and the extent of customs control
procedures.
Application of the risk management system in the customs bodies of the Republic of
Kazakhstan shall be determined by the Government of the Republic of Kazakhstan.
2. The goals of the risk management system are:
1) to establish, within the competence of customs bodies, measures to protect
national (state) security, human life and health and environmental protection;
2) to focus on high-risk areas and to ensure a more efficient use of available
resources;
3) to identify, predict and prevent violations of customs laws and the legislation
of the Republic of Kazakhstan;
4) to create favorable conditions for declarants and individuals involved in
customs activities who comply with customs legislation of the Republic of Kazakhstan for
transporting goods across the customs border of the Customs Union;
5) to accelerate customs operations to transfer goods across the customs border.
3. Customs bodies shall exchange information on measures used to minimize such
risks, as well as other information that would increase the efficiency of customs
control, in accordance with the international agreement ratified by the Republic of
Kazakhstan.
4. The Customs Control Commission can determine a risk sphere where customs bodies
shall work out and apply measures to minimize risks.
Article 217. General Terms Used in Applying the Risk Management System
For the purposes of this Chapter the following general terminology shall be used:
1) identified risk - a known risk, where a violation of customs legislation may
occur and about which customs bodies have information.
2) goods covered- goods, with sufficient degree of certainty likely to be declared
instead of goods at risk;
3) randomization - random selection of the objects of customs control, carried out
on a regular basis to reveal unknown risks
4) risk - the likelihood of non-compliance with the customs legislations of the
Republic of Kazakhstan;
5) risk profile - a set of information on areas of risk, risk indicators, as well
as guidance on how to apply necessary measures to prevent or minimize risks.
Depending on the region of application, risk profiles may be of twos: national
(region of application: the territory of the Republic of Kazakhstan), or regional
(region of application: the area of operations of one or several territorial
subdivisions of the authorized customs bodies);
6) level of risk - determined depending on the likelihood of risk and possible
consequences of risk;
7) risk indicators - risk criteria with parameters predetermined by the customs
agency, which enable the selection of objects for customs control;
8) risk assessment - systematic identification of the potential for risks using
indicators previously determined by customs bodies;
9) risk management - systematic development and implementation of measures to
prevent and minimize risks, including performance evaluations, as well as monitoring of
customs operations, which provide continuous updates, analysis, and review of the
information available to customs bodies;
10) risk analysis - systematic use of available information to determine the
frequency of risks arising and the size of their potential impact upon occurrence of
these risks. Risks are divided in twos: identified and potential;
11) area of risk - grouped objects of risk analysis which require certain forms of
customs control, or a combination thereof;
12) risk of goods - goods transferred across the customs border with identified or
potential risks;
13) potential risk - a risk that is not identified, but for which there are
conditions for its appearance.
Article 218. Risk Analysis Objects Objects of risk analysis include:
1) goods under customs supervision, or goods placed under the customs procedure of
release for domestic consumption;
2) vehicles of international transport;
3) information contained in external agreements (contracts), sale or exchange
agreements, or other documents relating to the right of possession, use and (or)
disposal of goods;
4) information contained in transport (transport); commercial, customs, and other
documents;
5) activity of declarants and other authorized persons responsible for goods under
customs control;
6) the results from the application of customs control methods.
Article 219. Activities of Customs bodies to Assess and Manage Risks
1. Risk assessment and management activities of the customs bodies shall be as
follows:
1) formation of a database to manage the risks of customs bodies;
2) risks analysis and assessment with systematic identification of:
risk analysis objects;
risk indicators for the objects of risk analysis, specifying the need for measures
to prevent and minimize risks;
assessment of possible damage in case of risk;
3) establish and implement practical risk management measures with due regard for:
potential risks and possible consequences;
analysis of possible measures to prevent and minimize risks;
possible violations of the customs legislation of the Republic of Kazakhstan with
regard to risk analysis objects.
2. Collection, processing, and analysis of information on the effectiveness of
measures to minimize risks, and the results of specific customs control procedures
applied to specific goods and (or) the vehicles, shall be carried out by customs bodies
on a regular basis.
3. The collection and processing of information, risk analysis and assessment, and
the development and implementation of risk management measures shall be established by
the authorized customs bodies.
4. Risk profiles and risk indicators shall be used by customs bodies only; this
information is confidential and shall not be disclosed to other parties except for the
cases as provided in the legislation of the Republic of Kazakhstan.
CHAPTER 24. PROCEDURE FOR CUSTOMS INSPECTIONS
Article 220. Desk Customs Inspection
1. Desk customs inspections shall be held by examination and analysis of data
contained in customs declarations, commercial, transport (shipping) and other documents
submitted by an inspected entity, information provided by regulatory state authorities,
and other documents and information on business activities of the said persons available
to customs bodies.
2. Desk customs inspections shall be held by the customs bodies at the location of
the customs bodies in which no visit is paid to the inspected person, and no inspection
order is issued in this case.
3. Desk customs inspections shall be held without constraints on their frequency.
Article 221. Field Customs Inspection 1. Field customs inspections shall be held by customs bodies in the location of
the legal entity, the location of the individual entrepreneur and (or) in the location
of actual operations (hereinafter - the objects of the inspected person).
2. Field customs inspections may be scheduled or unannounced.
Scheduled customs inspections shall be held on the basis of the inspection plans
developed by the customs bodies.
3. Field customs inspections shall be held on the basis of an order.
4. The order shall be signed by the head (deputy) of the customs body. The form of
the order shall be approved by the authorized customs body.
5. The order shall be registered by the prosecution authority in accordance with
the procedure established by legislation of the Republic of Kazakhstan.
6. The following information shall be specified in the order provided by the
customs bodies:
1) date and registration number of the customs bodies;
2) name of the customs bodies that issued the order;
3) full name of the party to be inspected;
4) TIN (Tax Identification Number);
5) subject of inspection;
6) position; last name; first name and patronymic name (if available) of the
customs inspectors and officials of other regulatory state authorities involved;
7) duration of the inspection;
8) the legal basis for the customs inspection, including normative legal acts, in
order to determine whether the requirements subject to inspection have been fulfilled;
9) inspected period of operation.
7. Only one inspection of the person to be inspected may be held on the basis of
one order;
8. In the event the field customs inspection is extended or suspended, the
appropriate record shall be made in the order and the person to be inspected shall be
advised.
9. The basis for an unannounced customs inspections is:
1) an analysis of customs data authorities and state regulatory agencies of the
member states of the Customs Union, specifying possible violation of customs legislation
of the Customs Union and the legislation of the Republic of Kazakhstan;
2) any evidence of a possible violation of the customs legislation of the Customs
Union and the legislation of the Republic of Kazakhstan;
3) an application of an individual, including those engaged in customs activities,
for the status of an authorized economic operator;
4) the necessity for a сustoms on-site counter inspection in accordance with
paragraph 11 of this Article;
5) a petition (request) by the competent authority of a foreign state to inspect
an individual who engaged in foreign economic transactions with a foreign entity;
6) to retrieve information on possible violations of the customs legislation of
the Republic of Kazakhstan, provided by state regulatory (oversight) authorities;
7) the verification of information obtained as a result of the exchange of
information with tax, customs, and law enforcement agencies of foreign states;
8) cases provided for by the criminal procedure legislation of the Republic of
Kazakhstan;
9) to control the execution of reports filed as a result of customs inspections,
to control the execution of the notice of repayment of customs payments, taxes and
penalties - and (or) the requirement to correct deficiencies;
10) to retrieve information and complaints from individual persons and legal
persons, and state authorities, and Members of the Parliament of the Republic of
Kazakhstan and other individual persons who provide evidence of possible violations of
the legislation of the Customs Union and (or) legislation of the Republic of Kazakhstan;
11) counter inspection of third parties entered that into civil law relations with
the persons being inspected, in order to obtain the information necessary to hold the
inspection;
12) proactive request of a party to hold the customs inspection;
13) reorganization of the inspected party and (or) filing of documents on
bankruptcy (liquidation).
10. A field customs inspection may be held on the basis of other forms of customs
control, including the desk customs inspection.
11. Should the necessity arise to confirm the authenticity of information provided
by an inspected party, the customs bodies may hold a counter customs inspection of the
parties with the inspected party with regard to transactions with goods.
A field counter inspection of customs bodies shall be unannounced.
12. Scheduled field customs inspections shall be not be held more than 1 (one)
time in a year in respect of the same inspected person.
Scheduled field customs inspections of authorized economic operators shall be held
by customs bodies every three (3) years.
Unannounced field customs inspections shall be held without restricted frequency.
13. The selection of the parties to undergo scheduled field customs inspections
shall be made based on information retrieved in the following ways:
1) from information sources of customs bodies;
2) in accordance with the results of previous inspections, including desk
inspections;
3) from state authorities;
4) from banks and organizations doing certains of banking;
5) from customs and (or) other state regulatory authorities of member states of
the Customs Union;
6) from the media;
7) from other official sources.
14. Prior to the scheduled field customs inspection, the customs bodies shall
notify the inspected party by registered mail, return receipt requested, or notify the
said party by other ways, and obtain a record of the receipt thereof.
Returned mail stamped as "undelivered" to the addressee due the absence of the
inspected person at his residence shall not cancel the scheduled field customs
inspection.
The scheduled customs inspection can be held no earlier than fifteen calendar days
following the mail receipt by the inspector or from the customs office’s receipt of the
returned mail stamped as "undelivered".
15. The delivery date of a copy of the decision (order) to the inspected party
shall be deemed as the starting date of the field customs inspection.
A copy of the decision (order) for a customs inspection shall be served on the
party to be inspected by a customs officer or sent by registered mail, with a return
receipt requested.
When accepting a copy of the decision on customs inspection, the head of the
inspected party or his/her representative shall sign the original copy of the decision
on the customs inspection and specify the date and time of receipt of the copy of said
decision.
In the event of a refusal to receive a copy of the decision on the customs
inspection, a customs official shall make an appropriate note in the decision on customs
inspection.
The refusal of the party to be inspected to receive a copy of the decision on the
customs inspection, and (or) the return of mail stamped as "undelivered" to the
addressee in his absence at the place of residence, shall not cancel the scheduled
customs inspection. In this case, the starting date of the inspection shall be deemed to
be the date of the refusal to receive a copy of the decision on customs inspection, or
the date of receipt by the customs body of the returned mail stamped as "undelivered".
Prior to the field customs inspection at the site of the party to be inspected,
customs officials shall present the service certificate to the head of the party to be
inspected, or its representative.
16. In the course of the field customs inspection, a party to be inspected shall
not be entitled to make changes or additions to the audited documents with regard to his
operations.
17. The time period of the field customs inspection shall not exceed 2 (two)
months. This period shall not include the period between the delivery date of the
requirement to provide the documents and information and the actual date of receipt of
such documents and information.
The duration of the field сustoms inspection may be extended for another month in
accordance with a decision of the customs body holding the customs inspection.
If necessary to carry out research or expertise, direct requests to the competent
authorities of the member states of the Customs Union or the foreign states, restore the
documents by the inspected party required for the inspection, provide additional
documents related to the inspection period, affecting the conclusions on results of the
inspection, performance of inspection may be suspended in accordance with the decision
of the head (or the deputy) of the customs body or a person authorized by him/her for an
unlimited period.
18. Upon completion of the customs inspection, the customs officials shall file
the customs inspections report and specify:
1) the place of the customs inspection and the report date;
2) the position, last name, first name, and patronymic name (if any) of the
customs officials that held the customs inspection;
3) the last name, first name, and patronymic name ( if any) or the full name of
the inspected party;
4) the place of residence, bank details and TIN (Tax Identification Number of the
party to be inspected;
5) the position, last name, first name, and patronymic name (if any) of the the
head and other officials of the inspected party, the persons in charge of customs and
finance accounting and the payment of customs duties and taxes charged by customs
bodies;
6) information from previous inspections and counter measures taken to prevent
violations of the customs legislation of the Republic of Kazakhstan;
7) information on documents provided by the inspected party;
8) detailed description of identified customs violations with reference to
relevant norms of the legislative acts of the Republic of Kazakhstan;
9) information on customs inspection results and decisions made in the course of
customs inspections;
10) the name of the customs body that held the customs inspection;
11) forms of the customs inspections.
19. The date of completion of a filed customs inspection shall be deemed to be the
date of the inspection report filed in accordance with the results of the customs
inspection, made in two (2) copies and signed by the customs officials who held the
field inspection.
One copy of the report shall be attached to the documents of the field customs
inspection; the second copy shall be provided to the inspected party or mailed by
registered mail, with a return receipt requested no later than 5 (five) days from the
completion date of the field customs inspection.
20. If no violations of the legislation of the Republic of Kazakhstan have been
revealed, the relevant note shall be included in the inspection report.
21. Copies of the documents and estimations prepared by the customs bodies
officials and other materials (or documents), developed in the course of customs
inspection shall be attached to the customs inspections report.
22. The inspection report shall be registered in the special registration log to
be numbered, bound, and sealed by the customs body.
23. If an inspected party does not agree with the results of the customs
inspection, the relevant record shall be made in the inspection report.
24. In accordance with the results of a customs inspection in the course of which
violations of the legislation of the Customs Union and (or) the legislation of the
Republic of Kazakhstan have been revealed, the notice of amounts payable in customs
duties, taxes, and fines and (or) the requirement to rectify a violation in the forms
provided for by the authorized customs body shall be introduced.
The notification shall be made in cases where the results of the customs
inspection revealed violations that affected the obligations to pay of customs duties
and taxes.
Notification to eliminate violations identified during the customs inspection
shall be made in cases where the results of customs inspection revealed violations, but
do not affect the obligation to pay customs duties and taxes.
25. A notification shall be provided to the inspected person in accordance with
the procedure provided for by Article 160 of this Code.
26. The requirement to rectify violations shall be served or mailed to the party
inspected concurrently with the customs inspections act.
The time period to rectify violations shall not exceed thirty (30) calendar days
from the day following the day of handing the requirement to the inspected person.
27. The inspected person shall be entitled to appeal the results of the inspection
in accordance with the order and terms provided for by this Code.
28. This Article shall not apply to the cases provided for by Articles 201, 208,
and 210.
Article 222. Access for Customs Officers to the Premises of an Inspected
Party for the Execution of a Field Customs Inspection
1. The party to be inspected, upon presentation by customs officers of the
decision (order) on the customs inspection and service certificates, shall ensure these
officers have access to the site of the entity to be inspected (except dwelling
premises) in order to hold the field customs inspection.
2. If the legislation of the Republic of Kazakhstan provides for a special
procedure for the state officers’ access to specific objects, such access shall be
ensured in accordance with this legislation.
3. The party to be inspected shall be entitled to refuse to provide customs
officers with access to the site if:
1) the order on the appointment of the customs inspection and (or) service
certificates are not presented;
2) customs officers and the officials of other regulatory state bodies engaged in
the customs inspection are not specified in the order on the customs inspection
appointment;
3) the officers have no special permit to access to the facility, if such
authorization is required in accordance with the legislation of the Republic of
Kazakhstan.
4. In the case of refusal of the party under inspection to provide access to the
facility for the customs officials to conduct the field customs inspection, the protocol
of the non-provision of access shall be drawn up.
5. The protocol shall be signed by the officials holding the customs inspection
and the party under inspection, or his/her representative.
In the case of a refusal to sign the protocol, the inspected party shall provide
his arguments in writing.
A copy of the protocol shall be provided to the inspected person or his/her
representative.
In the case of unjustified refusal of the party under inspection to provide access
for the customs officers and the officials of other regulatory state bodies engaged in
the customs inspection, they shall be entitled to enter the premises with the use of
force and open locked premises in the presence of two (2) witnesses. In cases of
entering the premises with the use of force and the opening of locked premises, the
customs bodies shall report to the prosecutor within twenty four (24) hours.
Article 223. Customs Officers’ Rights and Duties in the Course of Customs
Inspections
1. In the course of a customs inspection, the customs officers shall be entitled
to:
1) request, receive and examine commercial transport documents; accounting and
reporting documents (as well as in electronic form) and any other information with
regard to the goods under inspection;
2) require that a party to be inspected provide the goods to be inspected;
3) require a party to be inspected to report to the customs officials for customs
control purposes;
4) require and receive from banks information and documents on the flow of funds
to the accounts of parties to be inspected, including thoseified by the bank as
confidential, in accordance with the legislation of the Republic of Kazakhstan;
5) request and receive from tax and other state bodies information and documents
including the details of commercial, banking, tax and other confidential information
protected by law, in accordance with the legislation of the Republic of Kazakhstan;
6) hold an inventory (require for an inventory) of goods in accordance with the
legislation of the Republic of Kazakhstan in the course of the customs inspection;
7) forward international inquiries with regard to the customs inspection;
8) access the premises of the party under inspection by presenting the order on
the customs inspection and the service certificates;
9) select samples and specimens of the goods against arrangement of the
(appropriate) protocol in the course of the customs inspection in accordance with the
Chapter 25 of this Code;
10) seize documents or their copies from the party under inspection and to arrange
the withdrawal protocol in the course of field customs inspections;
11) arrest or seize the goods in accordance with legislation of the Republic of
Kazakhstan, for the course of the field customs inspection to prevent the alienation or
disposal otherwise of goods in respect of which the customs inspection is held;
12) seal the premises where the goods are located;
13) perform other actions under the legislation of the Customs Union and the
legislation of the Republic of Kazakhstan;
14) seal the goods and the vehicles;
15) check the identity documents of the representatives of the inspected party in
the course of the field customs inspection.
2. Customs officers in the course of customs inspections shall be obliged to:
1) respect the rights and legitimate interests of the party under inspection, and
prevent any injury as a result of unlawful decisions and actions (or inaction);
2) not violate the established mode of operation of the inspected party in the
course of field customs inspections;
3) use any information received in the course of the customs inspection
exclusively for customs purposes;
4) not disclose confidential information and data with regard to tax, banking, and
other confidential information protected by law which became known in the course of the
customs inspections;
5) provide requested information the legal provisions of the Republic of
Kazakhstan with regard to the procedure of field customs inspections upon the demand of
the inspected party;
6) ensure the preservation of documents received and compiled in the course of the
customs inspections, and not to disclose their contents without the consent of the
inspected party, except in cases provided for by the legislation of the Republic of
Kazakhstan;
7) inform the party under examination of his/her rights and responsibilities in
the course of the customs examination after the release of goods, including the
appointment and conduct of the examination (study) with samples of the goods;
8) perform other duties provided for by the customs legislation of the Customs
Union and the legislation of the Republic of Kazakhstan.
Article 224. Rights and Obligations of the Inspected Party in the Course of
Customs Inspection
1. In the course of the customs inspection, the inspected party shall be entitled
to:
1) request and receive from the customs bodies the legislation of the Republic of
Kazakhstan in the course of the customs inspections;
2) provide all the means at its disposal for the presentation of documents and
information confirming the release of goods, as well as compliance with the сustoms
legislation of the Customs Union and the legislation of the Republic of Kazakhstan;
3) appeal against decisions and actions (or inaction) of customs bodies in the
procedure provided for by this Code;
4) exercise other rights provided by the legislation of the Customs Union and the
legislation of the Republic of Kazakhstan.
2. In the course of the customs inspection, the inspected party shall be obliged
to:
1) submit the goods to be inspected;
2) submit information and documents, regardless of information storage, with the
attached hard-copy, in a timely manner upon the demand of customs bodies;
3) ensure unhindered access to the officers in order to conduct the customs
inspection of the units and to provide them with office desks (and seats);
4) make a note on the receipt of the original decision (order) for a customs
inspection;
5) when necessary and for the purposes of customs inspection, provide translations
to customs inspection officials of documents drafted in a language other than Kazakh or
Russian;
6) identify the individuals, responsible for providing the information to the
inspecting customs officials, not later than two calendar days from the date of the
decision (order) on the customs inspection (the instrument of appointment checks);
7) provide access to those documents (information) necessary to hold the field
customs inspection to the customs officials conducting the field customs inspection.
8) fulfill other duties provided for by the customs legislation of the Customs
Union and the legislation of the Republic of Kazakhstan.
Article 225. Documents and Information Submission for Customs Inspection
1. By request of the customs body, tax and other state authorities of the member
states of the Customs Union shall provide required documents and information with regard
to the registration of legal entities, payment and tax calculations, financial
statements, and documents and information including the details of commercial, banking,
and tax-related confidential information in compliance with the legislation of the
Republic of Kazakhstan to protect public, commercial, banking, tax, and other
confidential information protected by law.
2. By request of the customs bodies, banks shall provide documents and information
with regard to the movement of funds in the accounts of entities, as required in order
to hold customs inspections, including documentsified as confidential by the bank in
accordance with the legislation of the Republic of Kazakhstan.
CHAPTER 25. CUSTOMS EXAMINATION DURING CUSTOMS CONTROL
Article 226. Terms Used in This Chapter In this Chapter, the following basic terms are used:
1) customs examination - the preparation and conduct of research carried out by
customs experts, and (or) other experts in the use of special and (or) scientific
knowledge to solve problems in customs affairs;
2) agency exercising customs examinations - the customs body (its regional
subdivisions) and other organizations authorized to exercise customs examinations;
3) object of customs examinations - goods, vehicles, means of identification,
customs, commercial and transport (shipping) documents and other documents, as well as
information contained in these documents as they relate to the goods addressed in the
examination;
4) сustoms expert - the customs official that is authorized to carry out a customs
examination;
5) customs expert report - a document that contains the results of the examination
and the conclusions of the customs examination in the form of answers to the questions,
documented according to the procedure as established by the authorized body in the
customs issues;
6) sample - a part or portion of the goods that is necessary to document the
composition and properties of the goods;
7) model - a unit of the goods (products) that is representative of the structure,
composition and properties of the goods (product), a series of products (goods) or a
single object, which is submitted either in writing or by other forms of representation,
and which is selected for further study and recorded in the prescribed manner.
Article 227. Assignment of Customs Examination 1. A customs examination can be held either at the organization’s premises or
offsite, if it is necessary, taking into account the peculiarities of the examination or
the inability to deliver the object subject to the customs examination.
2. A customs examination shall be held in cases where special knowledge is
required to clarify the issues arising in the course of customs operations.
3. A customs examination is assigned by the customs bodies and is held by customs
experts, as well as any experts or specialists of other authorized entities designated
by the customs bodies.
An appointment for customs examination in another organization is authorized only
in cases where such an examination by customs experts is impossible.
Any person who has the required specialized knowledge for giving an opinion may be
appointed as an expert.
The expert, who is not an officer of customs bodies, is engaged to carry out the
customs examination in accordance with the laws of the Republic of Kazakhstan.
4. A customs examination is assigned in respect of goods, including vehicles,
customs, transport (shipping), commercial and other documents required to carry out
customs operations, and their means of identification.
5. An authorized official of the customs body will issue a written decision on the
assignment of a customs examination, stating the grounds for holding the customs
examination, the first name and patronymic name of the customs expert (s) or name of the
organization holding the customs examination, the questions to be clarified by the
customs expert (s), and a list of materials and documents available to the customs
expert (s).
The decision shall also include a notification to the expert (experts) detailing
his/her liability for knowingly giving false conclusions as a customs expert (experts),
according to laws established by the Republic of Kazakhstan.
The form of the decision of the customs body on the assignment of the customs
expert shall be approved by the authorized body in customs affairs.
6. The head of the organization, or his/her deputy performing the customs
examination, shall return the materials, documents, samples and models presented in
order to exercise the customs examination, but without issuing a decision on assignment
of the customs examination, in the following cases:
1) lack of information before the customs examination;
2) improper drafting/registration of the decision to arrange customs examinations;
3) inconsistencies in the safety packaging of the samples or samples of the
description specified in the decision to appoint a customs examination;
4) the absence of an expert with the required qualifications among the staff of
the agency assigned for examination;
5) a lack of necessary materials and technical facilities, or the special
conditions for the customs examination;
6) the damage, spoiling or partial loss of samples or models during their delivery
or transportation to the customs examination;
7) the absence or lack of samples and models of goods for testing or examination.
7. A failure of the customs examination shall be noted in writing, indicating the
reasons for failure. Submissions, documents, samples and specimens shall be returned to
the customs bodies designated for customs examination.
8. The customs bodies, not later than the day following the day of the decision on
the appointment of customs examination, shall notify the declarant or other person
having authority with respect to the goods, of the assignment of a customs examination.
9. Costs of the customs examination shall be reimbursed from the state budget.
Article 228. The Order and Timing of the Customs Examination 1. The procedures for customs examinations will be determined by decision of the
Commission of the Customs Union.
2. The term of the сustoms examination shall not exceed twenty (20) working days
from the day the materials are received by the customs experts.
Where the customs examination requires the examination of two (2) or more objects,
a comparative (contrastive) examination method and the use of different scientific-
technical means may be required, and the term of the customs examination may be extended
with the written permission of the head of the customs body conducting the customs
examination (or his deputy), indicating the reasons for such extension, for a period not
exceeding the period of the temporary storage of goods, if the release of goods is not
carried out prior to reporting the results of the customs examination.
3. The term of the customs examination shall be suspended:
upon any application from the customs expert (expert) before the customs bodies
designated for customs examination of additional materials, as well as samples and
specimens;
if there is a need to obtain written permission from the official of the customs
body which has appointed the customs examination, for the necessary damage or
destruction of the goods in order to carry out research or tests of the goods presented
for customs examination, including documents, samples and models, which are subject to
return to the customs bodies appointing customs examination;
where there is a justified absence (temporary disability, business trip) of the
customs expert (expert) who has started carrying out the customs examination.
4. According to the results of the customs examination, the conclusion of the
customs expert (specialist) shall be issued.
Article 229. The Procedure for Involving an Expert (Specialist) Who is Not an
Official of the Customs Bodies in Order to Carry Out Customs Examination 1. The procedure for involving an expert (specialist) who is not an official of
the customs bodies in order to carry out customs examination is defined by the
authorized body in of customs affairs.
2. The expert (specialist) who is not an official of the customs body is obliged
to present to the customs body which has appointed the customs examination documents
confirming the existence of the expertise (specialist) necessary for that special and
(or) scientific knowledge.
Article 230. The Rights and Duties of the Customs Expert 1. The customs expert is entitled to:
1) get acquainted with the materials related to the customs examination;
2) engage with the other experts to the customs examination, with the consent of
the customs bodies;
3) refuse, within one (1) working day from day the materials are received for
examination by customs for the customs examination, to answer questions that are outside
its purview and not within its competence;
4) request in writing within three (3) working days from day of receipt the
materials for the customs examination any additional materials needed for the Customs
examination;
5) receive required materials and documents, including samples and examined probes
required to develop a report;
6) edit, specify and finalize the questions to be posed to the expert in
accordance with his/her special knowledge and competence, in coordination with officials
of the customs body who appointed the customs examination;
7) use of scientific and technical information from specialized publications and
other sources;
8) use results from their own tests and research, and (or) results from
researching the probes and samples which have been carried out by other researchers or
other expert organizations;
9) participate in the customs control;
10) give consultations upon the request for customs examinations.
2. Customs experts must:
2) get acquainted with the materials related to the customs examination;
3) include in the report any conclusions about the circumstances that may have
value for customs purposes, about which no questions were put;
4) conduct research on those samples and probes presented for the customs
examination which, subject to research conducted respecting the principles of
admissibility and reliability, develop and present conclusions on the basis of complete,
comprehensive and objective evaluations of research results;
5) not disclose information obtained as a result of the customs examination, not
use it for other purposes and not disclose to third parties, except as provided by the
laws of the Republic of Kazakhstan;
6) comply with deadlines for the customs examination.
3. In the event of default or improper performance of his/her duties, the customs
expert is liable in accordance with the laws of the Republic of Kazakhstan.
Article 231. The Rights of the Declarant, a Person With the Authority in
Respect of Goods, and Their Representatives in the Appointment and Conduct of
the Customs Examination
1. In the appointment and conduct of the customs examination of the declarant,
other persons having authority or power in respect of the goods, and their
representatives, are entitled to:
1) make motions to the customs body who appointed the customs examination on the
formulation of additional questions to customs expert to obtain an expert opinion on
those questions;
2) get acquainted with the conclusion of the customs expert and to receive a copy
of such opinion from the customs body who appointed the customs examination;
3) be present during the sampling of probes or samples by the customs bodies for
customs examination;
4) apply for an additional examination or re-examination of goods.
2. Where the petition by the declarant or other persons who possesses powers in
respect of the goods or their representative is approved, the official of the customs
body who has appointed the customs examination shall pass the relevant decision.
When refusing an application, the customs official shall notify the person who
submits an application in writing.
Article 232. Conclusion of the Customs Expert (Expert)
1. In the customs expert’s conclusions, the following must be specified:
1) the place, the number and the date the customs examination was conducted;
2) the basis for conducting the customs examination;
3) the surname, name and patronymic name (if any) of the customs expert (expert)
who carried out the customs examination, and his/her qualifications;
4) a mark, certified by the signature of the customs expert (expert), that he is
warned about the administrative or criminal liability for knowingly giving false
conclusion during a customs examination which is sealed by the organization conducting
the customs examination;
5) those questions put to the customs expert (expert);
6) a list of documents, materials, samples and specimens submitted to the customs
expert (s) for the customs examination;
7) the content and results of studies showing the techniques employed, evaluation
of the research results, the conclusions on the issues raised and their substantiation.
2. Those materials and documents that illustrate the conclusion of the customs
expert (expert) shall be attached to the conclusion and are an integral part of these
conclusions.
Appendices and (or) illustrative materials are signed by the customs expert
(expert) and certified with the seal of the organization which was carrying out customs
expertise.
If the customs examination was carried out with the participation of several
experts, the conclusions will be signed by all the experts and sealed by the
organization that carried out the customs examination.
The findings in the conclusion of the customs expert (expert) are stated in the
form of answers to the pre-formulated questions, thus the sequence of answers should
correspond to the sequence of those pre-formulated questions.
3. The conclusions of the customs expert (expert) shall be drawn up in writing in
two copies; one copy remains with the organization that conducted the customs
examination, and the second copy is sent to the customs body that designated the customs
examination.
Article 233.s of Customs Examination
1. For the purposes of customs control, the following kinds of customs
examinations shall be conducted: identification, merchandising, materials-science,
technological, forensic and other examinations, as the need arises.
2. Depending on the number of experts involved, a sole, a one-person, commission
or complex customs examination shall be appointed.
A one-person customs examination shall be conducted by the customs expert alone.
A commission customs examination shall be carried out by the commission of customs
experts (experts) of one specialty.
In case of disagreement between customs expert (expert), each expert or part of
the experts may submit a separate opinion.
Complex customs examinations shall be carried out by the commission of customs
experts (experts) in cases where, to establish the circumstances relevant to the case,
research on the basis of knowledge from various specialties within the competence of
customs experts (experts) is needed. Each customs expert (s) shall sign the part of the
conclusion on which he/she was involved in a customs examination.
3. There are threes of customs examination: primary, additional and re-
examination.
The primary examination shall be conducted based on the application of the customs
body to examine the objects, samples and specimens.
Additional customs examinations shall be appointed where new circumstances are
discovered. The development of supplementary customs examinations shall be assigned to
the same or different customs expert (expert).
Re-examination shall be carried out in cases of disagreement between the
declarant, the customs body which appointed the customs examination, and the conclusion
of the customs expert (expert) on the results of the primary examination.
Re-examination shall be entrusted to a commission composed of two and more customs
expert (expert), not including those customs experts (expert) who conducted the primary
examination. Customs experts (experts) who conducted the primary examination may attend
during the re-examination and give explanations to the commission, but cannot
participate in the study or the drafting of the expert customs opinion.
The procedure for re-examination of a customs examination is determined by
decision of the Commission of the Customs Union.
In conducting the additional and re-examination customs examinations, it is
mandatory to submit the reporting results of the primary examination of the customs
expert (expert).
Article 234. Samples and Models of Goods
1. In order to carry out the customs examination, the official of the customs body
shall take samples and probes of the goods in the process of customs inspection and
customs declaration, as specified by Articles 223 and 299 of this Code. The sampling of
the goods shall be carried out in the presence of the customs applicant or the person
carrying out activity in customs affairs, or their representatives, except for the cases
specified in paragraph 2 of this Article. The procedure for sampling the goods by the
officials of customs bodies shall be established by the Government of the Republic of
Kazakhstan.
If the use of special and (or) scientific knowledge and the application of
technical means is necessary, the sampling of the goods shall be carried out with the
participation of the customs expert (expert). A petition from the official of customs
body to the agency performing the customs examination shall serve as the basis for the
participation of the customs expert in sampling the goods.
2. If the declarant or the person carrying out activity in the customs issue, or
their representatives, are absent at implementation of this Code, an official of the
customs body shall have the right to take an independent sampling of the goods in the
presence of two witnesses.
In case of written refusal from the declarant or the participant of foreign
economic activity when carrying out the customs inspection from sampling the goods, the
official of customs body shall take an independent sampling of the goods in the presence
of two witnesses.
3. Specimens and samples of goods in minimal quantities are selected, necessary to
enable their study and in compliance with the requirements of the normative
documentation for standardization, in accordance with the legislation of the Republic of
Kazakhstan.
Upon the selection of samples and specimens of goods, the act of sampling shall be
documented in three copies in the form established the decision of the Commission of the
Customs Union.
The first copy remains with the customs body; the second copy together with the
selected tests and samples of the goods shall be addressed to the organization
authorized to carry out customs examinations; the third copy is to be delivered
(direction) to the declarant, and other person possessing powers concerning the goods,
or their representatives.
4. The declarant, and others person having authority in relation to goods, or
their representatives, shall take part in the selection of samples and specimens of
goods before the customs officials. These persons are obliged to assist the officials of
customs bodies in the selection of samples and specimens of goods, including the
execution, at their own expense, of the necessary cargo (or loading) and other
operations. In the absence of the declarant, the person possessing powers concerning the
goods, or their representative, officials of the customs body can select those samples
and modes of the goods, upon the expiration of ten (10) calendar days after
representation of the goods, and also under urgent circumstances. In such cases, the
sampling of goods shall be carried out in the presence of two (2) witnesses and
arrangement of the protocol on sampling of the probes and samples of the goods.
Samples and product samples may be collected by customs bodies in the absence of
the declarant a person with the authority in respect of goods, or their representatives,
in the cases provided for in paragraph 5 of Article 205 of this Code.
In such cases, the sampling of goods is carried out in the presence of two
witnesses.
5. Samples and models shall be packed so that they cannot be taken without
breaking the seal of the packaging.
6. The customs body will not reimburse costs incurred by the declarant, a person
with the authority in respect of goods, or their representatives, as a result of
sampling the goods.
7. Upon completing the customs examination, the samples and models shall be
returned to the official of the customs body who has appointed the customs examination,
except for cases where:
the samples and models of the goods were used up in the course of research or
destroyed as a result of researches and (or) tests;
there has been a mismatch between the contents of the goods specified in goods
shipping documents, as compared to the content of the goods revealed during customs
examination, and therefore such tests and samples are submitted for storage, the terms
of which are defined by standards regulations, and the samples and models and models of
the goods are subject to destruction or utilization according to the legislation of the
Republic of Kazakhstan.
Footnote. Article 234 as amended by the Law of the Republic of Kazakhstan dated
05.07.2011 No. 452-IV (shall be enforced from 13.10.2011).
Article 235. Cooperation in the Field of the Expert Activity The organization carrying out the customs examinations shall have the right to
establish communications with the organizations and the services which are carrying out
the expert activity for the purpose of carrying out: joint scientific researches, an
exchange of scientific and methodical information, vocational training and professional
development of customs experts according to this Code.
Article 236. Carrying Out Customs Examination With the Involvement of Customs
Experts of Member States of the Customs Union 1. The customs body which has appointed the customs examination is entitled to
petition for involvement of customs experts of member states of the Customs Union in the
field of customs examination in a manner established by this Code, on its own initiative
or according to the petition of the head of the organization making customs
examinations.
2. The carrying out of customs examinations with the participation of customs
experts of member states of the Customs Union shall be carried out in the manner
established by this Code.
CHAPTER 26. THE DETENTION OF GOODS AND THEIR DOCUMENTS DURING CUSTOMS CONTROL
Article 237. Goods and Documents to be Detained During the Customs Control
1. When carrying out customs control in the cases stipulated in Articles 244, 268,
283, 290, 312, 335, 338, 410 and 466 of this Code, the customs officials that detained
the goods and documents on them, are not subject to administrative offences or crimes.
2. In the case of a detention of goods and documents presented to them, the
protocol shall be drawn by customs bodies in the form established by the Customs Union
Commission's decision.
3. Detained goods and their shipment documents shall be exempted and stored by
customs bodies within the time limits prescribed by this Code.
Detained goods shall be placed in temporary storage warehouses or other locations
designated by the customs body.
4. During the detention of goods by customs body bodies in accordance with
paragraph 3 of this Article, the cost of storing the detained goods shall be reimbursed
by the persons specified in Article 239 of this Code, to whom the goods are to be
returned. Storage of detained goods which are not reclaimed by such persons within the
time limits set forth in paragraphs 1 and 2 of Article 238 of this Code shall be
reimbursed from the amounts received from the sale of such goods, subject to the
provisions of paragraph 1 of Article 241 of this Code.
5. The order of reimbursement for the storage of detained goods is determined by
the Government of the Republic of Kazakhstan.
Article 238. The Shelf Life of Detained Goods and Their Related Documents 1. Detained goods and their related documents, except for the goods specified in
paragraph 2 of this Article, shall be stored by the customs bodies within one (1) month,
and perishable goods within in twenty four (24) hours.
2. Goods that are prohibited from importation into the customs territory of the
Customs Union, or exportation outside of such territory, and the documents associated
with them, shall be stored by the customs bodies within three (3) days.
3. The shelf life of detained goods shall be calculated from the date of their
detention.
Article 239. Return of Detained Goods and Their Related Documents 1. Return of detained goods and documents on them is made to the declarants, and
if the declaration of goods has not taken place, then - to the owner of the goods, and
in cases where the owner is a foreign person or information about the owner of goods is
missing, - to those in whose possession the goods were at the time of arrest taking into
account the specifications prescribed in this Article.
2. Goods that are prohibited from moving across the customs border, and their
related documents, detained upon importation into the customs territory of the Customs
Union shall be returned to any of the persons referred to in paragraph 1 of this
Article, who shall be the first to contact the customs bodies with request to return
such goods for further re-export outside of this territory.
3. Any goods and their related documents that were prohibited and (or) limited
from moving across the customs border and detained when exporting from the customs
territory of the Customs Union, shall be returned to the declarant or other persons for
use in the customs territory of the Customs Union, if the possession of the goods are
permitted under the laws of the Republic of Kazakhstan.
4. The goods whose transfer through the customs border of the Customs Union is
restricted, and the documents relating to them, that were detained upon importation into
the customs territory of the Customs Union, shall be returned to the declarant or other
persons for re-exportation outside this territory, or for use at the customs territory
of the Customs Union, under the condition that the customs body is provided with the
documentary confirmation showing adherence with the set restrictions and placement of
goods under the customs procedure in accordance with this Code.
5. In other cases not referred to in paragraphs 2 - 4 of this Article, detained
goods shall be returned to the person who placed these goods under the customs
procedure, or their representatives, after they were placed under one of the customs
procedures.
6. If it is necessary to place the goods under the customs procedure based on a
request from a person authorized to perform customs operations related to the placement
of goods under customs procedures, then the documents retained with the goods are to be
returned by the customs bodies to such person prior to the release of goods.
Article 240. Actions With Respect to Detained Goods Where the Storage Term
Has Expired
1. Goods detained by customs bodies and not demanded by the persons specified in
Article 239 of this Code, as foreseen in paragraphs 1 and 2 of Article 146 of this Code,
shall be sold, and in cases specified by paragraph 3 of these articles will be subject
to destruction or reuse.
2. Purchase, destruction or other use of the goods referred to in paragraph 1 of
this Article shall be exercised in the manner prescribed by the legislation of the
Republic of Kazakhstan.
3. Goods for which the cost of storage and sale exceeds their value, as well as in
other cases stipulated by Government of the Republic of Kazakhstan shall be destroyed.
Destruction, as well as reimbursement of costs associated with storage and
transportation of such goods shall be exercised by the declarant or another person, and
in the absence of these individuals, from the budget of the Republic of Kazakhstan,
unless otherwise provided in certain categories of goods.
Article 241. The Disposal of the Amounts Received From the Sale of the
Detained Goods Where The Storage Term Has Expired 1. From the amounts received from the sale of goods specified in paragraph 1 of
Article 148 of this Code, primarily - the amounts of customs duties and taxes are
withheld, which would be payable when the detained goods are placed under the customs
procedure of release for domestic consumption, and calculated on the day of the
detention of these goods, secondly - the cost of transportation, storage of goods and
other costs associated with the sale of these goods are withheld.
2. The amounts received from the sale of goods, calculated with regard to
deductions as stipulated by paragraph 1 of this Article, shall be returned to the
declarant, and if the declaration of goods has not taken place, to the owners of the
goods if the customs bodies have information about them, and provided that these
individuals will apply to the customs bodies within three (3) months from the day
following the day of receipt of funds from the sale thereof, in the manner prescribed by
the Government of the Republic of Kazakhstan.
The customs bodies shall notify the persons referred to in the first part of this
paragraph, of any available refund amounts received from the sale of the goods.
SPECIAL PART
SECTION 4. CUSTOMS OPERATIONS PRIOR TO SUBMISSION OF CUSTOMS DECLARATION
Chapter 27. GENERAL PROVISIONS FOR THE MOVEMENT OF GOODS ACROSS THE CUSTOMS
BORDER OF THE CUSTOMS UNION
Article 242. Movement of Goods Across the Customs Border of the Customs Union
1. All persons shall have an equal right to move goods across the customs border
of the Customs Union with the provisions, as established by the customs legislation of
the Customs Union and this Code.
2. Goods must be transported across the customs border of the Customs Union in the
manner prescribed by customs legislation of the Customs Union.
For certain categories of products, including supplies, items for personal use,
and the transport of international vehicles, this Code and (or) international treaties
of the member states of the Customs Union may establish particular specifications for
their movement across the customs border.
3. Goods moved across the customs border of the Customs Union shall be subject to
customs control in the manner prescribed by the customs legislation of the Customs Union
and this Code.
During customs control, customs bodies and their officials shall not impose
requirements and restrictions which are not provided for under the customs legislation
of the Customs Union and this Code.
4. When importing into or exporting from the customs territory of the Customs
Union goods which are necessary for disaster control, natural and man-made emergency
situations, military equipment needed to perform peacekeeping actions or conduct
exercises, as well as perishable goods, live animals, radioactive materials, explosives,
international mail, express cargo, humanitarian and technical assistance, information
and materials to the media and other similar goods, these customs operations performed
prior to the submission of customs declarations and dealing with such kinds of goods are
executed on a priority basis.
Article 243. Places for the Movement of Goods Across the Customs Border of
the Customs Union Places for the movement of goods across the customs border of the Customs Union
are checkpoints or other places, as determined by the Government of the Republic of
Kazakhstan.
Article 244. Compliance with Prohibitions and Restrictions on the Movement of
Goods Across the Customs Border of the Customs Union
1. Moving goods across the customs border of the Customs Union shall be subject to
prohibitions and restrictions, unless otherwise prescribed by this Code, under the
international treaties of the member states of the Customs Union, the decisions of the
Commission of the Customs Union and the normative legal acts of the Republic of
Kazakhstan, issued in accordance with international treaties of the Republic of
Kazakhstan which establish such prohibitions and restrictions.
2. Goods that are prohibited from importation into the customs territory of the
Customs Union, but which arrive in the customs territory of the Customs Union, are
subject to immediate removal from the customs territory of the Customs Union, unless
another course of action is provided for by law and (or) the international treaties of
the Republic of Kazakhstan.
Taking measures for the export of goods is entrusted to the carrier or the owner
of goods, unless otherwise provided by this Code and (or) international treaties of the
Republic of Kazakhstan.
3. Goods that are prohibited to be exported from the customs territory of the
Customs Union are not subject to actual export from the customs territory of the Customs
Union, unless otherwise provided for by international treaties of the Republic of
Kazakhstan.
4. If during the importation into the customs territory of the Customs Union, or
exportation from that territory, goods restricted for import or export are not presented
with documents confirming compliance with the restrictions, then the provisions of
paragraphs 2 and 3 of this Article shall be applied.
5. If it is impossible to export the goods, as specified in paragraphs 3 and 4 of
this Article, or to exercise their immediate removal, the goods shall be detained in
accordance with Chapter 21 of this Code.
Article 245. Use and (or) Disposal of Goods Moved Across the Customs Border
of the Customs Union
1. The use and (or) disposal of goods moved across the customs border of the
Customs Union, prior to their release by customs bodies, shall be carried out in the
manner and under the conditions established by the customs legislation of the Customs
Union.
2. Use and (or) disposal of goods after their release by customs bodies is carried
out in accordance with the terms of the declared customs procedure or in accordance with
the conditions, as established for certain categories of goods that are not subject to
compliance with this Code under the customs procedure.
Article 246. Goods That Have Become Unusable, Spoiled and Damaged Goods imported into the customs territory of the Customs Union that have become
unusable, spoiled or damaged due to: an accident or force majeure prior to the customs
operations, or their placement under the customs procedure, including the period of
their temporary storage and transportation of goods according to the customs procedure
of customs transit, are considered in the further execution of customs operations as if
they were imported into the customs territory of the Customs Union deteriorated, spoiled
or in damaged condition.
Article 247. Taking Samples and Specimens of Goods by Stakeholders
1. Interested persons and controlling state bodies, with the permission of the
customs body, may take samples and specimens of goods in those cases stipulated by this
Code and (or) and the legislation of the Republic of Kazakhstan.
2. Permission for taking samples and specimens of goods shall be issued by the
customs body, if such taking:
1) is not difficult to carry out customs control;
2) does not change the characteristics of the goods;
3) does not lead to an evasion of customs duties, taxes or non-compliance with the
prohibitions and restrictions.
3. A separate customs declaration for samples and probes of goods is not required,
provided that they will be included in the declaration of goods.
Chapter 28. ARRIVAL OF GOODS IN THE CUSTOMS TERRITORY OF THE CUSTOMS UNION
Article 248. Place and Time of Arrival of Goods in the Custom Territory of
the Customs Union 1. The arrival of goods in the customs territory of the Customs Union shall be at
the location where the goods have moved across the customs border (hereinafter - the
place of arrival) and during the hours of operation of customs bodies at these places.
Certain categories of goods may arrive at the customs territory of the Customs
Union only in certain locations as designated by the Government of the Republic of
Kazakhstan.
Goods may arrive at the customs territory of the customs union in other places,
which is not a place of arrival, according to those cases and procedures as defined by
the Government of the Republic of Kazakhstan.
The list of places of arrival is sent by the customs bodies to the Customs Union
Commission for publication, and may be sent using information technology.
2. After crossing the customs border of the Customs Union, the imported goods must
be delivered by the carrier to the place of arrival or other locations, as specified in
paragraph 1 of this Article, and submitted to the customs body. A change in the state of
commodities or a violation of their packaging shall not be allowed, nor can there be any
change, deletion, destruction or damage to the sealing, and other means of
identification.
3. Customs bodies are obliged to provide information on the places of arrival, on
the restrictions and the operation hours of customs bodies, and may use information
technology to do so.
4. The provisions of this Chapter shall not apply to goods carried by water and
aircraft that cross the customs territory of the Customs Union without stopping at a
port or airport located in the customs territory of the Customs Union, as well as those
commodities transported by pipeline transport and power transmission lines.
Article 249. Measures Taken in the Case of Accident, Force Majeure or Other
Circumstances
1. If, after crossing the customs border of the Customs Union, delivery of goods
to the place of arrival is interrupted, and if the vessel or aircraft makes an emergency
stop or landing on the customs territory of the Customs Union as a result of the
accident, force majeure or other circumstances, which prevents the delivery of goods as
a result of an implementation of a stop or landing in designated locations, the carrier
must take all measures to ensure the preservation of the goods, they must immediately
inform the nearest customs body about the circumstances and the location of the goods,
and transport the goods or provide for their transportation (if their vehicle of
international transport is damaged) to the nearest customs body or other place,
specified by the customs body.
2. Expenses incurred by the carrier in connection with the fulfillment of the
requirements in this Article shall not be reimbursed by the customs bodies.
Article 250. Notice Upon Arrival of Goods Into the Customs Territory of the
Customs Union
1. The carrier shall notify the customs bodies upon arrival in the customs
territory of the Customs Union by providing the documents and information stipulated in
Article 159 of this Code, depending on the of transport by which the goods are
transported.
On behalf of the carrier, documents may be submitted by the customs representative
or other persons acting on the instructions of the carrier.
2. The carrier, customs representative, or other person is entitled to submit
information on goods to the customs bodies in advance of their actual arrival in the
customs territory of the Customs Union. In these cases, as provided by law and (or)
international treaties of the member states of the Customs Union, the carrier must
provide preliminary information about the goods.
3. The carrier is entitled to submit electronic documents.
4. Where documents are presented in a language other than the official language of
the member states of the Customs Union, a translation of the information contained in
such documents must be provided by the carrier or other interested person.
Article 251. Documents and Information Submitted to the Customs Body,
Depending on the Means by Which the Goods are Transported
1. Upon the arrival of goods into the customs territory of the Customs Union, the
carrier shall submit the following documents and information:
1) for the international transport by road:
documents:
documents on the vehicle of international transport
transportation (shipment) documents;
documents accompanying the international postage during their transportation, as
defined by certain acts of the Universal Postal Union available to the carrier’s
business records for the transported goods;
information:
state registration of the vehicle of international transport;
name and address of the carrier of the goods;
name of the country of origin and the country of destination;
name and address of the sender and the receiver of the goods;
seller and the recipient of goods in accordance with the existing carrier's
business records;
the number of packages, their labeling and thes of packaging products;
name, as well as codes of goods in accordance with the Harmonized System of
Commodity description and Coding system or the Commodity Nomenclature of Foreign
Economic Activity at a level not less than the first four digits;
gross weight of goods (in kilograms) or volume of goods (in cubic meters), except
for large loads;
the availability of goods whose import into the customs territory of the Customs
Union is prohibited or restricted;
the place and date of preparation of international waybill;
2) for the international transport by water:
documents:
general declaration;
cargo declaration;
ship's stores declaration;
declaration of personal belongings of the crew;
crew list;
list of passengers;
documents accompanying the international postage during their transportation, as
defined by the acts of the Universal Postal Union;
transportation (shipment) documents;
available to the carrier, the business records for the transported goods;
information:
on registration of the vessel and its national identity;
the name and description of the vessel;
master’s name;
name and address of the ship agent;
the number of passengers on board, their full names, nationality (citizenship),
date and place of birth, the port of embarkation and disembarkation;
the number and composition of the crew;
name of the port of departure and port of arrival of the vessel;
name, total number and description of the goods;
the number of packages, their labeling and thes of packaging of the products;
the name of the port of loading and port of unloading the goods;
number of bills of lading or other documents confirming the existence and the
content of maritime (river) contract for transportation of goods which shall be unloaded
in the port
name of unloading ports of the goods remaining on boards;
the name of the original port of shipment of the goods;
name of ship supplies available on the ship, and an indication of the quantity;
description of the placement of goods on board;
the presence (the absence) of international mail on board of a ship of;
the presence (the absence) of goods on board that are prohibited or restricted
from importation into the customs territory of the Customs Union, including the currency
of the member states of the Customs Union and currency values that are currently
possessed by the crew members, and any medicines containing drugs, potent (or drastic)
substances, psychotropic substances and poisons, weapons and ammunition;
3) during international transport by air:
documents:
standard documents of the carrier, under international treaties in the field of
civil aviation (general declaration);
documents containing information about the goods transported on-board the aircraft
(cargo sheet);
documents containing information about the aircraft’s stores;
transport (conveyance) documents;
business records for the transported goods available to the carrier;
documents containing information about the passengers and their luggage
transported on-board (passenger list);
documents accompanying the international postage for their transportation, defined
by certain acts of the Universal Postal Union;
information:
signs for nationality and registration marks of the vessel;
flight number, an indication of the route of flight, point of departure, and point
of arrival of the aircraft;
the name of the operator of the aircraft;
the number of crew members;
the number of passengers on board, their names and initials, name of embarkation
and disembarkation;
description of the goods;
the bill of lading number, the number of places on each bill of lading;
the name of the loading and the unloading locations of the goods;
the quantity of on-board supplies, loaded onto the aircraft or unloaded from it;
the presence (absence) on board of international mail;
the presence (absence) on board of goods whose importation into the customs
territory of the Customs Union is prohibited or restricted, including the currency of
the member states of the Customs Union and crew members’ currency values, medicines,
consisting of drugs, potent substances, psychotropic substances and poisons, weapons and
ammunition;
4) during the international transport by rail:
documents:
transportation (shipment) documents;
transfer sheet on railway rolling stock;
documents containing information about the stores;
documents accompanying the international postage for their transportation, defined
by certain acts of the Universal Postal Union;
commercial documents of the carrier for the goods transported;
information:
the name and address of the sender of the goods;
the name and address of the consignee;
the name of the departure station and destination station of the goods;
the number of packages, their labeling and thes of packaging products;
the name, as well as codes of goods in accordance with the Harmonized Commodity
Description and Coding System or the Commodity Nomenclature of Foreign Economic Activity
at least at the level of the first four digits;
gross weight of goods (in kilograms);
identification numbers of containers.
2. Regardless of the mode of the transportation vehicle used, when notifying the
customs body on the arrival of goods into the customs territory of the Customs Union,
the documents confirming compliance with the prohibitions and restrictions, with the
exception of non-tariff regulation in accordance with paragraph 1 of Article 244 of this
Code, shall be presented
Article 252. Customs Transactions Occurring in Places of Arrival 1. In places of arrival, there may be unloading and reloading (transshipment) of
goods, and a replacement of the vehicle delivering the goods to the customs territory of
the Customs Union, to another vehicle.
2. The unloading and reloading (transshipment) of goods to another vehicle, in
order to substitute the vehicle delivering the goods to the customs territory of the
Customs Union, is performed during the operation hours of the customs body and in places
specially designed for that purpose, under the permission of the customs body issued by
the request of the interested person.
3. At places of arrival, customs operations related with the temporary storage of
goods are allowed, including their customs declaration and their release in accordance
with the declared customs procedure.
4. A carrier or other interested person shall perform customs operations,
involving the placement of goods in temporary storage or its customs declaration in
accordance with the customs procedure, within three (3) hours after the presentation of
the goods to the customs body at the place of arrival.
In respect of the goods transported by rail or water transport, a carrier or other
interested person shall perform a customs operation provided for under the first part of
this item, no later than the end of the next working day of the customs body after the
presentation of the goods to the customs body at the place of arrival.
5. Delivery of goods from the point of arrival at the place specified by the
customs body shall be carried out in accordance with the customs procedure of customs
transit, if such goods at the place of arrival are not placed under another customs
procedure or in respect of such goods other customs operations foreseen by the customs
legislation of the Customs Union are not committed.
Article 253. The Commencement and Termination of the Obligation to Pay Import
Duties, Taxes and the Term of Their Payment Upon the Arrival of Goods at the
Customs Territory of the Customs Union
1. Upon the arrival of goods into the customs territory of the Customs Union, the
obligation to pay import duties and taxes accrues to the carrier at the time of crossing
the customs border of the Customs Union.
2. The obligation to pay import duties and taxes upon the arrival of goods into
the customs territory of the Customs Union shall be terminated in respect of the
carrier, where:
1) in case of delivery of the goods to the place of arrival and placement in
temporary storage or the placement of the goods under the customs procedure at the place
of arrival, as well as the departure of goods from the customs territory of the Customs
Union, if the goods did not move from the border crossing point of the Customs Union
after arrival in the customs territory of the Customs Union;
2) in the cases specified by paragraph 2 of Article 129 of this Code.
3. Upon the arrival of goods into the customs territory of the Customs Union, the
date of payment of import customs duties and taxes shall be:
1) for failing to deliver the goods to the destination: the day of crossing the
customs border of the Customs Union, and if that date is not known, then the day the
non-delivery of goods to the place of destination is identified;
2) for loss of goods in the place of arrival, except for destruction
(irretrievable loss) due to an accident or force majeure, or due to natural loss under
the normal conditions of carriage (transportation) and storage: the day of crossing the
customs border of the Customs Union, and if this day is not known, then the day the loss
of the goods is identified;
3) for the export of goods from the point of arrival to another territory of the
Customs Union without temporary storage, or placing the goods under the customs
procedure in the place of arrival: the day of crossing the customs border of the Customs
Union, and if this date is not known, then the day such export is identified.
4. Import customs duties and taxes shall be payable in the amount corresponding to
the amount of import customs duties and taxes that would be payable when the goods are
placed under the customs procedure for release for domestic consumption, which are
calculated based on the rates of customs duties, taxes, customs value, their physical
characteristics (number, weight, volume and other characteristics) and market exchange
rates, as established in accordance with the tax laws of the Republic of Kazakhstan.
They take effect on the day of crossing the customs border of the Customs Union, and if
that day is not known, then the day when non-delivery of goods to the place of arrival
has been identified, or their loss at the place of arrival or removal from the place of
arrival to the customs territory of the Customs Union without placement for temporary
storage, or placing them under the customs procedure in the place of arrival.
Chapter 29. DEPARTURE OF GOODS FROM THE TERRITORY OF THE CUSTOMS UNION
Article 254. The Place and Time of Departure of Goods From the Customs
Territory of the Customs Union 1. The departure of goods from the territory of the Customs Union is carried out
at the location where the goods move across the customs border of the Customs Union
(hereinafter - the place of departure) and during the business hours of the customs
bodies at these places.
Certain categories of goods may depart from the customs territory of the Customs
Union only at these places of departure, as determined by the Government of the Republic
of Kazakhstan.
The goods may depart from the customs territory of the Customs Union in other
places, which are not the places of departure, in conformity with cases and procedure
defined by the Government of the Republic of Kazakhstan.
The list of places of departure shall be sent by the customs bodies to the Customs
Union Commission for publication, including the use of information technology.
2. Customs bodies are obliged to provide information about the places of
departure, about the restrictions and the business hours of the customs bodies, and this
information can be provided through the use of information technology.
3. The provisions of this Chapter shall not apply to goods transported by water or
aircraft, and that cross the customs territory of the Customs Union without stopping in
a port or airport located in the customs territory of the Customs Union, as well as
those goods transported by pipelines and power lines.
Article 255. Customs Transactions Occurring in Places of Departure
1. For the departure of goods from the customs territory of the Customs Union, the
carrier is obliged to submit to the customs bodies the customs declaration or other
document permitting their removal from the customs territory of the Customs Union, as
well as the documents and information stipulated by Article 251 of this Code, depending
on the of transport by which the goods are transported, unless another is prescribed by
this Code.
Regardless of the of transport by which the shipment is made, for the departure of
goods from the customs territory of the Customs Union, the customs body shall submit
proof of compliance with the prohibitions and restrictions in accordance with paragraph
1 of Article 244 of this Code.
A customs declaration or other document permitting the export of goods from the
customs territory of the Customs Union shall not be submitted for the departure of goods
from the customs territory of the Customs Union if the goods did not move across the
customs border of the Customs Union after arrival in the customs territory of the
Customs Union.
2. The carrier is entitled to submit documents in electronic form.
3. Documents may be submitted by the customs representative or another person
acting on behalf of the carrier.
4. The departure of goods from the customs territory of the Customs Union shall be
allowed by the customs body.
Permission from the customs body for the departure of goods from the customs
territory of the Customs Union is made by filling out a customs declaration or other
document that enables their removal from the customs territory of the Customs Union, and
any transportation (shipping) documents with appropriate written remarks of the customs
bodies.
Article 256. Requirements for Goods at Their Departure From the Customs
Territory of the Customs Union
1. Goods must be actually exported from the customs territory of the Customs Union
in the same quantity and condition in which they were when they were placed under a
customs procedure, or at the time of arrival in the customs territory of the Customs
Union if the goods do not move from the place of movement of goods across the customs
border of the Customs Union, except as required by the second part of this paragraph.
Changes in the number and (or) condition of the goods as specified in the first
part of this paragraph due to normal wear and tear, or loss as a result of changes in
the natural properties of the goods under the normal conditions of carriage, transport
and storage, as well as changes in the quantity of goods due to the presence of un-
drainable residues in the vehicle, are allowed.
2. Individuals will not be liable for failing to comply with the provisions of
this Article if the loss or change in the state of the commodities has occurred due to
accident or force majeure, and in those cases stipulated by technical regulations and
national standards, where the change of the information about the number of goods is as
a result of errors caused by measurement methods.
3. Goods of the Customs Union can be exported from the customs territory of the
Customs Union in a number fewer than originally claimed, when they are placed under a
customs procedure, regardless of the reasons for the decrease in the number of goods.
Footnote. Article 256 as amended by the Law of the Republic of Kazakhstan dated
10.07.2012 No. 36-V (shall be enforced upon expiry of ten calendar days after its first
official publication).
Article 257. Measures Taken in Cases of Accident, Force Majeure or Other
Circumstances 1. If the delivery of goods from the place of departure to the point of crossing
the customs border was suspended as a result of an accident, force majeure or other
circumstances preventing the delivery of such goods, the carrier shall take all measures
to ensure the preservation of the goods, immediately inform the nearest customs body
about the circumstances and the place of the goods, and will transport the goods or
provide for their transportation (if their vehicle of international carriage is damaged)
to the nearest customs body or other place specified by a customs body.
2. Expenses incurred by the carriers or other persons in connection with the
requirements of this Article shall not be reimbursed by the customs bodies.
Article 258. The Commencement and Termination of the Obligation to Pay Import
Duties, Taxes and the Term of Their Payment Upon the Departure of Foreign Goods
From the Customs Territory of the Customs Union
1. When foreign goods are departing from the customs territory of the Customs
Union, the obligation to pay import duties and taxes accrues to the carrier from the
time that permission has been issued by the customs bodies for the departure of goods
from the customs territory of the Customs Union.
2. The obligation to pay import duties and taxes for the departure of foreign
goods from the customs territory of the Customs Union is terminated to the carrier:
1) upon the goods actually crossing the customs border of the Customs Union;
2) in cases as specified by paragraph 2 of Article 80 of this Code.
3. For foreign goods departing from the customs territory of the Customs Union, if
prior to the actual crossing of the customs border of the Customs Union the goods were
lost, except in cases of destruction (irretrievable loss) due to an accident or force
majeure or as a result of natural loss under normal conditions of transport
(transportation) and storage, the date of payment of import customs duties and taxes
shall be the day when the goods were lost, and if that day is not known, then the day
permission is issued by the customs bodies at the departure of the goods from the
customs territory of the Customs Union.
4. Import customs duties and taxes shall be payable in the amount corresponding to
the amounts of import customs duties and taxes that would be payable when the goods are
placed under the customs procedure for release for domestic consumption, which is
calculated based on the rates of customs duties, taxes, customs value, their physical
characteristics (quantity, weight, volume or other characteristics) and the market
exchange rates, as established in accordance with the laws of the Republic of
Kazakhstan, and in effect as of the day the goods were lost, and if that date is not
known, then the day when permission was granted for the departure of the goods from the
customs territory.
Chapter 30. TEMPORARY STORAGE OF GOODS
Article 259. General Provisions on the Temporary Storage of Goods
1. The temporary storage of goods is the storage of foreign goods under the
customs control in temporary storage places, until they are released by customs bodies
in accordance with the declared customs procedure, or until commission of other actions
in accordance with the customs legislation of the Customs Union without the payment of
customs duties and taxes.
2. The temporary storage of goods shall not apply in respect of goods transported
by pipelines and electricity lines, as well as in other cases stipulated by the customs
legislation of the Customs Union.
3. Persons with authority in relation to the goods, or their representatives, may
not use goods in temporary storage, including an export from the place of temporary
storage, until their release in accordance with the declared customs procedure or until
commission of other actions provided by this Code.
Article 260. Temporary Storage of Goods
1. Places for temporary storage of goods include:
1) temporary storage warehouses;
2) warehouses for the storage of owner’s own goods;
3) customs and free warehouses;
4) facilities, open spaces and other areas of the authorized economic operator;
5) other places in accordance with Article 265 of this Code.
2. Warehouse for the storage of owner’s own goods is a place and (or) an outdoor
area of ??the owner of goods, intended for the temporary storage of owner’s own goods,
which is under customs control.
Warehouses for the storage of owner’s own goods shall meet the following
requirements:
1) they shall be in the ownership, economic management, operational control or
rental of premises and (or) in open areas;
2) the availability of the necessary cargo handling equipment and special
equipment, as well as certified weighing equipment, appropriate and corresponding to the
natural characteristics of the goods and vehicles in question, as in the case of gas
storage in special storage facilities where the availability of appropriate metering
devices are required;
3) the territory, including the adjacent loading and unloading areas, shall be
designated in accordance with paragraph 3 of Article 186 of this Code, and shall be
paved with concrete or asphalt;
4) the availability of technically serviceable driveways as well as sites for the
inspection of goods, including indoor venues equipped with electric lighting;
5) the territory, including the adjacent loading and unloading areas (one or more
storage areas and sites), must be an indivisible complex with one mailing address and
having a continuous fence around the perimeter.
Part of the premises and the free customs warehouse may be used as a warehouse for
storing own goods without being included in the roster of owners of warehouses for
storing owner’s own goods.
If part of the premises of the customs or free warehouse is used as a warehouse
for storing own goods, it must be isolated from the rest of the premises by a continuous
fence.
Warehouses for storing own goods must be used solely in accordance with the
requirements of this Code. The use of these warehouses for other purposes is not
permitted.
3. Temporary storage is a customs control zone.
4. Goods that may cause damage to other goods or require special storage
conditions must be kept in temporary storage specially adapted for the storage of such
goods.
If there is no area in the customs body for temporary storage adapted for the
storage of such goods, the goods shall be placed in temporary storage at a place
determined by the recipient, under his (her) responsibility with the mandatory payment
of customs duties and taxes.
5. Placing goods in temporary storage shall be confirmed in a manner determined by
the Government of the Republic of Kazakhstan.
Article 261. The Order for Registration of the Owners of Warehouses for
Storage of Own Goods
1. A legal entity shall be recognized as the owner of the warehouse for storing
own goods after being included in the register of owners of warehouses for storing own
goods.
2. To be included in the register of owners of warehouses for storing own goods,
the person shall submit a statement in any form to the territorial division of the
authorized body on customs issues within the area of operations where the warehouse for
storage of own goods is established, with detailed information about the name of the
applicant and the location of the warehouse being established.
3. The owner shall submit the following documents with his (her) request:
1) the original certificate of state registration (at the end of the application
the customs body shall return the original to the applicant) or a notarized copy of
same;
2) an original document confirming the registration of the person as a taxpayer
(at the end of consideration of the application the customs body shall return the
original to the applicant) or a notarized copy of same;
3) notarized copies of constituent documents;
4) documents confirming the fulfillment of the requirements specified by paragraph
2 of Article 260 of this Code;
5) site plans, plans and drawings of the room or outdoor space designed to
establish a warehouse for storing own goods.
4. The application shall be considered by a territorial unit of the authorized
body on customs issues within fifteen (15) calendar days from the date of its
registration.
An official of the territorial division of the authorized body in customs affairs
shall examine the applicant's premises and territories belonging to him under paragraph
3 of Article 208 of this Code, according to the requirements specified by paragraph 2 of
Article 260 of this Code.
5. A decision to include an applicant in the register shall be made by the head
(or his/her deputy) of the territorial office of the authorized body in customs affairs,
and shall take effect from the date of the order.
6. A decision to refuse to include the individuals and/or legal entities in the
register of owners of warehouses for the storage of the owner’s own goods shall be made
when the documents specified by paragraphs 2 and 3 of this Article have not all been
provided, or when the applicant does not comply with the requirements of this Code. When
the violations are corrected by the applicant, the application shall be considered in
the manner prescribed by this Code.
7. In the case of inclusion or non-inclusion of a person in the register of owners
of warehouses for storing own goods, a territorial division of the authorized body in
customs affairs shall notify the applicant in writing.
8. When a person is re-registered, the owner of the warehouse for storing own
goods shall notify the territorial division of the authorized body in customs affairs.
Article 262. Duties of the Owners of Warehouses for Storage of Own Goods
Owners of storage warehouses for own goods shall:
1) equip a room or outdoor area properly, as necessary for customs control in
accordance with the requirements established in Article 260 of this Code;
2) eliminate the possibility of withdrawal of the goods and vehicles from the room
or open area without customs control;
3) ensure the safety of goods and (or) means of transport that are in the room or
in the open air;
4) facilitate the implementation of customs control;
5) keep records (including the use of automated forms of control and accounting)
and provide customs bodies with reports on incoming, stored, and exported goods and (or)
means of transport in accordance with the procedure established by the Government of the
Republic of Kazakhstan;
6) avoid unauthorized access to stored goods and (or) means of transport, without
the permission of the customs bodies;
7) meet the requirements of the customs bodies, including providing access to
stored goods and (or) vehicles of customs officials upon their request;
8) pay customs duties and taxes when goods are lost or transferred to other
parties without the permission of the customs bodies;
9) notify the customs body in writing regarding repair work, the increase or
decrease in the area of the warehouse for storing own goods, and specifying the period
in which they plan to carry out these works.
Article 263. Suspension of the Activity of the Owner of Warehouses for
Storage of Own Goods
1. The activity of the owner of a warehouse for storing owner’s own goods shall be
suspended by a territorial subdivision of the authorized body in customs affairs, in
which authority area the warehouse is established (registered):
1) in case of the request (application) of the owner of a warehouse for the
storage of the owner’s own goods for execution of repair works, for increase or decrease
of the area of the warehouse for storage of the owner’s own goods: for a period
specified by the owner of the warehouse for storage of the owner’s own goods;
2) when the owner of the warehouse for storage own goods does not meet the
requirements and obligations specified by this Code on the warehouse for own goods, for
a term of up to one month.
2. The decision to suspend the activity of an owner of a warehouse for the storage
of own goods shall be made by the head (or her/his deputy) of the territorial division
of the authorized body in customs affairs, where established, and the reasons for such
suspension shall be included.
3. The activity of the owner of warehouse for storing of own goods shall
recommence when the reasons for suspension of his (her) license are eliminated.
Article 264. Removal From the Register of the Owners of Warehouses for
Storage of the Owner’s Own Goods
1. The grounds for removing the owners of a warehouse for storing their own goods
from the register shall be:
1) repeated violations of the requirements and obligations established by this
Code for six consecutive months;
2) the termination of the legal entity in accordance with the laws of the Republic
of Kazakhstan;
3) the reorganization of the legal entity, except for cases of a transformation;
4) the non-elimination of reasons for which the effect of the decision was
suspended earlier, during the period specified in sub-paragraph 2 of paragraph 1 of
Article 263 of this Code;
5) the termination or change of property rights over the warehouse for the storage
of the owner’s own goods;
6) an application of the owner of warehouse for storage of the owner’s own goods.
2. The decision to exclude the owner of a warehouse for storing their own goods
from the register shall be made by the head (or her/his deputy) of the territorial
division of the authorized body in customs affairs in the area where the warehouse is
set up, indicating the reasons for such termination. The owner shall be notified of the
relevant information within five (5) working days from the date of the order.
3. Upon the exclusion of a person from the register of owners of warehouses for
storing their own goods, the stored goods shall be subject to displacement into
temporary storage within thirty (30) calendar days of the day following the date of the
order, as defined by paragraph 2 of this Article.
Article 265. Temporary Storage of Goods and Vehicles in Other Places 1. At the written request of a person with authority in respect of the goods, the
temporary storage of goods and vehicles shall be:
1) at the recipient’s warehouse, which is not included in the register of owners
of storage places or warehouses for temporary storage;
2) in an automotive vehicle, with the condition that the vehicle is on land,
belonging to or rented by the recipient;
3) on rail vehicles in the area of a railroad section/track which is the property
of, or is used or rented by, the person with authority in respect of the goods.
2. Temporary storage of goods and vehicles in accordance with paragraph 1 of this
Article shall be implemented with the obligatory payment of customs duties and taxes in
accordance with Chapter 16 of this Code.
3. Temporary storage of goods on vehicles, in compliance with the requirements of
Article 325 of this Code, shall be carried out by ensuring the integrity of means of
identification throughout the period of the temporary storage of such goods.
4. For the temporary storage of goods and means of transport in accordance with
paragraph 1 of this Article, a person having authority in respect of the goods shall
ensure the requirements provided by Article 260 of this Code are complied with.
Article 266. Documents Confirming the Placement of Goods and Vehicles for
Temporary Storage
1. The customs body located at the checkpoint shall make a copy of transport
(shipping) and commercial documents confirming the placement of goods and means of
transport for temporary storage, and the customs body of the destination shall take the
transit declaration or other documents stipulated by international treaties of the
Republic of Kazakhstan.
2. The reception and registration of the documents confirming the placement of
goods and means of transport for temporary storage shall follow the procedure
established by the Government of the Republic of Kazakhstan.
Article 267. Customs Operations Involving the Placement of Goods in Temporary
Storage 1. For placing goods in temporary storage, the carrier, other persons with
authority in relation to goods, or their representatives shall present the customs body
with the transport (conveyance), commercial and (or) customs documents containing
information on the goods, the sender (receiver) of goods, and their country of departure
(destination).
Such documents may be submitted to the customs bodies in electronic form.
2. The customs bodies shall register documents, submitted for placing goods in
temporary storage, within a period not exceeding one hour after the submission of such
documents to the customs body followed by the issuance of the documents of confirmation
of registration to the person specified in paragraph 1 of this Article.
3. Goods shall be in temporary storage from the date of registration by the
customs body of documents submitted for placing the goods in temporary storage.
Article 268. The Period of Temporary Storage of Goods 1. The period of temporary storage of goods shall be two months.
2. The customs body may extend this period upon the written request of the person
with the authority in respect of goods or his (her) representative. The period for the
temporary storage of goods shall not exceed four months, and in the case of
international mail that is stored in the place of (agency), international postal
exchange, and baggage which is not received or claimed by a passenger transported by
air, shall not exceed six months. For certain categories of goods, the Customs Union
Commission may decide to set a period of temporary storage for less than the period
specified by paragraph 1 of this Article.
3. The period of temporary storage of goods shall be calculated from the day
following the date of registration by the customs body of the documents submitted for
placing goods in temporary storage.
4. At the expiration of the period of temporary storage of goods, goods which are
not placed under the customs procedure shall be detained by customs bodies in accordance
with Chapter 26 of this Code.
Article 269. Operations With Goods in Temporary Storage
1. Persons with a mandate in relation to goods, or their representatives, shall be
entitled to perform normal operations necessary to preserve the goods in their original
state, including inspecting and measuring the goods and moving them within the temporary
storage place.
2. Operations that are not specified in paragraph 1 of this Article, including the
taking of samples and specimens, correction of damaged packaging, and operations
necessary to prepare for the subsequent transport of the goods, may be made with the
permission of the customs body. The customs body shall refuse to issue a permit for such
operations if their implementation would lead to the loss of the goods or a change in
their status.
Article 270. The Origin and Termination of the Obligation to Pay Import
Duties and Taxes and Their Term of Payment for the Temporary Storage of Goods
1. The obligation to pay import duties and taxes for foreign goods placed in
temporary storage of goods arises when:
1) for the carrier or other person having authority over the goods at the time of
registration of the documents for placing the goods in temporary storage: after
registering the customs body documents submitted for placing the goods in temporary
storage;
2) for the owner of a temporary storage warehouse: from the moment of placing the
goods in temporary storage;
3) for a person engaged in the temporary storage of goods in places other than
warehouse of temporary storage: after registering the customs body documents submitted
for placing the goods in temporary storage.
2. The obligation to pay import duties and taxes on foreign goods placed (placed)
in temporary storage shall be terminated:
1) for the carrier or other person having authority over the goods at the time of
registration of the documents submitted for placing the goods in temporary storage: when
placing the goods in temporary storage or upon acceptance by another person for
temporary storage in a place other than a warehouse of temporary storage;
2) for the owner of a temporary storage warehouse: upon issuance of the goods from
the warehouse of temporary storage in connection with placing them under the customs
procedure;
3) for a person engaged in the temporary storage of the goods at a place other
than a warehouse of temporary storage: when the goods are placed under the customs
procedure;
4) for the persons specified in sub-paragraphs 1) and 3) of this paragraph: when
the goods are detained in accordance with Chapter 26 of this Code and in the cases
stipulated by paragraph 2 of Article 129 of this Code.
3. For the temporary storage of goods, the period of payment of import customs
duties and taxes shall be:
1) for the carrier or other person having authority over the goods at the time of
registration of the documents submitted for placing the goods in temporary storage:
in the case of loss of goods placed in temporary storage prior to placing them in
temporary storage, or another person taking them to temporary storage in a place other
than a warehouse for temporary storage, except for destruction (irretrievable loss) due
to an accident or force majeure, or due to natural loss under normal conditions of
carriage (transportation) and storage, the day of such loss, and if that date is not
known, then the date of registration by the customs body of the documents submitted for
placing the goods in temporary storage;
in the case of transfer of goods placed in temporary storage to the recipient or
another person without the permission of the customs body prior to placing them in
temporary storage, or taking them by another person to temporary storage in a place
other than a warehouse of temporary storage: the day of the transfer, and if that day is
not known, then the day on which the documents submitted for placing the goods in
temporary storage with the customs body are registered;
2) for a person engaged in the temporary storage of the goods at a place other
than a warehouse for temporary storage:
in the case of loss of goods placed in temporary storage prior to placing them in
a place other than a warehouse for temporary storage, except for destruction
(irretrievable loss) due to an accident or force majeure, or due to natural loss under
the normal conditions of carriage (transportation) and storage: the day of such loss,
and if that date is not known, then the date on which the documents submitted for
placing the goods in temporary storage with the customs body are registered;
in the case of the transfer of goods placed in temporary storage to the recipient
or to another person without the permission of the customs body prior to place them in a
place other than a temporary warehouse: the day of the transfer, and if that date is not
known, then the date on which the documents submitted for placing the goods in temporary
storage with the customs body are registered;
3) to the owner of a temporary storage warehouse or a person engaged in the
temporary storage of goods at a place other than a warehouse for temporary storage:
in the case of the loss of goods stored in temporary storage or in a place other
than a temporary warehouse, except for destruction (irretrievable loss) due to an
accident or force majeure or due to natural loss under the normal conditions of carriage
(transportation) and storage: the day of such loss, and if this date is not known, then
the day of on which the goods are placed in temporary storage or in a place other than a
warehouse of temporary storage;
in the case of the transfer of the goods stored in temporary storage or in a place
other than a warehouse of temporary storage, to the recipient or another person without
the permission of the customs body: the day of the transfer, and if that date is not
known, then the day on which the goods are placed in temporary storage or in place other
than a warehouse of temporary storage;
in the case of use of the goods stored in the warehouse of the recipient of goods
other than for temporary storage of the goods: the day of such use, and if that date is
not known, then the date on which the documents submitted for placing the goods in
temporary storage are registered with the customs body.
4. Import duties and taxes in the cases provided by paragraph 3 of this Article
shall be payable in the amount corresponding to the amount of import duties and taxes
that would be payable when the goods are placed under the customs procedure of release
for domestic consumption without tariff preferences and exemptions from the payment of
customs duties and taxes, which shall be calculated based on the rates of customs
duties, taxes, customs value, their physical characteristics in physical terms
(quantity, weight, volume or other characteristics) and market exchange rates
established in accordance with the laws of the Republic of Kazakhstan and in place on
the day of the term of payment of import duties and taxes imposed by paragraph 3 of this
Article, respectively.
SECTION 5. CUSTOMS OPERATIONS RELATED THE PLACEMENT OF GOODS UNDER CUSTOMS
PROCEDURES
Chapter 31. GENERAL PROVISIONS ON CUSTOMS OPERATIONS RELATED TO THE PLACEMENT
OF GOODS UNDER A CUSTOMS PROCEDURE
Article 271. The Procedure for Performing Customs Operations Related to the
Placement of Goods Under a Customs Procedure, and the Clearance of Goods
1. Customs operations related to the placement of goods under customs procedures,
and the customs clearance of goods, shall be carried out in the manner and under the
conditions determined by the customs legislation of the Customs Union and the Republic
of Kazakhstan.
The customs clearance of goods means the customs operations, established by the
customs legislation of the Customs Union and the Republic of Kazakhstan, necessary for
the introduction of goods into domestic consumption for export or for the application of
any other customs procedure.
The methods of performing the clearance of goods by customs officials shall be
determined by the Government of the Republic of Kazakhstan.
2. The procedure and technology of customs operations involving the placement of
goods under the customs procedure shall be established according to thes of goods
transported across the customs border of the Customs Union, the of transport used for
such a move (auto, air, rail, sea, river, etc.), and the categories of persons
transporting the goods.
3. Customs operations involving the placement of goods under a customs procedure
shall be performed by customs officials authorized by the commission of such customs
operations in accordance with their official (functional) responsibilities, on behalf of
the customs bodies.
4. The requirements of customs bodies when carrying out customs operations
involving the placement of goods under the customs procedure must be justified and
limited to the requirements necessary to ensure compliance with the customs legislation
of the Customs Union.
5. Customs operations involving the placement of goods under the customs procedure
shall be applied equally, regardless of the country of origin or the destination of the
goods.
Article 272. Placement of Goods Under a Customs Procedure
1. The placement of goods under a customs procedure begins with filing the customs
declaration and (or) the documents required for placing the goods under the customs
procedure, in the cases stipulated by this Code, with the customs bodies.
2. Goods subject to veterinary, phytosanitary and other forms of state control may
be placed under a customs procedure only after the implementation of appropriate
controls.
3. The placement of goods under a customs procedure is completed upon the release
of goods in accordance with the declared customs procedure.
Article 273. The Place and Time of Customs Operations Involving the Placement
of Goods Under a Customs Procedure 1. Customs operations involving the placement of goods under a customs procedure
shall be performed at the location of the customs bodies during their working hours.
2. Upon a reasoned request of the declarant or customs representative, an
individual customs operation related to the placement of goods under a customs procedure
may be performed outside the location and working hours of the customs bodies.
Article 274. Documents and Information Required for Placing Goods Under a
Customs Procedure
1. When placing goods under a customs procedure, the persons defined by this Code
are required to submit the documents and information necessary for the presentation of
goods to the customs bodies.
In carrying out customs operations involving the placement of goods under a
customs procedure, customs bodies may only require the documents and information that
are necessary to ensure compliance with the customs legislation of the Customs Union,
the presentation of which is stipulated by the customs legislation of the Customs Union.
2. The list of documents and information required for the release of goods, and
the submission deadlines, shall be established by this Code.
3. Customs bodies may not refuse to accept documents on the basis of the existence
of typographical, technical or grammatical errors, which do not alter the data contained
in the documents in a way that would influence the customs bodies’ decision to release
the goods.
4. Documents required for the release of goods may be submitted in electronic form
in accordance with this Code.
5. Forms of customs documents shall be determined by a decision of the Commission
of the Customs Union.
Customs documents shall be completed in Kazakh or Russian, unless another option
is provided by this Code.
6. In accordance with the international agreements of the member states of the
Customs Union and the international treaties of the member states of the Customs Union
with other states, the release of goods may be simplified and accelerated by using
customs documents of other states that are used for customs purposes.
Article 275. The Presence of Persons Concerned or Their Representatives in
Carrying Out Customs Operations Involving the Placement of Goods Under a Customs
Procedure
1. Interested persons or their representatives may be present during the
performance of customs operations involving the placement of goods under a customs
procedure.
2. At the request of the customs body, the persons concerned or their
representatives must be present during the performance of customs operations, involving
the placement of goods under a customs procedure, in order to facilitate the customs
bodies with their operations.
Article 276. The Priority Order of Placing Certain Categories of Goods Under
a Customs Procedure Goods needed for disaster management, natural and man-made emergency situations,
military equipment needed to perform peacekeeping actions or military exercises, as well
as perishable goods, live animals, radioactive materials, explosives, international
postal departures, express cargo, humanitarian and technical aid, communications and
materials for the media, parts, engines, supplies, equipment and tools required for the
repair of vehicles of international transportation, and other similar goods shall be a
matter of priority under a customs procedure.
Chapter 32.CUSTOMS DECLARATION OF GOODS
Article 277. General Provisions on the Customs Declaration of Goods
1. Goods are subject to customs declaration when placed under a customs procedure
or in other cases specified in accordance with this Code.
2. A customs declaration of goods shall be made by the declarant or customs agents
acting for and on behalf of the declarant.
3. A customs declaration shall be made in writing and (or) in electronic forms
using the customs declaration form.
Article 278. Customs Declarations
1. Depending on the declared customs procedures and persons transporting the
goods, the followings of customs declarations shall be applied on the customs
declaration of goods:
1) the declaration of goods;
2) the transit declaration;
3) the passenger customs declaration;
4) a declaration of the vehicle.
The forms and procedures for completing the customs declaration shall be
determined by decision of the Customs Union Commission.
2. The list of information that must be stated on the customs declaration shall be
limited to the information necessary for the calculation and collection of customs
duties and taxes, collection of customs statistics and the application of the customs
legislation of the Customs Union and other laws of the Republic of Kazakhstan.
3. The information to be listed (filled in, or indicated, or provided) in the
customs declaration for the goods and in the transit declaration, depending on customs
procedures, categories of goods and the persons transporting them, and the of transport,
may be reduced (shortened) according to the decision of the Customs Union Commission, or
the laws of the Republic of Kazakhstan, if it is stipulated by decision of the
Commission of the Customs Union.
The information must be listed in the passenger customs declaration and the
declaration of the vehicle.
4. A customs declaration can be used by transport (carriage), commercial and (or)
other documents containing the information necessary for the release of goods under the
customs procedure in cases and under the procedure established by this Code or by
decision of the Commission of the Customs Union.
5. A customs declaration may be submitted in the form of an electronic document in
accordance with this Code.
The order of presentation and use of a customs declaration in the form of an
electronic document shall be determined by decision of the Commission of the Customs
Union.
6. The submission of a customs declaration in writing must be accompanied by an
electronic copy to be presented to the customs bodies, unless otherwise stipulated by
the Customs Code of the Customs Union, a decision of the Commission of the Customs Union
or the laws of the Republic of Kazakhstan in the cases stipulated by a decision of the
Commission of the Customs Union.
The structure and format of electronic copies of customs declarations, as well as
the order of their presentation and use shall be determined by the decision of the
Commission of the Customs Union.
Article 279. Declaration of Goods 1. When placed under a customs procedure, except for the customs procedure of
customs transit, the declaration of goods shall be submitted to the customs bodies.
2. The declaration of goods shall contain the following basic information,
including a coded form:
1) the declared customs procedure;
2) information about the declarant, customs representative, the sender and the
recipient of the goods;
3) information about the vehicles used for the international transport of goods
and (or) their transportation through the customs territory of the Customs Union under
customs control;
4) information about vehicles of international transport and (or) means of
transport on which the goods were transported (will be transported) in the customs
territory of the Customs Union under customs control;
5) information about the goods, including:
name;
description;
classification code of the goods according to the Commodity Nomenclature of
Foreign Economic Activity;
name of the country of origin;
name of the country of departure (destination);
description of packages (number,, identification and serial numbers);
quantity in kilograms (gross and net weight) and other units;
customs value;
statistical value;
6) information on the calculation of customs duties and taxes, including:
rates of customs duties and taxes;
application of preferential customs duties and taxes;
the calculated amount of customs duties and taxes;
market exchange rates established in accordance with the laws of the Republic of
Kazakhstan and used for the calculation of customs duties and taxes in accordance with
this Code;
7) information on foreign trade transactions and their basic conditions;
8) information on compliance with the restrictions;
9) information about the manufacturer of the goods;
10) information demonstrating compliance with the conditions for placing goods
under the customs procedure;
11) information on the documents submitted in accordance with Article 281 of this
Code;
12) information about a person, who filled out (or arranged) a declaration of
goods;
13) place and date of the declaration of goods.
Article 280. Transit Declaration 1. When goods are placed under the customs procedure of customs transit, the
transit declaration shall be presented to the customs body of departure.
2. The transportation (carriage), commercial and (or) other documents may be
submitted as a transit declaration, including those which are defined by international
treaties of the Republic of Kazakhstan that contain the information specified by
paragraph 3 of this Article.
3. The transit declaration shall contain the following information (about):
1) information regarding the sender and the recipient of the goods, according to
the conveyance (carriage) documents;
2) the country of origin and country of destination of the goods;
3) information about the declarant;
4) information about the carrier;
5) information about the vehicle of international transport by which the goods are
transported;
6) the name, quantity and value of the goods in accordance with the commercial,
transport (carriage) documents;
7) the code of goods in accordance with the Harmonized System of Commodity
Description and Coding or the Commodity Nomenclature of Foreign Economic Activity,
including at least the first six digits;
8) the goods’ gross weight or volume as well as the number of goods in additional
units (if possible) for each code of the Commodity Nomenclature of Foreign Economic
Activity or the Harmonized System of Commodity Description and Coding;
9) the number of packages;
10) the destination of the goods in accordance with the conveyance (carriage)
documents;
11) documents confirming compliance with the restrictions associated with the
movement of goods across the customs border of the Customs Union, if such transfer is
permitted on presentation of these documents;
12) planned reloading of goods or cargo operations en route.
If the documents specified by paragraph 2 of this Article do not contain all the
information specified in this paragraph, the missing information must be attached to a
transit declaration or subsequent documents submitted to the customs bodies.
4. The customs body may not require the submission of other information from the
declarant, except for the information specified in paragraph 3 of this Article.
5. The transit declaration shall be registered by customs bodies, including with
the use of information systems and information technology employed by the customs
bodies.
The procedure for filing and registering the transit declaration shall be
determined by decision of the Commission of the Customs Union.
Article 281. Submission of Documents for the Customs Declaration of Goods
1. The submission of a customs declaration must be accompanied by the submission
of the documents on the basis of which the customs declaration is filled to the customs
body, unless otherwise provided by this Code.
These documents include:
1) the credentials of the person making the customs declaration;
2) the documents confirming the commission of foreign trade transactions, or other
documents confirming the right of possession, use and (or) disposal of goods not within
the foreign trade transactions, and other commercial documents available to the
declarant;
3) conveyance documents.
2. If necessary, the following documents shall be presented with the documents
specified in paragraph 1 of this Article:
1) proof of compliance with the requirements of foreign exchange controls, in the
cases provided by the currency legislation of the Republic of Kazakhstan;
2) proof of compliance with the prohibitions and restrictions, including
restrictions on the use of special protective, antidumping and countervailing measures
in cases stipulated by international treaties of the Republic of Kazakhstan, the
decisions of the Commission of the Customs Union and the legal regulations of the
Republic of Kazakhstan, issued in accordance with international treaties of the Republic
of Kazakhstan;
3) proof of the payment of customs duties and taxes in accordance with Article 138
of this Code;
4) documents confirming the guarantee of payment of customs duties and taxes if
the goods are released on the terms of such a guarantee;
5) documents confirming the full or partial exemption from customs duties and
taxes in accordance with the customs procedures established by this Code, as well as in
other cases stipulated by the legislation of the Republic of Kazakhstan.
3. The list of electronic documents and the manner of their presentation shall be
determined by the Government of the Republic of Kazakhstan.
4. If some documents could not be submitted at the time of submitting the customs
declaration, the customs body may authorize the filing of such documents prior to the
release of goods at the request of the declarant.
When certain documents cannot be submitted within a specified time requested by
the declarant, the customs bodies shall permit the submission of copies with further
submission of the documents by the period required to obtain them, but no later than
thirty (30) calendar days after the registration of the customs declaration if the
document is not required to make a decision on release of the goods. The declarant shall
be responsible for a failure to file the documents in a timely manner, or for any
unreliable information contained in the previously filed copies of the documents.
5. The original documents or copies shall be submitted with the customs
declaration of goods. The customs body may verify the compliance of copies of the
documents with the originals.
If the documents were previously used for a customs declaration, it is enough to
provide copies of these documents or information about these documents to the customs
body.
6. On the customs declaration of goods, documents may be submitted in the form of
electronic documents in accordance with this Code.
The manner of presentation and the use of electronic documents shall be determined
by the customs legislation of the Customs Union.
7. Submission of a customs declaration in electronic form may not be accompanied
by the documents on the basis of which the customs declaration was filed, including the
documents specified by Articles 344, 357, 369, 398, 403 and 413 of this Code, if such
documents were previously submitted to the customs body or may be presented later in
accordance with the customs legislation of the Republic of Kazakhstan.
8. The customs body may accept and use the customs declaration documents and
information compiled in the official languages of the member states of the Customs Union
and foreign languages. The customs body is entitled to require a translation of the
information contained in the documents into Kazakh or Russian.
9. For the purposes of registration of the declarant or customs representative in
electronic (computer-based) form, the following documents shall be submitted to the
customs body:
1) for legal entities:
a notarized copy of the state registration of the legal entity or the certificate
of registration for its structural unit;
certificate from the bank to open a corporate account;
identification number;
2) for individuals:
identification card;
certificate from the bank to open a bank account (if any);
identification number.
Article 282. Additional Documents Submitted During the Customs Declaration in
Accordance With the Terms of the Customs Procedures Upon the customs declaration of goods in accordance with the terms of the declared
customs procedure, the following documents shall be presented in addition to the
documents specified in Article 281 of this Code:
1) for the customs procedure for processing in the customs territory: the document
on the conditions for processing in the customs territory in accordance with paragraph 1
of Article 344 of this Code;
2) for the customs procedure for processing outside the customs territory: the
document on the conditions for processing outside the customs territory, except in cases
where the purpose of recycling is maintenance;
3) for the customs procedure of processing for domestic consumption: the document
on the conditions of processing of goods for domestic consumption;
4) for the customs procedure of re-importation: the customs declaration, adopted
by the export of goods and documents confirming the date of the movement of the goods
across the customs border of the Customs Union when exported;
5) for the customs procedure of re-exports of goods previously placed under the
customs procedure for release for domestic consumption: documents containing information
about:
the circumstances of the importation of goods into the customs territory of the
Customs Union (based on the documents evidencing the foreign trade);
the non-fulfillment of the conditions of foreign trade;
placing these goods under the customs procedure of release for domestic
consumption;
use of these products after being placed under the customs procedure of release
for domestic consumption;
6) for the customs procedure for destruction: the conclusion of the authorized
body in the field of environmental protection about the feasibility of destruction of
the goods;
7) for the customs procedures for the free customs zones and free warehouses;
documents in accordance with the international treaties of the member states of the
Customs Union.
Article 283. Deadline for Submission of the Customs Declaration 1. The customs declaration for goods imported into the customs territory of the
Customs Union, shall be submitted before the expiration of the temporary storage of
goods, unless otherwise prescribed by this Code.
2. The customs declaration for goods exported from the customs territory of the
Customs Union shall be submitted before their departure from the customs territory of
the Customs Union, unless otherwise prescribed by this Code.
3. The customs declaration for goods which are weapons or provide the means for
committing a crime or an administrative offence, and in regard to which it was decided
to return them and they are subject to customs declaration in accordance with this Code,
shall be filed within thirty days from the date of entry into force of:
1) the court's dismissal of the criminal (administrative) responsibility;
2) the decision of the customs body (official) to release from administrative
liability;
3) the decision of the court or the customs body (official) on the dismissal of
the criminal (administrative) proceedings;
4) the decision of the court or the customs body (official) on administrative or
criminal liability.
4. If the customs declaration for the goods specified in paragraph 3 of this
Article is not filed within the prescribed period, the goods shall be detained by
customs bodies in accordance with Chapter 26 of this Code.
Article 284. Declarant
Declarants may be:
1) a person of a member state of Customs Union:
who has entered into a foreign trade transaction or on behalf of (on behalf) of
whom the transaction is concluded;
who has the right to possess, use and (or) dispose of the goods - in the absence
of foreign trade transactions;
2) foreign persons:
who are physical persons transporting goods for personal use;
persons enjoying customs privileges in accordance with Chapter 52 of this Code;
organizations having a representative office, established in the territory of a
member state of the Customs Union according to the prescribed procedure - in case of the
declared customs procedures for temporary importation, re-export, and customs procedure
of release for domestic consumption only in respect of goods imported for such
representatives’ own use;
persons entitled to dispose of the goods, which are not part of the transaction,
and where one of the parties acts in favor of a member state of a Customs Union;
3) for the application of the customs procedure of customs transit - the persons,
specified by sub-paragraphs 1) and 2) of this Article, and:
the carrier, including customs carrier;
the forwarder, if he (she) is a member state of the Customs Union.
Article 285. The Rights of the Declarant
For the customs declaration of goods and performance of other customs operations
necessary for placing goods under the customs procedure, the declarant shall be entitled
to:
1) inspect, measure and perform cargo operations with goods under customs control;
2) take samples of goods under customs control, with the permission of the customs
bodies, under the conditions stipulated by Article 247 of this Code;
3) be present during customs inspections and customs clearance of goods by customs
bodies and persons taking samples and specimens of the goods;
4) get acquainted with the existing results of research samples and specimens of
the declared goods in the customs bodies;
5) provide, in accordance with this Code, the documents and information in an
electronic form;
6) appeal against decisions, and actions (inaction) of customs bodies or their
officials;
7) engage experts to refine the details of the declared goods;
8) exercise other rights provided by this Code.
Article 286. Duties of the Declarant
For the customs declaration of goods and the performance of other customs
operations required for placing goods under the customs procedure, the declarant shall:
1) make customs declaration of goods;
2) submit to the customs bodies the documents on which the declaration for customs
is based, unless otherwise stipulated by the customs legislation of the Customs Union;
3) present the declared goods in cases prescribed by this Code, or at the request
of the customs bodies;
4) pay customs duties and taxes, and (or) ensure their payment in accordance with
this Code;
5) comply with the requirements and conditions of the use of the goods in the
customs procedure;
6) comply with other requirements of this Code.
Article 287. Responsibility of the Declarant
The declarant shall be responsible in accordance with the laws of the Republic of
Kazakhstan for the non-performance or improper performance of duties under Article 286
of this Code and for the inclusion of false information stated in the customs
declaration, including the adoption of the customs body of the decision on release of
the goods using the risk management system.
Article 288. Filing and Registration of the Customs Declaration 1. The customs declaration shall be filed by the declarant or customs agents with
the customs body competent to register the declaration in accordance with the customs
legislation of the Republic of Kazakhstan.
2. The date and time of filing the customs declaration and an electronic copy of
necessary documents shall be recorded by customs bodies, including with the use of
information technology.
3. The customs body shall register or refuse to register the customs declaration
within a period of no more than two (2) hours from the moment of submission of the
customs declaration according to the procedure determined by the decision of the
Commission of the Customs Union.
4. The customs body shall refuse to register the customs declaration if:
1) the customs declaration is submitted to a customs body that is not be entitled
to register the customs declaration;
2) the customs declaration is submitted by an unauthorized person;
3) the necessary information required by Articles 278 - 280 of this Code is not
provided in the customs declaration;
4) the customs declaration is not signed or properly certified or is lacking in
due form;
5) acts related to the declared goods that were not committed and, in accordance
with this Code, must be performed prior to, or simultaneously with, the filing of the
customs declaration
5. The refusal to register the customs declaration shall be made by a customs body
in writing, specifying the reasons for said refusal.
In case of a refusal to register the customs declaration, the customs declaration
and the documents shall be returned to the declarant or customs agent.
6. If a customs declaration is not registered by the customs body, such a
declaration shall not be filed for customs purposes.
7. From the moment of its registration, the customs declaration shall become a
document testifying to the facts of legal significance.
8. The provisions of paragraphs 2 and 3 of this Article shall not apply when the
customs declaration of goods is placed under the customs procedure of customs transit.
Article 289. Amendments and Supplements to the Information Stated in the
Customs Declaration 1. Information stated in the customs declaration may be amended or supplemented
prior to the release of goods with the permission of the customs body on a reasoned
written request of the declarant, with consideration of the following conditions:
if making changes and additions do not affect the decision on release of goods and
do not involve the need to change the information affecting the determination of the
amount of customs duties and taxes, except for adjustment of the customs value of goods,
and compliance with applicable prohibitions and restrictions;
if at the time of receipt of the declarant’s application, the customs body has not
informed him (her) of the time and place of customs examination and (or) there is no
decision on holding other forms of customs control of the goods.
Amendments and additions to the information stated in the registered customs
declaration cannot result in the application of information to products other than those
that were specified in the registered declaration.
2. Changes and additions to the customs declaration after the release of goods is
allowed in cases and procedures which are determined by decision of the Commission of
the Customs Union.
3. Customs bodies may not, on their own initiative, order or request a person to
fill in the customs declaration, or to change or supplement the information contained in
it, except for the entries which are within the competence of the customs bodies,
adjustments of the customs value of goods, and (or) after the release of goods changes
of other information affecting the determination of the amount of customs duties and
taxes and prohibitions and restrictions made in accordance with the provisions of the
customs legislation of the Customs Union.
Article 290. Withdrawal of the Customs Declaration
1. At the written request of the declarant, the registered customs declaration for
foreign goods may be withdrawn prior to the adoption of the customs bodies’ decision to
release the goods.
When a customs declaration is withdrawn, a new customs declaration must be filed
within the period of temporary storage of goods.
Upon failure to file a new customs declaration within the period specified in the
second part of this paragraph, the goods shall be detained by the customs bodies in
accordance with Chapter 26 of this Code.
2. Upon the written request of the declarant, the customs declaration for the
goods of the Customs Union may be withdrawn prior to the actual departure of the goods
from the customs territory of the Customs Union, including after the decision to release
the goods.
To revoke a customs declaration for the goods of the Customs Union in the
treatment of revocation, the location of the goods must be specified.
3. The withdrawal of the customs declaration shall be allowed with the written
permission of the customs body, if, prior to receipt of the application by the
declarant, the customs body has not informed the declarant about the place and the time
for the customs clearance of goods declared in the customs declaration, and (or) has not
found a violation of the customs legislation of the Customs Union, involving
administrative or criminal responsibility.
Customs declarations may be withdrawn after a customs inspection of goods, if
during the course of that examination no violations of the customs legislation of the
Customs Union were discovered which involve administrative or criminal liability.
Article 291. Preliminary Customs Declaration of Goods
1. Customs declarations can be filed against foreign goods before their
importation into the customs territory of the Customs Union.
2. If, for customs purposes, conveyance or commercial documents accompanying the
goods should be used with the previous customs declaration of goods, the customs body
shall accept certified copies of the documents or information from these documents in
electronic form provided by the declarant, and after the presentation of goods to the
customs bodies, the customs bodies shall compare the information contained in the copies
of these documents with the information contained in the original documents, including
electronic documents.
3. In a preliminary customs declaration, the customs declaration may be missing
information which cannot be known by the declarant before the importation of goods into
the customs territory of the Customs Union and (or) presentation to the Customs Union.
Such information should be included in the customs declaration before the decision
to release the goods as determined by a decision of the Commission of the Customs Union
is made.
Customs duties and taxes shall be paid prior to the release of the goods.
4. In case of a change of cost, quantity or weight indicators, other than
previously claimed, copies of conveyance (transport) or commercial documents must be
submitted confirming the change of value, quantity or weight.
5. If, after the import of goods into the customs territory of the Customs Union,
the declarant found a discrepancy of cost, quantity or weight indicators other than
previously claimed, the declarant is entitled to revoke the customs declaration in
accordance with the procedure provided by Article 290 of this Code.
6. In a preliminary customs declaration of goods, the legal regulations in force
on the date of registration of the customs declaration by the customs bodies shall be
applied.
7. If the goods are not submitted to the customs body that registered the customs
declaration, or any other customs body as defined in accordance with the customs
legislation of the Republic of Kazakhstan, within thirty (30) calendar days following
the date of its registration, or within that period in which the prohibitions and
restrictions are introduced, the customs body shall refuse to release such goods.
Article 292. Incomplete Customs Declaration of Goods 1. If for reasons beyond his/her control, the declarant does not have all the
information needed to complete a customs declaration, the incomplete customs declaration
of goods is allowed by filing an incomplete customs declaration on the condition that it
states the information necessary to produce the goods for the calculation and for
payment of customs payments and taxes.
The information should confirm compliance with applicable prohibitions and
restrictions, and allow the customs body to identify the goods on the totality of their
quantitative and qualitative characteristics.
2. An incomplete customs declaration can be used in cases where the movement of
imported goods shall be:
1) in an open vehicle - if the application cannot identify the exact weight of the
goods on the date of registration of the customs declaration by the customs body;
2) in special containers and vehicles - if it is impossible to identify the exact
number of goods without operations with the goods.
3. When the declarant presents an incomplete customs declaration, the same terms
and conditions provided by this Code shall apply, including the method of calculation
and payment of customs duties and taxes which would apply if initially the full and
properly filled out customs declaration was provided.
4. Where an incomplete customs declaration has been used, the declarant shall
submit a complete customs declaration with the adjusted and updated information within a
period not exceeding thirty (30) days from the date of registration by the customs body
of the incomplete customs declaration.
Article 293. Periodic Customs Declaration of Goods 1. When the same goods are regularly moved across the customs border of the
Customs Union by the same person, the customs official may authorize submission of the
customs declaration for the goods across the customs border of the Customs Union within
thirty (30) calendar days.
2. Goods shall be considered as one and the same if they have the sameification
code under the Commodity Nomenclature of Foreign Economic Activity.
3. Goods shall be considered as regularly moved across the customs border of the
Customs Union by the same person if the same person makes three (3) or more shipments of
the same goods within thirty (30) calendar days.
4. For customs purposes, a single shipment is considered as:
for the export of goods from the customs territory of the Customs Union: the
movement of the same goods through the same checkpoint and their customs declarations
are made in the same customs body within thirty (30) calendar days of one foreign trade
agreement (contract), regardless of the number of individual shipments;
for the import of goods into the customs territory of the Customs Union: the same
goods, where the customs declaration is made in the same customs body within thirty (30)
calendar days of one foreign trade agreement (contract), regardless of the number of
individual shipments.
5. Customs duties and taxes shall be paid prior to the release of goods for a full
customs declaration, except for excisable goods
6. Customs duties and taxes on excisable goods shall be paid prior to the release
of goods on periodic customs declaration.
7. In periodic customs declarations, the legal regulations of the Republic of
Kazakhstan shall be applied which are in effect on the date of registration by the
customs body of the periodic customs declaration.
8. A periodic customs declaration shall be made by filing a periodic customs
declaration prior to the delivery period, on condition of the payment of customs duties
and taxes. Requiring the payment of customs duties and taxes shall not apply to
participants in foreign economic activity included in the register of authorized
economic operators in accordance with Chapter 6 of this Code. In this case, a periodic
customs declaration shall be filled for a single consignment.
9. The customs body exercises the effective accounting and control of the movement
of each delivery of goods within the term of validity of the periodic customs
declaration.
10. A full customs declaration shall be presented and filed with the actual number
of imported or exported goods no later than ten (10) calendar days after the end of the
delivery period.
In the case of import (or export) of goods in amounts other than the amounts
stated in the periodic customs declaration, a full customs declaration shall be filed
with the actual quantity of imported (exported) goods. The periodic customs declaration
for the next delivery period shall be filed with these changes.
11. The customs body shall refuse the application of a periodic customs
declaration in the following cases:
1) where the alleged movement of goods is not eligible for periodic customs
declaration procedures;
2) for persons who are in arrears on payment of customs duties and taxes;
3) for persons against whom bankruptcy proceedings have been initiated.
Article 294. Temporary Customs Declaration of Goods
1. When transferring goods across the customs border of the Customs Union by
pipeline transport, and accurate information on the number and (or) the customs value
cannot be provided, a temporary customs declaration shall be permitted by filing a
temporary declaration of goods.
2. The period of time during which the supply of goods in accordance with the
declared customs procedure is produced from the place of customs operation or departure
on export from the territory of the Republic of Kazakhstan, as well as from the point of
arrival or import into the territory of the Republic of Kazakhstan, shall not exceed one
(1) calendar month. In this case, the place of departure and the place of entry shall be
the places of installation of metering of goods transported by pipelines in the
territory of the Republic of Kazakhstan or elsewhere, in accordance with Article 449 of
this Code. The temporary declaration of goods shall be adopted by the customs bodies no
earlier than within fifteen (15) calendar days.
3. After delivery of the goods, the declarant shall submit a full declaration for
the goods which are produced in the stated period of time.
Filing a complete declaration of goods shall be carried out no later than ninety
(90) days from the day following the last day of the time period provided for the
delivery of goods, and declared in the temporary declaration of goods.
4. In the temporary declaration of goods, the statement of information on the
approximate number of goods and their preliminary customs value on the day of
application, which is determined based on the estimated price of the goods stipulated by
the foreign trade agreement (contract) on the basis of which the movement of goods is
carried out, shall be permitted.
The number of replaced goods shall not exceed the quantity declared in the
temporary declaration of goods.
5. The laws of the Customs Union and the Republic of Kazakhstan in effect on the
day of registration by the customs body of the temporary declaration of goods shall
apply to the customs declaration of goods using the procedure for temporary customs
declaration.
6. If by the time of application of the temporary customs declaration a particular
buyer (receiver) is not defined, then the declarant shall submit a temporary customs
declaration for goods within a single trade agreement (contract) with further subsequent
submissions of several complete customs declarations equal to the number of actual
customers (recipients).
7. Customs duties and taxes shall be paid prior to the release of goods by customs
bodies. If the amount of payable customs duties and taxes increased due to a
clarification of the information specified in paragraph 4 of this Article, the extra
payment shall be executed upon submission of the complete declaration for the goods
before they are released by customs bodies. Fines are not charged in this case.
Excessively or erroneously paid customs duties and taxes shall be returned in accordance
with Chapter 17 of this Code.
8. If upon the expiration of ninety (90) days after the end of the time period
provided for the supply of goods, the goods are not moved across the customs border of
the Customs Union, the temporary declaration of goods in which the goods were declared
shall be subject to recall in accordance with the procedure specified in Article 290 of
this Code.
Article 295. Features of Customs Declarations of Goods in an Unassembled or
Disassembled Form, Including Incomplete or Unfinished Form, Moved Within a
Specified of Period Time 1. Goods in an unassembled or disassembled form, including the incomplete or
unfinished, which are expected to be imported by various consignments over a period
longer than the period specified in Article 268 of this Code, may be declared with the
sameification code under the Commodity Nomenclature of Foreign Economic Activity in the
presence of permission of the customs body.
2. Permission shall be issued by the customs bodies on the basis of a justified
written application by the declarant before the importation of the goods.
3. The permission shall include:
1) information about the declarant;
2) a preliminary decision on theification of the goods in accordance with the
Commodity Nomenclature of Foreign Economic Activity issued to the declarant by the
authorized body in customs affairs, and supporting theification of goods in an
unassembled or disassembled, including the incomplete or unfinished form by theification
code of the finished or complete product;
3) the period of importation of the goods;
4) other information determined by the authorized body in customs affairs.
4. The term of validity of the permission shall be one (1) year, and this term may
be extended upon the reasoned written application of the declarant, for a term not
exceeding six (6) months.
5. The procedure for issuance, renewal, suspension and withdrawal of permission
shall be determined by the Government of the Republic of Kazakhstan.
6. Customs declaration of goods shall be carried out in accordance with the terms
of the declared customs procedure.
7. The procedure for customs declaration and clearance of goods in a non-assembled
or disassembled, including in incomplete or unfinished form transported over a set
period of time, shall be determined by the Government of the Republic of Kazakhstan.
Chapter 33. RELEASE OF GOODS
Article 296. The Grounds and Manner for Releasing Goods
1. Goods can be released by customs bodies under the following conditions:
1) the customs bodies are presented by the licenses, certificates, permits and
(or) any other documents, necessary for the release of goods in accordance with this
Code and (or) other international agreements of the member states of the Customs Union,
except in cases where in accordance with this Code, the specified documents can be
submitted after the release of the goods;
2) the necessary requirements and conditions for placing goods under the chosen
customs procedure in accordance with this Code are met, and on establishing the customs
procedures in accordance with paragraph 2 of Article 306 of this Code, they are
regulated by the international agreements of the member states of the Customs Union and
the legislation of the Republic of Kazakhstan;
3) the customs duties and taxes for the goods have been paid, or security for
their payment has been given in accordance with this Code.
2. The goods are to be released by the customs bodies within a period not
exceeding the period specified by Article 297 of this Code.
3. Goods shall be released by the customs body in the manner prescribed by this
Code, unless otherwise specified by decision of the Commission of the Customs Union, and
relevant notes must be made in (on) the customs declaration, commercial and transport
(shipping) documents, and the corresponding information must be inserted into the
information systems of the customs body.
Article 297. The Term of Release of Goods
1. The goods must be released by the customs body not later than one (1) working
day following the date of registration of the customs declaration, unless otherwise
provided by this Code.
Where the goods being released are not subject to export duties upon being placed
under the customs procedure for exports, and for those goods placed under the customs
procedure of temporary exportation (the list of which is determined by the Commission of
the Customs Union), the release should be completed by the customs body not later than
four (4) hours after the registration of the declaration for the goods. In cases where
the declaration for goods is registered less than four (4) hours before office closing
hours of the customs body, release of the goods must be completed not later than four
(4) hours from the opening hours of the customs body. The time for the customs control
procedures is included in this timeframe.
2. When using the preliminary customs declaration of goods procedure in accordance
with Article 291 of this Code, the release of goods shall be completed by the customs
body not later than one (1) working day following the day the goods were presented to
the customs body which registered the customs declaration.
3. The release of goods may be suspended in accordance with Articles 440 and 441
of this Code.
4. The date for the release of goods may be extended with the written permission
of the head of the customs body, the deputy head of the customs body, or persons
replacing them, to account for the time required to conduct or complete the customs
control with the written permission of the head of the customs body, and cannot exceed
ten (10) working days from the day following the day of registration of the customs
declaration, unless otherwise provided by this Code.
Article 298. Release of Goods Prior to Filing the Customs Declaration
1. When placed under a customs procedure, except for the customs procedure of
customs transit imported (having been imported) into the customs territory of the
Customs Union of certain categories of goods specified in Article 276 of this Code,
using the special simplified terms for authorized economic operators in accordance with
paragraph 2 of Article 65 of this Code, the goods may be released before filing the
customs declaration if the declarant presents:
1) commercial or other relevant documents that contain information about the
sender and recipient of the goods, the country of origin and destination of goods, the
name, description,ification code of goods under the Commodity Nomenclature of Foreign
Economic Activity for at least the first four digits, the quantity, total weight and
value of the goods;
2) a covenant in writing filed with the customs declaration, along with the
submission of required documents and information, not later than on the tenth (10th) day
of the month following the month of the release of goods with information about the
purpose of the use of the goods and the customs procedure under which the goods are
placed;
3) the documents and information demonstrating compliance with the prohibitions
and restrictions, except where such documents and information may be submitted at the
time of filing the customs declaration.
2. When goods are released prior to filing the customs declaration, there is a
covenant to pay import duties and taxes on these products:
1) to be paid by the declarant from the date of such release;
2) terminated in cases specified by sub-paragraphs 1) - 7), 9) and 10) of
paragraph 2 of Article 129 of this Code, and when records are made (per records) in (on)
a customs declaration on the release of goods;
3) to be executed:
before the expiration of the term specified in sub-paragraph 2) of paragraph 1 of
this Article. In addition, for the purposes of calculating the import customs duties and
taxes, the customs duties, taxes, and market exchange rates established in accordance
with the laws of the Republic of Kazakhstan and in force on the date of registration of
the customs declaration;
in cases if, within the term specified in sub-paragraph 2) of paragraph 1 of this
Article in respect of goods released before submission of the customs declaration, the
customs body did not include (put down) in (on) a customs declaration records about the
release of goods - (the covenant to pay import duties and taxes on these products is to
be executed) on the last day of the term specified in sub-paragraph 2) of paragraph 1 of
this Article. In this case, for the purposes of calculating the import customs duties
and taxes, the customs duties, taxes, and market exchange rates established in
accordance with the tax laws of the Republic of Kazakhstan being in force on the last
day of the term specified in sub-paragraph 2) of paragraph 1 of this Article, shall be
applied.
3. In respect of goods specified in Article 276 of this Code, insurance on the
payment of customs duties and taxes must be provided for them to be released prior to
customs declarations, except for those goods needed for disaster management, natural and
man-made emergency situations, military equipment needed to perform peacekeeping actions
or to conduct exercises, as well as humanitarian and technical assistance.
4. Where the declarant shall act as the authorized economic operator, the release
(of goods) prior to the customs declaration of goods is applied on the condition that
the payable amount of customs duties and taxes shall not exceed the amount of customs
duties and taxes provided by the authorized economic operator in accordance with Article
62 of this Code.
Article 299. Release of Goods in Case of the Need to Research Documents,
Samples and Specimens of Goods or Obtaining the Opinion of an Expert 1. If the customs bodies decide that they need to study samples of goods, a
detailed technical documentation, or that they require an examination to verify the
reliability of the information indicated in the customs declaration and other documents
submitted to the customs bodies, the goods shall be released until the results of
customs examination are issued, under the condition that the declarant guarantees the
payment of customs duties and taxes in the amount of customs duties and taxes, which can
be further additionally assessed following the results of such studies and examinations.
2. Goods will not be released where the customs bodies have found indications that
the goods may be subject to prohibitions and restrictions, and where the evidence to
verify that they are abiding by these prohibitions and restrictions is not provided by
the declarant.
Article 300. Release of Goods in the Detection of a Crime or Administrative
Offence
1. In the event of a crime or administrative offence, the release of goods may be
made before the end of the proceedings or upon the completion of the administrative
process, if such goods are not removed or seized in accordance with the laws of the
Republic of Kazakhstan.
2. Chapter 16 of this Code may provide for a guarantee of payment of customs
duties and taxes, which may be additionally charged.
Article 301. Conditionally Released Goods
1. Conditionally released goods are those that are placed under the customs
procedure to be release for domestic consumption, and for which:
1) privileges (discounts on payment) are provided upon payment of import duties
and taxes associated with restrictions on the use and (or) disposal of goods;
2) there are restrictions on the use and (or) disposal related to the provisions
of the documents specified in sub-paragraph 1) of paragraph 1 of Article 296 of this
Code, after the release of the goods;
3) the lesser amount between the rates of import duties and the amount of import
duties established by the Common Customs Tariff shall apply.
2. Conditionally released goods, as specified by sub-paragraph 1) of paragraph 1
of this Article, may be used only for those purposes consistent with the terms of the
privileges granted.
Conditionally released goods, as specified by sub-paragraph 2) of paragraph 1 of
this Article, shall not be transferred to third parties by sale or any other disposal
method, and in cases where restrictions on the importation of goods are set to ensure
the quality control and safety of these goods, their use (operation, consumption) in any
form is prohibited.
Conditionally released goods specified by sub-paragraph 3) of paragraph 1 of this
Article may only be used within the territory of the Republic of Kazakhstan.
3. Conditionally released goods have the status of foreign goods and are under the
customs control.
4. Goods specified by sub-paragraph 1) of paragraph 1 of this Article are deemed
to be conditionally released before the termination of the obligation to pay the
outstanding amounts of import customs duties and taxes, unless otherwise provided by
this Code.
5. Conditionally released products acquire the status of goods of the customs
union after:
termination of the obligation to pay the outstanding amounts of import customs
duties and taxes in respect of goods specified by sub-paragraph 1) of paragraph 1 of
this Article;
the submission of the documents, as specified by sub-paragraph 1) of paragraph 1
of Article 296 of this Code, in respect of goods specified by sub-paragraph 2) of
paragraph 1 of this Article;
payment of import customs duties, which is the difference between the import
duties calculated at the rate of import duties establishing by a Common Customs Tariff,
and the amounts of import duties paid for the release of goods in relation to the goods
specified by sub-paragraph 3) of paragraph 1 of this Article.
International treaties of the Republic of Kazakhstan and (or) the decisions of the
Commission of the Customs Union may establish other circumstances in which the
conditionally released goods shall acquire the status of the Customs Union goods.
6. To obtain the status of Customs Union goods, conventionally-produced goods
cannot be repeatedly placed under the customs procedure of release for domestic
consumption.
The procedure for payment of customs duties, taxes or submission of documents
specified by sub-paragraph 1) of paragraph 1 of Article 296 of this Code, in the cases
mentioned by the first part of paragraph 5 of this Article, shall be governed by this
Code.
7. International agreements of the member states of the Customs Union or the
customs legislation of the Republic of Kazakhstan may establish other cases and the
procedure for theification of goods to be released conditionally.
Article 302. Refusal to Release Goods 1. Failure to comply with the conditions of release of the goods stipulated by
paragraph 1 of Article 296 of this Code, and in the cases provided by paragraph 7 of
Article 291 of this Code, and by paragraph 2 of this Article, the customs body refusing
the release shall list all of the reasons that give rise to such failure and
recommendations to address them, not later than by the expiration of the release of the
goods.
The procedural formalities for refusing to release goods are determined by
decision of the Commission of the Customs Union.
2. The customs body shall refuse to release the goods if customs control revealed
violations of the customs legislation of the Customs Union, except if:
the violations, not constituting the offence, are eliminated;
the violations are eliminated, and the declared goods are not removed or seized in
accordance with the laws of the Republic of Kazakhstan.
3. The customs body shall refuse to release the goods if it is found that the
declarant claims false information which affects the determination of the amount of
customs duties and taxes owed, including incorrect coding under the Commodity
Nomenclature of Foreign Economic Activity, country of origin, the rates and the amount
of customs duties and taxes, payment method and other information related to the payment
of customs duties and taxes, except for the adjustment of the customs value of goods.
Chapter 34. TRANSFER OF GOODS AND (OR) VEHICLES INTO STATE OWNERSHIP
Article 303. Transfer of Goods and (or) Vehicles Into State Ownership Goods and (or) vehicles are transferred into the state ownership where:
1) a court decision has been issued to confiscate the goods and (or) vehicles for
offences in the field of customs affairs;
2) a customs declaration in respect of goods placed under the customs procedure
contains a waiver in favor of state ownership, and the goods in question are transferred
and accepted by the state.
Article 304. The Order Transferring the Goods and (or) Vehicles Into State
Ownership Under the Decision of a Court 1. Goods and (or) vehicles shall be transferred into state ownership from the date
of entry into force of the court decision on the confiscation of goods and (or)
vehicles.
2. The customs body, following a decision of a court, shall transfer the
confiscated goods and (or) vehicles to the designated authorized state body of the
Republic of Kazakhstan in accordance with the laws of the Republic of Kazakhstan.
Article 305. The Manner of Transferring Goods Placed Under Customs Procedure
With a Waiver in Favor of State Ownership Into State Ownership Goods placed under the customs procedure with a waiver to the state shall be
transferred to state ownership by the customs declaration, and the transfer and
acceptance of the goods from the declarant by the designated authorized state body of
the Republic of Kazakhstan shall be made in accordance with the laws of the Republic of
Kazakhstan.
SECTION 6. CUSTOMS PROCEDURES
Chapter 35. GENERAL PROVISIONS ON CUSTOMS PROCEDURES
Article 306.s of Customs Procedures
1. The followings of customs procedures shall be used to execute customs controls
in respect of goods:
1) release for domestic consumption;
2) export;
3) customs transit;
4) customs warehouse;
5) processing in the customs territory;
6) processing outside the customs territory;
7) processing for domestic consumption;
8) temporary import;
9) temporary export;
10) re-import;
11) re-export;
12) free trade;
13) destruction;
14) waiver in favor of the state;
15) the free customs zone;
16) free warehouse;
17) special customs procedure.
2. The customs procedures specified in paragraphs 15) and 16) of paragraph 1 shall
be established by international treaties of the Republic of Kazakhstan and (or) in an
order determined by the Government of the Republic of Kazakhstan.
Footnote. Article 306 as amended by the Law of the Republic of Kazakhstan dated
05.07.2011 No. 452-IV (shall be enforced from the first day of the official
publication).
Article 307. Selecting and Changing the Customs Procedures
1. At the person’s option, the goods transferred across the customs border of the
Customs Union shall be placed under a customs procedure on the terms and conditions
provided by this Code.
2. A person is entitled to change the selected customs procedure to another in
accordance with this Code.
Article 308. Placement Under the Customs Procedure The date of release of goods by a customs body in the manner prescribed by this
Code shall be considered to be the day on which goods are placed under the customs
procedure.
Article 309. Duty to Confirm Compliance With the Conditions for Placing Goods
Under the Customs Procedure
The duty to confirm compliance with the conditions for placing goods under the
customs procedure is assigned to the declarant.
Article 310. Customs Control Over the Conditions of the Customs Procedures
1. When goods placed under the customs procedures cannot acquire the status of
goods of the Customs Union, customs control shall observe the conditions of customs
procedures and ensure that they are held by the customs bodies in the manner prescribed
by this Code.
2. Customs control of goods specified in paragraph 1 of this Article shall be
carried out in accordance with Chapter 20 of this Code when located in the territory of
another member state of the Customs Union than the state and the customs body by whom
the goods were released.
Article 311. Responsibility for Failing to Comply With the Conditions and
Requirements of Customs Procedures 1. The declarant shall be responsible for failing to comply with the conditions
and requirements of the customs procedure, as established by this Code in accordance
with the laws of the Republic of Kazakhstan.
The persons shall not be liable in cases where the conditions and requirements of
customs procedures are not observed due to the fact that the goods under customs
control, until they are released or until their actual export from the territory of the
Republic of Kazakhstan, are irretrievably lost, damaged or destroyed as a result of
accident or force majeure, or where the quantity or condition of the goods has changed
as a result of normal wear or loss under the normal conditions of transport, storage,
and use (operation).
2. The persons shall not be liable for goods or by-products exported for
processing outside the customs territory of the Customs Union, in the following
circumstances:
1) upon a failure to return the goods or by-products because of their
irretrievable loss or destruction due to an accident or force majeure;
2) due to a change in the number of goods or by-products as a result of wear or
natural loss under the normal conditions of transportation, storage and use (operation);
3) due to the loss of the right of ownership of goods or by-products, as a result
of actions of state bodies or officials of a foreign state.
3. The duty to confirm the circumstances that led to the irretrievable loss,
damage or destruction of goods, and changes in the quantity and condition shall be borne
by the persons specified in this section. Circumstances that occur in foreign countries
shall be confirmed by diplomatic missions and consular offices of the Republic of
Kazakhstan, as well as the competent authorities of the state, where such circumstances
occur.
Article 312. Consequences of Seizure (Arrest) of Goods Placed Under the
Customs Procedure 1. Where goods are seized and placed under a customs procedure, or where there is
a seizure of such goods in accordance with the laws of the Republic of Kazakhstan, the
customs procedures in respect of such goods shall be suspended.
If the decision to cancel the withdrawal of goods or their arrest is adopted, the
customs procedure shall be continued.
When the customs procedure is resumed, the accrual and payment of interest are
provided in accordance with this section, and interest does not accrue and is not
payable for the period where the customs procedures were suspended.
2. Where there is a seizure or other transfer to state ownership of goods placed
under a customs procedure, the customs procedure in respect of such goods is terminated
or otherwise transferred to state ownership, and the foreign goods shall acquire the
status of goods of the Customs Union.
3. If a person is involved in administrative or criminal liability under the laws
of the Republic of Kazakhstan due to non-compliance with the customs procedure, and this
non-compliance results in an inability to continue the execution of the customs
procedures, the customs procedure must be completed within fifteen (15) calendar days
following the date of the entry into force of the decision to hold the person liable.
Goods in respect of which the customs procedure is not completed in accordance
with the first part of this paragraph shall be detained by customs bodies in accordance
with Chapter 26 of this Code.
Chapter 36. CUSTOMS PROCEDURE FOR RELEASE FOR DOMESTIC CONSUMPTION
Article 313. The Substance of the Customs Procedure for Release for Domestic
Consumption
Release for domestic consumption is the customs procedure under which foreign
goods are placed and used in the customs territory of the Customs Union without
restrictions on their use and disposal, unless otherwise provided by this Code.
Article 314. Conditions for Placing Goods Under the Customs Procedure for the
Release for Domestic Consumption 1. Goods shall be placed under the customs procedure for the release of goods for
domestic consumption until the following conditions are satisfied:
1) payment of import customs duties and taxes, if the tariff preference and
privileges on payment of customs duties and taxes are not set;
2) compliance with applicable prohibitions and restrictions;
3) submission of documents confirming compliance with restrictions on the use of
special protective, anti-dumping and countervailing measures.
2. After fulfilling these conditions, goods acquire the status of the goods of the
Customs Union.
3. In granting exemptions on the payment of customs duties and taxes associated
with the restrictions on the use and (or) disposal of goods, the goods subject to
conditional release in accordance with Article 301 of this Code shall retain the status
of foreign goods.
Article 315. The Origin and Termination of the Obligation to Pay Import
Duties, Taxes and the Term of Their Payment in Respect of Goods Placed (Placed)
Under the Customs Procedure for the Release of Goods for Domestic Consumption
1. The declarant shall have the obligation to pay import duties and taxes in
respect of goods placed under the customs procedure for the release of goods for
domestic consumption, as of the date the customs declaration is registered by the
customs bodies.
2. The declarant’s obligation to pay import duties and taxes is terminated:
1) in respect of goods placed under the customs procedure of release for domestic
consumption, in the cases stipulated by paragraph 2 of Article 129 of this Code;
2) in respect of goods placed under the customs procedure for release of goods for
domestic consumption using privileges granted with respect to the payment of customs
duties and taxes, associated with restrictions on the utilization and (or) disposal
(options) of these goods:
after five (5) years from the date the goods were released under the customs
procedure for the release for domestic consumption, unless another period is set for the
restrictions on the use and (or) disposal of goods, provided that this is not a due
period for payment of import customs duties and taxes stated by sub-paragraph 2) of
paragraph 3 of this Article;
after a prescribed period of restriction on the use and (or) disposal of goods,
provided that there are no customs duties and taxes due in this period as stipulated by
sub-paragraph 2) of paragraph 3 of this Article;
when such goods are placed under the customs procedures of waiver in favor of the
state or destruction, confirmation of acceptance of the goods into state ownership or
destruction must be given within five (5) years from the release of goods under the
customs procedure of release for domestic consumption or for any period of set
privileges, and from the moment of submission to the custom authority of the documents;
in the cases stipulated by paragraph 2 of Article 129 of this Code, which occur
during five (5) years or during any other specified period when privileges are
performed, from the date of release of goods in accordance with the customs procedure
for domestic consumption;
by placing the conditionally released goods under the customs procedure of re-
export, provided that prior to such placement a period for payment of customs duties and
taxes stipulated by sub-paragraph 2) of paragraph 3 of this Article has not become due.
3. Import duties and taxes shall be payable on the following dates:
1) in respect of goods placed under the customs procedure of release for domestic
consumption: before the release of goods under the customs procedure of release for
domestic consumption;
2) in respect of goods placed under the customs procedure for the release for
domestic consumption using the privileges granted on payment of customs duties, taxes
associated with the restrictions on the use and (or) disposal of these goods:
in the case where the use of such privileges is rejected- prior to filing a
customs declaration for placing goods under the customs procedure of release for
domestic consumption, or amendments to the section of the non-application of the use of
privileges;
in the case of actions with respect to the goods in violation of the restrictions
on the use and (or) disposal of these goods, set regarding the use of such privileges or
in violation of the goals appropriate for providing such privileges: the first day of
the commission of such acts, and if that day is not known, then the day of registration
of the customs declaration by the customs bodies, filed for placing the goods under the
customs procedure of release for domestic consumption.
Chapter 37. CUSTOMS PROCEDURE FOR EXPORT
Article 316. Contents of the Customs Export Procedure 1. Exports are the customs procedure under which the goods of the customs union
are exported outside the customs territory of the Customs Union and are intended to be
permanently located outside of the country.
2. It is possible to place goods that were previously placed under the customs
procedure of temporary export or processing outside the customs territory under the
customs procedure for the export of goods, without actually presenting them to the
customs bodies.
Article 317. Conditions for Placing Goods Under the Customs Procedure of
Export
1. Goods shall be placed under the customs procedure for export on the following
conditions:
1) with the payment of export customs duties, if privileges on payment of export
duties are not granted;
2) compliance with the prohibitions and restrictions;
3) upon the presentation of a certificate of origin for the goods, included in the
consolidated list of products formed by the Commission of the Customs Union in
accordance with the international treaties of the member states of the Customs Union,
governing the use of export duties in relation to third countries.
2. Goods placed under the customs procedure of export and actually exported from
the customs territory of the Customs Union shall lose their status as goods of the
Customs Union.
Article 318. The Origin and Termination of the Obligation to Pay Export
Customs Duties, and the Term of Their Payment in Respect of Goods Placed Under
the Customs Procedure of Export
1. The declarant shall have the obligation to pay export duties on goods placed
under the customs procedure for exports, as of the date of registration of the customs
declaration by the customs bodies.
2. The declarant’s obligation to pay export duties on goods placed under the
customs procedure for exports is terminated in the cases stipulated by paragraph 2 of
Article 129 of this Code.
3. Export duties shall be payable before the release of goods under the customs
procedure of export, unless otherwise provided by this Code.
Chapter 38. CUSTOMS PROCEDURE FOR CUSTOMS TRANSIT
Article 319. General Provisions on Customs Transit
1. Customs transit is a customs procedure whereby goods are transported under
customs control in the customs territory of the Customs Union, including through the
territory of a non-member of the Customs Union, from the customs body of departure to
the customs bodies of the destination state, without payment of customs duties and taxes
and applying non-tariff regulations.
2. Customs transit is used for the transport of:
1) foreign goods from the customs body in the place of arrival to the customs body
in the place of departure;
2) foreign goods from the customs bodies in the place of arrival to the local
customs body;
3) foreign goods, as well as goods of the Customs Union, if provided in accordance
with paragraph 5 of this Article, from the local customs body to the customs bodies in
the place of departure;
4) foreign goods from one local customs body to another local customs body;
5) goods of the Customs Union from the customs bodies in the place of departure to
the customs bodies in the place of arrival in the territory of a non-member of the
customs union.
3. Customs transit shall not apply in respect of goods transported by air, if at
the time of the voyage the aircraft makes an intermediate or an emergency (technical)
landing without partial discharge (discharge) of goods.
Customs transit for goods transported by international mail, pipelines and power
lines, shall be applied taking into account the specifications set forth in this Code.
Features of customs transit for goods transported by rail through the customs
territory of the Customs Union shall be defined by international agreement of the
members of the Customs Union.
Features of customs transit for goods transported by sea, as well as for
transportation of goods in accordance with sub-paragraphs 2) and 4) of paragraph 2 of
this Article, which are only transported through a member state of the Customs Union may
be established by the legislation of the member states of the Customs Union.
4. The persons specified by sub-paragraphs 1) and 3) of Article 284 of this Code
shall perform the customs declaration of goods placed under the customs procedure of
customs transit.
5. Goods placed under the customs procedure for exports are transported through
the customs territory of the Customs Union without being placed under the customs
procedure of customs transit, unless otherwise provided by this Code and (or) by
decision of the Commission of the Customs Union.
6. For the purposes of this Chapter, a vehicle of international transport is
understood as the vehicle by which goods are transported through the customs territory
of the Customs Union, without leaving its borders.
Article 320. Conditions for Placing Goods Under the Customs Procedure of
Customs Transit The placement of goods under the customs procedure of customs transit is subject
to the following conditions:
1) The goods are not prohibited from being imported into the customs territory of
the Customs Union, or exported from this territory;
2) in respect of goods, documents are presented confirming compliance with the
restrictions associated with the movement of goods across the customs border of the
Customs Union, if such transfer is permitted in light of these documents;
3) in respect of imported goods, border control and other forms of state control
are implemented if the goods are subject to such control in the place of destination;
4) transit declaration is presented;
5) in respect of goods, measures are taken to ensure compliance with customs
transit in accordance with Article 321 of this Code;
6) ensure identification of the goods in accordance with Article 198 of this Code;
7) the vehicle for international transportation is properly equipped where the
goods are transported under customs seals and stamps.
Article 321. Measures to Ensure Compliance with Customs Transit 1. Measures to ensure compliance with customs transit include:
1) ensuring the payment of customs duties and taxes on foreign goods in accordance
with Chapter 16 of this Code;
2) customs escort;
3) a route for transportation of the goods.
2. Customs transit customs bodies do not require payment of customs duties and
taxes provided by sub-paragraph 1) of paragraph 1 of this Article if:
1) a customs carrier or authorized economic operator acts as a declarant;
2) the goods are transported by rail and pipeline or power lines;
3) it is stipulated by international treaties of the Republic of Kazakhstan;
4) the goods are transported under customs escort;
5) other provision established by this Code and (or) international treaties of the
Member States of the customs union apply.
3. The measure to ensure compliance with customs transit specified in sub-
paragraph 3) of paragraph 1 of this Article may only be applied in addition to other
measures to ensure compliance with customs transit when necessary, as determined on the
basis of a risk management system.
Routes are determined by the customs body of departure based on the information
specified in the conveyance (shipping) documents.
Rerouting shall be allowed with the written permission of the customs body of
departure or any of the customs bodies en route.
Article 322. Customs Escort
1. A customs escort is an escort of vehicles carrying goods under the customs
procedure of customs transit which is carried out by customs bodies or other
organizations in accordance with the laws of the Republic of Kazakhstan, in order to
ensure compliance with the customs procedure of customs transit.
2. The customs body may decide on a customs escort in the following cases:
1) as necessary, determined on the basis of risk management;
2) where there is a failure or insufficiency of payment of customs duties and
taxes in accordance with Chapter 16 of this Code;
3) where there is a repeated failure to comply with carrier duties for the
transportation of goods under the customs procedure of customs transit, which were
established by legally effective regulations to administrative liability where at least
one of these actions is not fulfilled;
4) failure by the carrier to pay customs duties and taxes in accordance with
Article 331 of this Code;
5) as established by international treaties of the Republic of Kazakhstan.
3. If the customs bodies make a decision to establish a customs escort, the
customs body will organize it within twenty four hours of the decision.
4. The order of the customs escort is determined by the Government of Kazakhstan.
Article 323. Term of the Customs Transit Period
1. The term of the customs transit period from the customs body of departure to
the customs body of destination is established by the customs body of departure
according to the usual terms of the carriage of goods, on the basis of the mode of
transport and capacity of the vehicle, the set route, the other conditions of carriage
and (or) by the application of the declarant or the carrier, if the carrier did not act
as a declarant in the customs procedure of customs transit, as well as the driver’s
requirements of work and rest in accordance with international agreements, but not
exceeding the time limit of customs transit.
2. The deadline for customs transit may not exceed a period determined at the rate
of two thousand kilometers a month.
3. The customs transit period, established by the customs body on a reasoned
request of the declarant or the carrier (if the carrier did not act as a declarant of
the customs procedure for customs transit) can be extended within the period specified
by paragraph 2 of this Article.
Article 324. Place of Delivery of Goods
1. The place of delivery of goods under customs transit is determined by the
customs body of departure based on the information about the destination specified in
the conveyance (shipping) documents.
2. The customs body of departure may establish the place of delivery, regardless
of the information specified in the conveyance (shipping) documents in the following
cases:
1) on a reasoned request of a person with authority in respect of the goods, on
the condition of submitting documents confirming the basis for establishing the place of
delivery, regardless of the data specified in the conveyance (shipping) documents;
2) as necessary, determined on the basis of risk management.
In cases specified by sub-paragraph 2) of this paragraph, the cost of the carrier
for the delivery of goods to the place of delivery specified by the customs body must
meet the costs for the delivery of the goods to the place of delivery specified in the
conveyance (shipping) documents.
3. The place of delivery of goods is a customs control zone located in the region
of the customs body of destination. In this case, the goods transported from the place
of arrival are delivered to the location of the customs body, unless otherwise provided
by this Code.
The place of delivery of goods transported by rail is the area of customs control
at the destination station (access roads).
4. If, during customs transit, the destination varies according to the laws of the
Republic of Kazakhstan on the transport, the carrier is entitled to apply to the customs
body to change the delivery location of the goods. In this case, the carrier must
present an application in any form to any customs body which is en route, with a request
to change the destination and confirming the change of destination and transit
declaration and other documents for the goods.
The decision to change the delivery location of goods accepted by the customs body
shall not be made later than the day following the date of receipt of the application
and the documents specified in the first part of this paragraph. This decision is
implemented by completing the customs procedure of customs transit for goods, the place
of delivery of which is changed, and by the issuance of a new transit declaration. Goods
shall be placed under the customs procedure of customs transit on the day of the
decision by the customs bodies to change the place of delivery of the goods.
Article 325. Equipment for International Transportation in the Transit of
Goods Under Customs Seal and Stamps
1. For the transport of goods under customs seal and stamps, vehicles for
international carriage must be designed and equipped to meet the following requirements:
1) customs seals must be capable of being applied in a simple and reliable way;
2) the goods cannot be removed from the sealed portion of the cargo spaces of
vehicles for international carriage or inlaid without leaving visible traces of their
opening or without breaking the customs seals and stamps;
3) there are no hiding places in which goods may be hidden;
4) contain places where goods are easily accessible for the customs inspection of
the goods.
2. Vehicle requirements of international carriage, established by paragraph 1 of
this Article shall be deemed to be met if a vehicle meets the requirements for
construction and equipment, established by international treaties of the Republic of
Kazakhstan.
3. Compliance with international carriage requirements specified in paragraphs 1
and 2 of this Article may be confirmed in advance by obtaining a certificate of approval
for the international carriage for the carriage of goods under customs seal and stamps.
The certificate of approval for the international transit of goods under customs
seal may be issued:
on an individual basis;
by design (series) of the vehicles.
A certificate of approval for the international transit of goods under customs
seals and stamps is issued by customs bodies at the request of an interested person
within three working days of receipt of the declaration. This certificate remains valid
as long as there have not been changes to the design of the international carriage, but
for no longer than two years.
A certificate of approval for the international transit of goods under customs
seal and stamps remains valid on transition of the ownership of the vehicle to another
person.
The form of the certificate of approval of international transit for the
transportation of goods under customs seal and stamps, and the procedure for its
issuance and use, are established by a decision of the Commission of the Customs Union.
4. Customs bodies shall not require advance approval of international transit for
the transportation of goods under customs seal and stamps, except in the cases, where:
carriage of goods is carried out by a customs carrier;
early approval is required by international agreements.
Article 326. Unloading, Reloading (Transshipment) and Other Cargo Operations
with Goods, and the Replacement of Vehicles for International Transport Carriage
in Customs Transit 1. Unloading, reloading (transshipment) and other cargo operations with goods
which are transported in accordance with the customs procedure of customs transit, as
well as the replacement of vehicles for international transportation carrying such
goods, shall be allowed with the permission of the customs body of departure or the
customs body in the area in which the relevant cargo operation is executed, except as
provided in the second part of this paragraph.
If the operations referred to in part one of this Article, in relation to goods
and means of transportation for international transportation, can be made without
damaging the customs seals and stamps, or where the goods are without customs seals and
stamps, performance of such operations shall be allowed after notification of the
customs body in writing and (or) in electronic form.
2. The customs bodies may refuse to issue a permit for cargo operations with goods
in the event that their implementation could result in the loss of goods or change their
properties, or if there is the ban on such operations in the conveyance (shipping)
documents certifying compliance with the restrictions or other documents, issued by the
controlling state bodies.
3. At the request of a person, the customs body may permit cargo operations with
goods under customs control outside the working hours of customs bodies.
Article 327. Duties of the Carrier at the Customs Procedure of Customs
Transit
In the transportation of goods under the customs procedure of customs transit, the
carrier, regardless of whether he (she) is the declarant of this customs procedure,
shall:
1) deliver the goods and their documents within the terms established by the
customs body to the place of delivery of goods, following a certain route if one is
specified;
2) ensure the safety of goods, customs seals and stamps, or other means of
identification, if any;
3) except with the permission of the customs bodies, or in the cases provided in
paragraph 1 of Article 326 of this Code, prevent the unloading, reloading
(transshipment) and other cargo operations with goods which are transported in
accordance with the customs procedure of customs transit, as well as the replacement
vehicles for international transport carrying such goods.
Article 328. Responsibility of the Carrier
1. Where goods and their documents are not delivered to the customs office of
destination, the carrier shall be liable in accordance with the laws of the Republic of
Kazakhstan or the law of a member state of the Customs Union, by customs bodies by which
the goods are placed under the customs procedure of customs transit.
2. The carrier shall be liable in accordance with the laws of the Republic of
Kazakhstan for failure to perform or improper performance of duties on the
transportation of goods in the territory of the Republic of Kazakhstan in accordance
with the customs procedure of customs transit, except in the situations specified by
paragraph 1 of this Article.
Article 329. Completion of the Customs Procedure of Customs Transit 1. The customs procedure of customs transit ends after delivery of the goods to
the place of delivery, as established by the customs body of departure.
2. In the place of delivery of the goods prior to the completion of the customs
procedure of customs transit, the goods are placed in customs control.
Placing the goods in the customs control zone is permitted at any time.
3. To complete the customs procedure of customs transit, the carrier shall submit
to the customs bodies of destination a transit declaration, as well as other documents
available to him (her):
in respect of goods transported by road within one hour from the arrival time to
the place of delivery of goods, and in case of delivery of goods outside the working
hours of the customs body - within two hours from the start of working hours of the
customs body;
in respect of goods transported by the water, aircraft and rail - in the period
specified as the working hours of the port, airport or train station, but no later than
the end of the next working day of the customs body of destination, from the arrival of
the vehicle at the place of delivery of goods.
At the request of the customs body, the carrier is required to produce the goods.
4. The customs body of destination, within one hour after the presentation by the
carrier of the documents specified by paragraph 3 of this Article, shall register them
in the order established by the Government of the Republic of Kazakhstan.
5. The customs body of destination will complete the customs procedure of customs
transit as soon as possible, but no later than twenty-four hours after registration of
the documents by stamping the transit declaration or other documentation recognized as a
transit declaration, upon completion of the customs procedure of customs transit.
The order of registration of the completion of customs procedure of customs
transit by the customs body is determined by a decision of the Commission of the Customs
Union.
6. Within three hours after the completion of the customs procedure of customs
transit, the carrier or another interested person must implement customs operations
involving the placement of the goods in temporary storage, or must proceed with their
customs declaration in accordance with the customs procedure.
After the completion of the customs procedure of the customs transit of goods
transported by rail or water, the carrier or another interested must make customs
operations related to the placement of goods in temporary storage or their customs
declaration in accordance with the customs procedure by no later than the end of the
next working day of the customs body of the destination.
Prior to placing the goods in temporary storage or their customs declaration in
accordance with the customs procedure, the goods must be in an area of customs control.
The provisions of this paragraph shall not apply to the completion of customs
procedures in the place of departure in respect of goods exported from the customs
territory of the Customs Union.
Article 330. Measures to be Taken in the Event of an Accident, Force Majeure
or Other Circumstances at the Customs Procedure of Customs Transit
1. When an accident, force majeure or other circumstances prevents the transport
of goods under the customs procedure of customs transit, the carrier is obliged to take
all measures to ensure the safety of goods and means of transport, immediately inform
the nearest customs body about the circumstances and location of the goods, as well as
carry goods or provide transportation (if the vehicle is damaged) to the nearest customs
body or other place specified by Customs bodies. The customs body which has received
notice of such circumstances shall notify the customs body of departure and the customs
body of the destination on experiencing any circumstances that prevent the transport of
goods in accordance with the customs procedure of customs transit.
2. The customs bodies shall not reimburse the costs incurred by the carrier in
connection with the requirements of paragraph 1 of this Article.
Article 331. The Origin and Termination of the Obligation to Pay Import
Duties, Taxes and the Term of Payment in Respect of Foreign Goods Placed Under
the Customs Procedure of Customs Transit
1. The declarant shall have the obligation to pay import duties and taxes on
foreign goods placed under the customs procedure of customs transit upon the
registration of the transit declaration by the customs body.
2. The obligation to pay import duties and taxes on foreign goods placed under the
customs procedure of customs transit is terminated by the declarant:
1) upon the completion of the customs procedure of customs transit in accordance
with paragraph 6 of Article 329 of this Code, except when during this procedure the
payments of customs duties and taxes is due;
2) in cases specified by paragraph 2 of Article 129 of this Code.
3. In the case of the non-delivery of foreign goods at the place of delivery
established by customs bodies, the date of payment of customs duties and taxes shall be
considered:
1) if the non-delivery of foreign goods occurred due to transfer of the goods by
the carrier to the recipient or to any other person without the permission of the
customs bodies: the day of the transfer, and if that date is not set, then the date of
registration of the transit declaration by the customs bodies;
2) if non-delivery of foreign goods has occurred due to loss of the goods, except
for destruction (irretrievable loss) due to an accident or force majeure, or due to
natural loss resulting from the normal conditions of carriage (transportation) and
storage - the date of such loss, and if that day is not set, then the day of
registration of the transit declaration by the customs bodies;
3) if non-delivery of foreign goods is due to various reasons: the day of
registration of the transit declaration by the customs bodies.
4. Import duties and taxes shall be payable in the amount corresponding to the
amount of import duties and taxes that would be payable when the goods are placed under
the customs procedure of release for domestic consumption, and will be calculated as of
the date of registration of the transit declaration by the customs bodies.
5. Upon termination in accordance with sub-paragraph 1) of paragraph 2 of this
Article, the obligations to pay import duties and taxes which are paid or recovered in
accordance with paragraphs 3 and 4 of this Article, shall be returned (offset) in the
manner prescribed by this Code.
6. If customs duties and taxes in accordance with paragraph 3 of Article 143 of
this Code are provided by a person other than the declarant of the customs procedure of
customs transit, in the cases specified by paragraph 3 of this Article, the obligation
to pay import duties and taxes shall arise to such a person jointly and severally with
the declarant.
Article 332. The Origin and Termination of Obligations to Pay Export Customs
Duties and the Term of Payment in Respect for Goods of the Customs Union Placed
Under the Customs Procedure of Customs Transit 1. The declarant shall have the obligation to pay export duties for goods of the
Customs Union placed under the customs procedure of customs transit in accordance with
sub-paragraph 5) of paragraph 2 of Article 319 of this Code, upon the registration of
the transit declaration by the customs bodies.
2. The obligation to pay export duties for goods of the customs union placed under
the customs procedure of customs transit is terminated to the declarant:
1) at the completion of the customs procedure of customs transit, in accordance
with paragraph 6 of Article 329 of this Code, except when during this procedure payments
of customs duties and taxes are due;
2) in the cases specified by paragraph 2 of Article 129 of this Code.
3. In the case of non-delivery of goods at the place of delivery established by
customs bodies, the date of payment of export customs duties shall be the date of
registration of the transit declaration by the customs bodies.
4. Export duties shall be payable in the amount corresponding to the amounts of
export duties which would be payable when the goods are placed under the customs
procedure for exports, and will be calculated as of the date of registration of the
transit declaration by the customs bodies.
5. Upon termination in accordance with sub-paragraph 1) of paragraph 2 of this
Article, the obligation to pay export duties which are paid or recovered in accordance
with paragraphs 3 and 4 of this Article, shall be returned (offset) in the manner
prescribed by this Code.
Chapter 39. CUSTOMS PROCEDURE FOR CUSTOMS WAREHOUSE
Article 333. Contents of the Customs Procedure for Customs Warehouses
A customs warehouse is a customs procedure under which foreign goods are stored
under the customs control in a customs warehouse within the prescribed period, without
payment of customs duties and taxes and applying non-tariff regulations.
Article 334. Conditions for Placing Goods Under the Customs Procedure of
Customs Warehouses 1. Any foreign goods may be placed under the customs procedure of customs
warehouses, except for:
goods of which the shelf life and (or) the realization that on the day of customs
declaration in accordance with the customs procedure of customs warehouses is less than
180 (one hundred and eighty) calendar days;
products, a list of which is determined by decision of the Commission of the
Customs Union.
2. Goods previously placed under other customs procedures may be placed under the
customs procedure of customs warehouses.
3. Foreign goods may be placed under the customs procedure of customs warehouses
with the goal of suspending customs procedures for temporary importation or inward
processing in the cases provided by this Code,
4. It is possible to place goods under the customs procedure of customs warehouses
without actually placing the goods in a customs warehouse, where due to their large size
could not be placed in a customs warehouse, if permission is granted by the customs body
in writing.
The ensured payment of customs duties and taxes in accordance with Chapter 16 of
this Code is given when the goods are placed under the customs procedure, without
actually placing the goods in a customs warehouse.
Article 335. Term for Storage of Goods in a Customs Warehouse 1. The term for storage of goods in a customs warehouse shall not exceed three
years from the date of placement of goods under the customs procedure of customs
warehouses.
2. Goods with a limited shelf life and (or) implementation should be placed under
another customs procedure not later than one hundred and eighty days prior to the
expiration of that period.
3. When the goods storage period expires in a customs warehouse, the goods shall
be detained by customs bodies in accordance with Chapter 26 of this Code.
4. The repeated placement of goods under the customs procedure of customs
warehouses, including where the declarants of the procedure are different individuals,
the general term for storage of goods in a customs warehouse shall not exceed the period
provided by paragraph 1 of this Article.
Article 336. Operations with Goods Placed Under the Customs Procedure of
Customs Warehouse
1. Persons with a mandate in relation to goods or their representatives may engage
in the usual operations with the goods placed under the customs procedure of customs
warehouses, as necessary to ensure their safety, including to inspect and measure goods
and move them within the customs warehouse, on the condition that these operations do
not entail a change in the state of goods, violation of their packaging and (or) means
of identification.
2. With the permission of the customs bodies, simple assembly operations may be
performed on the goods placed under the customs procedure of customs warehouse. The
following operations shall also be permitted:
Selection of probes and sampling;
preparation of goods for sale and transportation, including splitting the
consignment, shipments, sorting, packaging, repackaging, labeling, and steps to improve
the presentation.
3. Any operations with goods placed under the customs procedure of customs
warehouses must not change the characteristics of the products which relate to
theification code under the nomenclature of foreign economic activity.
4. In respect of all or part of the goods placed under the customs procedure of
customs warehouses, a transaction involving the transfer of ownership, use and (or)
handling of these products may be executed.
Article 337. Customs Warehouses and Theirs
1. A customs warehouse is a specifically defined and equipped building, premises
and (or) open space for the storage of goods under the customs procedure of customs
warehouses.
2. Customs warehouses may be open or closed.
Customs warehouses shall be open warehouses, if they are intended for the storage
of any goods or use by any person having authority over the goods.
Customs warehouses shall be closed warehouses if they are intended for storage of
goods of the owner of the customs warehouse.
3. Requirements for the location, amenities and facilities of customs warehouses,
as well as their establishment and operation, are set out in Articles 46 - 51 of this
Code.
4. Customs bodies shall maintain registers of the owners of customs warehouses and
provide periodic publications, including with the use of information technology.
Article 338. Storage of Goods in a Customs Warehouse 1. Goods that may cause damage to other goods or which require special storage
conditions should be placed in customs warehouses equipped in accordance with the
conditions of storage for these goods.
2. The goods of the Customs Union placed under the customs procedure of export may
be stored in a customs warehouse for a period of six months.
3. In the event of termination of the operation of the customs warehouse, the
goods placed under the customs procedure of the customs warehouses shall be moved to
another customs warehouse or placed under another customs procedure in accordance with
this Code within sixty calendar days following the date of the decision to cease
operation of the warehouse.
In the event of non-performance of the action mentioned in part 1 of this
paragraph, the goods shall be detained by the customs body in accordance with Chapter 26
of this Code.
Article 339. Placement Under Another Customs Procedure of Degraded, Deformed
or Damaged Goods During Their Storage in a Customs Warehouse, Due to Force
Majeure
Goods that have become unusable, deformed or damaged due to force majeure during
their storage in a customs warehouse shall be placed under the customs procedure chosen
by the declarant, as if they were imported in a worn out, damaged or defective
condition.
Article 340. Completion of the Customs Procedure of Customs Warehouse
1. The customs procedure of customs warehouses is completed by placing the goods
under another customs procedure before the expiry of the storage of goods in a customs
warehouse.
Goods placed under the customs procedure of customs warehouses may be placed under
another customs procedure in whole or in parts.
2. After placing the goods under another customs procedure, the goods shall be
transported from the customs warehouse within three business days following the day they
were placed under another customs procedure.
Article 341. The Origin and Termination of the Obligation to Pay Import
Duties and Taxes for Goods Placed Under the Customs Procedure of Customs
Warehouses, and Their Term of Payment
1. The obligation to pay import duties and taxes on foreign goods placed under the
customs procedure of customs warehouses shall apply to:
1) the declarant - after registering the customs declaration by the customs
bodies;
2) the owner of a customs warehouse - after placing the goods in a customs
warehouse.
2. The obligation to pay import duties and taxes on foreign goods, placed under
the customs procedure of customs warehouses, is terminated for:
1) the declarant - in placing the goods in a customs warehouse or in a placement
of goods under another customs procedure if the storage of goods is not carried out in a
customs warehouse;
2) the owner of a customs warehouse - when issuing the goods from the customs
warehouse in connection with placing them under another customs procedure;
3) the persons specified by sub-paragraphs 1) and 2) of this paragraph - when
goods are detained in accordance with Chapter 26 of this Code, and in the cases
stipulated by paragraph 2 of Article 129 of this Code.
3. The deadline for payment of customs duties and taxes shall be:
1) for the declarant:
in the case of loss of the goods, before placing them in a customs warehouse,
except for destruction (irretrievable loss) due to an accident or force majeure or
natural loss under the normal conditions of carriage (transportation) and storage: the
day of such loss, and if that day is not known, then the date of registration by the
customs bodies of the customs declaration, filed for placing goods under the customs
procedure of customs warehouses;
in case of loss or transfer to another person prior to placing the goods under
another customs procedure, if the storage of goods is not carried out in a customs
warehouse, except for destruction (irretrievable loss) due to an accident or force
majeure or natural loss under the normal conditions of carriage (transportation) and
storage: the day of such loss, and if the date is not known, then the day of
registration by the customs bodies of the customs declaration filed for placing goods
under the customs procedure of customs warehouses;
2) for the owner of the customs warehouse:
in the case of loss of goods, except for destruction (irretrievable loss) due to
an accident or force majeure or natural loss under the normal conditions of storage: the
day of loss of the goods, and if that date is not set, then the day of placement of the
goods in the customs warehouse;
in the case of delivery of goods from the customs warehouse without presentation
of documents confirming their placement under a customs procedure: the day of issue, and
if that day is not known, then the day of placing the goods in a customs warehouse.
4. Import duties and taxes shall be payable in the amount corresponding to the
amount of import duties and taxes that would be payable when the goods are placed under
the customs procedure of release for domestic consumption, without tariff preferences
and exemptions from payment of customs duties and taxes, and calculated by the customs
bodies on the date of registration of the customs declaration filed for placing goods
under the customs procedure of customs warehouses.
Article 342. Features for Calculating Customs Duties and Taxes When Placing
the Goods Under the Customs Procedure of Release for Domestic Consumption After
Storage in a Customs Warehouse
For the purpose of the calculation of customs duties and taxes in accordance with
this Code after the storage of goods in a customs warehouse for their placement under
the customs procedure of release for domestic consumption, the customs value of the
goods and (or) their physical characteristics in-kind (number, mass, volume or other
characteristics ) are determined on the date of registration by the customs bodies of
the customs declaration filed for placing the goods under the customs procedure of
release for domestic consumption, as if they were imported into the customs territory of
the Customs Union on this day.
Chapter 40. CUSTOMS PROCEDURE FOR PROCESSING AT THE CUSTOMS TERRITORY
Article 343. Contents of the Customs Procedure for Processing in the Customs
Territory 1. Processing in the customs territory is the customs procedure under which
foreign goods are used to perform processing operations in the customs territory of the
customs union in a timely manner, with complete exemption from the payment of import
duties and taxes and applying non-tariff regulations, followed by the export of the
processed products outside the customs territory of the customs Union.
2. Goods placed under the customs procedure for processing in the customs
territory shall retain the status of foreign goods, and goods derived from the
transaction of processing of products shall acquire the status of foreign goods.
3. When performing the operations on processing of foreign goods, goods of the
Customs Union are allowed to be used.
Article 344. Conditions of Placing Goods Under the Customs Procedure for
Processing in the Customs Territory
1. Placement of goods under the customs procedure for processing in the customs
territory shall be allowed, on the condition that:
1) a document on the conditions of processing in the customs territory issued by
the competent authority of a member state of the Customs Union and containing the
information specified in Article 348 of this Code is provided.
If the goods were placed under the customs procedure for processing in the customs
territory for repair, the declarant has the right to use the customs declaration as the
document specified in the first part of this sub-paragraph;
2) it is possible for customs bodies to identify the foreign goods within the
processed products, with the exception of their replacement with equivalent goods in
accordance with Article 352 of this Code.
2. The Commission of the Customs Union is entitled to establish a list of goods
prohibited to be placed under the customs procedure for processing in the customs
territory.
Article 345. Processing Operations in the Customs Territory 1. Operations for the processing of goods under the customs procedure for
processing in the customs territory include:
1) refining or processing of goods, pursuant to which foreign goods lose their
individual characteristics;
2) manufacture of goods, including the installation, assembly, disassembly and
fitting of goods;
3) repair of goods, including the restoration and replacement of parts;
4) use of the goods as a raw material which contributes to or facilitates the
production of processed products, even if the goods are wholly or partially consumed in
the recycling process. This operation must be performed in conjunction with one of the
operations specified by sub-paragraphs 1) - 3) of this paragraph.
2. Operations for the processing of goods does not include:
1) operations to ensure the safety of goods in their preparation for sale and
transportation;
2) the breeding, rearing and fattening of animals, birds, fish, and the
cultivation of crustaceans and mollusks;
3) the cultivation of trees and plants;
4) copying and reproducing information, audio and video on any of media;
5) use of foreign goods as an aid in the process (equipment, machinery, tools,
etc.).
Article 346. Identification of Foreign Goods in Goods Processing
In order to identify foreign goods in the processed products, the following
methods can be used:
1) stamping by the declarant, the person performing the processing, or officials
of customs bodies using seals, stamps, digital and other markings on the original
foreign goods;
2) a detailed description, photograph or image to scale of the foreign goods;
3) comparison of pre-selected samples, and samples of foreign goods and products;
4) the use of existing labeling, including in the form of serial numbers;
5) other methods that may be applied depending on the nature of the goods and the
processing of goods, including the study of detailed information on the use of foreign
goods in the technological process of product processing, as well as production
technology of products for processing or by implementation of customs control at the
time of their processing.
Article 347. Term for the Processing of Goods in the Customs Territory 1. The term for the processing of goods in the customs territory may not exceed
three years.
The term for the processing of goods begins on the day they were placed under the
customs procedure for processing in the customs territory and the date on which the
first consignment was placed under the customs procedure.
By a decision determined by the Commission of the Customs Union, certain
categories of goods can have a longer term for processing at the customs territory.
2. Duration of processing of goods at the customs territory includes:
1) the duration of the production process for the processing of goods;
2) the time required for the actual export of processed products and the
completion of customs operations involving the disposal of waste and remnants of foreign
goods.
3. The deadline for processing of goods at the customs territory may be extended
within the period specified by paragraph 1 of this Article.
4. To receive an extension of the deadline for the processing of goods within
three years, the declarant must submit a written statement outlining the need for the
extension accompanied by documents confirming the feasibility of extending the
processing period not later than the end of processing to the customs body responsible
for supervising.
The declarant’s statement to extend the processing of goods shall be examined by
the customs bodies within ten working days from the date of the registration of
statement by Customs. The time period shall be suspended during this period. If the
customs bodies decide to extend the time limit for processing, the specified period
shall be extended from the end of the previous term, regardless of the date of the
decision.
An extension for the processing of goods may be refused in cases where the
declarant does not comply with the conditions and limitations of this Chapter.
The declarant shall be notified in writing of the decision by the customs body to
extend the time limit for processing in the customs territory of the Customs Union or
to, or of the decision to refuse the extension.
When the processing of goods in the customs territory of the Customs Union is
extended, the back of the first sheet of the copy of the customs declaration held by the
customs bodies will contain a note confirming this extension and the date. The note
shall be also verified by the signature and personal numbered stamp of the customs
official.
If the extension for processing the goods placed under the customs procedure for
processing in the customs territory is refused, the goods shall be placed under a
different customs procedure within fifteen working days from the date of acceptance by
the customs bodies of the decision to issue a refusal.
Article 348. Document Regarding the Conditions for the Processing of Goods in
the Customs Territory
1. Any person may have a document regarding the conditions for the processing of
goods in the customs territory, issued by the competent authorities of the Republic of
Kazakhstan.
2. The document on the conditions for the processing of goods in the customs
territory shall contain the following information (about):
1) the person to whom the document is issued;
2) the person(s) who will directly perform the processing operations;
3) the name,ification of foreign goods and products processed in accordance with
the Commodity Nomenclature of Foreign Economic Activity, their quantity and value;
4) documents confirming the commission of foreign trade transactions or other
documents confirming the right of possession, use and (or) disposal of goods not under
the foreign trade transaction;
5) the rate of yield of manufactured products;
6) operations, products and methods of manufacturing the goods;
7) how to identify the goods;
8) the name andification of remnants and wastes in accordance with the Commodity
Nomenclature of Foreign Economic Activity, their quantity and value;
9) the term for processing in the customs territory;
10) replacement by equivalent goods, if such replacement is permitted;
11) the possibility of further commercial use of waste;
12) the customs body (customs bodies) where the goods are expected to be placed
under the customs procedure for processing in the customs territory, and the completion
of this customs procedure.
3. The document on the conditions for the processing of goods in the customs
territory, except for information required by paragraph 2 of this Article, may contain
other information if it is established by legislation of the Republic of Kazakhstan.
Where goods of the Customs Union are used, for the export of which non-tariff
measures are applied and (or) customs duties are charged, the document specifying the
conditions of the processing of goods in the customs territory of the authorized state
body of the Republic of Kazakhstan should be given the name andification of goods in
accordance with the Commodity Nomenclature of Foreign Economic Activity of the Customs
Union, the rate of yield of processed products, and the quantity and value of the goods.
4. The form and procedure of issuing the document on the conditions for the
processing of goods in the customs territory, making any changes or additions to it, as
well as its revocation (cancellation) are established by the Government of the Republic
of Kazakhstan.
5. The release of foreign goods under the customs procedure for processing in the
customs territory is carried out by the customs bodies of the member state of the
Customs Union, the authorized body of which issued the document on the conditions for
processing in the customs territory.
Article 349. Rate of Yield of Processed Products in the Customs Territory
1. The rate of yield of processed products means the quantity or percentage of
processed products formed as a result of processing a certain quantity of foreign goods.
2. If the processing operations performed in the customs territory are in relation
to goods whose characteristics remain practically constant, usually carried out in
accordance with clearly defined technical requirements and result in refined products of
consistent quality, the competent authorities of the Republic of Kazakhstan may
establish standard norms for refined products.
Article 350. Waste Generated as a Result of Processing of Goods at the
Customs Territory, and Production Losses
1. Waste, generated in the processing of foreign goods in the customs territory,
shall be placed under another customs procedure, except in cases when this waste is
recycled in the state and is not suitable for further commercial use. Waste is product
that is a result of processing operations of foreign goods in the customs territory,
except for refined products.
2. For customs purposes, these wastes are considered as goods imported into the
customs territory of the customs union in this state.
Criteria for determining the customs value of waste are established by a decision
of the Commission of the Customs Union.
3. Production losses generated and (or) lost irretrievably as a result of the
processing operations do not fall under a different customs procedure. Under the loss of
production, the products generated and (or) lost irretrievably as a result of the
processing operations are considered.
Article 351. Remains of the Goods Placed Under the Customs Procedure for
Processing in the Customs Territory
The remains of goods formed as a result of processing operations, in accordance
with the rate of yield, shall be placed under a different customs procedure. The term
"remnants" refers to the goods that were not used in the processing operations.
Article 352. Replacement by Equivalent Goods
1. With the permission of the customs bodies, the replacement of foreign goods
placed under the customs procedure for processing in the customs territory by equivalent
goods is allowed.
2. Equivalent goods mean the goods of the Customs Union, which by their
description, quality and technical characteristics coincide with the foreign goods.
In case of import for warranty repair of defective parts, equivalent goods means
components or assemblies which were part of the goods previously exported under the
customs procedure of export, the goods of the customs union, which by their description,
quality and technical characteristics coincide with imported goods and are considered as
equivalent products, without taking into consideration the status of their
serviceability and (or) wear.
3. Goods derived from the processing of equivalent goods shall be considered as
the products of processing of foreign goods in accordance with the provisions of this
Chapter.
4. Equivalent products receive the status of foreign goods and the products they
replaced - the status of the goods of the customs union.
5. If the replacement of foreign goods with equivalent goods is permitted, the
export of processed products obtained from the equivalent goods shall be allowed prior
to the import of foreign goods into the customs territory of the Customs Union.
6. If the customs bodies permitted the replacement of foreign goods with
equivalent goods, the goods of the Customs Union shall be placed under the customs
procedure for processing in the customs territory before the entry of the foreign goods
into the customs territory of the Customs Union. Processed products, manufactured from
equivalent goods shall be considered as products processed out of foreign goods.
7. Foreign goods must comply with the description, quality, quantity and
characteristics of equivalent goods. The prerequisite of such a replacement is to ensure
the payment of customs duties and taxes in accordance with Chapter 16 of this Code.
8. Processed products obtained from equivalent goods are exported in the customs
procedure of re-exports, while imported foreign goods are imported in the customs
procedure of re-import.
9. When foreign goods are imported, the customs body shall compare the quantity,
quality and technical characteristics of the goods with the processed products obtained
from equivalent goods.
10. Excluded by the Law of the Republic of Kazakhstan dated 05.07.2011 No. 452-IV
(shall be enforced from 13.10.2011).
Footnote. Article 352 as amended by the Law of the Republic of Kazakhstan dated
05.07.2011 No. 452-IV (shall be enforced from 13.10.2011).
Article 353. Completion of Customs Procedures for Processing in the Customs
Territory
1. The validity of the customs procedure of inward processing shall be completed
before the expiry of the processing of goods by placing for processing foreign goods
which have not undergone processing operations, remnants and wastes generated from
processing, under the customs procedure of re-export according to the terms and
conditions provided by this Code.
The validity of the customs procedure for processing in the customs territory may
be completed before the expiry of the processing of goods by placing for processing
foreign goods which have not undergone processing operations, remnants and wastes
generated from processing, under the customs procedure of release for domestic
consumption or under another customs procedure, except for the customs transit
procedure, on the terms and conditions provided by this Code. Non-tariff measures shall
not be applied in regard to the processed products.
2. Before the deadline for the processing of goods, the validity of the customs
procedure for processing in the customs territory (for the processing of goods) may be
suspended in case of the placement of products to be processed under the customs
procedure of customs warehouses or temporary admission. The order of suspension and
resumption of the customs procedure for processing in the customs territory is
determined by the decision of the Commission of the Customs Union.
3. Processed goods may be placed under the customs procedure for re-export and
(or) other customs procedures by one or more parties (sending).
Non-tariff measures shall not be applied to the processed products.
4. The person who placed the goods under the customs procedure for processing in
the customs territory is required to submit to the controlling customs body the report
on the application of the customs procedure for processing in the customs territory,
within thirty calendar days of the end of processing.
The form of the report on the application of the customs procedure for processing
in the customs territory is approved by the Government of the Republic of Kazakhstan.
Article 354. The Origin and Termination of the Obligation to Pay Import
Duties, Taxes and the Period of Payment in Respect of Goods Placed Under the
Customs Procedure for Processing in the Customs Territory
1. The obligation to pay import duties and taxes in respect of goods placed under
the customs procedure for processing in the customs territory arises for the declarant
when the customs declaration is registered by the customs bodies.
2. The obligation to pay import duties and taxes on goods placed (placed) under
the customs procedure for processing in the customs territory is terminated by the
declarant:
1) at the completion of the customs procedure for processing in the customs
territory, before the end of the processing of goods specified by paragraph 1 of Article
347 of this Code, except the case where the payment of customs duties and taxes was due
at this time;
2) in the cases specified by paragraph 2 of Article 129 of this Code.
3. The date for payment of customs duties and taxes shall be:
1) for the transfer of foreign goods to a person other than the person who issued
the document on the conditions of processing in the customs territory, and (or) a person
who directly performs the processing operations without the permission from the customs
bodies: the day on which the goods were transferred, and if that date is not set, then
the day of registration of the customs declaration by the customs bodies, filed for
placing goods under the customs procedure for processing in the customs territory;
2) for the loss of foreign goods before the expiration of the processing of goods,
except for destruction (irretrievable loss) due to an accident or force majeure or
natural loss under normal conditions of carriage (transportation) and storage: the day
the goods were lost, and if that date is not set, then the day of registration of the
customs declaration by the customs bodies, filed for placing goods under the customs
procedure for processing in the customs territory;
3) for the incomplete processing of customs procedure in the customs territory
before the expiry of the processing of goods, established in accordance with paragraph 1
of Article 347 of this Code: the expiry date of processing of goods.
4. Import duties and taxes shall be payable in the amount corresponding to the
amount of import duties and taxes that would be payable when the goods are placed under
the customs procedure of release for domestic consumption, excluding exemptions from
payment of customs duties and taxes, and calculated on the date of registration of the
customs declaration by the customs bodies, filed for placing goods under the customs
procedure for processing in the customs territory.
5. In case of a failure to export processed products placed under the customs
procedure of re-export from the customs territory of the Customs Union, the interest
shall not be calculated in accordance with paragraph 2 of Article 134 of this Code from
the amounts of import customs duties and taxes, payable in accordance with the second
part of paragraph 4 of Article 404 of this Code by a person specified in paragraph 1 of
this Article.
Article 355. Features of Placement of Foreign Goods Under the Customs
Procedure of Release for Domestic Consumption
1. When placing products for processing under the customs procedure of release for
domestic consumption, the amount of the import duties and taxes shall be paid,
calculated in regard to foreign goods placed under the customs procedure for processing
in the customs territory and used for the manufacture of processed products in
accordance with the rules of their release.
2. When undertaking the processing of goods and (or) foreign goods which have not
undergone operations for processing under the customs procedure of release for domestic
consumption, the rates of import customs duties, taxes and market exchange rates
established in accordance with the tax laws of the Republic of Kazakhstan, shall be
determined on the date of registration of the customs declaration by the customs body,
filed for placing goods under the customs procedure for processing in the customs
territory.
3. The interest shall not be paid in accordance with paragraph 2 of Article 134 of
this Code from the amounts of import customs duties and taxes to be paid for placing
products for processing and (or) foreign goods, which have not undergone operations for
processing under the customs procedure of release for domestic consumption.
CHAPTER 41. CUSTOMS PROCEDURE FOR PROCESSING GOODS OUTSIDE THE CUSTOMS
TERRITORY
Article 356. Contents of the Customs Procedure for Processing Goods Outside
the Customs Territory 1. Processing outside the customs territory is the customs procedure where the
goods of the Customs Union are exported from the territory of the Customs Union in a
timely manner, with complete exemption from payment of export customs duties and the
application of a non-tariff regulation, followed by the re-importation of the refined
products into the customs territory of the Customs Union.
2. Goods placed under the customs procedure for processing outside the customs
territory and exported from the customs territory of the Customs Union shall lose their
status as goods of the Customs Union.
Article 357. Conditions for Placing Goods Under the Customs Procedure for
Processing Outside the Customs Territory
1. Goods can be placed under the customs procedure for processing outside the
customs territory provided that:
1) the document describing the conditions of the processing of goods outside the
customs territory is issued by the competent authority of a member state of the Customs
Union and contains the information specified in Article 361 of this Code.
If the purpose of placing goods under the customs procedure for processing outside
the customs territory is to repair the goods, the customs declaration can be used as the
document required in the first part of this sub-paragraph.
2) it is possible to identify the goods of the Customs Union by customs bodies in
the refined products, except for cases where the refined products are replaced by
foreign goods in accordance with Article 363 of this Code.
2. The Commission of the Customs Union has the right to determine the list of
goods that are prohibited from being placed under the customs procedure for processing
outside the customs territory.
3. Goods placed under the customs procedure for release for domestic consumption
with privileges granted on the payment of customs duties and taxes associated with the
restrictions on the use and (or) disposal of goods, may be placed under the customs
procedure for processing outside the customs territory to carry out operations for their
repair.
Article 358. Operations for Processing Outside the Customs Territory Those operations for processing goods in the customs procedure for processing
outside the customs territory include:
1) the refining or processing of goods, where the goods lose their individual
characteristics;
2) the manufacture of goods, including the installation, assembly, disassembly and
fit;
3) the repair of goods, including restoration and replacement of parts.
Article 359. Identification of the Goods of the Customs Union in Goods
Subject to Processing
In order to identify the goods of the Customs Union, the following methods can be
used in processed products:
1) affixing stamps, digital and other markings on the original products of the
Customs Union by the declarant, the person engaged in processing or by customs
officials;
2) a detailed description, photographic image and scale image of the goods of the
Customs Union;
3) a comparison with refined products of the pre-selected samples and specimens of
goods of the Customs Union;
4) the use of existing labeling, including serial numbers;
5) other methods that can be applied, depending on the nature of the goods and the
goods processing operations, including the study of presented detailed information about
how the goods of the Customs Union are used in the technological process of processing
the products, as well as the technology for producing the refined products.
Article 360. Duration of Processing Goods Outside the Customs Territory 1. The processing of goods outside the customs territory may not exceed two (2)
years.
The goods processing period begins on the day they were placed under the customs
procedure for processing outside the customs territory, and if the customs declaration
of the goods is done by installments (multiple parties), the goods processing period
begins on the date of placement of the first consignment (lot) under the customs
procedure.
2. The duration of processing goods outside the customs territory shall include:
1) the duration of the production process for processing goods;
2) the time required for the actual importation of the processed products and
their placement under customs procedures, and finishing the customs procedure for
processing outside the customs territory.
3. The duration of processing goods outside the customs territory may be extended
within the period specified by paragraph 1 of this Article.
4. A resolution on extension of the term for processing goods beyond the standard
two (2) years may be granted, if the declarant shall present to the customs body
responsible for supervising processing a written statement of the need for such
extension with the documents confirming the feasibility of an extension of the
processing period, not later than by the end of the processing.
The declarant’s request for an extension for processing goods shall be examined by
the customs bodies within ten (10) working days from the date the statement is
registered by the customs body. The processing operations shall be suspended for this
period. If the customs bodies decide to extend the time limit for processing, the
specified period shall be extended from the date of completion of the previous term,
regardless of the date the decision is made.
If the declarant does not comply with the conditions and limitations of this
Chapter, an extension for processing goods may be refused.
The declarant shall be notified in writing of the customs body’s decision to
extend the time limit for processing goods outside the customs territory of the Customs
Union, or the refusal of such an extension. When extending the processing of goods
outside the customs territory of the Customs Union, the back of the first sheet of the
copy of the customs declaration held by the customs bodies shall be stamped and marked
with a note on the extension and the date. The specified mark shall be verified by the
signature and personal numbered stamp of the customs official.
Article 361. Document on the Conditions of Processing of Goods Outside the
Customs Territory
1. Any person may have a document specifying the conditions for processing goods
outside the customs territory issued by the competent authorities of the Republic of
Kazakhstan.
2. The document on the conditions of processing goods outside the customs
territory shall contain the following information (about):
1) the person to whom the document is issued;
2) the person(s) who is (are) (will be) carrying out the processing operations;
3) the name,ification of goods of the Customs Union and related products under the
Commodity Nomenclature of Foreign Economic Activity, their quantity and value;
4) documents confirming the accomplishment of foreign trade transactions or other
documents confirming the right of possession, use and (or) disposal of goods not in the
foreign trade;
5) standards for releasing the processed products;
6) the processing operations and methods of processing;
7) how to identify the goods;
8) the term of the processing of goods outside the customs territory;
9) replacement of the processed products by foreign goods, if such substitution is
permitted;
10) the customs body (customs bodies) where the goods are expected to be placed
under the customs procedure for processing outside the customs territory, and the
completion of the customs procedures.
3. The form and procedure for issuing a document on the conditions of processing
goods outside the customs territory, which includes making any changes or additions and
its revocation (cancellation), are established by the Government of the Republic of
Kazakhstan.
4. The release of goods of the Customs Union in accordance with the customs
procedure for processing outside the customs territory is carried out by the customs
bodies of the member state of the Customs Union, and more specifically the authorized
body which issued the document that specified the conditions of processing goods outside
the customs territory.
Article 362. The Standards for Releasing Processed Products Outside the
Customs Territory 1. The norm/rate of yield of processed products means the quantity or percentage
of processed products formed as a result of processing a certain amount of goods of the
Customs Union.
2. If the processing operations outside the customs territory are committed in
relation to goods whose characteristics remain practically constant, and are usually
carried out in accordance with clearly defined technical requirements where the results
obtained in the refined products are of consistent quality, the authorized state bodies
of the Republic of Kazakhstan may establish standard norms/rates of yield for such
refined products.
Article 363. Replacement of Processed Products by Foreign Goods 1. With the approval of the customs body, replacement of processed products with
foreign goods is permitted, which by their description, quality and technical
characteristics match the processed products, in such cases, if the processing
operations are to repair, as well as the movement of products through pipelines.
2. Replacement of processed products for repair operations shall be allowed on the
condition that the goods are identical or homogeneous to the goods being repaired,
according to the customs procedure for processing outside the customs territory. The
replacement parts of the goods may be either new or second-hand.
3. The replacement of processed products is not allowed in the repair of goods,
when such repairs can give the resulting product characteristics which are significantly
different from those of the original product.
4. The grounds for the replacement of processed products in the repair process of
the goods are the relevant provisions of the agreement (contract) and the warranty of
the person performing the repair of the goods.
Article 364. Completion of the Customs Procedures for Processing Outside the
Customs Territory 1. The customs procedure for processing goods outside the customs territory is
completed before the expiration of the term for processing the goods by placing the
processed products under the customs procedure of re-importation, or the production of
goods for domestic consumption in the manner and on the terms provided by this Code.
The customs procedure for processing outside the customs territory may be
completed before the expiration of the term for processing the goods by placing goods
which have not undergone processing operations under the customs procedure for re-import
or re-export, in the manner and conditions provided by this Code.
The customs procedure for processing outside the customs territory cannot be
completed by the customs procedure for exportation if, according to the laws of the
Republic of Kazakhstan, the goods placed under the customs procedure for processing
outside the customs territory and (or) their respective products are subject to
mandatory return to the Republic of Kazakhstan.
2. Processed products may be placed under the customs procedure of re-importation
and production for domestic consumption by one or more parties (sending).
3. Waste generated as a result of processing outside the customs territory shall
be placed under another customs procedure, except when the waste is recycled in the
state, and is not suitable for further commercial use. The waste is those products that
are the result of processing operations of goods outside the customs territory.
4. Production losses generated and (or) lost irretrievably as a result of the
processing operation shall not be placed under another customs procedure. The production
losses are those products generated and (or) lost irretrievably as a result of the
processing operation.
5. Any remains of products formed as a result of the processing operations in
accordance with the rate of yield shall be placed under another customs procedure. The
remains of products are those goods that are not used in the course of their processing.
6. The person who placed the goods under the customs procedure for processing
outside the customs territory is required to submit to the supervising customs body a
report on the implementation of the customs procedure of processing outside the customs
territory within thirty (30) calendar days from the expiry of the processing period.
The form of the report shall be established by the Government of the Republic of
Kazakhstan.
Article 365. The Origin and Termination of the Obligation to Pay Export
Customs Duties and the Term of Payment in Respect of Goods, Placed Under the
Customs Procedure for Processing Outside the Customs Territory 1. The declarant shall have the obligation to pay export duties on goods placed
under the customs procedure for processing outside the customs territory, from the
moment the customs declaration is registered by the customs bodies.
2. The declarant’s obligation to pay export duties on goods placed (placed) under
the customs procedure for processing outside the customs territory is terminated:
1) at the completion of the customs procedure for processing outside the customs
territory before the expiry of the processing of the goods in accordance with paragraph
1 of Article 360 of this Code, except for cases where this procedure is in effect, in
which case it will be the date on which payment of export customs duties fell due;
2) in cases provided by paragraph 2 of Article 129 of this Code.
3. The export customs duties shall be paid on the following dates:
1) for the transfer of goods to a person other than the person who is involved in
the processing operations, without permission of the customs bodies: on the day of
transfer of goods, and if that date is not known, then the day identified by the customs
body that the goods have been transferred;
2) for the loss of goods prior to the expiry of processing of goods, except for
destruction (irretrievable loss) due to an accident or force majeure or natural loss
under the normal conditions of carriage (transportation) and storage: the day the goods
were lost, and if that date is not known, then the date on which the customs bodies have
detected the loss of goods;
3) on the incompletion of the customs procedure for processing outside the customs
territory prior to the expiry of processing of the goods in accordance with paragraph 1
of Article 360 of this Code: on the expiry date of the processing period.
4. Export duties shall be payable in the amount corresponding to the amounts of
export duties which would be payable if the goods were placed under the customs
procedure for exports, calculated on the date the customs declaration for placing goods
under the customs procedure for processing outside the customs territory is registered
by the customs bodies.
Article 366. Features of Placement of Goods for Processing Under the Customs
Procedure of Release for Domestic Consumption
When placing goods for processing under the customs procedure of release for
domestic consumption, the import customs duties and taxes shall be payable in the
following manner:
1) the amount of import duties payable is determined on the basis of the cost of
the goods processing.
If it is not possible to establish the cost for processing the goods, it is
defined as the difference between the customs value of the processed products and the
customs value of the goods placed under the customs procedure for processing outside the
customs territory, as if the goods were exported from the customs territory of the
Customs Union on the day the refined products were placed under customs procedure of
release for domestic consumption.
If specific rates of import duties are applied to the products of processing, the
amount of import duties payable shall be determined as the sum of customs duties
calculated on the specific rate of processed products, on the correlation of the cost of
processing operations to the customs value of processed products, as if the products of
processing are placed under the customs procedure of release for domestic consumption;
2) the amount of value added tax (VAT) payable is determined based on the cost of
the processing operations, which in the absence of documents confirming the value of
these operations, can be defined as the difference between the customs value of
processed products and the customs value of the goods exported for processing;
3) the amount of excise in relation to the processed products is payable in full,
except in those case where the goods processing is for the repair of exported goods.
Article 367. Specific Features of the Placement of Goods Under the Customs
Procedure of Export When Placing the Goods Under the Customs Procedure for
Processing Outside the Customs Territory
1. When goods placed under the customs procedure for processing outside the
customs territory are placed under the customs procedure of export, the customs value of
the goods and (or) the physical characteristics in physical terms (quantity, weight,
volume or other characteristics), the rates of export customs duties and the market
exchange rate are established in accordance with the laws of the Republic of Kazakhstan,
and are determined as of the date the customs declaration for placing goods under the
customs procedure for processing outside the customs territory is registered by the
customs body.
2. The customs procedure can be changed from the customs procedure for processing
outside the customs territory to the customs procedure of export without the actual
import of goods into the customs territory of the Customs Union.
The customs export procedure can be applied to the total volume of goods placed
under the customs procedure for processing outside the customs territory as well as to
each single consignment of goods.
3. The reasons for changing the customs procedure for processing outside the
customs territory to the customs procedure of export shall be:
1) an agreement (contract) to transfer title to the processed products or goods
that have not yet undergone processing, to a foreign person registered and operating
outside the customs territory of the Customs Union;
2) the documents of the processor on the number of processed products, including
the number of goods that have not undergone processing on the date of filing the
application of the customs procedure of export.
Chapter 42. CUSTOMS PROCEDURES FOR PROCESSING FOR DOMESTIC CONSUMPTION
Article 368. Contents of the Customs Procedure for Processing for Domestic
Consumption
Processing for domestic consumption is the customs procedure whereby foreign goods
are used for processing operations in the customs territory of the Customs Union within
the prescribed time, without the payment of import duties, the application of
prohibitions and restrictions, and restrictions on the use of special protective,
antidumping and countervailing measures, on the condition that the processed goods will
be subsequently placed under the customs procedure of release for domestic consumption
with the payment of import duties, at the rates applied to processed products.
Article 369. Conditions for Placing Goods Under the Customs Procedure of
Processing for Domestic Consumption 1. Processing for domestic consumption is permitted in respect of goods pursuant
to a list which is determined by the legislation of the Republic of Kazakhstan.
2. Placement of goods under the customs procedure of processing for domestic
consumption is permitted by providing:
1) the document describing the conditions for processing goods for domestic
consumption, issued by the competent authority of a member state of the Customs Union
and containing the information specified by Article 373 of this Code;
2) the possibility of identification by customs bodies of the foreign goods in the
processed products;
3) the amount of import duties payable in respect of the processed goods is less
than those which would be payable on the date the foreign goods are placed under the
customs procedure of processing for domestic consumption, if they were placed under the
customs procedure for the release for domestic consumption;
4) processed products cannot be restored to their original state in a cost-
effective way.
3. Goods placed under the customs procedure of processing for domestic consumption
will retain the status of foreign goods, and the goods obtained from the processing
operations shall acquire the status of foreign goods.
4. Foreign goods which were earlier placed under the customs procedures may be
placed under the customs procedure of processing for domestic consumption, subject to
the terms and conditions provided by this Code.
Article 370. Processing Operations for Domestic Consumption
1. Operations for the processing of products in the customs procedure of
processing for domestic consumption include:
1) refining or processing of goods where foreign goods lose their individual
characteristics;
2) the manufacture of goods, including installation, assembly, disassembly and
fit.
2. Operations for the processing of goods do not include:
1) operations to ensure the safety of goods to prepare them for sale and
transportation;
2) the breeding, rearing and fattening of animals, birds, fish, and the
cultivation of crustaceans and mollusks;
3) the cultivation of trees and plants;
4) copying and reproducing information, either in audio and video form on any of
media storage.
Article 371. Identification of Foreign Goods in Processed Products In order to identify foreign goods in the processed products, the following
methods can be used:
1) affixing stamps, numbers and other markings on the original foreign goods by
the declarant, the person engaged in the processing, or officials of customs bodies;
2) a detailed description, photographic image and scale image of the foreign
goods;
3) a comparison with refined products of the pre-selected samples and specimens of
the foreign goods;
4) the use of existing labeling, including those in the form of serial numbers;
5) other methods that can be applied, depending on the nature of the goods and the
processing operations, including the study of presented detailed information about the
use of foreign goods in the technological process of processing the products, as well as
on technology of production of the refined product at the time of processing the goods.
Article 372. Duration of Processing Goods for Domestic Consumption
1. The period for processing goods for domestic consumption may not exceed one (1)
year.
The goods processing periods begins either: on the day they were placed under the
customs procedure for processing for domestic consumption, or in the case of the customs
declaration of goods by installments (multiple parties), the date of placement of the
first consignment under the customs procedure.
Following the decision of the Commission of the Customs Union, a longer period for
processing goods for domestic consumption may be defined for certain categories of
goods.
2. The duration for the processing of goods for domestic consumption shall
include:
1) the duration of the production process for processing goods;
2) the time required to place the processing products under the customs procedure
of release for domestic consumption.
3. The duration of the processing of goods for domestic consumption may be
extended within the period specified by paragraph 1 of this Article.
4. For the decision to extend the term for processing goods within one year
period, the declarant must present to the customs body responsible for supervising
processing not later than by the end of the processing period, a written statement of
the need for such extension with the documents confirming the feasibility of extending
the processing.
A statement of the declarant to extend the processing of goods shall be examined
by customs bodies within ten (10) working days from the date of the registration of the
statement by the customs body. During this period the processing operations shall be
suspended. If the customs body’s makes the decision to extend the time limit for
processing, the specified period shall be extended from the date of the completion of
the previous term regardless of the date the decision is made.
The extension of processing of goods may be refused, if the declarant does not
comply with the conditions and limitations of this Chapter.
The declarant shall be notified in writing of the customs body’s decision to
extend the time limit for processing goods for domestic consumption, or the decision to
refuse such extension.
When extending the processing of goods for domestic consumption, the back of the
first sheet of the copy of the customs declaration located in the customs bodies shall
be stamped and marked with a note on the extension and the date. The specified mark
shall be verified by the signature and personal numbered stamp of the customs official.
In the case of refusal to extend the time limit for processing, the goods placed
under the customs procedure of processing for domestic consumption shall be placed under
another customs procedure, and processed products shall be placed under the customs
procedure of release for domestic consumption within fifteen (15) working days from the
date of acceptance by the customs body of the decision on refusal.
Article 373. Document on the Conditions for the Processing of Goods for
Domestic Consumption 1. Any person may receive a document specifying the conditions of processing goods
for domestic consumption, issued by the competent authorities of the Republic of
Kazakhstan.
2. The document on the conditions of processing goods for domestic consumption
shall contain the following information (about):
1) the person to whom the document is issued;
2) the person (s), who is (are) directly carrying out the processing operations;
3) the name,ification of foreign goods and products in accordance with the
Commodity Nomenclature of Foreign Economic Activity, their quantity and value;
4) documents confirming the accomplishment of foreign trade transactions or other
documents confirming the right of possession, use and (or) disposal of goods, not in the
foreign trade;
5) standards for releasing of processed products;
6) the processing operations and methods of processing;
7) how to identify the goods;
8) the name,ification of remnants and waste in accordance with the Commodity
Nomenclature of Foreign Economic Activity, their quantity and value;
9) the term of processing the goods for domestic consumption;
10) the possibility of further commercial use of waste;
11) the customs body (customs bodies), where the goods are expected to be placed
under the customs procedure of processing for domestic consumption and the completion of
the customs procedures.
3. The form and procedure for issuing a document on the conditions of processing
goods for domestic consumption, which includes making any changes or additions, as well
as its revocation (cancellation), are established by the Government of the Republic of
Kazakhstan.
4. The release of foreign goods under the customs procedure of processing for
domestic consumption is carried out by the customs bodies of the member state of the
Customs Union, the authorized body of which issued the document that specified the
conditions of processing goods for domestic consumption.
Article 374. The Standards for Releasing Processed Products for Domestic
Consumption
1. The norm/rate of yield of processed products means the quantity or percentage
contained in the processed products, formed as a result of processing a certain amount
of foreign goods.
2. If the processing operations for domestic consumption are committed in relation
to goods whose characteristics remain practically constant, are usually carried out in
accordance with clearly defined technical requirements and result in obtaining refined
products of consistent quality, the authorized state bodies of the Republic of
Kazakhstan may establish standard norms/rates of yield for such refined products.
Article 375. Waste Generated as a Result of Processing Goods for Domestic
Consumption and Production Losses 1. Waste generated as a result of processing foreign goods for domestic
consumption shall be placed under another customs procedure, except when the waste is
recycled in the state, and is not suitable for further commercial use. The waste is the
products that are the result of the processing operations of the foreign goods for
domestic consumption, except for refined products.
2. For customs purposes, the waste products are considered as goods imported into
the customs territory of the Customs Union in this condition.
The specific features for determining the customs value of waste are established
by decision of the Commission of the Customs Union.
3. Production losses are the products generated and (or) lost irretrievably as a
result of processing operations. Production losses generated and (or) lost irretrievably
as a result of the processing operations shall not be placed under another customs
procedure.
Article 376. Remnants of the Goods Placed Under the Customs Procedure of
Processing for Domestic Consumption
Remnants of the goods formed as a result of the processing operation for domestic
consumption in accordance with the norms of yield prior to the expiration of processing
shall be placed under another customs procedure. The remnants of the goods are those
goods that are not used in the course of processing.
Article 377. Completion of the Customs Procedure for Domestic Consumption
1. The customs procedure of processing for domestic consumption is completed
before the expiration of the term of processing of goods by placing products of
processing under the customs procedure of release for domestic consumption in the manner
and on the conditions provided by this Code.
In this case, non-tariff regulatory measures are not applied to the processed
products.
2. The person who placed the goods under the customs procedure of processing for
domestic consumption is required to submit to the customs body a report on the
application of the customs procedure of processing for domestic consumption within
thirty (30) calendar days of the end of processing.
The form of the report on the implementation of the customs procedure of
processing for domestic consumption shall be approved by the Government of the Republic
of Kazakhstan.
Article 378. The Origin and Termination of the Obligation to Pay Import
Duties, Taxes and Term of their Payment in Respect of Goods Placed Under the
Customs Procedure of Processing for Domestic Consumption
1. The declarant shall have the obligation to pay import duties and taxes on the
goods placed under the customs procedure of processing for domestic consumption from the
moment the customs declaration has been registered by the customs bodies.
2. The declarant’s obligation to pay taxes in respect of goods placed under the
customs procedure of processing for domestic consumption is terminated in those cases
provided by paragraph 2 of Article 129 of this Code.
3. The obligation to pay import duties on goods placed (placed) under the customs
procedure of processing for domestic consumption is terminated against the declarant:
1) upon the completion of the customs procedure of processing for domestic
consumption prior to completion of processing of goods, as established in accordance
with paragraph 1 of Article 372 of this Code, except for cases where during the validity
of this procedure, the payment of import customs duties becomes due;
2) in the cases specified by paragraph 2 of Article 129 of this Code.
4. Taxes on foreign goods are payable before the release of goods under the
customs procedure of processing for domestic consumption.
5. Import customs duties shall be paid on the following dates:
1) for the transfer of foreign goods to a person other than the person who is
issued the document describing the conditions for processing goods on the customs
territory, and (or) a person who is involved in processing operations without the
permission of the customs bodies: the day of transfer of goods, and if that day is not
known, then the day the customs declaration is registered by the customs bodies and
filed for placing goods under the customs procedure of processing for domestic
consumption;
2) for the loss of foreign goods prior to the expiration of the goods processing
period, except for destruction (irretrievable loss) due to an accident or force majeure
or natural loss under the normal conditions of carriage (transportation) and storage:
the day the goods were lost, and if that date is not known, then the day the customs
declaration is registered by the customs bodies and filed for placing goods under the
customs procedure of processing for domestic consumption;
3) for the incompletion of the customs procedure of processing for domestic
consumption before the expiry of processing of goods specified in paragraph 1 of Article
372 of this Code: the expiration date for processing of goods.
6. Import duties in the cases provided by paragraph 5 of this Article shall be
payable in the amount corresponding to the amount of import duties which would be
payable at the placement of foreign goods under the customs procedure of release for
domestic consumption, and calculated as of the date the customs declaration is
registered by the customs bodies and filed for placing the goods under the customs
procedure of processing for domestic consumption.
Article 379. Specific Features for Placing Processed Products Under the
Customs Procedure of Release for Domestic Consumption at the End of the Customs
Procedure of Processing for Domestic Consumption 1. In order to develop the economic sectors of the member states of the Customs
Union and to encourage import substitution of investment goods in the territories of the
member states of the Customs Union, the Commission of the Customs Union is entitled to
define certains of goods and (or) their products if, with the goal to use import duties
on processed products, the customs value and (or) its physical characteristics in
physical terms (quantity, weight, volume or other characteristics) defined on the day of
registration of the customs declaration by the customs bodies and filed for placing of
such goods under the customs procedure of processing for domestic consumption, may be
applied.
2. In respect of processing products, the rates of import duties in the country of
origin where the goods are placed under the customs procedure of processing for domestic
consumption shall apply. When foreign goods from different countries were used in the
processing, the application of import duties shall be based on the following features:
1) if as a result of the processing theification code of the goods under the
Commodity Nomenclature of Foreign Economic Activity has changed to the level of the
first four digits, the rates of customs duties applied to the processed products
imported from countries with the most-favored-nation status shall apply;
2) in other cases, the rates of customs duties of the country of origin of the
foreign goods shall apply, the customs value of which is the highest.
Article 380. Specific Features for Placing Foreign Goods Which Have Not
Undergone Operation for Processing Under Customs Procedure of Release for
Domestic Consumption at the Completion of the Customs Procedure of Processing
for Domestic Consumption
1. When placing foreign goods that have not undergone operations for processing
under the customs procedure of release for domestic consumption prior the processing of
goods being complete, the import duties and market exchange rates as established in
accordance with the tax laws of the Republic of Kazakhstan are determined as of the date
the customs declaration has been registered by the customs bodies, and filed for placing
foreign goods under the customs procedure of processing for domestic consumption.
2. Interest is not charged in accordance with paragraph 2 of Article 134 of the
Code on the amount of import duties paid by placing foreign goods that have not
undergone operations for processing under the customs procedure of release for domestic
consumption.
CHAPTER 43. CUSTOMS PROCEDURE FOR TEMPORARY IMPORTATION (ADMISSION)
Article 381. Contents of the Customs Procedure for Temporary Importation
(Admission)
Temporary importation (admission) is a customs procedure under which foreign goods
are used within a specified period in the customs territory of the Customs Union with a
conditional exemption, full or partial, from import duties and taxes and applying non-
tariff regulations, followed by the placement of the foreign goods under the customs
procedure of re-export.
Article 382. Conditions for Placing Goods Under the Customs Procedure of
Temporary Importation (Admission)
1. Placement of goods under the customs procedure of temporary importation
(admission) is permitted, subject to the possibility that the goods under this customs
procedure can be identified with their subsequent declaration, in order to complete the
customs procedure of temporary importation (admission).
The goods do not need to be identified in cases where, in accordance with the
international treaties of the member states of the Customs Union, replacement of the
temporarily imported goods is allowed.
2. The following shall not be placed under the customs procedure of temporary
importation (admission):
1) food, beverages, including alcohol, tobacco and tobacco products, raw materials
and semi-finished products, materials and samples, unless they are imported in single
copies for advertising and (or) demonstration purposes or as exhibits or industrial
samples (designs);
2) waste, including industrial waste;
3) goods that are prohibited from importation into the customs territory of the
Customs Union.
3. Foreign goods that were previously placed under other customs procedures may be
placed under the customs procedure of temporary importation (tolerance) in compliance
with the requirements and conditions provided by this Code.
Article 383. Restrictions on the Use and Disposal of Temporarily Imported
Goods
1. Goods placed under the customs procedure of temporary importation (admission)
(hereinafter - the temporarily imported goods) shall remain unchanged, excepting normal
wear or natural loss under the normal conditions of carriage (transportation), storage
and (or) use (operation).
Actions (transactions) with temporarily imported goods which are required to
ensure their safety, including repair (except for major repairs and upgrades),
maintenance and other operations required to maintain the goods in good condition are
allowed. These goods are subject to identification by customs bodies when re-exported.
Carrying out tests, research, checking, experimentation or experiments with
temporarily imported goods are allowed, or they may be used in probations, research,
testing, checking, experimentations or experiments.
2. Temporarily imported goods must be in the actual possession and use of the
declarant.
3. The declarant may transfer possession and use of the temporarily imported goods
to any other person:
1) for the purpose of maintenance, repair (except for overhaul and (or) upgrades),
storage, transportation, the temporary import of reusable (returnable) containers
intended for packaging and protecting the goods offered for sale and circulation, if in
accordance with foreign trade contract the packaging, shall be returned in order to hold
testing, inspection, experiment and display their properties and characteristics of the
temporarily imported goods, if, according to the foreign trade contract, the goods shall
be returned and for other purposes in those cases determined by law and (or)
international treaties of the member states of the Customs Union: without the permission
of the customs bodies;
2) in other cases: with the permission of the customs body.
The transfer of temporarily imported goods in the possession and use of other
persons shall not exempt the declarant of the customs procedure of temporary importation
(tolerance) from the requirements and conditions established in this Chapter.
Persons to whom the declarant has transferred possession and use of temporarily
imported goods are jointly and severally liable with the declarant for the obligation to
pay customs duties in the full amount of the customs payments.
The customs body is entitled, in accordance with paragraph 2 of Article 187 of the
Code, to request documents and information about the actual location of the temporarily
imported goods and, where such goods were transferred in accordance with sub-paragraph
1) of paragraph 3 of this Article to another person, the information about that person
in writing and (or) electronic forms. They are also entitled to establish the term for
their presentation, which must be sufficient time to provide the requested documents and
information.
4. In order to obtain permission of the customs body to transfer possession and
use of the temporarily imported goods to other persons, the declarant of these products
shall submit to the customs body where they were placed under the customs procedure, a
written statement specifying the reasons for the transfer of temporarily imported goods
to another person, and information about that person.
The transfer of possession and use of the temporarily imported goods to other
persons shall not exempt the declarant of the customs procedure of temporary importation
(admission) from the requirements and conditions, as established by this Chapter, and
shall not suspend or extend the period of temporary importation.
5. The use of temporarily imported goods and vehicles is allowed outside the
customs territory of the Customs Union as a vehicle for international transportation, in
the manner prescribed by Chapter 55 of this Code.
Article 384. The Period of Temporary Importation of Goods 1. The period of temporary importation of goods is established by the customs
bodies based on the declarant’s statements and goals and circumstances of such import,
and cannot exceed two (2) years from the date of placement of the goods under the
customs procedure of temporary importation, unless otherwise provided by this Article.
Pursuant to the written request of the declarant, the period of temporary
importation of goods may be extended by customs bodies within the period specified in
the first part of this paragraph, or the period specified in paragraph 2 of this
Article.
2. For certain categories of goods, depending on the purpose of their entry into
the customs territory of the Customs Union, the Commission of the Customs Union may set
a shorter or longer period of temporary importation than the period specified in the
first part of paragraph 1 of this Article.
3. In order to obtain a decision about whether the temporary import limits
established by this article can be extended, the declarant, no later than the end of the
period of temporary importation, must present to the customs body carrying out customs
control a written statement of the need for such extension with supporting documents.
The term of the application for extension of temporary import cannot exceed ten (10)
working days from the date the application is registered by the customs body. The time
period shall be suspended during this period. If the customs bodies decide to extend the
temporary importation period, the specified period shall be extended from the end of the
previous term, regardless of the date of the decision.
The decision of the customs body to extend the period of temporary importation, or
the refusal of such extension is presented to the declarant in writing. If the temporary
importation is extended, the back side of the first sheet of the copy of the customs
declaration held by the customs bodies will be stamped with a mark of the extension and
the date. The specified mark shall be verified by a signature and personal numbered
stamp of the customs official.
4. If the declarant does not comply with the conditions and limitations of this
Chapter, the customs bodies shall decide to refuse to extend the period of temporary
importation.
5. When the declarant submits an application to extend the period of temporary
importation, the customs body shall undertake a customs inspection to verify the
availability of goods in their unchanged (original) state, and shall prepare a report
stating the result of such customs inspection. Where the goods are found outside the
customs body carrying out the customs declaration, a report on the results of the
customs inspection shall be made by the customs body, within the activity area where the
specified goods are located.
6. Where goods are being repeatedly placed under the customs procedure of
temporary importation (admission), including where the declarants of customs procedures
are different individuals, the total period of temporary importation shall not exceed
the period specified in the first part of paragraph 1 of this Article, or a time period
determined in accordance with paragraph 2 of this Article.
Article 385. Completion and Suspension of the Customs Procedure for Temporary
Importation (Admission) 1. The customs procedure of temporary importation (admission) shall be completed
before the expiration of the temporary importation by placing the temporarily imported
goods under the customs procedure of re-export on the terms and conditions provided by
this Code.
The customs procedure of temporary importation (tolerance) can be completed before
the expiration of the temporary importation by placing the temporarily imported goods
under another customs procedure, except for the customs procedure of customs transit, on
the terms and conditions provided by this Code.
2. Before the expiration of the term of the temporary importation, the customs
procedure of temporary importation (admission) can be suspended, in the event of the
placement of temporarily imported goods under the customs procedure of customs
warehouse, or other customs procedure, determined by a decision of the Commission of the
Customs Union. The order of suspension and resumption of the customs procedure of
temporary importation (admission) is determined by the decision of the Commission of the
Customs Union.
3. Temporarily imported goods may be placed under the customs procedure of re-
export or under another customs procedure by one or more parties.
Article 386. Full Conditional and Partial Conditional Exemption From the
Payment of Customs Duties, Taxes
1. The list of goods temporarily imported with full exemption from payment of
customs duties and taxes, as well as the conditions for such exemption (including the
time limits) is determined in accordance with the international treaties of the member
states of the Customs Union and (or) the decisions of the Commission of the Customs
Union.
2. Temporarily imported goods with full conditional exemption from payment of
customs duties and taxes shall be used within the territory of a member state of the
Customs Union, by the customs bodies by which the goods are placed under the customs
procedure of temporary importation (admission), unless otherwise decided by the
Commission of the Customs Union.
3. Where those goods have not been granted full conditional exemption from import
duties and taxes, and they are non-compliant with the conditions of the full conditional
exemption from import duties and taxes imposed in accordance with paragraph 1 of this
Article, a partial conditional exemption from import duties and taxes shall apply.
In case of partial conditional exemption from customs duties and taxes for each
full or partial calendar month that the goods are in the customs territory of the
Customs Union, three percent of the amount of import customs duties and taxes shall be
paid. It would be payable if the goods were placed under the customs procedure of
release for domestic consumption on the day the customs declaration is registered, and
filed for placing such goods under the customs procedure of temporary importation
(admission).
4. With partial conditional exemptions from import duties and taxes, the amount of
import duties and taxes must be paid when goods are placed under the customs procedure
of temporary importation (admission) for the entire term of the period of the customs
procedure or periodically on the declarant’s choice, but not less than once every three
(3) months. The frequency of payments of import duties and taxes shall be determined by
the declarant with the approval of the customs body.
5. The total amount of customs duties and taxes levied for the temporary
importation with partial exemption from payment of import duties and taxes, shall not
exceed the amount of import customs duties and taxes that would be payable if the goods
were placed under the customs procedure of release for domestic consumption on the day
of registration of the customs declaration, and filed for the placement of such goods
under the customs procedure of temporary importation (admission), excluding privileges
to pay import duties and taxes.
6. At the completion of the customs procedure for temporary importation
(admission) in accordance with paragraph 1 of Article 385 of the Code, the amount of
import duties and taxes paid in partial conditional exemption from customs duties and
taxes shall not be eligible for return.
Article 387. The Origin and Termination of the Obligation to Pay Import
Customs Duties, Taxes and the Term of Payment in Respect of Goods Placed Under
the Customs Procedure of Temporary Importation (Admission) 1. The declarant shall have the obligation to pay import duties and taxes on goods
placed under the customs procedure of temporary importation (admission), upon the
registration of the customs declaration by the customs bodies.
2. The obligation to pay import duties and taxes on goods placed under the customs
procedure of temporary importation (admission) is terminated against the declarant:
1) at the completion of the customs procedure of temporary importation (admission)
in accordance with paragraph 1 of Article 385 of this Code, unless at the time of the
procedure payment of customs duties and taxes is due;
2) in the cases specified by paragraph 2 of Article 129 of this Code.
3. Import duties and taxes on the partial conditional exemption from customs
duties and taxes shall be payable on the following dates:
1) before the release of goods under the customs procedure of temporary
importation (admission): upon payment of the full amount of import customs duties and
taxes payable for a specified period of temporary importation, or the first part of the
amount of import duties and taxes is payable, in the case of periodic payments;
2) in the case of periodic payments: prior to the period for which payment of
import customs duties and taxes is made;
3) in respect of goods placed under the customs procedure of temporary importation
(admission) with discounts on the payment of customs duties and taxes associated with
the restrictions on the use and (or) disposal of these products:
in the case of rejection to use such incentives (discounts): before making changes
in the customs declaration, according to which the goods are placed under the customs
procedure of temporary importation (admission);
there is a violation of the restrictions on the use and (or) disposal of these
products, when the goods have been given such privileges (discounts);
the first day such an act was committed, and if that date is not set, the day the
customs declaration is registered by the customs bodies, according to which the goods
are placed under the customs procedure of temporary importation (admission);
4) in case the conditions on which goods are placed under the customs procedure of
temporary importation (admission) with full exemption from import duties and taxes are
violated: the day the customs declaration is registered by the customs bodies, according
to which the goods are placed under the customs procedure of temporary admission
(admission).
4. The date for payment of customs duties and taxes in respect of goods placed
under the customs procedure of temporary importation with full or partial conditional
exemption from payment of customs duties and taxes shall be:
1) for the transfer of temporarily imported goods to other persons without the
permission of the customs bodies: the day of the transfer, and if that date is not
known, then the day the customs declaration is registered by the customs bodies and
filed for placing the goods under the customs procedure of temporary export (admission);
2) for the loss of temporarily imported goods during the period of temporary
importation of goods, except for destruction (irretrievable loss) due to an accident or
force majeure or natural loss under the normal conditions of carriage (transportation)
and storage: the day the goods were lost, and if this date is not known, then the day
the customs declaration is registered by the customs bodies, and filed for placing the
goods under the customs procedure of temporary import (admission);
3) for the incompletion of the customs procedure of temporary importation
(admission) in accordance with paragraph 1 of Article 385 of this Code: the date the
temporary importation of goods expires.
5. Import customs duties and taxes in the cases established by paragraph 4 of this
Article shall be payable in the amount corresponding to the amount of import duties and
taxes that would be payable by placing such goods under the customs procedure of release
for domestic consumption, without tariff preferences and exemptions from payment of
customs duties and taxes, calculated on the date of registration by the customs bodies
of the customs declaration according to which the goods are placed under the customs
procedure of temporary importation (tolerance),with less the amount of customs duties
and taxes, paid during partial exemption from payment of customs duties and taxes.
Article 388. Features of the Placement of Temporarily Imported Goods Under
the Customs Procedure for Release for Domestic Consumption
1. When temporarily imported goods are placed under the customs procedure for
release for domestic consumption, the rates of import customs duties, taxes, and market
exchange rates, as established in accordance with the laws of the Republic of
Kazakhstan, shall be determined as of the date the customs declaration is registered by
the customs bodies and filed for placing the goods under the customs procedure of
temporary importation (admission).
2. When placed under the customs procedure for release for domestic consumption
after the customs procedure of temporary importation (admission) of the goods, where the
declarant of the customs procedure of release for domestic consumption in the customs
procedure of temporary importation (admission) paid customs duties and taxes with
partial conditional exemption from customs duties and taxes., the import duties and
taxes shall be paid in the amount of the difference of the calculated amounts of customs
duties and taxes, payable when placed under the customs procedure of release for
domestic consumption, and the customs duties and taxes paid in accordance with the
customs procedure of temporary importation (admission).
The provisions of the first part of this paragraph shall also apply if, prior to
placing the goods under the customs procedure of release for domestic consumption as
specified in the first part of this paragraph, these goods were placed under the customs
procedure(s) of the customs warehouse, temporary importation (admission) or placed in
temporary storage.
3. When goods are placed under the customs procedure for release for domestic
consumption which are subject to the full conditional or partial conditional exemption
from customs duties and taxes for the period, interest shall not be charged in
accordance with paragraph 2 of Article 134 of this Code.
Chapter 44. CUSTOMS PROCEDURE FOR TEMPORARY EXPORT
Article 389. Contents of the Customs Procedure for Temporary Export
Temporary export is a customs procedure under which goods of the customs union are
exported and used within a specified period outside the customs territory of the Customs
Union, with a total exemption from the payment of export customs duties, without the
application of non-tariff regulations and followed by placement under the customs
procedure for re-importation.
Goods placed under the customs procedure of temporary export and actually exported
from the customs territory of the Customs Union shall be deprived of the status of the
goods of Customs Union.
Article 390. Conditions for Placing Goods Under the Customs Procedure of
Temporary Exportation
1. Placement of goods under the customs procedure of temporary export is allowed,
provided it is possible to identify the goods placed under the customs procedure with
the subsequent completion of the customs procedure of temporary export.
Identification of goods is not required in cases where, in accordance with the
international agreements of the Member States of the Customs Union, replacement of the
temporarily-exported goods is permitted.
2. The following items shall not be placed under the customs procedure of
temporary export:
1) food, beverages, including alcohol, tobacco and tobacco products, raw materials
and semi-finished products, materials and samples, except for their removal in single
copies for advertising and (or) for demonstration purposes or as exhibits or industrial
designs;
2) waste, including industrial waste;
3) prohibited goods exported outside the customs territory of the Customs Union.
Article 391. Restrictions on the Use and Disposal of Temporarily Exported
Goods
1. Temporarily exported goods shall remain unchanged, except for changes due to
normal wear or natural loss under the normal conditions of carriage (transportation),
storage and (or) use (operation).
2. The execution of certain operations is allowed as required to ensure the goods’
safety, including repair operations (except for major repairs and upgrades), maintenance
and other operations required to maintain the goods in good condition, under the
condition of assurance of identification of goods by customs bodies in case of re-
importation.
Article 392. Period for the Temporary Export of Goods
1. The period for temporary export of goods shall be determined by the customs
bodies on the basis of statements made by the declarant with respect to the objectives
and circumstances of such export, except for the case provided by paragraph 2 of this
Article.
Pursuant to the written application of the declarant, the period for the temporary
export of goods may be extended by the customs bodies, subject to paragraphs 2 and 3 of
this Article.
2. To extend the period of temporary export within the period established by this
Article, the declarant shall submit a written application addressing the need for such
extension, including supporting documents, to the customs body carrying out customs
control not later than by the expiration date of the period of temporary export. The
term of the application for the extension of temporary export shall not exceed ten
working days from the date of registration of the application by the customs body. The
time period for temporary export shall be suspended during this period. If the customs
bodies make the decision to extend the period of temporary export, the specified period
shall be extended from the end of the previous term, regardless of the date of the
decision.
The declarant shall be provided with a written version of the decision of the
customs body extending the period for temporary export or refusing the extension. Where
there is an extension of the period of temporary export, the extension record and dates
shall be stamped on the back of the first sheet of the copy of the customs declaration
held by the customs bodies. The specified mark shall be verified by the signature and
the personal numbered stamp of the customs official.
If the declarant does not comply with the conditions and limitations of this
Chapter, the customs bodies shall decide to refuse to extend the period of temporary
export.
3. For certain categories of goods, depending on the purpose of their export from
the territory of the Republic of Kazakhstan, as well as for certains of goods where re-
importation of the temporary export is mandatory in accordance with the laws of the
Republic of Kazakhstan, the Government of the Republic of Kazakhstan may establish
deadlines for the temporary export of such goods.
4. Goods exported for official and personal use by Kazakh diplomatic missions and
their staff, including members of their families that are living with them, are allowed
to be temporarily export from the Republic of Kazakhstan for the entire term of
accreditation in a foreign country of such offices and such persons.
5. In the case of the transfer to a foreign person of the right of ownership for
the temporarily exported goods in respect of which the legislation of the Republic of
Kazakhstan has not set their mandatory return to the territory of the Republic of
Kazakhstan, the period for temporary export of these goods shall not be extended and
these goods shall be placed under the customs procedure of export in accordance with the
provisions of the second part of paragraph 1 of Article 347 of this Code.
Article 393. Completion of the Customs Procedure for Temporary Export 1. The customs procedure of temporary export is completed before the expiration of
the temporary export period by the placement of the temporarily-exported goods under the
customs procedure for re-import, according to the terms and conditions provided by this
Code.
The customs procedure of temporary export may be completed before the expiration
of the temporary export period by placing the temporarily-exported goods under the
customs procedure of export, processing outside the customs territory or temporary
export without actually bringing them to the customs body in the manner and conditions
provided by this Code, except for the cases when in accordance with the laws of the
Republic of Kazakhstan, the temporarily exported goods are subject to mandatory re-
import into the customs territory of the Customs Union.
2. Temporarily exported goods may be placed under the customs procedure of re-
importation or under a different customs procedure by one or more parties.
Article 394. The Origin and Termination of the Obligation to Pay Export
Customs Duties and the Term of Payment in Respect of Goods Placed (Placed) Under
the Customs Procedure for Temporary Export
1. The declarant shall have the obligation to pay export duties on goods placed
under the customs procedure of temporary export as of the date of registration of the
customs declaration by the customs bodies.
2. The declarant’s obligation to pay export duties on goods placed under the
customs procedure of temporary exportation is terminated:
1) upon the completion of the customs procedure for temporary export in accordance
with paragraph 1 of Article 393 of this Code;
2) in the cases provided by paragraph 2 of Article 129 of this Code.
3. In case the customs procedure for temporary export is incomplete by the
expiration of the temporary export period in accordance with paragraph 1 of Article 393
of this Code, except for destruction (irretrievable loss) due to an accident or force
majeure, or due to natural loss under the normal conditions of carriage (transportation)
and storage, and utilization (operation): the date of payment of export customs duties
shall be the day of the expiry of the period for temporary export established by the
customs.
4. Export duties shall be payable in the amount corresponding to the amounts of
export duties which would be payable if the goods were placed under the customs
procedure for exports, calculated on the date of registration of the customs declaration
by the customs bodies, filed for placing the goods under the customs procedure of
temporary export.
Article 395. Peculiarities of the Placement of Temporarily-Exported Goods
Under the Customs Procedure of Exports
1. When placing temporarily-exported goods under the customs procedure of export,
the customs value of goods and (or) their physical characteristics in physical terms
(quantity, weight, volume or other characteristics), the rates of export customs duties
and market exchange rates established in accordance with the tax laws of the Republic of
Kazakhstan shall be determined on the date of registration of the customs declaration by
the customs bodies, filed for placing the goods under the customs procedure of export.
2. Interest shall not be paid on the amounts of export duties paid when placing
the goods under the customs procedure of export, in accordance with paragraph 2 of
Article 134 of this Code.
Chapter 45. CUSTOMS PROCEDURE FOR RE-IMPORT
Article 396. Contents of the Customs Procedure for Re-Import
1. Re-import is the customs procedure under which goods previously exported from
the customs territory of the Customs Union are brought back into the customs territory
of the Customs Union within the period specified by Article 397 of this Code, without
the payment of customs duties and taxes and without applying non-tariff regulations.
2. Goods placed under the customs procedure for re-import shall acquire the status
of goods of the Customs Union, except for goods specified by sub-paragraph 4) of
paragraph 1 of Article 397 of this Code, which are the products of the processing of
goods exported from the customs territory of the Customs Union in accordance with
paragraph 3 of Article 357 of this Code.
Article 397. Conditions for Placing Goods Under the Customs Procedure of Re-
Importation 1. The previously exported goods may be placed under the customs procedure of re-
importation:
1) which are placed under the customs procedure for export or are the product of
processing of goods placed under the customs procedure for processing in the customs
territory, and exported from the customs territory of the Customs Union in accordance
with the customs procedure of re-export if:
the goods are placed under the customs procedure of re-import within three years
from the day following the date of their movement across the customs border of the
Customs Union upon exportation from the customs territory of the Customs Union or
another period specified by paragraph 2 of this Article;
the goods are unchanged, except for changes due to normal wear and tear or natural
loss under the normal conditions of carriage (transportation), storage and (or) use
(operation);
if the documents are submitted to customs bodies in accordance with Article 398 of
this Code;
2) which are placed under the customs procedure of temporary export, if the goods
are imported within the period of temporary export and are in the same condition except
for normal wear and tear or natural loss under the normal conditions of carriage
(transportation), storage and (or) use (operation), and except for changes that are
allowed in respect of such goods when they are used in accordance with the customs
procedure of temporary export;
3) which are placed under the customs procedure for processing outside the customs
territory, unless these products are imported during the processing period and are in
the same condition as when they were exported from the customs territory of the Customs
Union, except for changes of normal wear and tear or natural loss under the normal
conditions of carriage (transportation), storage and (or) use (operation);
4) which are the products of the processing of goods placed under the customs
procedure for processing outside the customs territory, if the purpose of processing was
free of charge (warranty) repair and these goods are to be placed under the customs
procedure of re-import during the period of processing, except of those goods that are
processed products which, when they were released under the customs procedure for
domestic consumption, the existence of defect (defects) was taken into account, that was
(were) the reason for free of charge (under warranty) repair of such goods.
2. For certain categories of goods, a period exceeding the period specified in
sub-paragraph 1) of paragraph 1 of this Article may be established by decision of the
Customs Union Commission.
3. In cases of re-importation where the taxes due to export the goods from the
customs territory were not paid or have been refunded, the tax refund shall be made
??according to the procedure and under the conditions established by the tax legislation
of the Republic of Kazakhstan.
4. The declarant of the customs procedure of re-importation may be a person who
was the declarant of one of the customs procedures specified in paragraph 1 of this
Article, according to which the goods were exported from the customs territory of the
Customs Union.
The customs legislation of the Customs Union may establish circumstances in which
a different person may act as the declarant for the purposes of the customs procedure of
re-importation.
5. Goods shall be placed under the customs procedure of re-importation in the
member state of the Customs Union where they were placed under one of the customs
procedures specified by paragraph 1 of this Article.
Article 398. Documents and Information Required for Placing Goods Under the
Customs Procedure for Re-Import 1. For placing goods under the customs procedure for re-import, the declarant
shall submit to the customs bodies the details about the circumstances of the
exportation of goods from the customs territory of the Customs Union, as well as
information about operations to repair the goods, if such operations were performed with
the goods outside the customs territory of the Customs Union.
2. To confirm the information specified in paragraph 1 of this Article, the
declarant provides the customs declaration registered during the export of the goods and
the documents confirming the date of movement of the goods across the customs border of
the Customs Union when they were exported.
Article 399. Return (Offset of Export Duties)
In respect of the goods specified in sub-paragraph 1) of paragraph 1 of Article
397 of this Code, and placed under the customs procedure of re-import, there shall be a
return (offset) of the export customs duties paid if such goods are placed under the
customs procedure of re-import not later than six months from the day following the day
they were placed under the customs procedure of export.
Chapter 46. CUSTOMS PROCEDURE FOR RE-EXPORT
Article 400. Contents of the Customs Procedure for Re-Export
Re-export is a customs procedure under which goods previously imported into the
customs territory of the Customs Union, or the products of processing of goods placed
under the customs procedure for processing in the customs territory, are exported from
this territory without payment and (or) with a refund for paid customs duties and taxes,
and applying non-tariff regulations.
Article 401. Conditions for Placing Goods Under the Customs Procedure of Re-
Export
The following goods may be placed under the customs procedure for re-export:
1) foreign goods, located in the customs territory of the Customs Union, including
those goods imported in violation of non-tariff regulations, and the products of good
processing placed under the customs procedure for processing in the customs territory;
2) goods placed under the customs procedure of release for domestic consumption,
if these goods are returned due to non-fulfillment of the conditions of foreign trade
transactions, including with respect to the quantity, quality, description or packaging,
provided by the following conditions:
goods are placed under the customs procedure for re-export within one year from
the day following the date of release for domestic consumption;
documents submitted to customs bodies, in accordance with Article 403 of this
Code;
goods not used or repaired in the customs territory of the Customs Union with the
exception of cases where the use of the goods was necessary to detect defects or other
circumstances that led to the return of the goods;
goods that can be identified by the customs body.
Article 402. Features of the Transport of Goods Placed Under the Customs
Procedure for Re-Export
Goods placed under the customs procedure for re-export shall be exported from the
customs territory of the Customs Union in accordance with Chapter 38 of this Code.
Article 403. Documents and Information Required for Placement Under the
Customs Procedure for Re-Export of Goods Previously Placed Under the Customs
Procedure of Release for Domestic Consumption When placing goods previously placed under the customs procedure of release for
domestic consumption under the customs procedure for re-export, the declarant shall
submit to the customs bodies documents containing details concerning:
1) the circumstances of the importation of goods into the customs territory of the
Customs Union (on the basis of documents confirming the execution of foreign trade
transactions);
2) failure to comply with the requirements of foreign trade transactions;
3) the placement of the goods under the customs procedure of release for domestic
consumption;
4) the use of the goods after placement under the customs procedure of release for
domestic consumption.
Article 404. The Origin and Termination of the Obligation to Pay Import
Customs Duties, Taxes and the Term of Payment in Respect of Foreign Goods Placed
(Placed) Under the Customs Procedure for Re-Export
1. The declarant shall have the obligation to pay import duties and taxes on
foreign goods placed under the customs procedure for re-export upon registration of the
customs declaration by the customs bodies.
2. The declarant’s obligation to pay import duties and taxes on foreign goods
placed (being placed) under the customs procedure for re-export shall be terminated:
1) upon the actual export of foreign goods from the customs territory of the
Customs Union, confirmed by the customs body at the place of departure in the manner
determined by a decision of the Commission of the Customs Union;
2) in cases specified by paragraph 2 of Article 129 of this Code.
3. In case of a failure to export foreign goods placed under the customs procedure
for re-export, with the exception of cases of destruction (irretrievable loss) due to an
accident or force majeure or natural loss under the normal conditions of carriage
(transportation) and storage, from the customs territory of the Customs Union, the
period of payment of import duties and taxes shall be the date of registration of the
customs declaration by the customs bodies, filed for placing the goods under the customs
procedure of re-export.
4. Import duties and taxes in the cases established by paragraph 3 of this Article
shall be payable in the amount corresponding to the amount of import duties and taxes
that would be payable at the placement of foreign goods under the customs procedure of
release for domestic consumption, excluding exemptions from payment of customs duties
and taxes, calculated on the date of registration of the customs declaration by the
customs bodies, filed for placing the goods under the customs procedure for re-export.
In respect of products of processing the goods placed under the customs procedure
for processing on the customs territory, the import customs duties and taxes shall be
payable in the amount corresponding to the amount of import duties and taxes that would
be payable in respect of foreign goods placed under the customs procedure for processing
on the customs territory and used in the manufacture of processed products in accordance
with the rules of their release.
5. Upon termination in accordance with sub-paragraph 1) of paragraph 2 of this
Article, the obligation to pay import duties and taxes paid or recovered in accordance
with paragraph 3 of this Article, import customs duties and taxes shall be refunded in
the procedure established in accordance with this Code.
6. Export customs duties and taxes in respect of goods placed under the customs
procedure for re-export shall not be paid.
Article 405. Return (Offset) of the Amounts of Import Customs Duties and
Taxes
In respect of the goods specified in sub-paragraph 2) of paragraph 1 of Article
401 of the this Code and placed under the customs procedure of re-export and actually
exported from the customs territory of the Customs Union, the paid amounts of import
customs duties and taxes shall be refunded (offset) in accordance with Chapter 17 of
this Code.
Chapter 47. CUSTOMS PROCEDURE OF DUTY FREE TRADE
Article 406. Contents of the Customs Procedure of Duty-Free Trade
Duty-free trade is the customs procedure under which goods are sold at retail in
duty free shops to individuals who are leaving the customs territory of the Customs
Union, or to foreign diplomatic missions, equivalent representative offices of
international organizations, consular office and diplomatic agents, consular officials
and members of their families, who live with them, without payment of customs duties and
taxes, and applying non-tariff regulation.
Article 407. Conditions for Placing Goods Under the Customs Procedure of
Duty-Free Trade
1. Any goods may be placed under the customs procedure for duty-free trade, except
for goods prohibited from being imported into the customs territory of the Customs
Union, or prohibited from being exported outside the customs territory of the Customs
Union, and prohibited for circulation in the territory of the Republic of Kazakhstan.
The Commission of the Customs Union may establish a list of other goods that
cannot be placed under the customs procedure of duty-free trade.
2. The declarant of the goods placed under the customs procedure for duty-free
trade can only be the owner of a duty free shop where the goods will be sold.
3. Goods used for the operation of a duty-free shop are not subject to the customs
procedure of free trade.
4. Goods of the Customs union shall be placed under the customs procedure of duty-
free trade by submitting the customs declaration.
Article 408. Duty-Free Shops
1. The method of operating duty-free shops, the requirements for their arrangement
and their trading equipment shall be determined by the Articles 53-58 of this Code.
2. Duty-free shops are located:
1) in the points of transfer through the customs border of the Customs Union - for
individuals leaving the customs territory of the Customs Union;
2) in the capital - for foreign diplomatic missions, equivalent representative
offices of international organizations, consulates and diplomatic agents, consular
officers and their family members who live with them.
Article 409. Sale of Goods and Procedures of Customs Control in the Duty-Free
Shops
1. The sale of the goods placed under the customs procedure of duty-free trade
shall be performed under customs control:
1) in retail for individuals leaving the customs territory of the Customs Union
against presentation of the passenger's travel documents with mandatory use of cash
registers in accordance with the requirements established by the tax legislation of the
Republic of Kazakhstan;
2) for foreign diplomatic missions, equivalent representative offices of
international organizations, consulates and diplomatic agents, consular officers and
their families members, who live with them, against presentation of the document
confirming accreditation of such a person by the Ministry of Foreign Affairs of the
Republic of Kazakhstan, in accordance with the requirements established by the
legislation of the Republic of Kazakhstan. Procedure for the sale of goods in duty-free
shops is established by the Government of the Republic of Kazakhstan.
2. Customs control in respect of the goods placed under the customs procedure of
duty-free trade shall be executed by the customs body in which authorized area the duty-
free shop is situated.
Article 410. Completion of the Customs Procedure for Duty-Free Trade 1. Effect of the customs procedure for duty-free trade is terminated by the sale
of goods placed under the customs procedure in retail in duty-free shops to individuals,
persons specified in Article 406 of this Code, or by placing the goods under other
customs procedures in accordance with this Code.
2. In the event of the closure of the duty-free shop, goods placed under the
customs procedure of duty-free trade shall be placed under another customs procedure
within one month from the day following the date of closure of the said store.
In case of non-performance of actions specified by the first part of this
paragraph, the customs bodies shall detain the goods in accordance with Chapter 24 of
this Code.
Article 411. The Commencement and Termination of the Obligation to Pay Import
Customs Duties, Taxes and Term of Their Payment in Respect of Foreign Goods
Placed (Being Placed) Under Customs Procedure of Duty-Free Trade
1. The declarant shall have the obligation to pay import duties and taxes on
foreign goods placed under the customs procedure of duty-free trade, with the
registration of the customs declaration by the customs bodies.
2. The obligation of the declarant to pay import duties and taxes on foreign goods
placed (placed) under the customs procedure of duty-free trade is terminated:
1) upon selling of these goods to the persons specified by Article 406 of this
Code;
2) when placing these goods under another customs procedure;
3) on the detention of goods by customs bodies in accordance with Chapter 26 of
this Code;
4) in the cases specified by paragraph 2 of Article 129 of this Code.
3. The date for payment of customs duties and taxes shall be:
1) for use and disposal of foreign goods in violation of the terms and conditions
of the customs procedures for free trade - the day of the statutory requirements and
conditions were violated, and if that date is not set - the day of registration of the
customs declaration by the customs bodies, filed for placing goods under the customs
procedure of duty-free trade;
2) in case of the loss of foreign goods, except for their destruction
(irretrievable loss) due to an accident or force majeure, or as a result of natural loss
under normal conditions of carriage (transportation) and storage - the day the goods
were lost, and if that date is not set - the day of registration of the customs
declaration by the customs bodies, filed for placing the goods under the customs
procedure of duty-free trade.
4. Import duties and taxes in the cases specified by paragraph 3 of this Article
shall be payable in the amount corresponding to the amount of import duties and taxes
that would be payable when the goods are placed under the customs procedure of release
for domestic consumption, without regard to tariff preferences and exemptions from
payment of customs duties and taxes, calculated on the date of registration of the
customs declaration by the customs bodies, according to which the goods are placed under
the customs procedure of duty-free trade.
Chapter 48. CUSTOMS PROCEDURE FOR DESTRUCTION
Article 412. Contents of the Customs Procedures for Destruction
Destruction is the customs procedure under which foreign goods are destroyed under
customs control without payment of customs duties and taxes and without applying non-
tariff regulation.
The destruction of goods means deactivation, the complete destruction or turning
goods into a state where they partially or completely lose their consumer and (or) other
properties and cannot be restored to their original state in a cost-effective way.
Customs procedure for destruction can also be used in relation to goods which have
been destroyed, irretrievably lost due to an accident or force majeure.
Article 413. Conditions for Placing Goods Under the Customs Procedure for
Destruction
1. Placement of goods under the customs procedure for destruction shall be
permitted on the basis of the conclusion on the possibility of the destruction of the
relevant territorial office of the authorized body in the field of environmental
protection, which shall include the method and place of destruction.
The conclusion of the territorial office of the authorized body in the field of
environmental protection is not required in cases where the goods are irretrievably lost
due to accident or force majeure. Documents must be submitted that prove irretrievable
loss of the goods due to an accident or force majeure in order to place such goods under
the customs procedure of destruction.
2. The following categories of goods cannot be placed under the customs procedure
for destruction:
1) cultural, archaeological, historical valuables;
2) animals and plants related to species protected under the laws of the Republic
of Kazakhstan and (or) international treaties, their parts and derivatives, except when
required to destroy them in order to prevent epidemics and epizootics and spread of
quarantine facilities;
3) goods taken by the customs bodies as a pledge until termination of the terms of
mortgage;
4) confiscated goods, or the goods that are seized, including those being physical
evidence, in accordance with the laws of the Republic of Kazakhstan;
5) other goods as determined by a decision of the Commission of the Customs Union.
3. Destruction of goods shall not be permitted, unless such destruction:
1) can harm the environment or endanger human life and health;
2) is produced by the consumption of goods in accordance with their common
purpose;
3) may result in costs for the public authorities of the Republic of Kazakhstan.
4. Destruction of goods is executed by the declarant of the customs procedure for
destruction.
5. Destruction of goods is executed within the period established by the customs
bodies based on the time required for the actual destruction of the goods, the method
and the place of their destruction.
Article 414. Peculiarities of the Application of Customs Procedures for
Destruction
1. Destruction is executed under the presence of the commission formed by the
customs body, supervising the placement of goods under the customs procedure for
destruction, out of the representatives of the customs body, and of the territorial
office of the authorized body in the field of environmental protection, and with the
participation of the declarant. If necessary, the customs body responsible for
supervising the placement of goods under the customs procedure for destruction is
entitled to involve specialists from other government agencies and independent experts.
The destruction is performed:
1) by thermal, chemical, mechanical or other effects (burning, destruction, burial
and other), in which goods are completely destroyed. The method of destruction of goods
shall ensure their inability to restore, bringing them to original condition for their
intended use;
2) by the de-installation, disassembly, mechanical damage, including perforation,
rupture, causing damage in other ways, provided with the condition that such damage
preclude subsequent restoration of products and ability for their utilization.
For the goods that require special storage conditions, which due to technological
reasons cannot be extracted from storage and used, the destruction is considered to be
effected on the conclusion of the territorial division of the authorized state body of
the Republic of Kazakhstan that withdrawal of goods from storage and their further use
is impossible.
2. Waste generated as a result of the destruction of goods, in case of the
possibility of their further utilization, should be placed under the relevant customs
procedure, and are treated as foreign goods imported into the customs territory of the
customs union in this condition for the purpose of levying import duties and taxes.
If the wastes generated as a result of the destruction of the goods are in an
unsuitable condition for further commercial use in the customs territory of the Customs
Union, and cannot be restored to their original state in a cost-effective manner, they
are treated as goods of the Customs Union.
Article 415. Completion of the Customs Procedures for Destruction
1. The customs procedure for destruction is completed by the actual destruction of
goods with arrangement of the protocol of destruction, containing the following
information:
date and place of the destruction of the goods;
details of the person, who declared the customs procedure for destruction;
information on the persons who were present at the destruction;
names of the destroyed goods and their quantity in units of measurement;
method of destroying the goods;
the availability and amount of waste after the destruction, as well as the
possibility of its further use.
2. The act of destruction is certified by the signatures of all committee members
and present persons, and is made in triplicate: one copy is kept by the customs body,
the second copy is for the territorial division of the authorized body in the field of
environmental protection, and the third copy is kept by the declarant.
3. The destruction of goods is recorded using a photo and (or) video, and the
results are attached to the protocol of destruction that is stored in the customs body.
Chapter 49. CUSTOMS PROCEDURE OF ABANDONMENT IN FAVOR OF THE STATE
Article 416. Content of the Customs Procedure of Abandonment in Favor of the
State 1. The abandonment in favor of the state is a customs procedure under which
foreign goods are transferred free of charge in the ownership of a member state of the
Customs Union, free from paying customs duties and taxes and without applying non-tariff
regulation.
2. Goods placed under the customs procedure for abandonment in favor of the state
shall acquire the status of goods of the Customs Union.
Article 417. Conditions for Placing Goods Under the Customs Procedure of
Abandonment in Favor of the State 1. Foreign goods, except for the goods prohibited for importation into the customs
territory of the Customs Union, and prohibited for circulation in the territories of the
member states of the Customs Union may be placed under the customs procedure of
abandonment in favor of the state.
2. The abandonment in favor of the state should not give rise to any customs
charges.
3. The Commission of the Customs Union can decide to establish a list of other
goods that cannot be placed under the customs procedure of abandonment in favor of the
state.
Article 418. The Procedure of Abandonment of Goods in Favor of the State
1. The customs procedure of abandonment in favor of the state shall be completed
by the transfer of goods by the declarant to the appropriate authorized state body of
the Republic of Kazakhstan in accordance with the laws of the Republic of Kazakhstan. In
this case the protocol of transfer is arranged, a copy of which is attached to the
customs declaration. After the completion of customs declaration, any change of this
customs procedure shall not be allowed.
After the completion of the customs declaration of the goods placed under the
customs procedure of abandonment in favor of the State, such goods shall belong to the
state in accordance with Chapter 34 of this Code.
Chapter 50. SPECIAL CUSTOMS PROCEDURE
Article 419. Contents of a Special Customs Procedure A special customs procedure is a customs procedure that defines for customs
purposes the requirements and conditions for use and (or) disposal of certain categories
of goods in the customs territory of the Customs Union or elsewhere without payment of
customs duties and taxes and applying non-tariff regulation.
Special customs procedure are established by this Code in accordance with the
conditions and in respect of categories of goods defined by a decision of the Commission
of the Customs Union.
SECTION 7. FEATURES OF MOVING ACROSS THE CUSTOMS BORDER OF THE CUSTOMS UNION
AND CUSTOMS OPERATIONS FOR CERTAIN CATEGORIES OF GOODS
Chapter 51. FEATURES OF CUSTOMS OPERATIONS IN RELATION TO GOODS SENT BY
INTERNATIONAL MAIL
Article 420. International Postage 1. International mail includes parcels and letter-post items, which are objects of
postal exchange in accordance with the Acts of the Universal Postal Union.
2. Sending international mail must be accompanied by the documents provided by
Acts of the Universal Postal Union.
3. International mail cannot be handed over by operators of postal services to
their recipients or sent out of the customs territory of the Customs Union without the
permission of the customs body.
Article 421. Features of Shipping Goods by International Mail 1. Goods, prohibited for postage by international mail:
1) prohibited for importation into the customs territory of the Customs Union or
export from this territory;
2) prohibited to transfer in accordance with the Acts of the Universal Postal
Union;
3) which are subject to restrictions, if such goods are prohibited for postage by
international mail in accordance with a decision of the Commission of the Customs Union.
2. Non-tariff measures shall not apply to goods for personal use sent by
international mail to individuals, as well as in other cases determined by the decision
of the Commission of the Customs Union.
3. Disposal of goods, prohibited and (or) restricted for postage by international
mail, is performed in accordance with the laws of the Republic of Kazakhstan.
Article 422. Features of Customs Operations in Relation to Goods Sent by
International Mail
1. Customs operations in respect of goods sent by international mail, are
performed by customs bodies in places (agencies) of international postal exchange or in
other locations specified by the customs bodies.
Places (agencies) of international postal exchange are other places for temporary
storage and must comply with the requirements of Article 260 of this Code.
The place (agencies) of international mail exchange is a place of processing and
sorting of international mail and presentation of the mail for customs control and
customs declaration to officials of the customs body in which authority area this place
(agency) is located.
Places (agencies) of international postal exchange are determined in accordance
with the laws of the Republic of Kazakhstan on postal services.
2. Customs declaration of goods sent by international mail is made by using the
documents provided by the Universal Postal Union, accompanying the international mail or
the declaration of goods.
3. Goods sent by international mail, except for goods sent by individuals for
personal use, are subject to customs declaring with the declaration of goods in the
following cases:
1) subject to payment of customs duties and taxes;
2) in respect of goods where special protective, antidumping and countervailing
measures are applied and the prohibitions and restrictions are followed;
3) the actual export of goods from the customs territory of the Customs Union
should be confirmed by the sender of goods to the customs and (or) the tax authorities;
4) goods placed under the customs procedure other than the customs procedure of
release for domestic consumption.
4. In cases not referred to in paragraph 3 of this Article, the customs
declaration is performed with application of the documents defined by the Universal
Postal Union, accompanying international mail and containing the information required
for the release of goods under the declared customs procedure.
5. Customs declaration of the goods sent by international mail and exported from
the customs territory of the Customs Union is performed up to its submission by the
postal operator for the postage.
6. Customs declaration of goods, which shall be returned to the sender in the
cases established by the Universal Postal Union, shall be performed by the operator by
submitting a written application and documents defined by the Universal Postal Union
accompanying international postage to the customs body.
Article 423. Customs Control of International Mail
1. Mail operators, at the request of the customs body, present international
postage for customs inspection and customs clearance. Methods of such presentation are
determined by customs bodies.
2. Customs bodies should not require presentation of the followings of imported
mail:
aerogrammes;
postcards and letters;
secogrammes (literature for the blind).
If there is sufficient reason to believe that these postings contain goods that
are prohibited or restricted for import into the customs territory of the Customs Union,
as well as during the customs inspection and customs clearance on the basis of selective
or random checks, the customs bodies are entitled to require these mailings to be
presented (for control).
3. The customs bodies are entitled to require a postal service operator to present
(for control) exported international mail, in respect of which customs bodies carry out
customs inspection and customs clearance on the basis of selective or random checks.
4. International mail, submitted to the place (agency) of international postal
exchange in damaged condition with a discrepancy in weight, with a broken attachment or
without the necessary supporting documents, are presented (for control) to the customs
bodies with the application of the protocol, arranged by the operator.
5. When there is a discrepancy in the quantities and non-compliance with
attachments revealed during the customs inspection of international mail, the mail
operator, together with a customs body official, shall arrange and sign the protocol of
the customs clearance inspection.
6. During the customs inspection and customs clearance of goods sent by
international mail, the customs bodies shall use technical means of customs control.
Article 424. Application of Customs Duties and Taxes in Respect of Goods Sent
by International Mail
1. In respect of goods sent by international mail, if submitting the declaration
of goods is not required, customs duties and taxes are calculated and charged by customs
bodies conducting customs operations in a place (institution) of international mail
exchange with the customs receipt voucher, the form and manner of filling of which are
determined by a decision of the Commission of the Customs Union.
Customs duties and taxes are calculated on the basis of the information on the
value of the goods specified in the documents, defined by the Universal Postal Union and
used for customs purposes.
In relation to international mail with a declared value, the amount of customs
duties and taxes shall be calculated on the basis of this declaration of value only if
it exceeds the value specified in the documents used for customs purposes.
2. The operator submits the international mail to their recipients, under the
condition of payment of customs duties and taxes in respect of goods sent in these
international mail.
3. Customs duties and taxes on goods sent by international mail are payable in the
amount specified in this Code and international treaties of the member states of the
Customs Union.
4. In case of loss of international mail, or their submission to the recipient
without the permission of the customs body, the mail operator who lost or submitted the
postage bears the obligation to pay the customs duties and taxes.
Chapter 52. PECULIARITIES OF MOVEMENT OF GOODS BY CERTAIN CATEGORIES OF
FOREIGN PERSONS
Article 425. Scope of This Chapter 1. The provisions of this Chapter shall apply in relation to goods transported
across the customs border of the Customs Union by diplomatic missions, consular offices,
other official representatives of foreign governments, international organizations,
staff of these offices, institutions and organizations, as well as in respect of goods
intended for the personal use of certain categories of foreign persons benefiting from
the privileges.
2. By a decision of the Commission of the Customs Union, peculiarities of the
customs declaration of goods, baggage of certain categories of goods transported by
diplomatic missions, consular offices, other official representatives of foreign
governments, international organizations, staff of these offices, institutions and
organizations for official and personal use can be defined.
Article 426. Movement of Goods by Diplomatic Representatives of Foreign
States
Foreign diplomatic missions, located in the Republic of Kazakhstan may import into
the customs territory of the Customs Union and export from this territory goods intended
for the official use of diplomatic missions with exemption from the payment of customs
duties and taxes and applying non-tariff regulation.
Article 427. Movement of Goods by the Head of a Diplomatic Mission of a
Foreign State and Members of the Diplomatic Staff of Diplomatic Missions of a
Foreign State 1. The head of a diplomatic mission of a foreign state and members of the
diplomatic staff of the diplomatic missions of foreign states, as well as their families
staying with them, if they do not reside permanently in the receiving state and are not
nationals of the receiving state, may import goods for their personal use, including
goods for their initial accommodation, into the customs territory of the Customs Union,,
and export goods for their personal use from the customs territory of the Customs Union
with exemption from the payment of customs duties and taxes and applying non-tariff
regulation.
2. The personal baggage of a head of the diplomatic mission of a foreign of state,
members of the diplomatic staff of the diplomatic missions of foreign states, as well as
family members living with them, if they do not reside permanently in the receiving
state and are not nationals of the receiving state, shall be exempt from customs
inspection in the absence of serious grounds to believe that it contains goods that are
not for personal use, or goods prohibited to be imported into the Republic of Kazakhstan
or exported from the Republic of Kazakhstan or goods regulated by quarantine
regulations. Customs inspection of such goods shall be conducted only in the presence of
such persons or their representatives.
Article 428. Movement of Goods by Members of Administrative and Technical
Staff of a Diplomatic Representation of a Foreign State
Members of the administrative and technical staff of a diplomatic mission of a
foreign state and their family members staying with them, if these individuals and their
families do not reside permanently in the receiving State and are not nationals of the
receiving State, may import into the customs territory of the Customs Union, goods for
their personal use, including products for their initial accommodation, with exemption
from the payment of customs duties and taxes and applying non-tariff regulation.
Article 429. Coverage of Customs Privileges Granted to Members of the
Diplomatic Staff of Diplomatic Missions of a Foreign Country, on the Members of
Administrative, Technical and Service Staff On the basis of an international treaty of the Republic of Kazakhstan with a
foreign country, customs exemptions provided by this Code to members of the diplomatic
staff of the diplomatic mission of a foreign state may be extended to the members of the
administrative, technical and service staff of the diplomatic mission, as well as to
their family members, who do not reside permanently in the receiving State and are not
citizens of the host State, on the basis of reciprocity in respect to each foreign
country.
Article 430. Movement of Goods by Consular Office of Foreign Governments and
Their Employees 1. Consular offices of foreign countries, consular officials of foreign
governments, including the head of the consular office of foreign countries, and
consular servants of foreign countries, as well as their family members are granted
customs privileges stipulated by this Code for the diplomatic missions of foreign states
or the staff of diplomatic missions of foreign states.
2. On the basis of an international treaty of the Republic of Kazakhstan with a
foreign state, customs exemptions provided by this Code to members of the diplomatic
staff of the diplomatic mission of a foreign state may be extended to the of the members
of the administrative, technical and service staff of the diplomatic mission, as well as
to their family members, who do not reside permanently in the receiving State.
Article 431. Movement of the Diplomatic Pouch and Consular Valise of Foreign
States Across the Customs Border of the Customs Union
1. The diplomatic pouch and consular valise of foreign countries, moved through
the customs border of the Customs Union, shall be neither opened nor detained.
If there are serious grounds to believe that the consular valise contains
documents and (or) goods that are not intended exclusively for official use, the customs
body is entitled to require that the consular valise be opened by authorized persons of
the represented foreign country in the presence of a customs body. In case of refusal,
consular valise shall be returned to the place of departure.
2. The packages constituting the diplomatic pouch and consular valise should have
visible external marks identifying their nature.
3. A diplomatic pouch may contain only diplomatic documents and goods, intended
exclusively for official use, and consular valise - only official correspondence and
documents or goods, intended exclusively for official use.
Article 432. Customs Privileges for Foreign Diplomatic and Consular Couriers
1. Foreign diplomatic and consular couriers may import into the customs territory
of the Customs Union and export from this territory goods intended for their personal
use, based on the principle of reciprocity in respect to each foreign country with
exemption from customs inspection, customs duties and taxes and applying non-tariff
regulation.
2. Diplomatic and consular couriers must be provided with an official courier
sheet, indicating their status and the number of packages constituting the diplomatic
pouch and consular valise. The courier’s sheet shall be signed and sealed by the office
sending the diplomatic pouch and consular valise.
3. Diplomatic pouch and consular valise may also be entrusted to a temporary
diplomatic or consular courier designated to carry only this pouch or consular valise
and provided with an official courier sheet.
Article 433. Customs Privileges for Representatives and Members of Foreign
Delegations
Representatives of foreign states, members of parliamentary and governmental
delegations, as well as on the basis of reciprocity to members of foreign delegations
who come to the member states of the Customs Union to participate in international
negotiations, international conferences and meetings or other official missions, are
granted the customs exemptions provided by this Code for members of the diplomatic staff
of the diplomatic mission of a foreign state.
The same privileges are granted to family members accompanying such persons.
Article 434. Movement of Goods by Members of the Diplomatic Staff, Consular
Officials, Representatives and Members of Foreign States Delegations in Transit
Through the Customs Territory of the Customs Union
Members of the diplomatic staff of the diplomatic missions of foreign states and
consular officials of the consular offices of foreign countries, their families and the
persons specified in Article 319 of this Code, in transit through the customs territory
of the Customs Union, are granted the customs privileges under this Code for members of
the diplomatic staff of the diplomatic mission.
Article 435. Customs Privileges for International, Interstate and Inter-
Governmental Organizations, Representatives of Foreign Countries (Under These
Organizations) and to the Staff of These Organizations and Representative
Offices
Customs privileges for international, interstate, and inter-governmental
organizations, representatives of foreign countries (under these organizations), and to
the staff of these organizations and representative offices and their family members,
are determined by the appropriate international treaties.
Chapter 53. MEASURES TO PROTECT THE RIGHTS IN RESPECT OF THE OBJECTS OF
INTELLECTUAL PROPERTY, TAKEN BY THE CUSTOMS BODY
Article 436. Grounds for Measures to be Taken by Customs Bodies to Protect
the Rights of the Objects of Intellectual Property
1. The customs bodies shall take measures to protect the rights of intellectual
property holders, related to the suspension of release of goods in accordance with the
customs legislation of the Customs Union and the present Chapter.
2. The customs bodies shall take measures to protect the rights in respect of the
objects of intellectual property holders, included in the customs registry of
intellectual property, and objects of intellectual property included in the unified
customs registry of intellectual property of the member states of the Customs Union, and
those which are not included in these customs registers.
3. Measures to protect the rights in respect of the objects of intellectual
property shall not be applied by the customs bodies in respect of those goods moved
across the customs border of the Customs Union:
1) by individuals for personal use, including those sent to their address by
international mail;
2) in accordance with the customs procedure of customs transit;
3) for official or personal use by diplomatic missions, consular offices, or other
official representatives of foreign governments, international organizations, and staff
of these offices, institutions and organizations.
Article 437. Period of Protection by Customs bodies of the Intellectual
Property Owner’s Rights in Respect of the Objects of Intellectual Property
The period of the protection of an owner’s rights in respect of the objects of
intellectual property shall be determined upon the inclusion of the objects of
intellectual property in the customs registry of intellectual property objects and the
unified customs registry of intellectual property objects of the Member States of the
Customs Union with regard to the period specified by the right-holder (owner) in the
application, and the validity of the period of the attached documents, but not longer
than two (2) years from the date of inclusion in the registers.
Based on an application by the owner, this period may be extended an unlimited
number of times, but each time for not more than for two (2) years, on the condition of
compliance with the requirements of this Chapter.
The period of protection of the owner’s rights in respect of the objects of
intellectual property may not exceed the validity of the term of the owner’s rights in
respect of the appropriate intellectual property objects.
Article 438. Procedure for Maintaining the Customs Register of Intellectual
Property Objects 1. In order to take measures to protect intellectual property rights, the
authorized body in the field of customs shall maintain a customs registry of
intellectual property objects and ensure its publication, including on the official web-
site of the authorized body in customs affairs.
2. The form and procedure of maintaining the customs registry of intellectual
property objects shall be established by the authorized body in the field of customs
affairs.
Article 439. Procedure for the Inclusion of Objects of Intellectual Property
in the Customs Register, and Their Removal From the Customs Register 1. The inclusion of objects of copyrights and related rights, trademarks, service
marks and appellations of the origin of the goods (hereinafter - the intellectual
property objects) into the customs registry of intellectual property shall be carried
out by the authorized body in customs affairs at the request of the intellectual
property owner.
2. The owner or other person representing the interests of owner, who has
reasonable cause to believe that the movement of the goods across the customs border of
the Customs Union may violate their rights to the intellectual property, is entitled to
submit a written application requesting the protection of their intellectual property
rights to the authorized body in customs affairs.
3. The application shall contain the following information:
1) the applicant's request to protect their intellectual property rights;
2) information on the applicant;
3) information, including in electronic form, in respect of the relevant objects
of intellectual property, the period during which the rights holder will require the
assistance of the customs bodies to protect his (her) rights, and a description of goods
containing the objects of intellectual property, with indications of the product codes
on a level of the first six digits in accordance with the unified Commodity Nomenclature
for Foreign Economic Activity of the Customs Union, and details about the goods from the
owner which enable the customs bodies to identify goods in violation of intellectual
property rights;
4) the obligation of the applicant for compensation of damages to the declarant
and other persons, and the costs of customs bodies which may arise in connection with
the suspension of the release of the goods containing the objects of intellectual
property, in respect of which it is assumed that they are the goods in violation of
intellectual property rights - in cases, where it is proved that the goods are not
commodities in violation of intellectual property rights.
4. The application must come attached with documents (originals or notarized
copies) confirming the presence and ownership of intellectual property rights
(certificate, license agreement), a power of attorney issued by the legal owner to a
person representing his (her) interests, the insurance policy (contract) protecting
against civil liability of the applicant in cases of injury to third persons. In this
case, the insured amount shall not be less than 1000 times the monthly calculation index
established for the appropriate financial year by the law on the national budget.
A description of the distinguishing features of the goods in violation of
intellectual property rights shall be submitted simultaneously with the submission of
the application.
If possible, samples of the goods containing the objects of intellectual property
and products in violation of intellectual property rights, including their electronic
images, shall also be submitted.
5. The authorized body in customs affairs will review the application within a
period not exceeding (30) days from the date of its receipt, and will issue a decision
on whether the intellectual property will be included in the Customs Register.
In order to verify the reliability of the applicant's documents and information,
the authorized body in customs affairs may request from third parties, as well as the
relevant state bodies of the Republic of Kazakhstan, documents confirming the
applicant’s submitted documents and information. Said persons and public authorities of
the Republic of Kazakhstan shall submit to the authorized body in customs affairs those
documents that have been requested within ten (10) calendar days of receiving the
request.
If there are sufficient grounds, the authorized body in customs affairs is
entitled to extend the period for reviewing the application, but for not more than up to
three (3) months.
The decision to include the intellectual property in the Customs Register shall be
issued by the authorized body in customs affairs by an order of the head of the
authorized body in customs affairs.
Where an applicant gives incomplete or inaccurate information, or where the
applicant fails to describe the distinguishing features of the goods in violation of
their intellectual property rights, the authorized body in customs affairs shall decide
not to include the intellectual property in the customs register.
The applicant shall be notified in writing of the relevant decision of the
authorized body in customs affairs.
6. Where the information has changed from what is specified in the application or
the attached documents, the applicant shall inform the authorized body in customs
affairs not later than fifteen (15) days from the date the information changed.
7. Intellectual property may be removed from the customs register:
1) at the request of the applicant;
2) where the applicant has submitted incomplete or false information when applying
for the inclusion of intellectual property in the Customs Register;
3) upon the applicant's non-compliance with the requirements established by item 6
of this Code;
4) upon termination of the right to appropriate intellectual property;
5) upon the applicant’s non-compliance with the provisions of this Chapter.
The decision of the authorized body in customs affairs to remove intellectual
property from the customs register shall be issued by an order of the head of the
authorized body in customs affairs.
8. The authorized body in customs affairs shall notify the applicant of the
decision to remove intellectual property from the customs registry in writing, within
three (3) working days of their decision.
9. In the event that the owner’s intellectual property rights are terminated, the
owner shall notify the authorized body in customs affairs in writing within three (3)
working days of the date of termination.
Article 440. Suspension of the Release of Goods Containing the Objects of
Intellectual Property 1. If, in the course of carrying out customs operations involving the placement of
goods containing the objects of intellectual property included in the customs registry
of intellectual property, and the unified customs registry of intellectual property of
the member states of the Customs Union, under the customs procedure of goods, the
customs bodies reveal evidence of a violation of intellectual property rights, then the
release of such goods shall be suspended for a period of ten (10) working days.
This period may be extended by the customs body upon the request of the owner or a
person representing his (her) interests, but for not more than ten (10) working days.
The decision to suspend the release of goods and to extend the suspension of the
release of goods shall be made in writing by the head of the customs body or his (her)
authorized representative.
2. The customs body, not later than one (1) business day following the day of the
decision to suspend the release of goods containing the objects of intellectual
property, shall notify the declarant and the owner or persons representing them of such
suspension, the causes and period of the suspension. The customs body shall also inform
the declarant of the surname, name, patronymic name (if available) and the location
(address) of the owner and (or) a person, representing his (her) interests, and shall
inform the owner (right-holder) or a person representing his (her) interests, of the
name, surname, first name, patronymic (if any) and place of location (address) of the
declarant.
3. Upon the expiration of the suspension period for the release of goods
containing objects of intellectual property, the release of such goods shall be renewed
and made in accordance with this Code, except in cases where the customs bodies are
presented with documents confirming the seizure of goods, their arrest or confiscation,
or the decision of a judge upon initiation of civil proceedings regarding the violation
of the owner's rights in respect of the objects of intellectual property. In case of
pronouncement of a judge’s decision on the initiation of civil proceedings in accordance
with the claim of violation of the owner's rights in respect of the objects of
intellectual property, the suspension terms for the release of goods, containing objects
of intellectual property, defined by paragraph 1 of this Article, as well as the period
of temporary storage of these goods, shall be extended until the entry into force of the
court’s decision in respect of the claim.
Article 441. Suspension of the Release of Goods Containing the Objects of
Intellectual Property, Which are Not Included in the Customs Register of
Intellectual Property or the Unified Customs Registry of Intellectual Property
of the Member States of the Customs Union
1. The customs bodies are entitled to suspend the release of goods containing the
objects of intellectual property which are not included in the customs registry of
intellectual property or the unified customs registry of intellectual property of the
member states of the Customs Union, when there are indications that the goods moving
across the customs border of the Customs Union are goods that are in violation of
intellectual property rights.
The decision to suspend the release of goods in accordance with this Article and
the reversal of the decision to suspend the release of goods shall be made in writing by
the head of the customs body or his (her) authorized representative.
2. In order to implement its mandate to protect the trademarks, service marks and
appellations of origin of goods, the customs bodies may use the information obtained
from the State Register of the authorized state body of the Republic of Kazakhstan in
the field of intellectual property rights. The registers are publicly available, posted
on the official web-site and the web site of the authorized state body of the Republic
of Kazakhstan in the field of intellectual property rights.
The powers of the customs bodies for the protection of rights to works and objects
protected by copyright and related rights, shall be undertaken in collaboration with the
competent authorities of the Republic of Kazakhstan in the field of intellectual
property rights.
3. Once a violation of the owner's intellectual property rights has been detected
during the performance of customs operations involving the placement of goods under
customs procedures, the customs body shall suspend the release of goods containing the
objects of intellectual property, in accordance with the procedure provided in this
Article, and shall immediately notify the owner and declarant. The rights holder, upon
receipt of such notice, shall send to the customs bodies within the period prescribed by
paragraph 4 of this Article, a written response of his (her) measures in respect of the
declarant.
To determine the location of the owner of the trademark, service mark, and
appellations of origin of goods or copyright and related rights whose rights may have
been violated the customs bodies:
in the absence of information on trademarks, service marks and appellations of
origin of goods and their legal owner, shall send a request to the authorized body of
the Republic of Kazakhstan in the field of intellectual property rights to provide from
the relevant public registry of intellectual property information about the trademarks,
service marks and appellations of origin of the goods and their legal owner and give
notice to the rights holder to take the necessary measures;
shall send a request to the authorized state body of the Republic of Kazakhstan in
the field of intellectual property rights to determine the registration of copyright and
related rights, and further notify the holder of the rights of the need to take action.
The request shall contain information about the customs body and the goods in respect of
which the customs body takes measures to protect the rights associated withthe objects
of intellectual property.
The customs body and the authorized state body of the Republic of Kazakhstan in
the field of protection of intellectual property rights shall immediately take all
necessary measures to identify the location of the owner and notify him/her within
twenty-four (24) hours.
If within twenty-four (24) hours the customs body cannot determine the location of
the owner, the decision to suspend the release of goods shall be revoked and the goods
that are subject to the customs declaration shall be immediately released in compliance
with this Code.
4. The release of goods upon the detection of a violation of the rights of
intellectual property shall be suspended for up to three (3) working days to allow for
notification of the owner and to adopt the decision on cancellation or extension of the
suspension period of the release of goods.
5. The decision to suspend the release of goods shall be cancelled and the goods
will be subject to the customs declaration and immediate release according to this Code
if, within the period specified in item 4 of this Article, the rights holder submits any
of the following to the customs body:
has submitted a written request to extend the period of suspension of release of
goods to ten (10) working days;
submits a written application for cancellation of the decision to suspend the
release of goods.
6. If within the period specified in item 4 of this Article the customs bodies
receive an application from the rights holder to extend the suspension of the release of
goods, the release of goods shall be suspended for up to ten (10) working days from the
date of the initial suspension of the release of the goods. In this case, the rights
holder shall submit to the customs bodies the following:
1) a decision of a judge on initiating civil proceedings in accordance with a
claim on a violation in respect of the objects of intellectual property, associated with
the movement of the goods across the customs border of the Customs Union, which release
is suspended;
2) when the court makes a decision that the goods are not goods in violation of
the rights of intellectual property, compensation for damages to the declarant and other
persons, and the costs of customs bodies, which may arise in connection with the
suspension of the release of goods containing the objects of intellectual property;
3) written evidence supporting the application of the right holder to the
authorized body in customs affairs for the inclusion of goods in the customs registry of
objects of intellectual property in accordance with the procedure established by Article
439 of this Code.
7. In case of submission by the owner of the documents specified in item 6 of this
Article, within ten (10) working days from the date of the initial suspension of release
of the goods, the period of suspension of the release of goods, and the period of
temporary storage of goods shall be extended until the entry into force of the court’s
decision in respect of the lawsuit.
If, within ten (10) working days from the date of the initial suspension of the
release of the goods, the rights holder does not comply with the provisions established
by paragraph 6 of this Article, the customs body shall cancel the decision to suspend
the release of the goods and shall carry out the customs declaration of goods, according
to the procedure specified by this Code. The costs of the declarant and the customs
bodies associated with suspension of release of goods for a period up to ten (10)
working days shall be assigned to the rights holder.
8. The procedure of interaction and exchange of information between customs bodies
and authorized state bodies of the Republic of Kazakhstan in the field of intellectual
property rights shall be established by joint acts.
Article 442. Liability for Property Damage (Harm)
Rights holders are responsible, in accordance with the Civil Code of the Republic
of Kazakhstan, for property damage (harm) suffered by the declarant, owner, and (or)
consignee of the goods containing the objects of intellectual property, as a result of
the suspension of the release of goods in accordance with this Chapter, if there is not
a violation of the owner’s rights.
Article 443. Revocation of the Decision of the Customs Body to Suspend the
Release of Goods Containing Intellectual Property 1. The customs body’s decision to suspend the release of goods containing the
objects of intellectual property shall be subject to cancellation if, during the term of
the decision:
1) the customs body receives an application from the applicant upon the
cancellation of the decision to suspend the release of the specified goods;
2) the objects of intellectual property are removed from the customs register in
accordance with Article 439 of this Code;
3) the applicant, within the period specified by the customs body for the
suspension of release of goods containing the objects of intellectual property, does not
present a judge’s decision on initiation of a civil case regarding a claim of the
violation of intellectual property objects, associated with the movement of goods across
the customs border of the Customs Union.
Where any of these cases exist, the goods shall be subject to immediate customs
declaration and release in the manner provided by this Code.
2. The revocation of the decision to suspend the release of goods shall be
executed in writing by the head of the customs body or his (her) authorized
representative.
3. The release of goods containing the objects of intellectual property does not
preclude the owner’s right to appeal to the appropriate authorized state body of the
Republic of Kazakhstan or the court to protect their rights to objects of intellectual
property.
Article 444. Provision of Information, and the Collection of Samples and
Specimens
1. The customs body shall provide to the declarant and the rights holder or a
person representing his (her) interests the information about the goods in respect of
which they have made the decision to suspend the release.
2. Information received by the declarant or the rights holder or a person
representing his (her) interests shall be confidential in accordance with this Article
and shall not be disclosed by them to third parties, or government agencies except as
required by law of the Republic of Kazakhstan.
3. Based on the written permission of the customs body, the rights holder and the
declarant or their representatives have the right under customs control to collect
samples and specimens of the goods in respect of which the decision is made to suspend
their release, to conduct research, and also to examine, take photos or otherwise record
such goods.
Article 445. Additional Provisions Relating to the Protection of Rights in
Respect of the Objects of Intellectual Property by the Customs Body Customs bodies shall deliver goods that are found to be in violation of
intellectual property rights, which are to be destroyed according to the court’s
decision, to the appropriate authorized state body of the Republic of Kazakhstan.
If the court orders the destruction of goods which are in violation of
intellectual property rights, the appropriate authorized state body of the Republic of
Kazakhstan shall immediately take steps to destroy them in accordance with the laws of
the Republic of Kazakhstan, and the regulatory resolutions of the Government of the
Republic of Kazakhstan.
Chapter 54. MOVEMENT OF GOODS BY PIPELINE TRANSPORT AND POWER LINES
Article 446. Scope of This Chapter
This Chapter defines the features of the movement of goods across the customs
border of the Customs Union by pipeline transport and power transmission lines, which
are not specified by other provisions of this Code.
In cases which are not regulated by this Code, the procedure for moving goods
across the customs border of the Customs Union by pipelines and power transmission lines
is determined by the laws of the Republic of Kazakhstan and (or) international treaties
of the member states of the Customs Union.
Article 447. Features of the Import, Export and Customs Declaration of Goods
Transported by Pipeline
1. Import into the territory of the Republic of Kazakhstan and export of goods
from this territory by pipeline transport shall be allowed after the release of the
goods in accordance with the declared customs procedure.
2. When submitting the customs declaration, the customs body does not require the
actual presentation of the goods being transported by pipelines.
3. Import into or export from the territory of the Republic of Kazakhstan of goods
transported by pipelines, the mixing of products, as well as changes in quantity and
condition (quality) of the goods, due to the technological features of transportation
and the specific characteristics of the goods are allowed in accordance with the
technical regulations and national standards in the Republic of Kazakhstan.
4. Features of the customs declaration of goods transported by pipelines are
determined in accordance with Article 294 of this Code.
5. If at the expiration of the foreign trade agreement (contract) on the basis of
which the goods were transported, a new foreign trade agreement (contract) for the next
period is not concluded, the declarant may submit a written request for a temporary
declaration of goods for the subsequent calendar month under the existing foreign trade
agreement (contract). The deadline for submitting a new foreign trade agreement
(contract) is limited to the date of the registration by the customs body of the
complete declaration of the goods.
6. The quantity of goods transported by pipelines shall be determined on the basis
of the records of measuring devices, installed at technologically specified places, in
accordance with Article 449 of this Code, and on the basis of the protocols of the
actual delivery of goods under the respective foreign trade contracts, transfer and
acceptance certificates, certificates of quality of goods and other similar documents
confirming targeted distribution of volumes of produced, delivered and consumed goods
transported by pipelines over one calendar month of delivery.
7. In the process of the customs declaration of goods transported by pipelines and
exported from the territory of the Republic of Kazakhstan, the records of measuring
devices located in the Republic of Kazakhstan shall be used or the records of measuring
devices located in the territory of neighboring states shall be used, in accordance with
paragraph 1 of Article 449 of this Code.
When the customs declaration of goods, transported by pipelines and imported to
the Republic of Kazakhstan, the readings of meters, located in the Republic of
Kazakhstan, or metering devices in the territory of neighboring States are used in
accordance with paragraph 1 of Article 449 of this Code.
Article 448. Features of the Import, Export and Customs Declaration of Goods
Transported by Power Lines 1. Goods transported by power lines (referred to in this Chapter as electrical
energy) are allowed to be imported and exported into the territory of the Republic of
Kazakhstan before the customs declaration to the customs body. The customs declaration
shall be performed by subsequent submission of the customs declaration for placement of
electrical energy under the customs procedure of release for domestic consumption and
export, respectively, not later than on the twentieth (20) day of the month following
each calendar month of its actual delivery.
2. When submitting the customs declaration, the actual presentation of electrical
energy to the customs body is not required.
3. The actual amount of imported or exported electrical energy shall be subject to
customs declaration. The amount of electrical energy shall be determined on the basis of
records of measuring devices installed at places technologically specified, and the
recorded transfer of electrical energy, and on the basis of protocols of actual supply
of electrical energy under the relevant foreign trade agreement (contract), and on the
basis of transfer and acceptance certificates, and other documents confirming the actual
transfer of electrical energy, such as a balance of power flow of electrical energy (the
algebraic sum of power flows in opposite directions for all operational interstate
transmission lines of all voltagees) for each calendar month, in the parallel operation
of the power systems of the two neighboring countries.
The calculated value of the balance of power flow shall be adjusted for the value
of loss of electrical energy during the transfer of electrical energy in grids in
accordance with the technical regulations and national standards in force in the
Republic of Kazakhstan.
Persons transporting electrical energy shall notify the customs bodies about
adjustments of energy systems into parallel operation, in writing within ten (10)
working days after the conclusion of a contract for parallel operation, upon the
presentation of such a contract and an indication of interstate transmission lines.
4. The electrical energy supplied under one foreign trade agreement (contract)
within one calendar month of delivery shall be deemed to be a single consignment.
5. Customs declarations for unscheduled (technological) power flows in parallel
operation of power systems shall be made no later than the tenth (10th) calendar day
after the signing of the protocols on the actual delivery of electrical energy, arranged
in accordance with the agreements of economic entities, which indicate the volumes of
unscheduled (technological) power flows. The period for filing the declaration must not
exceed two (2) calendar months after the end of the calendar month of its actual
delivery.
6. In the process of the customs declaration of electrical energy and export from
the territory of the Republic of Kazakhstan, the records of measuring devices which are
located in the Republic of Kazakhstan shall be used, or the records of measuring devices
which are located in the territory of neighboring States shall be used, in accordance
with paragraph 1 of Article 449 of this Code.
In the process of the customs declaration of electrical energy and import into the
territory of the Republic of Kazakhstan, the records of measuring devices which are
located in the Republic of Kazakhstan shall be used, or the records of measuring devices
which are located in the territory of neighboring States shall be used, in accordance
with paragraph 1 of Article 449 of this Code.
Article 449. The Place of Installation for Electrical Energy Meters and Goods
Transported by Pipeline Transport
1. Electrical energy meters and goods transported by pipelines shall be set in the
territory of the Republic of Kazakhstan.
Electrical energy meters and (quantity of) goods transported by pipelines may be
installed outside the territory of the Republic of Kazakhstan on the condition that
international agreements that define the procedure for the officials of customs bodies
of the Republic of Kazakhstan to access them are available between the Republic of
Kazakhstan and the neighboring States.
2. The authorized body in customs affairs shall approve the places for installing
the meters defined by paragraph 1 of this Article, upon the written request of the
carrier, the system operator or the regional electricity net company.
3. The customs bodies may put identification labels on devices (meters) in order
to prevent the unauthorized access and change of information records of meters for
electrical energy and (quantity of) goods transported by pipelines.
Article 450. Identification of Electrical Energy and Goods Transported by
Pipelines The identification of electrical energy and goods transported by pipelines does
not need to be carried out, but this shall not prevent the customs bodies from
determining for customs purposes the quantity, quality and other characteristics of the
goods, by using the information contained in documents, meters and other measuring
devices.
Article 451. Customs Declaration in Case of Transit of Electrical Energy and
Goods Transported by Pipeline
1. The customs transit of foreign goods transported by pipelines through the
territory of the Republic of Kazakhstan between two points located in the place of
installation of metering devices shall be implemented in accordance with the
international treaties of the Republic of Kazakhstan and this Code.
2. The movement of foreign goods by pipelines in accordance with the procedure of
customs transit through the territory of the Republic of Kazakhstan shall be carried out
after registration by the customs bodies of the temporary declaration for the goods, the
procedure for the submission of which is determined in accordance with Article 294 of
this Code.
3. Based on the reasoned request of the declarant to the customs body of
departure, the period of customs transit for goods transported by pipelines, may be
extended up to ninety (90) days.
4. Electrical energy transferred by power lines across the territory of the
Republic of Kazakhstan in the parallel operation of power systems cannot be placed under
the customs procedure of customs transit. In this case, not later than on the twentieth
(20th) day of the month following each calendar month of the actual transfer of
electrical energy, a written statement shall be submitted to the customs body containing
information on the volume of transfer over the billing period, the conditional value of
the electrical energy, and other prescribed data.
5. Changes to the specific characteristics of goods transported across the customs
territory of the Customs Union by pipeline transport, as a result of the technological
features of transport, shall be allowed in accordance with the technical regulations and
national standards in force in the member states of the Customs Union.
Chapter 55. MOVEMENT OF INTERNATIONAL TRANSPORT VEHICLES IN THE INTERNATIONAL
TRANSPORT OF GOODS, PASSENGERS AND BAGGAGE
Article 452. Sphere of Application of This Chapter 1. This Chapter regulates the temporary import of vehicles for international
transportation (including where empty) registered in foreign countries into the customs
territory of the Customs Union,, for finishing or commencement of the international
transportation inside or outside such territory, and the temporary export from such
territory of vehicles for international transportation, registered in the member states
of the Customs Union (including empty) for finishing or commencement of the
international transportation of transport vehicles of international transportation, with
the exception of vehicles for personal use.
2. The provisions of this Chapter shall also apply to the following vehicles that
are temporarily exported from the customs territory of the Customs Union and re-imported
back into this territory:
water vessels used for fishing, exploration and development of mineral and other
non-living resources of the seabed and subsoil, pilotage and icebreaking escorts,
search, saving and towing operations, recovery of sunken assets, hydraulic engineering,
underwater engineering and other similar activities, sanitary, quarantine and other
control, protection and conservation of the marine environment, carrying marine
scientific research for educational, sports and cultural purposes, and for other
purposes related to merchant shipping;
civil and state aircraft, aircraft used in experimental aviation (carrying out
test flights), but which are not used for international transport of goods and
passengers;
railway rolling stock used for repair and other work not related to
entrepreneurial activity.
Article 453. The Procedure for the Movement of Vehicles of International
Transport
1. Vehicles of international transport crossing the customs border of the Customs
Union shall be stopped and parked at the points of movement of goods across the customs
border of the Customs Union to perform the customs operations provided in this Code.
2. The parking period of vehicle of international transport, on the basis of the
time required for customs operations, shall not exceed eight (8) hours for air, rail and
road transport three (3) hours, and for water transport, except in cases where:
1) the beginning or ending of customs operations cannot be performed due to
circumstances beyond the control of the customs bodies;
2) the placement under the customs procedure of goods transported on these
vehicles of international transport, is performed exactly in the places of movement of
goods across the customs border of the Customs Union;
3) in respect of goods transported by means of vehicles using international
transport, the customs tracking (or convoy) is applied as a measure of customs transit;
4) temporary storage of vehicles of international transport is carried out at the
temporary storage sites located in the territory of the movement of goods across the
customs border of the Customs Union.
3. Vehicles of international transport shall depart from their parking places and
move to the places of the movement of goods across the customs border of the Customs
Union after the completion of the customs operations performed upon the entry of goods
into the customs territory of the Customs Union, or upon departure of the goods from
such territory, as provided in Articles 26 and 27 of this Code respectively.
4. Vehicles of international transport shall be subject to customs declaration in
accordance with Article 462 of this Code, without being placed under customs procedures.
5. Vehicles of international transport shall cross the customs border of the
Customs Union without the application of non-tariff and technical regulations.
Article 454. Temporary Import of Vehicles of International Transport
1. Vehicles of international transport may be temporarily imported into the
customs territory of the Customs Union without paying customs duties and taxes if they
comply with the following conditions:
1) if a vehicle of international transport is registered in the territory of a
foreign country under the ownership of a foreign individual;
2) if a vehicle of international transport is imported into the customs territory
of the Customs Union and used by a foreign person, except when the vehicle of
international transport is used by a person of a member state of the Customs Union,
authorized by a foreign individual, for finishing or commencement of the international
transport of goods and passengers and (or) luggage inside or outside the customs
territory of the Customs Union.
2. Vehicles of international carriage temporarily imported into the customs
territory of the Customs Union shall have the status of foreign goods.
3. The temporary import of vehicles of international transport shall be considered
as finished upon their export from the customs territory of the Customs Union within the
time limits provided in Article 455 of this Code, or by placement under the customs
procedure, except for the customs procedure of customs transit.
4. Temporarily imported vehicles of international transport can be exported from
the customs territory of the Customs Union via any customs body.
Article 455. Period for Temporary Import of Vehicles of International
Transport
1. Vehicles of international transport that are temporarily imported into the
customs territory of the Customs Union must be exported from this area after the
completion of the carriage operations in respect of which such vehicles were imported
into the customs territory of the Customs Union, within the period calculated pursuant
to Article 323 of this Code, unless otherwise stipulated by international treaties of
the Republic of Kazakhstan.
2. If it is impossible to export a vehicle of international transport within the
period specified in paragraph 1 of this Article, the customs body may extend the period
of temporary import of the vehicle of international transport by the time required to
eliminate the obstacles which prevent the export of said vehicle, upon a reasonable
request from an interested person.
Article 456. Operations With Temporarily Imported Vehicles of International
Transport
1. Temporarily imported vehicles of international transport are allowed to perform
common operations for their maintenance or repair which occur in said territory or are
necessary on their way to the customs territory of the Customs Union.
2. The following shall not be permitted in the customs territory of the Customs
Union:
the use of temporarily imported vehicles of international transport for carriage
of cargo, baggage, and (or) passengers, commencing and finishing within the customs
territory of the Customs Union (hereinafter for the purposes of this Chapter - domestic
transportation in the customs territory of the Customs Union);
the transfer of temporarily imported vehicles of international transport to other
persons, including by way of lease or sublease, except transfers relating to their
repair, maintenance, storage, or a transfer for the purpose of finishing the operation
of carriage through immediate export of the vehicle of international transport.
Features of the operation of international transport vehicles transporting
passengers, and of the railway for general use in transporting goods and (or) luggage
for domestic transportation within the customs territory of the Customs Union, shall be
determined by international agreements of the member states of the Customs Union.
3. The use of temporarily imported vehicles of international transport or their
transfer to other persons as specified in paragraph 2 of this Article shall be permitted
if these vehicles are placed under customs procedures.
In the event that such actions are taken without the placement of the temporarily
imported vehicles of international transport under customs procedures, customs duties
and taxes shall be subject to payment in the amount corresponding to the amount of
import duties and taxes that would be payable in case of placing such vehicles of
international transport under the customs procedure of release for domestic consumption
without application of tariff preferences and exemptions from payment of customs duties
and taxes, calculated on the date of registration of the customs declaration for the
vehicle. Customs duties and taxes shall accrue as of the first day of such actions, and
if that date is not known, then as of the date the customs declaration for the vehicle
is registered by the customs bodies.
Article 457. Temporary Export of Vehicles of International Transport
1. Vehicles of international transport may be temporarily exported, provided that
the vehicle of international transport is a good of the customs union and registered in
the territory of member states of the Customs Union to a person of a member state of the
Customs Union, except as provided in paragraph 4 of this Article.
2. Vehicles of international transport which are the goods of the customs union
and which are temporarily exported from the customs territory of the Customs Union,
shall retain the status of goods of the Customs Union in case of actual export from this
territory, and the vehicles of international transport specified in paragraph 4 of this
Article shall retain the status of foreign goods.
3. Vehicles of international transport may be temporarily exported from the
customs territory of the Customs Union without the payment of export duties.
4. The temporary export of vehicles of international transport previously placed
under the customs procedure of temporary importation (admission) or being the
conditionally released goods shall be allowed in accordance with Article 301 of this
Code.
5. Vehicles of international transport may be temporarily exported, regardless of
how or for what purpose the person intends to use it outside the customs territory of
the Customs Union.
Article 458. Period for Temporary Export of Vehicles of International
Transport
The period for the temporary export of vehicles of international transport is not
limited.
Article 459. Operations With Temporarily Exported Vehicles of International
Transport
1. Temporarily exported vehicles of international transport are allowed to carry
out:
1) maintenance operations, and (or) current repairs required to ensure their
safety, operation and maintenance in the condition in which they were on the day of
export, if those operations are required during the use of international transport
vehicles in international transportation;
2) operations on free (warranty) repair;
3) repair operations, including major repairs undertaken to rework the vehicle of
international transport after an accident or force majeure which took place outside the
customs territory of the Customs Union.
2. Repair operations and (or) other operations that are not specified in paragraph
1 of this Article related to the temporarily exported vehicles of international
transport shall be allowed, under condition of the placement of these vehicles under the
customs procedure of processing outside the customs territory.
In case of these operations without the placement of temporarily exported vehicles
of international transport under the customs procedure of processing outside the customs
territory, customs duties and taxes shall be subject to payment during the importation
of such vehicles of international transport in accordance with Article 366 of this Code.
Article 460. Import of Temporarily Exported Vehicles of International
Transport 1. Temporary export of vehicles of international carriage shall be completed upon
their import into the customs territory of the Customs Union or upon placement of the
vehicles of international transport, which are goods of the Customs Union, under the
customs procedure of export or processing outside the customs territory, and the
placement of vehicles of international transport specified in paragraph 4 of Article 457
of this Code under the customs procedure of re-export.
Where ownership of the temporarily exported vehicles of international transport
has been transferred to a foreign person, the person who exported such vehicle of
international transport shall place the vehicle of international transport which is a
good of the customs union under the customs procedure of export, and other vehicles of
international transport under the customs procedure of re-export, within thirty (30)
calendar days from the date of transfer of ownership of the exported vehicle of
international transport.
A customs declaration for these goods shall be allowed without their actual
presentation to the customs body.
2. In case of the import of vehicles of international transport into the customs
territory of the Customs Union, which is considered as the completion of their temporary
export, such vehicles of international transport shall be imported into the customs
territory of the Customs Union without payment of customs duties and taxes.
3. Import into the customs territory of the Customs Union of temporarily exported
vehicles of international transportation can be made via any customs body.
Article 461. Temporary Import and Temporary Export of Equipment and Spare
Parts
1. Special equipment for loading, unloading, handling and protection of goods or
services to passengers and (or) luggage which is temporarily imported with the vehicle
of international transportation and transported by this vehicle of international
transport, whether it can be used separately from the vehicle of international transport
or not, shall be imported into the customs territory of the Customs Union without
payment of customs duties and taxes and application of non-tariff and technical
regulations.
2. Spare parts and equipment for the repair, technical maintenance or operation of
a vehicle of international transport shall be imported into the customs territory of the
Customs Union without payment of customs duties and taxes and applying non-tariff and
technical regulations.
3. Spare parts suitable for use in the repair or technical maintenance of the
exported vehicles of international transport for the purpose of replacing parts and
equipment, installed in the temporarily exported vehicles of international transport, in
case of their export from the customs territory of the Customs Union, shall be exported
from the customs territory of the Customs Union without paying export customs duties and
without applying non-tariff and technical regulations.
Import into the customs territory of the Customs Union of the replaced parts and
equipment shall be permitted without payment of customs duties and taxes applicable to
the customs procedure of re-importation.
Article 462. Customs Declaration of Vehicles of International Transport,
Spare Parts and Equipment 1. Customs declaration of vehicles of international transport shall be carried out
in the case of the temporary import into the customs territory of the Customs Union of
vehicles of international transport and the export of such temporarily imported vehicles
from the territory, as well as temporary export from the customs territory of the
Customs Union of vehicles of international transport and import of such temporarily
exported vehicles of international transport into such territory, by submitting the
customs declaration for the vehicle by the carrier to the customs body.
2. The standard documents of the carrier provided by international treaties in the
field of transport to which member states of the Customs Union participate, shall be
used as customs declaration for the vehicle if they contain information on: the vehicle
of international transport, its route, cargo, stores, the crew and the passengers, and
information about the purpose of the import (export) of the vehicle of international
transport and (or) the name of spare parts and equipment which are moved for repair or
operations of international carriage specified in Article 251 of this Code, depending on
the mode of transport.
If the submitted standard documents of the carrier do not contain all the required
information, the customs declaration of vehicles of international transportation shall
be carried out by presenting the prescribed form of the customs declaration for the
vehicle. The submitted standard documents of the carrier shall be considered as an
integral part of the customs declaration for the vehicle.
In case of export from the customs territory of the Customs Union of temporarily
imported vehicles of international transport and import into such territory of
temporarily exported vehicles of international transport, the customs body shall be
allowed to use the same customs declaration for the vehicle submitted for customs
declaration of the temporarily imported or temporarily exported vehicles of
international transport respectively.
In case of customs declaration of vehicles of international transport, the customs
body shall not be entitled to request submission of other information.
3. If spare parts and equipment are transported across the customs border of the
Customs Union at the same time as the vehicle of international transport in accordance
with Article 461 of this Code, the customs declaration for the vehicle shall include
information about those spare parts and equipment.
4. The customs body shall register a customs declaration for the vehicle.
5. After checking the customs declaration for the vehicle, the customs body shall
process the temporary import or temporary export of a vehicle of international transport
or the completion of the temporary export or temporary import of vehicles of
international transport by incorporating records into the customs declaration for the
vehicle according to the form and procedure determined by the decision of the Commission
of the Customs Union.
6. Used and non-exported spare parts and equipment shall be placed under the
customs procedures in compliance with the requirements and conditions set by this Code.
Chapter 56. FEATURES OF MOVEMENT OF GOODS FOR PERSONAL USE
Article 463. The Basic Definitions Used in This Chapter
In this Chapter, the following definitions are used:
1) unaccompanied baggage - goods for personal use belonging to an individual, that
are transferred to the carrier under a contract of international carriage (freight
forwarding) for the actual movement across the customs border of the Customs Union in
connection with the entry of that person into the territory of the Customs Union or a
departure from the customs territory of the Customs Union;
2) accompanied baggage - goods for personal use, including hand baggage,
transported directly by an individual who is crossing the customs border of the Customs
Union;
3) goods for personal use, delivered by a carrier - goods for personal use,
transferred or being transferred to a carrier under a contract of international carriage
(against the invoice, bill of lading or other documents) for the actual movement across
the customs border of the Customs Union to the individual or from an individual who has
not crossed the customs border of the Customs Union;
4) a vehicle for personal use - auto, motor vehicle, trailer, boat or aircraft
along with spare parts and normal accessories and equipment, lubricants and fuel
contained in its conventional tanks, which are in the ownership or possession of a
physical person transporting the vehicles across the customs border of the Customs
Union, solely for personal use and not for the transport of persons for remuneration,
industrial or commercial transport of goods for payment or free of charge.
Article 464. General Provisions on the Movement of Goods for Personal Use
1. Goods for personal use shall be moved across the customs border of the Customs
Union in accordance with the provisions of this Chapter, and those parts which are not
regulated by this Chapter, shall be moved across the customs border of the Customs Union
in accordance with the procedure established by the customs legislation of the Customs
Union.
2. Goods for personal use transported across the customs border of the Customs
Union are not subject to application of non-tariff and technical regulations.
3. The criteria for theification of goods transported across the customs border of
the Customs Union as goods for personal use are set by international agreement of the
member states of the Customs Union. This includes the cost, quantity and weight
standards of the movement of goods for personal use with the exemption from payment of
customs duties and taxes. The cases of exemptions from customs duties and taxes of
certain categories of goods for personal use, as well as the procedure of application of
customs duties and taxes shall be set by international agreement of the member states of
the Customs Union.
Article 465. Methods of the Movement of Goods for Personal Use Goods for personal use can be moved across the customs border of the Customs Union
as accompanied or unaccompanied baggage, as the goods delivered by the carrier, or by
international postage in accordance with Chapter 51 of this Code.
Article 466. Customs Operations Performed in Respect of Goods for Personal
Use
1. Customs operations in respect of goods for personal use transported across the
customs border of the Customs Union shall be performed in accordance with the procedure
specified in this Code and (or) international treaties of the member states of the
Customs Union.
2. Customs operations in respect of goods for personal use shall be carried out
depending on the methods of movement at the places of arrival to or departure from the
customs territory of the Customs Union, or in the customs office of the member state of
the Customs Union where the individual who has the right to act as a declarant of such
goods permanently (or temporarily) lives.
3. When individuals transfer goods for personal use, the customs bodies shall
allow these persons to perform the customs operations without leaving their vehicles,
except when it is necessary for compliance with the customs legislation of the Customs
Union.
4. Goods for personal use, when crossing the customs border of the Customs Union,
shall be subject to a customs declaration in accordance with Article 467 of this Code
and shall be subject to release for personal use, without being placed under customs
procedures provided by this Code. The procedure of customs operations related to the
production of goods for personal use shall be determined by the customs legislation of
the Customs Union.
At the request of the person who is transporting the goods for personal use, the
customs operations may be carried out in respect of such goods related with their
placement in temporary storage, placement under the customs procedure in accordance with
this Code, as well as export from the customs territory of the Customs Union, if they do
not leave the place of arrival.
Where the customs operations fail to be performed as specified in parts one and
two of this item, the goods shall be detained in accordance with Chapter 26 of this
Code.
5. Customs control of goods for personal use transported across the customs border
of the Customs Union shall be performed in accordance with this Code and (or)
international treaties of the member states of the Customs Union.
Article 467. Customs Declaration of Goods for Personal Use
1. The customs declaration of goods for personal use shall be performed by
individuals in the process of crossing the customs border of the Customs Union, at the
same time the goods are presented to customs bodies.
2. A written customs declaration shall be submitted for:
1) goods for personal use transported in unaccompanied baggage or delivered by a
carrier to the individual;
2) goods for personal use transportable in any way, which are subject to the
prohibitions and restrictions, except for non-tariff and technical regulations;
3) goods for personal use transportable in any way, including temporarily imported
goods, the cost and (or) the number of which exceed the exemption from payment of
customs duties and taxes as established by international agreement of the member state
of the Customs Union;
4) vehicles for personal use transportable in any way, except for the vehicles for
personal use registered in a territory of the member state of the Customs Union,
temporarily exported from the customs territory of the Customs Union, and imported back
to this territory;
5) the currency of a member state of the Customs Union, securities and (or)
currency values in the cases established by the laws and (or) international agreements
of the member states of the Customs Union;
6) cultural valuables;
7) goods for personal use imported as accompanied baggage, if the person who
transported them has unaccompanied baggage;
8) other goods as determined by the customs legislation of the Customs Union.
3. The customs declaration of goods for personal use shall be performed in writing
with the use of the passenger’s customs declaration form.
The form of the passenger customs declaration, the procedure for its completion,
and the filing and registration of it shall be determined by the decision of the
Commission of the Customs Union.
4. An individual is entitled upon his (her) own request to perform customs
declaration of goods for personal use, which is not subject to a customs declaration in
writing.
5. A customs declaration of goods for personal use of an individual who has not
attained the age of sixteen (16), shall be made by a person accompanying him (her) (one
of the parents, adoptive parents or guardians of the person) other accompanying person
or representative of the carrier in case of absence of accompanying persons, and in an
organized departure (entry) of minors without their parents, adoptive parents or
guardians, or other persons, by the team leader or representative of the carrier.
6. When coffins containing bodies (remains) and ashes of the dead are moved across
the customs border of the Customs Union, the customs declaration is made by submitting a
request in a free form by the person accompanying the coffin (remains) or urn (ashes) of
the deceased, along with those documents specified in the second and third parts of this
paragraph.
In cases where ashes and coffins containing bodies (remains) of the dead are
exported from the customs territory of the Customs Union, the following documents shall
be presented:
1) the death certificate issued by the registry office in the manner established
for civil registration in the member states of the Customs Union, or a medical
certificate of death or notarized copies of these documents;
2) conclusion (report) in a free form from local state health inspectorates on the
possibility of exhumation in case of reburial;
3) the report (certificate) in a free form from a specialized organization that
carried out the funeral services on sealing of zinc coffins, with indication that they
had no external objects, with an attachment of inventory of belongings and valuables of
the deceased person, in case of their transportation along with the body (remains) of
the deceased person.
When ashes and coffins containing bodies (remains) of the dead are imported into
the customs territory of the Customs Union, the following documents shall be presented:
1) the death certificate, issued by an authorized agency of the country of
departure, or a medical death certificate or copies of these documents;
2) the report (certificate) in a free form from of the organization that carried
out the funeral services on sealing of zinc coffins, with indication that they had no
external objects, with attachment of inventory of belongings and valuables of the
deceased person in case of their transportation along with the body (remains) of the
deceased person.
Article 468. Submission of Documents for Customs Declaration of Goods for
Personal Use 1. The submission of a customs declaration filed by a passenger must be
accompanied by the following documents presented to the customs body, in order to
confirm the information in the customs declaration.
These documents include:
1) identification documents (including for a minor);
2) documents confirming adoption, guardianship, patronage of a minor;
3) documents proving the value of the declared goods for personal use;
4) transportation (shipment) documents;
5) documents confirming the entitlement to the benefits in case of payment of
customs duties and taxes, including the confirmation of the temporary import (export) of
goods for personal use by an individual, as well as confirming the recognition of an
individual as a refugee, an internally displaced person, or as an individual moving to a
permanent place of residence according to the procedure determined by the legislation of
the Republic of Kazakhstan;
6) documents confirming compliance with the prohibitions and restrictions, except
for non-tariff and technical regulations;
7) documents containing information that enables identification of a vehicle for
personal use;
8) documents confirming the right of ownership, use and (or) disposal of a vehicle
for personal use;
9) other documents and information, as required in accordance with the customs
legislation of the Customs Union.
2. For a customs declaration of goods for personal use transported in
unaccompanied baggage, an original copy of the passenger’s customs declaration, arranged
by the customs body, shall be submitted (to the customs body), as issued to the
individual when crossing the customs border of the Customs Union, in addition to the
documents specified in paragraph 1 of this Article.
Where the passenger fails to submit such customs declaration because of its loss
or for other reasons, the import of unaccompanied baggage goods for personal use shall
be considered as imported in excess of the cost, quantity, and weight norms for the
import of goods which are exempted from customs duties and taxes, if the individual does
not prove otherwise.
Article 469. Application of the Double Corridor System During the the Customs
Declaration of Goods for Personal Use
1. In places of arrival to or departure from the customs territory of the Customs
Union, the double corridor system can be used for customs declaration of goods for
personal use.
2. Application of the double corridor system provides the individual crossing the
customs border of the Customs Union with an independent choice of the customs
declaration of goods for personal use in writing, and the appropriate corridor ("green"
or "red") for performance of customs operations.
3. The requirements applied for arranging the double corridor in places of arrival
of goods to and departure from the customs territory of the Customs Union shall be
defined by the decision of the Commission of the Customs Union.
Article 470. Temporary Import of Goods for Personal Use 1. Foreign individuals are entitled to temporarily import into the customs
territory of the Customs Union goods for personal use, the list of which is determined
by international agreement of the member states of the Customs Union with the exception
of vehicles, and with an exemption from payment of customs duties and taxes for the
period of their stay in the area.
In cases where the temporarily imported goods for personal use are subject to
customs declaration in writing, the temporary importation period of such goods shall be
determined by the customs bodies on the basis of the foreign individual’s statements and
the duration of his (her) stay in the customs territory of the Customs Union.
2. Foreign individuals are entitled to temporarily import into the customs
territory of the Customs Union vehicles for personal use registered in foreign
countries, and shall be exempt from paying customs duties and taxes, for the period of
his (her) temporary stay, but for no more than one (1) year.
The term of the temporary importation of vehicles for personal use may be extended
by the customs bodies within one (1) year of the temporary importation of such vehicles
upon a reasonable application by a foreign individual.
3. The rights of use of temporarily imported goods for personal use, including
vehicles, and (or) their disposal, may be transferred to another person in the customs
territory of the Customs Union, provided that there is a customs declaration and payment
of customs duties and taxes in accordance with the customs legislation of the Customs
Union.
4. Temporarily imported goods for personal use may be re-exported from the customs
territory of the Customs Union through any customs body.
5. If the temporarily imported goods for personal use are located in the customs
territory of the Customs Union due to a failure to export after the expiration of the
defined period, then the customs duties and taxes shall be paid in respect of such goods
in accordance with the customs legislation of the Customs Union.
6. In the case of an irreparable loss of the temporarily imported goods for
personal use by accident or force majeure, the re-exportation of goods from the customs
territory of the Customs Union need not be performed upon condition of recognition of
the accident or force majeure by the customs bodies.
Article 471. Temporary Export of Goods for Personal Use by Individuals
1. Individuals of the member states of the Customs Union are entitled to an
exemption from payment of customs duties and taxes for the temporary export from, and
re-import to, the customs territory of the Customs Union of goods for personal use
during the period of their temporary stay in a foreign country.
2. At the request of an individual, the customs body shall identify the
temporarily exported goods for personal use, if such identification promotes their re-
importation with exemption from payment of import duties and taxes. A record shall be
made in the passenger’s customs declaration about the identification of the goods, and
one original copy of declaration shall be issued to the individual who exports the
goods.
The absence of such identification does not preclude the re-import of these goods
for personal use by individuals, with an exemption from the payment of import duties and
taxes, upon condition of confirmation to the customs body that the goods are re-imported
after temporary export from the customs territory of the Customs Union according to the
procedure specified by the customs legislation of the Customs Union.
3. Temporarily exported vehicles for personal use are allowed to make any
maintenance operations or repairs required when they are outside the customs territory
of the Customs Union.
4. When repairs of temporarily exported vehicles for personal use include the
replacement of the vehicle parts, which are subject to record (registration) in the
appropriate authorized state bodies, then the replaced part shall be subject to customs
declaration, except for repairs under warranty or service under a contract concluded
pursuant with the civil legislation of the Republic of Kazakhstan, or repairs required
to restore the vehicle for personal use after an accident or force majeure.
Article 472. Payment of Customs Duties and Taxes in Respect of Goods for
Personal Use
1. Individuals shall pay customs duties and taxes on the customs declaration in
writing of goods for personal use on the basis of the customs receipt voucher, form and
procedure for filling of which is determined by the decision of the Commission of the
Customs Union.
One copy of the customs receipt voucher shall be handed to the person who paid the
customs duties and taxes.
The customs official shall fill out the customs receipt voucher and shall charge
the customs duties and taxes on the goods for personal use moving across the customs
border of the Customs Union.
2. Individuals shall pay those customs duties and taxes on goods for personal use
moving across the customs border of the Customs Union based on the uniform rates of
customs duties and taxes, or in the form of aggregate customs payments equal to the
amount of customs duties and taxes, calculated based on the rates of customs duties and
taxes applied in accordance with Article 126 of this Code.
3. The uniform rates of customs duties and taxes shall be set by the international
agreement of the member states of the Customs Union.
4. The procedure to apply the uniform rates of customs duties and taxes, the
commencement and termination of the obligation to pay customs duties and taxes on goods
for personal use, and the terms for their payment, shall be determined by international
agreement of the member states of the Customs Union.
Article 473. The Customs Value of Goods for Personal Use
1. The customs value of goods for personal use shall be determined on the basis of
the value declared by the individual, as confirmed by the original documents containing
the information on the cost of the goods for personal use.
When goods are imported for personal use by individuals into the customs territory
of the Customs Union, the cost of transportation and insurance of goods before and after
their arrival into the customs territory of the Customs Union shall not be included in
the customs value of the goods.
2. In the absence of an individual transporting goods for personal use, the
required documents and (or) information about their value, or if there is reasonable
cause to believe that the documents and (or) the information submitted by the person are
not accurate, the customs body is entitled to determine the customs value of the goods
based on information available to the customs bodies relating to the pricing information
for similar goods, including the data referred to in the catalogs of foreign companies
involved in retail sales of similar goods.
An individual has the right to prove the accuracy of the information submitted to
determine the customs value of goods for personal use.
For the purposes of this Article, "similar goods" means goods which have similar
characteristics to those of the imported goods and which are comparable to the imported
goods in their intended purpose, use, quality, technical and other characteristics.
Article 474. Spare Parts and Fuel for Vehicles Transported by Individuals for
Personal Use
1. Spare parts required for the repair of vehicles for personal use and
temporarily imported by individuals into the customs territory of the Customs Union may
be temporarily imported and are exempt from customs duties and taxes for a period not
exceeding the period of the vehicle’s temporary import.
2. Fuel in the tanks of vehicles designed for personal use and transported across
the customs border of the Customs Union by individuals, may be imported into the customs
territory of the Customs Union, or respectively exported from this territory, without
the payment of customs duties and taxes.
Chapter 57. FEATURES OF CUSTOMS OPERATIONS IN RESPECT OF SUPPLIES
Article 475. Scope of This Chapter 1. Moving supplies across the customs border of the Customs Union shall be carried
out in accordance with the provisions of this Chapter, and the parts which are not
regulated by this Chapter shall be regulated in accordance with the procedure
established by the customs legislation of the Customs Union.
2. Moving supplies across the customs border of the Customs Union shall be carried
out without payment of customs duties and taxes and applying non-tariff regulations.
3. The provisions of this Chapter shall not apply to goods in vehicles operated by
individuals for personal use.
Article 476. Features of Customs Operations in Respect of Supplies 1. Customs operations in respect of supplies for importation into the customs
territory of the Customs Union are made in places of arrival, and upon exportation from
the customs territory of the Customs Union, then in the places of international
transportation or places of departure.
2. Supplies are subject to a customs declaration, without placing goods under the
customs procedure.
When declaring supplies on the customs declaration, the declaration of goods,
transportation (shipping), commercial and (or) other documents can be used.
The list of information that must be stated in the customs declaration on the
customs declaration of goods is determined by a decision of the Commission of the
Customs Union.
3. Customs operations in respect of supplies are made the same way, regardless of
the country of registration or nationality of the ships, aircraft or trains.
Article 477. Using of Supplies
1. Supplies intended for use by passengers and crew members on ships, and supplies
necessary for the proper operation and maintenance of these vessels, can be consumed and
used on these ships during their stay in the customs territory of the Customs Union in
the amount corresponding to the number of passengers and crew members and the duration
of mooring, including during repairs of ships at docks, shipyards or dockyards, if crews
at this time do not leave the ship.
2. When making the planned landing of aircrafts at one airport or several airports
that are in the customs territory of the Customs Union, supplies designed to ensure the
normal operation and maintenance of these vessels, and supplies intended for consumption
by the crew and passengers during the stay of the aircrafts at the points of embarkation
and during flights between them, may be used by the aircrafts at landing points and
during flights between them.
3. Supplies intended for sale to passengers and crew members of aircraft without
their consumption on board of these ships may be sold while the aircraft is in the
customs territory of the Customs Union, provided that their sale takes place on board
these vessels.
4. Supplies intended for consumption by passengers of the train and train staff,
and supplies necessary for the proper operation and maintenance of these trains, can be
consumed and used in these trains en route or at stopping points, or terminals in the
customs territory of the Customs Union in the amount corresponding to the number of
passengers and crew aboard the train, as well as the duration of parking and travel
time.
5. The customs bodies are entitled to order the carrier to take the measures
necessary to ensure compliance with the use of supplies, provided by this Chapter during
the stay (location) on the ships, aircraft or trains in the customs territory of the
Customs Union. According to the decision of the customs bodies, the place where the
supplies are kept may be affixed with the customs seals and stamps.
6. Supplies, with the permission of the customs bodies, may be temporarily
unloaded and transferred to other vessels or other trains that execute international
transportation of cargo, passengers and (or) luggage, if the conditions set out in this
Chapter are observed.
7. The use of supplies for purposes not provided for in this Chapter shall be
allowed when they are placed under the customs procedure of release for domestic
consumption or export.
SECTION 8. PROCEDURE FOR SERVING IN THE CUSTOMS BODIES
Chapter 58. PROCEDURE FOR SERVING IN THE CUSTOMS BODIES
Article 478. Serving in the Customs bodies 1. Service in the customs bodies is a special of public service for the citizens
of the Republic of Kazakhstan, exercising professional activities to implement the
tasks, rights and duties of customs bodies, as well as performing the functions of law
enforcement agencies within its jurisdiction in accordance with the laws of the Republic
of Kazakhstan, and acts of the President and the Government of the Republic of
Kazakhstan.
2. The procedure for serving in the customs bodies shall be regulated by this
Code, the Law of the Republic of Kazakhstan "On Enforcement Service" and shall not
operate in conflict with this Code and the Law of the Republic of Kazakhstan "On
Enforcement Service", the labor legislation of the Republic of Kazakhstan and the
legislation of the Republic of Kazakhstan on public service.
Footnote. Article 478 as amended by the Law of the Republic of Kazakhstan dated
06.01.2011 No. 379-IV (shall be enforced upon expiry of ten calendar days after its
first official publication).
Article 479. Recruitment to the Customs Service
1. The capable (sui juris) citizens of the Republic of Kazakhstan able to perform
assigned duties with personal, moral, business abilities, professional skills, who are
healthy and possess a high level of physical and educational development, are recruited
to the customs service.
2. The following requirements are to be met when hired into the customs service:
1) a medical certificate from a Military Medical Commission of the law enforcement
agencies on suitability for service;
2) a mandatory special check;
3) compliance with the qualification requirements established by the legislation
of the Republic of Kazakhstan on the public service.
3. Upon admission to the customs service, there shall be a three month probation
period where no ranks shall be assigned to the newly hired specialist.
4. Persons cannot be hired to the customs service on the grounds determined by the
laws of the Republic of Kazakhstan on the public service, nor can persons earlier
dismissed from the public service by negative motives.
5. Excluded by the Law of the Republic of Kazakhstan dated 06.01.2011 No. 379-IV
(shall be enforced upon expiry of ten calendar days after its first official
publication).
Article 480. Features of Service of Newly Hired Officers in the Customs
Service Newly hired individuals who have joined the customs service shall undergo
mandatory internships at customs points, the customs and the territorial subdivisions of
the authorized body in customs affairs in the manner specified by the authorized body in
customs affairs.
Article 481. The Procedure for Appointment and Dismissal From the Office of
the Officials of the Customs bodies 1. The head of the authorized body in customs affairs, his (her) deputies and the
heads of territorial divisions of the authorized body in customs affairs shall be
appointed and removed from office in accordance with the laws of the Republic of
Kazakhstan.
2. Other customs officials are appointed and removed from office in accordance
with the laws of the Republic of Kazakhstan on the public service.
3. Customs officials are given a service certificate (service ID) and personal
numbered seal (date stamp) in accordance with the authorized body in customs affairs.
Article 482. The Oath of a Customs Official
An official of the customs service shall take the oath of allegiance to the people
of Kazakhstan in accordance with the authorized body in customs affairs.
Article 483. Uniform of Officials in the Customs Service
1. The customs officials, acting as law enforcement bodies, are assigned a special
rank. The list of customs officials, acting as law enforcement bodies, who are assigned
special ranks and corresponding special titles, are approved by the Government of the
Republic of Kazakhstan.
2. Customs officials, with the exception of officers specified in paragraph 1 of
this Article, are provided with a uniform (without shoulder straps).
3. The Government of the Republic of Kazakhstan approves of the samples of
uniforms and the uniforms (without shoulder straps), their established ratios of
provisions and insignia of grade.
The manner of wearing uniforms and uniforms (without shoulder straps) is
established by the authorized body in customs affairs.
Footnote. Article 483 as amended by the Law of the Republic of Kazakhstan dated
06.01.2011 No. 379-IV (shall be enforced upon expiry of ten calendar days after its
first official publication).
Article 484. The Procedure for Giving Special Ranks to Customs Officials
Footnote. Article 484 is excluded by the Law of the Republic of Kazakhstan dated
06.01.2011 No. 379-IV (shall be enforced after ten calendar days after its first
official publication).
Article 485. Period of Stay in Special Ranks
Footnote. Article 485 is excluded by the Law of the Republic of Kazakhstan dated
06.01.2011 No. 379-IV (shall be enforced upon expiry of ten calendar days after its
first official publication).
Article 486. Procedure for Early Awarding of the Next Special Rank
Footnote. Article 486 is excluded by the Law of the Republic of Kazakhstan dated
06.01.2011 No. 379-IV (shall be enforced upon expiry of ten calendar days after its
first official publication).
Article 487. The Manner of Suspension of Awarding of the Next Special Rank
Footnote. Article 487 is excluded by the Law of the Republic of Kazakhstan dated
06.01.2011 No. 379-IV (shall be enforced upon expiry of ten calendar days after its
first official publication).
Article 488. Deprivation of Special Rank
Footnote. Article 488 is excluded by the Law of the Republic of Kazakhstan dated
06.01.2011 No. 379-IV (shall be enforced upon expiry of ten calendar days after its
first official publication).
Article 489. The Manner of Rotation of Customs Officials
1. Rotation of a customs official in the same customs body or to another customs
body in the same area or to serve in another location shall be in accordance with the
procedure established by the authorized body in customs affairs.
2. Heads of the departments of the authorized body in customs affairs, as well as
heads of regional departments of the authorized body in customs affairs, heads of
specialized customs institutions and their deputies may be subject to rotation in the
same customs body or at another customs body at the end of five years of continuous
residence in positions of leadership.
3. When rotating the customs official to serve in another area, the payment of
compensation and reimbursement to the specified official of other expenses are executed
in accordance with the laws of the Republic of Kazakhstan.
Footnote. Article 489 as amended by the Law of the Republic of Kazakhstan dated
09.11.2011 No. 490-IV (shall be enforced upon expiry of ten calendar days after its
first official publication).
Article 490. Grounds for Termination of Service in the Customs Service
1. Grounds for termination of service in the customs service shall be based on one
of the following cases:
1) the dismissal of a customs official in the manner prescribed by paragraph 2 of
this Article;
2) the customs official’s loss of citizenship in of the Republic of Kazakhstan;
3) recognition of the customs official as legally incapable or as missing in
accordance with the laws of the Republic of Kazakhstan;
4) the death of a customs official;
5) a customs official’s failure to comply with the duties and restrictions
associated with being in the public service;
6) the entry into force of a court decision of conviction or termination of the
criminal case due to non-rehabilitating grounds in respect of an official of customs
body.
2. Customs officials shall be dismissed:
1) for health reasons;
2) due to staff reduction;
3) at personal will;
4) in connection with incompetency stated as a result of evaluation
5) if found to be unfit for service during the probation period in the customs
service;
6) when a customs official commits a defamatory act;
7) if the customs official systematically violates the official discipline;
8) in other cases provided by the laws of the Republic of Kazakhstan.
3. Excluded by the Law of the Republic of Kazakhstan dated 06.01.2011 No. 379-IV
(shall be enforced upon expiry of ten calendar days after its first official
publication).
Footnote. Article 490 as amended by the Law of the Republic of Kazakhstan dated
06.01.2011 No. 379-IV (shall be enforced upon expiry of ten calendar days after its
first official publication).
Chapter 59. USE OF PHYSICAL FORCE, SPECIAL MEANS AND FIREARMS
Footnote. Chapter 59 is excluded by the Law of the Republic of Kazakhstan dated
06.01.2011 No. 379-IV (shall be enforced upon expiry of ten calendar days after its
first official publication).
Chapter 60. MATERIAL SUPPLY AND SOCIAL PROTECTION FOR CUSTOMS OFFICIALS
Article 496. Payment for Labor of Customs Officials
1. The compensation of customs officials is established by a single system of
compensation for employees of state agencies in the Republic of Kazakhstan, financed by
the budget funds and the budget estimate (budget) of the National Bank of the Republic
of Kazakhstan, approved by the President of the Republic of Kazakhstan, and includes
salaries and allowances for special conditions of service in accordance with the
legislation of the Republic of Kazakhstan
2. Excluded by the Law of the Republic of Kazakhstan dated 06.01.2011 No. 379-IV
(shall be enforced upon expiry of ten calendar days after its first official
publication).
Article 497. Reward for Customs Officials
1. For exemplary performance of duties and high professional rates on execution of
duties, the followings of incentives are foreseen for customs officers:
gratitude;
payment of a one-time monetary compensation;
awarding with valuable gift;
awarding of certificate of honor;
awarding by badge "Excellent customs official";
awarding of the medal "Honored customs officer";
intradepartmental awards of the medal "For Distinguished Service in customs" 3, 2,
1 degrees;
intradepartmental awards of the medal "For the development of customs
cooperation";
intradepartmental awards of the medal "Veteran customs";
other forms of incentives provided by the legislation of the Republic of
Kazakhstan.
2. Early withdrawal of a previously imposed disciplinary action may be applied as
a reward.
Footnote. Article 497 as amended by the Law of the Republic of Kazakhstan dated
06.01.2011 No. 379-IV (shall be enforced upon expiry of ten calendar days after its
first official publication).
Article 498. The Customs Officials’ Vacations
Customs officials are granted annual paid vacation of thirty days with the payment
of benefits for health improvement in the amount of two salaries.
Article 499. The Customs Officials’ Pension Provision Pension provision for customs officials is carried out in accordance with the
legislation of the Republic of Kazakhstan on pensions.
Article 500. The Customs Officials’ Legal and Social Protection Footnote. Article 500 is excluded by the Law of the Republic of Kazakhstan dated
06.01.2011 No. 379-IV (shall be enforced upon expiry of ten calendar days after its
first official publication).
Article 501. The Customs Officials’ Housing Rights, Including Retired Persons Footnote. Article 501 is excluded by the Law of the Republic of Kazakhstan dated
06.01.2011 No. 379-IV (shall be enforced upon expiry of ten calendar days after its
first official publication).
Article 502. The Customs Officials’ Medical Benefits, Including Retired
Persons
Customs officials and their family members, who reside with them, and those who
have retired, shall use the medical care service in the appropriate public health
agencies of the Republic of Kazakhstan in the manner established by the Government of
the Republic of Kazakhstan.
Chapter 61. RESPONSIBILITIES OF CUSTOMS BODIES AND THEIR OFFICIALS
Article 503. Responsibilities of Customs bodies 1. Customs bodies which violate the customs legislation of the Republic of
Kazakhstan shall be liable in accordance with the laws of the Republic of Kazakhstan.
2. The harm caused by the customs bodies’ commitment of acts contrary to the laws
of the Republic of Kazakhstan shall be reimbursed by the customs bodies in accordance
with the Civil Code of the Republic of Kazakhstan.
Article 504. Responsibility of Customs Officers
The customs officials bear the disciplinary, administrative, criminal or other
liability in accordance with the laws of the Republic of Kazakhstan for unlawful
decisions and actions (or inaction).
President of
the Republic of Kazakhstan N. Nazarbayev
© 2012. Republican Center of Legal Information of the Ministry of Justice RSE on the basis of
economic control rights
Қазақстан Республикасындағы кеден ісі туралы
Мұрағаттық версия
Қазақстан Республикасының 2010 жылғы 30 маусымдағы № 296-IV Кодексі
Ескерту: «Қазақстан Республикасындағы кеден iсi туралы» Қазақстан
Республикасының Кодексін қолданысқа енгізу туралы 2010 жылғы 30 маусымдағы № 298-IV
Заңын қараңыз.
РҚАО-ның ескертпесі!
2013 жылғы 1 қаңтарға дейін 251-бабының 1-тармағының 4)
тармақшасын қоспағанда, Кодекстiң бүкіл мәтіні бойынша ҚР 2010.06.30 N 298-IV
Заңына сәйкес «сәйкестендіру нөмірі», «сәйкестендіру нөмірлері», «сәйкестендіру
нөмірін», «сәйкестендіру нөмірінің» деген сөздер тиісінше «тіркеу нөмірі», «тіркеу
нөмірлері», «тіркеу нөмірін», «тіркеу нөмірінің» деген сөздерге сәйкес деп
есептелсін.
МАЗМҰНЫ
Осы Кодекс Қазақстан Республикасындағы кеден ісінің құқықтық, экономикалық
және ұйымдық негіздерін айқындайды және Қазақстан Республикасының егемендігі мен
экономикалық қауіпсіздігін қорғауға, Қазақстан экономикасының дүниежүзілік
экономикалық қатынастар жүйесіндегі байланыстарын жандандыруға және сыртқы
экономикалық қызметті ырықтандыруға бағытталған.
ЖАЛПЫ БӨЛІМ
1-бөлім. НЕГІЗГІ ЕРЕЖЕЛЕР
1-тарау. ЖАЛПЫ ЕРЕЖЕЛЕР
1-бап. Қазақстан Республикасындағы кеден ісі
(кедендік реттеу)
1. Қазақстан Республикасындағы кеден ісі (кедендік реттеу) деп Қазақстан
Республикасы айрықша юрисдикцияға ие кеден одағының кедендік аумағының бөлігінде
(Қазақстан Республикасының аумағында) тауарларды кеден одағының кедендік шекарасы
арқылы өткізумен, оларды кеден одағының бірыңғай кедендік аумағында кедендік
бақылауда тасымалдаумен, уақытша сақтаумен, кедендік декларациялаумен, кедендік
рәсімдерге сәйкес шығарумен және пайдаланумен, кедендік бақылау жүргізумен,
кедендік төлемдерді және салықтарды төлеумен байланысты қатынастарды, сондай-ақ
кеден органдары мен көрсетілген тауарларды иелену, пайдалану және оларға билік ету
құқығын іске асыратын тұлғалар арасындағы билік қатынастарын реттеу танылады.
2. Қазақстан Республикасындағы кедендік реттеу кеден одағының кеден
заңнамасына, ал ондай заңнамамен реттелмеген бөлiгiнде Қазақстан Республикасының
кеден заңнамасына сәйкес жүзеге асырылады.
3. Кеден ісін іске асыру кезіндегі мемлекеттік басқару саласы кеден ісінің
аясы болып табылады.
2-бап. Кеден ісі саласындағы басшылық
1. Кеден ісі саласында тікелей басшылық жасауды кеден ісі
саласындағы уәкілетті орган жүзеге асырады.
2. Кеден ісі саласындағы уәкілетті орган кеден одағының кеден заңнамасына
және (немесе) Қазақстан Республикасының заңнамасына сәйкес:
1) Қазақстан Республикасындағы кеден саясатын жүргізеді;
2) осы Кодексте көзделген нормативтік-құқықтық актілерді әзірлейді және
бекітеді;
3) кеден органдарына басшылықты жүзеге асырады;
4) өзінің құрамына кіретін ведомствоның өкілеттігін айқындайды;
5) ақпараттық жүйелерді, байланыс жүйелерін және деректер беру, кедендік
бақылау техникалық құралдарының, сондай-ақ ақпараттық қорғау құралдарының жүйелерін
әзірлейді және құрады;
6) кеден ісі саласындағы қызметті жүзеге асыруға арналған тізілімге енгізу
туралы шешім қабылдайды;
7) кедендік әкімшілік жүргізуді жүзеге асырады;
8) тауарлар мен көлік құралдарының кеден одағының кедендік шекарасы арқылы
өтуіне кедендік бақылауды жүзеге асырады;
9) сыртқы экономикалық және кеден ісі саласындағы өзге де қызметке
қатысушыларды уақтылы ақпараттандыруды, оның ішінде кеден одағының және (немесе)
Қазақстан Республикасының кеден заңнамаларына өзгерістер мен толықтырулар туралы
ақпараттандыруды тұрақты негізде қамтамасыз етеді;
10) кедендік статистиканы жүргізеді;
11) осы Кодексте, Қазақстан Республикасының өзге де заңдарында, Қазақстан
Республикасының Президенті мен Қазақстан Республикасы Үкіметінің актілерінде
көзделген өзге де өкілеттіктерді жүзеге асырады.
3-бап. Қазақстан Республикасының кеден заңнамасы
1. Қазақстан Республикасының кеден заңнамасы Қазақстан
Республикасының Конституциясына негізделеді және мыналардан:
1) осы Кодекстен;
2) қабылдануы осы Кодексте көзделген нормативтік құқықтық актілерден тұрады.
Егер Қазақстан Республикасы ратификациялаған халықаралық шартта осы
Кодекстегіден өзгеше ережелер белгіленсе, онда халықаралық шарттың ережелері
қолданылады.
2. Егер осы Кодексте өзгеше белгіленбесе, кедендік декларацияны немесе өзге
де кедендік құжаттарды тіркеу күні қолданылатын кеден ісі саласындағы кедендік-
тарифтік реттеу шаралары, тыйым салулар мен шектеулер, Қазақстан Республикасының
кеден және салық заңнамалары қолданылады.
3. Қазақстан Республикасының кеден заңнамасында белгіленген талаптарды бұза
отырып, кеден одағының кедендік шекарасы арқылы тауарлар өткізілген кезде, егер осы
Кодексте өзгеше белгіленбесе, тауарлар кеден одағының кедендік шекарасын іс жүзінде
кесіп өткен күні қолданылатын Қазақстан Республикасының кеден және салық заңнамасы,
кедендік-тарифтік реттеу шаралары, тыйым салулар мен шектеулер қолданылады.
Егер кеден одағының кедендік шекарасын тауарлар іс жүзінде кесіп өткен күн
белгіленбесе, белгіленген талаптарды бұзушылықтар анықталған күні қолданылатын
Қазақстан Республикасының кеден және салық заңнамалары, кедендік-тарифтік реттеу
шаралары, тыйым салулар мен шектеулер қолданылады.
4-бап. Осы Кодексте пайдаланылатын негізгі ұғымдар
1. Осы Кодексте пайдаланылатын негізгі ұғымдар:
1) авария – тасымалдаудың, сақтаудың және пайдаланудың (қолданудың) әдеттегі
жағдайлары кезіндегі табиғи өзгерістерді, сондай-ақ осындай жағдайлардағы төтенше
және болдырмау мүмкін болмайтын жағдайларды (еңсерілмейтін күшті) қоспағанда,
кедендік бақылаудағы көлік құралдары және (немесе) өзге де тауарлар ұшыраған, кеден
одағының және (немесе) Қазақстан Республикасының кеден заңнамаларында көзделмеген
сандық және (немесе) сапалық өзгерістеріне әкеп соқтырған, меншік иесінің және
(немесе) мұндай өзгерістер кезінде иелігінде тауарлар болған тұлғаның қасақана іс-
қимылынан болмаған, салдары бойынша техникалық, технологиялық немесе өзге де
сипаттағы зиянды оқиға;
2) декларант – тауарларды декларациялайтын не оның атынан тауарлар
декларацияланатын тұлға;
3) жеке пайдалануға арналған тауарлар – кедендік шекара арқылы алып жүрілетін
немесе алып жүрілмейтін багажда, халықаралық почта жөнелтімдерінде немесе өзге де
тәсілмен өткізілетін жеке адамдардың жеке, отбасылық, үй және кәсіпкерлік қызметті
жүзеге асыруға байланысты емес өзге мұқтаждықтарына арналған тауарлары;
4) жөнелтуші кеден органы – тауарларды кедендік транзит кедендік рәсімімен
орналастыруға байланысты кедендік операцияларды жасайтын кеден органы және (немесе)
кеден одағына мүше мемлекеттің өзге кеден органы;
5) кедендік баж – кеден органдары тауарларды кеден одағының кедендік шекарасы
арқылы өткізуге байланысты өндіріп алатын міндетті төлем;
6) кедендік баждардың, салықтардың төленуін бас қамтамасыз ету – осы Кодексте
айқындалатын уақыт кезеңі ішінде қолданыста болатын және Қазақстан Республикасының
аумағында кедендік операцияларды жүргізуге байланысты тәуекелдерді өтейтін кедендік
баждардың, салықтардың төленуін қамтамасыз ету;
7) кедендік баждардың, салықтардың төленуін қамтамасыз ету – кеден одағының
кеден заңнамасында және осы Кодексте көзделген кедендік баждарды, салықтарды төлеу
жөніндегі міндеттерді кеден органдарының алдында орындау кепілдігінің тәсілі;
8) кедендік бақылау – кеден одағының кеден заңнамасын және Қазақстан
Республикасының заңнамасын сақтауды қамтамасыз ету мақсатында, оның ішінде
тәуекелдерді басқару жүйесін пайдалана отырып, кеден органдары жүзеге асыратын
шаралардың жиынтығы;
9) кедендік декларация – белгіленген нысан бойынша жасалған, тауарлар туралы,
таңдалған кедендік рәсім туралы мәліметтерді және тауарларды шығару үшін қажетті
өзге де мәліметтерді қамтитын құжат;
10) кедендік инфрақұрылым - кеден органдарының жұмыс істеуіне жағдай
жасайтын, сондай-ақ кеден органдарының лауазымды адамдарына әлеуметтік қызмет
көрсетуге арналған ғимараттардың, құрылғылардың және құрылыстардың жиынтығы;
11) кеден одағының кедендік аумағына тауарларды әкелу – тауарларды
халықаралық почта жөнелтімдерімен жіберуді, кеден органдары шығарғанға дейін
құбыржол көлігін және электр беру желілерін пайдалануды қоса алғанда, нәтижесінде
олар кез келген тәсілмен кеден одағының кедендік аумағына келген, кеден одағының
кедендік шекарасынан өткізуге байланысты іс-әрекеттерді жасау;
12) кеден одағының кедендік аумағынан тауарларды әкету – тауарларды
халықаралық почта жөнелтімдерімен жіберуді, кеден одағының кедендік шекарасынан іс
жүзінде өткізілгенге дейін құбыржол көлігін және электр беру желілерін пайдалануды
қоса алғанда, кез келген тәсілмен кеден одағының кедендік аумағынан әкетуге
бағытталған іс-әрекеттерді жасау;
13) кеден одағының кедендік шекарасынан өту – адамның кеден одағының кедендік
аумағынан шығуға, кеден одағының кедендік аумағына кіруге тікелей бағытталған іс-
әрекеті және (немесе) адамның кедендік бақылау аймағында болуы, сондай-ақ тауарлар
мен көлік құралдарын кеден одағының кедендік шекарасынан іс жүзінде өткізу;
14) Кеден одағының комиссиясы – кеден одағының тұрақты жұмыс істейтін
бірыңғай реттеуші органы;
15) кеден одағына мүше мемлекеттің тұлғасы – кеден одағына мүше мемлекетте
тұрақты тұратын жері бар жеке тұлға, оның ішінде кеден
одағына мүше мемлекеттің заңнамасына сәйкес тіркелген дара кәсіпкер; заңды тұлға,
сондай-ақ кеден одағына мүше мемлекеттің заңнамасына сәйкес құрылған заңды тұлға
болып табылмайтын құрылым;
16) кеден органының қызмет аймағы – оның шегінде кеден органы кедендік
бақылаудағы халықаралық тасымалдың тауарлары мен көлік құралдарына қатысты кедендік
бақылауды жүзеге асыратын аумақ;
17) кедендік рәсім – тауарларды кеден одағының кедендік аумағында немесе оның
шегінен тыс жерде пайдалану және (немесе) оған билік ету талаптары мен шарттарын
кеден мақсаттары үшін айқындайтын нормалардың жиынтығы;
18) кедендік декларациялау – декларанттың кеден органына тауарлар туралы,
таңдалған кедендік рәсім туралы мәліметтерді және (немесе) тауарларды шығару үшін
қажетті өзге де мәліметтерді мәлімдеуі;
19) кедендік құжаттар – кедендік мақсаттар үшін ғана жасалатын құжаттар;
20) кедендік операциялар – кеден одағының және (немесе) Қазақстан
Республикасының кеден заңнамаларын сақтауды қамтамасыз ету мақсатында тұлғалар мен
кеден органдары жасайтын іс-әрекеттер;
21) кедендік төлемдер – кеден одағының кедендік шекарасы арқылы тауарлардың
өткізілуіне байланысты осы Кодекске сәйкес төлеушінің бюджетке төлеуіне жататын
кедендік әкелу мен әкету баждары, кедендік алымдар;
22) кеден одағының кедендік аумағы - кеден одағының бірыңғай кедендік аумағы,
оны кеден одағына мүше мемлекеттердің аумақтары, сондай-ақ кеден одағына мүше
мемлекеттердің айрықша экономикалық аймақтары және құрлықтық қайраңдары, жасанды
аралдар, қондырғылар, құрылыстар және және оларға қатысты кеден одағына мүше
мемлекеттер айрықша юрисдикцияға ие өзге де объектілер құрайды;
23) Кеден одағының кеден кодексі – 2009 жылғы 27 қарашада Минск қаласында
Кеден одағының кеден кодексі туралы шартпен қабылданған халықаралық нормативтік
құқықтық акт;
24) Кеден одағының кедендік шекарасы – кеден одағына мүше мемлекеттердің
айрықша экономикалық аймақтарындағы және құрлықтық қайраңдарындағы жасанды
аралдардың, қондырғылардың, құрылыстардың және оларға қатысты кеден одағына мүше
мемлекеттер айрықша юрисдикцияға ие өзге де объектілердің шектерін қоса алғанда,
кеден одағы кедендік аумағының шектері;
25) кеден одағының тауарлары – кеден одағының кедендік аумағындағы:
толығымен кеден одағына мүше мемлекеттердің аумақтарында өндірілген;
кеден одағының кедендік аумағына әкелінген және осы Кодекске және (немесе)
кеден одағына мүше мемлекеттердің халықаралық шарттарына сәйкес кеден одағының
тауарлары мәртебесін алған;
кеден одағына мүше мемлекеттердің аумақтарында осы тармақшаның екінші және
үшінші абзацтарында көрсетілген тауарлардан және (немесе) шетелдік тауарлардан
жасалған және осы Кодекске және (немесе) кеден одағына мүше мемлекеттердің
халықаралық шарттарына сәйкес кеден одағының тауарлары мәртебесін алған тауарлар;
26) кеден одағына мүше мемлекеттердің халықаралық шарттары – кеден одағының
шарттық-құқықтық базасын құрайтын халықаралық шарттар;
27) кеден өкілі – кеден одағының кеден заңнамасына және осы Кодекске сәйкес
декларанттың немесе өзге мүдделі тұлғаның атынан және тапсырмасы бойынша кедендік
операцияларды жасайтын Қазақстан Республикасының заңды тұлғасы;
28) кеден ісі саласындағы қызметті жүзеге асыратын тұлға – кеден
өкілдерінің; кедендік тасымалдаушылардың; уақытша сақтау қоймалары, еркін қоймалар,
кеден қоймалары, бажсыз сауда дүкендері иелерінің тізіліміне енгізілген заңды
тұлға;
29) коммерциялық құжаттар – шот-фактура (инвойс), арнайы тізбелер, тиеу және
орау парақтары мен сыртқы сауда және өзге де қызметті жүзеге асыру кезінде, сондай-
ақ тауарларды кеден одағының кедендік шекарасы арқылы өткізуге байланысты
мәмілелерді жасауды растау үшін пайдаланылатын басқа да құжаттар;
30) көліктік (тасымалдау) құжаттар – коносамент, жүк құжаты немесе тауарларды
тасымалдау шартының бар екенін растайтын және мұндай тасымалдау кезінде оларға
ілесіп жүретін өзге де құжат;
31) көлік құралдары – кез келген су кемесін, әуе кемесін, автомобиль көлік
құралын, тіркемені, жартылай тіркемені, теміржол көлік құралын (теміржол қозғалмалы
құрамы, теміржол қозғалмалы құрамының бірлігі) немесе оларға арналған техникалық
паспорттармен немесе техникалық формулярлармен көзделген қосалқы бөлшектері, керек-
жарақтар мен жабдықтары, егер олар көрсетілген көлік құралдарымен бірге
тасымалданатын болса, олардың конструкциясында көзделген май құю ыдыстарындағы
жанар-жағармай материалдары, салқындату және өзге де техникалық сұйықтар бар
контейнерді қамтитын тауарлар санаты;
32) қазақстандық тұлға – Қазақстан Республикасының азаматы, Қазақстан
Республикасында тұрақты тұратын жері бар, азаматтығы жоқ адам, Қазақстан
Республикасының заңнамасына сәйкес Қазақстан Республикасында тіркелген дара
кәсіпкер, сондай-ақ Қазақстан Республикасының заңнамасына сәйкес құрылған заңды
тұлға;
33) қылмыстар және әкімшілік құқық бұзушылықтар – Қазақстан Республикасының
заңнамасына сәйкес олар бойынша кеден органдары қылмыстық қудалауды жүзеге асыратын
қылмыстар және Қазақстан Республикасының заңнамасына сәйкес кеден органдары
әкімшілік процесс жүргізетін (іс жүргізуді жүзеге асыратын) әкімшілік құқық
бұзушылықтар;
34) межелі кеден органы – қызмет өңірінде жөнелтуші кеден органы белгілеген
тауарларды жеткізу орны бар не кедендік транзит кедендік рәсімін аяқтайтын кеден
органы және (немесе) кеден одағына мүше мемлекеттің өзге де кеден органы;
35) мынадай:
қосалқы бөлшектер мен жабдықтарды қоспағанда, су кемелерін, әуе кемелерін
және поездарды жүру жолында немесе аралық аялдама не тұрақ пункттерінде қалыпты
пайдалануды қамтамасыз ету және техникалық қызмет көрсету үшін қажетті;
осы керек-жарақтардың сатылуына немесе сатылмауына қарамастан, өздігінен
жүретін және өздігінен жүрмейтін лихтерлер мен баржаларды (бұдан әрі – су кемелері)
қоса алғанда, теңіз (өзен) кемелерінің, ішкі суларда жүзетін кемелердің, «өзен-
теңіз» суларында жүзетін кемелердің, су асты қанаттары бар кемелердің, ауа
жастығындағы кемелердің және шағын көлемді кемелердің, әуе кемелерінің бортында
жолаушылар мен экипаж мүшелерінің немесе поездарда жолаушылар мен поезд бригадасы
қызметкерлерінің тұтынуына арналған;
су кемелерінің, әуе кемелерінің бортында тұтыну мақсатынсыз, осы кемелердің
жолаушылары мен экипаж мүшелеріне сатуға арналған керек-жарақтар – тауарлар;
36) мүдделі тұлғалар – тауарларға қатысты мүдделері кеден органдарының
шешімдерімен, іс-әрекеттерімен (әрекетсіздігімен) тікелей және жеке қозғалатын
тұлғалар;
37) өткізу пункті – теміржол, автомобиль, су не әуе қатынасының шегінде
орналасқан, адамдарды, тауарлар мен көлік құралдарын кеден одағының кедендік
шекарасы арқылы өткізуге арналған, кедендік инфрақұрылымы бар, Қазақстан
Республикасының Үкіметі және (немесе) Қазақстан Республикасының халықаралық
шарттарымен белгіленген кеден одағы кедендік шекарасының Қазақстан Республикасының
аумағындағы учаскесі;
38) почта операторы – Қазақстан Республикасының почта туралы заңнамасына және
Дүниежүзілік почта одағының актілеріне сәйкес почта қызметі саласында қызмет
көрсетуге құқығы бар Қазақстан Республикасының тұлғасы;
39) салықтар – тауарларды кеден одағының кедендік аумағына әкелу кезінде
кеден органдары өндіріп алатын қосылған құн салығы және акциз (акциздер);
40) тарифтік емес реттеу шаралары – Қазақстан
Республикасының халықаралық шарттарында, Кеден одағы комиссиясының шешімдерінде
және Қазақстан Республикасының халықаралық шарттарына сәйкес қабылданған Қазақстан
Республикасының нормативтік құқықтық актілерінде белгіленген сандық және
экономикалық сипаттағы өзге де тыйым салу мен шектеулерді енгізу жолымен жүзеге
асырылатын тауарлармен сыртқы сауданы реттеу шараларының кешені;
41) тасымалдаушы – тауарларды және (немесе) жолаушыларды кеден одағының
кедендік шекарасы арқылы тасымалдауды және (немесе) кеден одағының кедендік аумағы
шегінде кедендік бақылаудағы тауарларды тасымалдауды жүзеге асыратын немесе көлік
құралдарын пайдаланғаны үшін жауапты болып табылатын тұлға;
42) тауар – кеден одағының кедендік шекарасы арқылы өткізілетін кез келген
жылжымалы мүлік, оның ішінде ақпарат жеткізгіштер, кеден одағына мүше
мемлекеттердің валютасы, бағалы қағаздар және (немесе) валюталық құндылықтар, жол
чектері, электр энергиясы және энергияның өзге де түрлері, сондай-ақ жылжымайтын
мүлікке теңестірілген өзге де өткізілетін заттар;
43) тауарларды алушы - тасымалдаушы кедендік бақылаудағы тауарларды жеткізуге
міндетті болатын, тауарлардың ілеспе құжаттарында көрсетілген тұлға;
44) тауарларды кеден одағының кедендік шекарасы арқылы өткізу – тауарларды
кеден одағының кедендік аумағына әкелу немесе тауарларды кеден одағының кедендік
аумағынан әкету;
45) тауарларды шығару – кеден органдарының мүдделі тұлғаларға тауарларды
мәлімделген кедендік рәсім талаптарына сәйкес немесе осы Кодекске сәйкес кедендік
рәсімдермен орналастыруға жатпайтын тауарлардың жекелеген санаттары үшін
белгіленген шарттарға сәйкес пайдалануға рұқсат беретін әрекеті;
46) тауарларды кеден одағының кедендік шекарасы арқылы заңсыз өткізу –
тауарларды кеден одағының кедендік шекарасы арқылы белгіленген жерлерден тыс немесе
осы жерлердегі кеден органдары жұмысының белгіленбеген уақытында, не кедендік
бақылаудан жасырып, не тауарларды дұрыс декларацияламай немесе декларацияламай, не
тауарлар туралы дұрыс емес мәліметтер бар құжаттарды пайдалана отырып және (немесе)
жалған не басқа тауарларға жататын сәйкестендіру құралдарын пайдалана отырып
өткізу, сол сияқты осылай өткізуге тырысу;
47) тауарларға ілеспе құжаттар – кеден одағының кедендік шекарасы арқылы
өткізілетін тауарларға арналған коммерциялық және көлік құжаттары;
48) тауар партиясы – кеден органына бір немесе бірнеше көлік құжаты бойынша
бір мезгілде ұсынылатын және бір жүк жөнелтушіден бір жүк алушының атына жолданатын
тауарлар, сондай-ақ бір почта жүкқұжаты бойынша жөнелтілетін не багаж ретінде бір
тұлға өткізетін тауарлар;
49) тұлға – жеке және (немесе) заңды тұлға, сондай-ақ, егер осы Кодекстен
өзгеше туындамаса, заңды тұлға болып табылмайтын құрылым;
50) тыйым салу мен шектеу – тарифтік емес реттеу шараларын, тауарлармен
сыртқы саудаға қатысты және ұлттық мүдделердің негізінде енгізілетін шараларды,
тауарлармен сыртқы саудадағы тыйым салулар мен шектеулердің ерекше түрлерін,
экспорттық бақылау, оның ішінде әскери мақсаттағы, техникалық реттеу өнімдеріне
қатысты шараларды қамтитын кеден одағының кедендік шекарасы арқылы өткізілетін
тауарларға қатысты қолданылатын шаралар кешені, сондай-ақ Қазақстан
Республикасының халықаралық шарттарында, Кеден одағы комиссиясының шешімдерінде
және Қазақстан Республикасының халықаралық шарттарына сәйкес қабылданған Қазақстан
Республикасының нормативтік құқықтық актілерінде белгіленген санитарлық-
эпидемиологиялық, ветеринариялық, карантиндік, фитосанитарлық және радиациялық
талаптар;
50-1) уәкілетті заңды тұлға - Қазақстан Республикасының Үкіметі айқындаған,
төлеушінің билік етуі шектелген мүлкін өткізу саласындағы заңды тұлға;
51) халықаралық почта жөнелтімдері – кеден одағының кедендік аумағының
шегінен тыс жерге жөнелту үшін қабылданған, кеден одағының кедендік аумағына келіп
түсетін не осы аумақ арқылы транзитпен өтетін және Дүниежүзілік почта одағының
актілерінде көзделген ілеспе құжаттары бар почта жөнелтімдері;
52) халықаралық тасымалдың көлік құралдары – жүктерді тиеу, түсіруге, өңдеуге
және қорғауға арналған арнайы жабдығы, материалдық-техникалық жабдықтау және
жарақтандыру заттары, сондай-ақ көлік құралын жүру жолында жөндеуге, оған
техникалық қызмет көрсетуге немесе оны пайдалануға арналған қосалқы бөлшектері мен
жабдығы бар, жүктерді, жолаушыларды және (немесе) багаждарды халықаралық
тасымалдауды бастау және (немесе) аяқтау мақсатында кеден одағының кедендік
аумағына әкелінетін немесе оның шегінен тыс жерге әкетілетін көлік құралдары;
53) шартты шығару ? тауарларды пайдалану және билік ету жөніндегі шектеулерді
сақтау шартымен тауарларды шығару;
54) шетелдік тауарлар – кеден одағының тауарлары болып табылмайтын тауарлар,
сондай-ақ осы Кодекске сәйкес шетелдік тауарлар мәртебесін алған тауарлар;
55) шетелдік тұлға – кеден одағына мүше мемлекеттің тұлғасы болып табылмайтын
тұлға;
56) экспресс-жүк – халықаралық почта жөнелтімдерімен жөнелтілетін тауарларды
қоспағанда, ұйымның электронды ақпараттық жүйесін және дара жүкқұжатқа сәйкес
мүмкін болатын ең аз және (немесе) бекітілген уақыт аралығы ішінде аталған
тауарларды алушыға дейін жеткізу мақсатында тасымалдауды қадағалауды пайдалана
отырып, жылдамдықпен тасымалдау шеңберінде көліктің кез келген түрімен
тасымалданатын тауар.
2. Осы Кодекстің мақсаттары үшін өзге де ұғымдар осы Кодекстің тиісті
баптарында айқындалған мағынада пайдаланылады.
3. Осы Кодексте пайдаланылатын Қазақстан Республикасы азаматтық және басқа
салалары заңнамасының терминдері, егер осы Кодексте өзгеше көзделмесе, Қазақстан
Республикасы заңнамасының осы салаларында олар қалай пайдаланылса, сол мағынада
пайдаланылады.
Ескерту. 4-бапқа өзгерту енгізілді - ҚР 2010.12.28 N 368-IV (алғашқы ресми
жариялағанынан кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі) Заңымен.
5-бап. Кеден одағының және (немесе) Қазақстан
Республикасының кеден заңнамасында
белгіленетін мерзімдерді есептеу тәртібі
1. Кеден одағының және (немесе) Қазақстан Республикасының кеден
заңнамаларында белгіленген мерзім күнтізбелік күнмен немесе жылдармен, айлармен,
күндермен немесе сағаттармен есептелетін уақыт кезеңінің өтуімен айқындалады.
Мерзім болуға тиіс оқиға немесе жасалуға тиіс іс-әрекет көрсетіле отырып та
айқындалуы мүмкін.
2. Егер кеден одағының және (немесе) Қазақстан Республикасының кеден
заңнамасында уақыт кезеңімен айқындалған мерзімнің басталуын және аяқталуын анықтау
үшін мерзімдерді есептеудің арнайы тәртібі белгіленбесе, кеден одағының және
(немесе) Қазақстан Республикасының кеден заңнамасында осы баптың 3-8-тармақтарында
көзделген ережелер қолданылады.
3. Уақыт кезеңімен айқындалған мерзімнің өтуі күнтізбелік күннен немесе
оқиғаның болуы анықталған күннен кейінгі келесі күні басталады.
4. Жылдармен есептелетін мерзім мерзімнің соңғы жылының тиісті айы мен
күнінде аяқталады.
5. Айлармен есептелетін мерзім мерзімнің соңғы айының тиісті күнінде
аяқталады.
Егер айлармен есептелетін мерзімнің аяқталуы тиісті күні жоқ айға келетін
болса, онда мерзім осы айдың соңғы күнінде аяқталады.
6. Егер мерзімнің соңғы күні жұмыс істемейтін күнге келетін болса, одан
кейінгі жақын жұмыс күні мерзімнің аяқталу күні болып есептеледі.
7. Егер мерзім қандай да бір іс-әрекетті жасау үшін белгіленсе, ол мерзімнің
соңғы күнінде сағат жиырма төртке дейін орындалуы мүмкін.
Бірақ, егер бұл іс-әрекет ұйымда жасалатын болса, онда мерзім осы ұйымда
белгіленген ережелер бойынша тиісті операциялар тоқтатылған сағатта аяқталады.
Мерзімнің соңғы күнінде сағат жиырма төртке дейін почта операторына
тапсырылған жазбаша мәлімдемелер және хабарламалар мерзімінде берілген деп
есептеледі.
8. Мерзім жұмыс күндерімен есептелген жағдайда, жұмыс күндері деп Қазақстан
Республикасының заңнамасына сәйкес жұмыс істемейтін күн деп жарияланған мереке
күндеріне келмейтін аптаның дүйсенбіден жұмаға дейінгі күндері түсініледі.
Егер тауарларды кеден одағының кедендік шекарасы арқылы өткізу орындарында
және кеден органдары орналасқан өзге орындарда кеден органдарының жұмыс уақыты
болып жұмыс істемейтін күндер белгіленсе, осы кеден органдарының жұмыс күндерімен
есептелетін кедендік операцияларды жасау мерзімі жұмыс істемейтін күндерді қамтиды.
2-тарау. ҚАЗАҚСТАН РЕСПУБЛИКАСЫНЫҢ КЕДЕН ОРГАНДАРЫ
6-бап. Қазақстан Республикасының кеден
органдары жүйесі
1. Қазақстан Республикасының кеден органдары (бұдан әрі – кеден органдары) өз
құзыреті шегінде Қазақстан Республикасында кеден ісін жүзеге асыратын, сондай-ақ
Қазақстан Республикасының заңнамасында көзделген өзге де өкілеттіктерді орындайтын
мемлекеттік органдар болып табылады.
2. Қазақстан Республикасының кеден органдары жүйесі:
1) кеден ісі саласындағы уәкілетті органнан;
2) кеден ісі саласындағы уәкілетті органның аумақтық (облыстар, республикалық
маңызы бар қала, астана бойынша) бөлімшелерінен;
3) кедендерден;
4) кеден бекеттерінен;
5) кеден одағының кедендік шекарасындағы бақылау-өткізу пункттерінен;
6) мамандандырылған кеден мекемелерінен тұрады.
3. Қазақстан Республикасы Үкіметінің шешімімен кедендік ақпараттық-есептеу
орталығы, кедендік зертханалар, кинологиялық, оқу-әдістемелік, ғылыми-зерттеу және
басқа да мамандандырылған кеден мекемелері, жоғары кәсіби және қосымша білім
беретін білім мекемелері, сондай-ақ қызметі осы Кодекске сәйкес кеден органдарына
жүктелген міндеттерді шешуге жәрдемдесетін мемлекеттік кәсіпорындар құрылады.
4. Кеден органдарының кеден органдарына тән танымдық туы және танымдық
белгісі болады.
Кеден органдарының танымдық туы мен танымдық белгісінің сипаттамасын және
қолданылу тәртібін Қазақстан Республикасының Үкіметі бекітеді.
5. Кеден ісі саласындағы уәкілетті орган қылмыстар профилактикасы,
азаматтардың конституциялық құқықтары мен бостандықтарын, қоғамның және мемлекеттің
мүдделерін қорғау, халық тарапынан сенім мәселелеріне басымдық беріп, өкілді
органдар мен жұртшылық беретін сыртқы бағалау тетіктерін айқындай отырып, сыбайлас
жемқорлық деңгейінің рейтингтік бағасын енгізіп, есептілік және қызметті бағалау
жүйесін жетілдіреді, сондай-ақ азаматтық қоғам институттарымен ынтымақтастықтың
әртүрлі нысандарын белгілейді.
Ескерту. 6-бапқа өзгерту енгізілді - ҚР 2011.01.06 N 379-IV (алғашқы ресми
жарияланғанынан кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі) Заңымен.
7-бап. Кеден органдары қызметінің принциптері
Кеден органдарының қызметі:
1) заңдылық;
2) сыртқы экономикалық қызметке қатысушылардың және кеден ісі саласындағы
қызметті жүзеге асыратын тұлғалардың құқықтарын, бостандығын және заңды мүдделерін
қамтамасыз ету;
3) баршаның заң алдындағы теңдігі;
4) жариялылық принциптерінде құрылады.
8-бап. Кеден органдарының негізгі міндеттері
Кеден органдары кеден одағының кедендік аумағында мынадай негізгі міндеттерді
шешуді:
1) кеден одағының бірыңғай сауда саясатын іске асыруға жәрдемдесуді;
2) орындалуын бақылау кеден органдарына жүктелген кеден одағының кеден
заңнамасының, Қазақстан Республикасы кеден заңнамасының және өзге де заңнамасының
орындалуын қамтамасыз етуді;
3) кедендік операциялар жасауды және кедендік бақылау жүргізуді, оның ішінде
өзара әкімшілік көмек көрсету шеңберінде жүргізуді;
4) кедендік төлемдерді және салықтарды, сондай-ақ арнайы, демпингке қарсы
және өтемдік баждарды өндіріп алуды, олардың есептелуінің дұрыстығын және уақтылы
төленуін бақылауды, өз құзыреті шегінде оларды мәжбүрлеп өндіріп алу шараларын
қабылдауды;
5) өз құзыреті шегінде кедендік-тарифтік реттеу шараларының, кеден одағының
кедендік шекарасы арқылы өткізілетін тауарларға қатысты тыйым салулар мен
шектеулердің сақталуын қамтамасыз етуді;
6) өз құзыреті шегінде кедендік реттеу саласында тұлғалардың құқықтары мен
заңды мүдделерінің сақталуын қамтамасыз етуді және кеден одағының кедендік шекарасы
арқылы тауар айналымын жеделдету үшін жағдай жасауды;
7) өз құзыреті шегінде кеден одағына мүше мемлекеттердің ұлттық
қауіпсіздігін, адам өмірі мен денсаулығын, жануарлар мен өсімдіктер әлемін,
қоршаған ортаны қорғау жөніндегі шараларды, сондай-ақ кеден одағына мүше
мемлекеттердің халықаралық шарттарына сәйкес кеден одағына мүше мемлекеттердің
валюталарын, бағалы қағаздарды және (немесе) валюталық құндылықтарды, жол чектерін
кеден одағының кедендік шекарасы арқылы өткізуге бақылауды жүзеге асыру кезінде
қылмыстық жолмен алынған кірістерді заңдастыруға (жылыстатуға) және терроризмді
қаржыландыруға қарсы іс-қимыл жөніндегі шараларды қамтамасыз етуді;
8) Қазақстан Республикасының заңнамасына сәйкес қылмыстар мен әкімшілік құқық
бұзушылықтарды анықтауды, олардың алдын алуды және жолын кесуді;
9) өз құзыреті шегінде кеден одағының кедендік аумағында зияткерлік меншік
құқығын қорғауды қамтамасыз етуді;
10) кедендік статистиканы жүргізуді;
11) Қазақстан Республикасындағы кедендік реттеуді әзірлеуге қатысуды және
іске асыруды;
12) өз құзыреті шегінде Қазақстан Республикасының егемендігі мен экономикалық
қауіпсіздігін қамтамасыз етуді;
13) кедендік декларациялау мен кедендік бақылауды жүзеге асыруды және
жетілдіруді, сондай-ақ кеден одағының кедендік шекарасы арқылы өткізілетін тауарлар
мен көлік құралдарына қатысты кедендік операцияларды жүргізуді оңайлатуға ықпал
ететін жағдайлар жасауды;
14) тауарларды шығарғаннан кейін кедендік бақылауды жүзеге асыруды, сондай-ақ
берешектерді өндіріп алу жөнінде шаралар қабылдауды;
15) кеден ісі саласындағы Қазақстан Республикасы халықаралық
міндеттемелерінің орындалуын қамтамасыз етуді және Қазақстан Республикасының кеден
ісі саласындағы халықаралық шарттарын әзірлеуге қатысуды;
16) бірыңғай бюджет саясатын іске асыруға, кеден органдарының материалдық-
техникалық және әлеуметтік базасын дамытуға қатысуды;
РҚАО-ның ескертпесі!
17) тармақша 2011.07.01 бастап қолданысқа енгізіледі (ҚР 2010.06.30 N 298-IV
Заңының 1-бабын қараңыз).
17) кеден одағының кедендік шекарасы арқылы өткізу пункттерінде радиациялық
бақылау жүргізуді;
РҚАО-ның ескертпесі!
18) тармақша 2011.07.01 бастап қолданысқа енгізіледі (ҚР 2010.06.30 N 298-IV
Заңының 1-бабын қараңыз).
18) кеден одағының кедендік шекарасы арқылы автомобиль өткізу пункттерінде
көліктік және санитарлық-карантиндік бақылау жүргізуді;
РҚАО-ның ескертпесі!
19) тармақша 2011.07.01 бастап қолданысқа енгізіледі (ҚР 2010.06.30 N 298-IV
Заңының 1-бабын қараңыз).
19) кеден одағының кедендік шекарасы арқылы автомобиль өткізу пункттерінде
ветеринарлық-санитарлық бақылау және өсімдіктер карантині бойынша бақылау
органдарының қызметтерін үйлестіруді;
20) Қазақстан Республикасының халықаралық шарттарына сәйкес шет
мемлекеттердің кеден органдарымен және өзге органдарымен және халықаралық
ұйымдармен ынтымақтастықты;
21) осы Кодексте көзделген өзге де міндеттерді орындауды қамтамасыз етеді.
9-бап. Кеден органдарының құқықтары
Кеден органдары:
1) Қазақстан Республикасының мемлекеттік органдарынан және шет мемлекеттердің
органдарынан, декларанттардан, кеден ісі саласындағы қызметті жүзеге асыратын
тұлғалардан және тексерілетін тұлғалардан қажетті ақпаратты, сондай-ақ кеден ісі
саласына қатысты құжаттар мен мәліметтерді сұратуға және алуға;
2) кедендік бақылау жүргізу кезінде білімнің әр түрлі салаларының мамандарын
тартуға;
3) кеден одағының кедендік аумағынан кеден органдарының рұқсатынсыз шығып
кеткен көлік құралдарын тоқтатуға, сондай-ақ су және әуе кемелерін мәжбүрлеп
қайтаруға;
4) Қазақстан Республикасының заңнамасына сәйкес соттарға талап қоюға;
5) Қазақстан Республикасының заңнамасына сәйкес кеден ісі саласында құқық
бұзушылық, қылмыс жасаған немесе құқық бұзушылық, қылмыс жасаған деп күдік
келтірілген адамдарды ұстауға және Қазақстан Республикасының кеден немесе өзге де
органдарының қызметтік үй-жайларына жеткізуге;
6) Қазақстан Республикасының заңнамалық актілеріне сәйкес фактілер мен
оқиғаларға құжаттама жүргізуге, бейне және дыбыс жазба жасауға, киноға және
фотосуретке түсіруге;
7) кеден органдарының ресми өкілдерін Қазақстан Республикасының халықаралық
шарттарына сәйкес шет мемлекеттерге жіберуге;
8) ақпараттық жүйелерді, байланыс жүйелерін және деректерді беру жүйелерін,
кедендік бақылаудың техникалық құралдарын, сондай-ақ ақпаратты қорғау құралдарын
Қазақстан Республикасының заңнамасына сәйкес әзірлеуге, жасауға, иеленуге және
пайдалануға;
9) Қазақстан Республикасының заңнамасына сәйкес кеден органдарына жүктелген
функцияларды орындау үшін қаруды, арнаулы техникалық және өзге де құралдарды,
сондай-ақ арнаулы иттерді қоса алғанда, тауарларды иеленуге;
10) Қазақстан Республикасының заңнамасына сәйкес дене күшін, арнаулы
құралдарды және атыс қаруын қолдануға;
11) «Жедел-iздестiру қызметі туралы» Қазақстан Республикасының заңына сәйкес
жедел-iздестiру қызметін жүзеге асыруға;
12) Қазақстан Республикасының Әкімшілік құқық бұзушылық туралы кодексіне
сәйкес әкімшілік құқық бұзушылық туралы істер бойынша хаттамалар жасауға;
13) кеден ісі саласындағы әкімшілік құқық бұзушылық туралы істерді қарауға
және Қазақстан Республикасының Әкімшілік құқық бұзушылық туралы кодексінде
көзделген тәртіппен әкімшілік жазалар қолдануға;
14) осы Кодексте, Қазақстан Республикасының өзге де заңдарында, Қазақстан
Республикасы Президентінің және Қазақстан Республикасы Үкіметінің актілерінде
көзделген өзге де құқықтарды жүзеге асыруға құқылы.
10-бап. Кеден органдарының міндеттері
1. Кеден органдары:
1) декларанттардың және кеден ісі саласындағы қызметті жүзеге асыратын
тұлғалардың заңды құқықтарын сақтауға және мемлекет мүдделерін қорғауға;
2) кеден органының және (немесе) кеден органының лауазымды адамдарының
шешіміне, іс-әрекетіне (әрекетсіздігіне) шағымдарды Қазақстан
Республикасының заңнамасында белгіленген тәртіппен және мерзімдерде қарауға;
3) кеден одағының кедендік шекарасы арқылы тауар айналымын жеделдетуге ықпал
ететін жағдайлар жасау жолымен сыртқы сауданың дамуына жәрдемдесуге;
4) кеден одағының кедендік шекарасы арқылы өткізілетін тауарлар мен көлік
құралдарына қатысты кедендік бақылауды жүзеге асыруға;
5) Қазақстан Республикасының қылмыстық іс жүргізу заңнамасында көзделген
тәртіппен кеден ісі саласындағы қылмыстар туралы істер бойынша анықтауды жүзеге
асыруға;
6) өз өкілеттігі шегінде декларанттарға және кеден ісі саласындағы қызметті
жүзеге асыратын тұлғаларға өз құқықтарын іске асыруға жәрдемдесуге;
7) кедендік төлемдер мен салықтардың толық өндіріп алынуын және бюджетке
уақтылы аударылуын қамтамасыз етуге;
8) өз құзыреті шегінде осы Кодексте белгіленген мерзімдерде шешімдер
қабылдауға және декларанттардың және кеден ісі саласындағы қызметті жүзеге асыратын
тұлғалардың кеден одағы және (немесе) Қазақстан Республикасы кеден заңнамасында,
сондай-ақ Қазақстан Республикасының өзге де заңнамалық актілерінде белгіленген
талаптарды сақтауы және міндеттерді орындауы бойынша олардың қызметін бақылауды
жүзеге асыруға;
9) Қазақстан Республикасының сыртқы саудасының кедендік статистикасын және
арнаулы кедендік статистикасын жүргізуді жүзеге асыруға;
10) өз құзыреті шегінде кеден одағының кедендік шекарасын күзетуді және
Қазақстан Республикасының кеден заңнамасының және өзге де заңнамасының сақталуын
бақылауды қамтамасыз етуге;
11) Қазақстан Республикасының заңнамасына сәйкес кеден органдарының
қызметіне, кеден органдарының лауазымды адамдарына және олардың отбасы мүшелеріне
қатысты құқыққа қарсы іс-әрекеттерден қорғауды қамтамасыз етуге;
12) өз құзыреті шегінде кеден ісі саласындағы құқық бұзушылықтардың алдын
алу, жолын кесу және оларды анықтау жөнінде жұмыс жүргізуге;
13) кеден ісі саласындағы құқық бұзушылықтардың жасалғандығы туралы ақпарат
жинауды және талдауды жүзеге асыруға;
14) Қазақстан Республикасының ұлттық қауіпсіздік органдарымен және басқа да
тиісті мемлекеттік органдарымен өзара іс-қимыл жасай отырып, кеден одағының
кедендік шекарасын қорғауды қамтамасыз ету жөніндегі шараларды жүзеге асыруға;
15) өтініштерді уақтылы, объективті және жан-жақты қарауды және кеден ісі
саласына келіп түсетін сауалдар мен ұсыныстарды ескере отырып, жауап беруді немесе
тиісті іс-әрекеттер жасауды қамтамасыз етуге;
16) кеден ісі саласында ақпарат және консультация беруді өтеусіз жүзеге
асыруға;
17) Қазақстан Республикасының заңнамалық актілерінде айқындалған тәртіппен
басқа да мемлекеттік органдармен, сондай-ақ тиісті мемлекеттік органдардың
бірлескен актілері негізінде аталған органдардың келісімімен өзара іс-қимыл
жасауға;
18) кеден ісін жетілдіру және кедендік әкімшілік жүргізудің тиімді әдістерін
енгізу мақсатында сыртқы экономикалық және өзге де қызметке қатысушылармен өзара
іс-қимыл жасауға;
19) қаржы мониторингі жөніндегі уәкілетті органның сұратуы бойынша, «Заңсыз
жолмен алынған кірістерді заңдастыруға (жылыстатуға) және терроризмді
қаржыландыруға қарсы іс-қимыл туралы» Қазақстан Республикасының Заңына сәйкес
өздерінің ақпараттық жүйелерінен мәліметтерді табыс етуге;
20) белгіленген мерзімдерде бюджетке төленбеген кедендік төлемдер мен
салықтардың сомаларын, сондай-ақ өсімпұлды өндіріп алуға;
21) кеден одағының және (немесе) Қазақстан Республикасының кеден
заңнамаларына сәйкес кедендік әкімшілік жүргізуді жүзеге асыруға;
22) мемлекет меншігіне айналдырылған тауарлардың сақталуын қамтамасыз етуге;
23) осы Кодексте және Қазақстан Республикасының өзге де заңдарында, Қазақстан
Республикасы Президентінің және Қазақстан Республикасы Үкіметінің актілерінде
көзделген басқа да міндеттерді орындауға міндетті.
2. Кеден органдары Қазақстан Республикасының заңнамасына сәйкес олар бойынша
іс жүргізу Қазақстан Республикасының өзге де мемлекеттік органдарының құзыретіне
жатқызылған қылмыстар мен әкімшілік құқық бұзушылықтарды анықтаған кезде, Қазақстан
Республикасының заңнамасында көзделген тәртіппен және мерзімдерде мұндай құқық
бұзушылықтар мен қылмыстар бойынша қолда бар материалдарды Қазақстан
Республикасының тиісті мемлекеттік органдарына беруге міндетті.
11-бап. Кеден органдарының орналасатын жерлері
1. Кеден органдарының орналасатын жерлерін кеден одағының кедендік шекарасы
арқылы өткізілетін халықаралық тасымал тауарлары мен көлік құралдарын кедендік
бақылауды жүзеге асыру қажеттігін ескере отырып, тауарлар партиясының көлемін және
Қазақстан Республикасы көліктік әлеуетінің даму қарқынын негізге ала отырып, кеден
ісі саласындағы уәкілетті орган белгілейді.
2. Осы баптың 3-тармағында көзделген жағдайларды қоспағанда, кеден органдары
тікелей кеден органдарына тиесілі үй-жайларда орналасады.
3. Кеден органдары кеден терминалдарының, әуежайлардың, порттардың, теміржол
станцияларының аумағында және (немесе) үй-жайларында, халықаралық почта алмасу
орындарында, сондай-ақ кеден ісі саласындағы қызметті жүзеге асыратын тұлғаларға
тиесілі аумақта және (немесе) үй-жайларда орналасуы мүмкін.
Көрсетілген жағдайларда қажетті аумақтар және (немесе) үй-жайлар кеден
органдарына Қазақстан Республикасының азаматтық заңнамасында көзделген тәртіппен
шарт негізінде беріледі.
12-бап. Кедендік операциялар жүргізілетін орындар
Осы Кодексте белгіленген жағдайларды қоспағанда, кедендік бақылаудағы
тауарлар мен көлік құралдарына қатысты кедендік операциялар осы Кодекстің 186-
бабында айқындалған кедендік бақылау аймақтарында жүзеге асырылады.
13-бап. Кеден органдарының жұмыс уақыты
1. Кеден органдарының жұмыс уақытын кеден ісі саласындағы уәкілетті орган осы
баптың 2-тармағында көзделген жағдайларды ескере отырып, Қазақстан
Республикасының заңнамасына сәйкес белгілейді.
2. Кеден одағының кедендік шекарасы арқылы өткізу пункттеріндегі кеден
органдарының жұмыс уақыты шекарадағы өзге де бақылаушы органдардың жұмыс режимімен,
көрсетілген өткізу пункттері орналасқан теңіз және өзен порттарының, әуежайлардың,
темір жол станцияларының жұмыс режимімен, сондай-ақ шет мемлекеттің шектес өткізу
пункттеріндегі кеден органдары мен өзге де бақылаушы органдардың жұмыс уақытымен
үйлестіріледі.
14-бап. Кеден органдарының талаптарын орындаудың
міндеттілігі
1. Кеден органдарының және олардың лауазымды адамдарының талаптары Қазақстан
Республикасының кеден заңнамасына сәйкес осы талаптар өздеріне қатысты қойылатын
барлық тұлғалардың орындауы үшін міндетті.
2. Осы баптың 1-тармағында белгіленген кеден органдарының және олардың
лауазымды адамдарының талаптарын орындамау, сондай-ақ кеден органдарының лауазымды
адамдарына жүктелген міндеттерді орындауға кедергі келтіретін басқа да іс-әрекеттер
Қазақстан Республикасының заңдарында белгіленген жауаптылыққа әкеп соғады.
15-бап. Кеден органдарының құқық қорғау қызметі
1. Кеден органдары контрабанда туралы, кедендік төлемдерді, салықтарды
төлеуден жалтару туралы істер бойынша анықтау органдары болып табылады, олар
бойынша іс жүргізу Қазақстан Республикасының заңнамасына сәйкес кеден органдарының
қарауына жатады.
2. Кеден органдары Қазақстан Республикасының Қылмыстық кодексімен қылмыс деп
танылған, олар бойынша іс жүргізу кеден органдарының қарауына жататын құқыққа қарсы
әрекетті дайындайтын, жасайтын немесе жасаған тұлғаларды анықтау, халықаралық
шарттарға сәйкес халықаралық кеден ұйымдарының, шет мемлекеттердің кеден және өзге
де құзыретті органдарының сауал салуларын орындау мақсатында жедел-іздестіру
қызметін жүзеге асырады.
Кеден органдары жедел-іздестіру қызметін «Жедел-іздестіру қызметі туралы»
Қазақстан Республикасының заңына сәйкес жүзеге асырады.
3. Кеден органдары Қазақстан Республикасының Әкімшілік құқық бұзушылық
туралы кодексіне сәйкес әкімшілік құқық бұзушылық туралы істер бойынша әкімшілік
процесті жүргізеді (іс жүргізуді жүзеге асырады) және тұлғаларды әкімшілік
жауаптылыққа тартады.
16-бап. Кеден органдары алған ақпаратқа көзқарас
1. Кеден одағының кеден заңнамасына немесе Қазақстан Республикасының
заңнамасына сәйкес кеден органдары алған кез келген ақпаратты олар тек кеден
мақсаттары үшін, оның ішінде қылмыстар мен әкімшілік құқық бұзушылықтардың алдын
алу және жолын кесу үшін ғана пайдаланады.
2. Кеден органдарының, олардың лауазымды адамдарының, сондай-ақ Қазақстан
Республикасының заңнамасына сәйкес осы баптың 1-тармағында көрсетілген ақпаратқа
қол жетімділік алған өзге де тұлғалардың мемлекеттік, коммерциялық, банктік,
салықтық немесе заңмен қорғалатын өзге де құпия (жасырым) болып табылатын ақпаратты
және басқа да жабық ақпаратты, осы баптың 3-тармағында белгіленген жағдайларды
қоспағанда, жария етуге, жеке мақсатта пайдалануға не үшінші тұлғаларға, оның
ішінде мемлекеттік органдарға беруге құқығы жоқ.
Кеден органдары өздеріне берілген ақпаратты, егер мұндай ақпарат мемлекеттік
органдарға Қазақстан Республикасының заңнамасымен жүктелген міндеттерді шешу үшін
қажет болса, Қазақстан Республикасының мемлекеттік, коммерциялық, банктік, салықтық
немесе заңмен қорғалатын өзге де құпияны (жасырымды) және басқа да жабық ақпаратты
қорғау жөніндегі заңнамасының, сондай-ақ Қазақстан Республикасының халықаралық
шарттарының тәртібімен және талаптарын сақтай отырып, осы органдарға береді.
3. Қазақстан Республикасының заңнамасына сәйкес кеден органдары өздеріне
берілген ақпаратты өтініштер бойынша:
1) Қазақстан Республикасының құқық қорғау органдарына – тіркелген тергеуге
дейінгі тексеру материалдары, сондай-ақ іс жүргізуіндегі қылмыстық істер және
әкімшілік құқық бұзушылық туралы істер бойынша прокурордың тексеру жүргізу туралы
қаулысының негізінде;
2) соттарға – олардың талап етуі бойынша;
3) Қазақстан Республикасының заңнамасында белгіленген жағдайларда бірлескен
актілерде айқындалатын тәртіппен Қазақстан Республикасының өзге де мемлекеттік
органдарына;
4) қаржы мониторингі жөніндегі уәкілетті органға – «Заңсыз жолмен алынған
кірістерді заңдастыруға (жылыстатуға) және терроризмді қаржыландыруға қарсы іс-
қимыл туралы» Қазақстан Республикасының Заңына сәйкес береді.
4. Қазақстан Республикасының заңнамасына сәйкес басқа да мемлекеттік органға
ақпаратты беру жағдайларын қоспағанда, осы баптың 3-тармағына сәйкес алынған кез
келген ақпарат жария етуге және таратуға жатпайды.
17-бап. Кеден органдарының шешіміне, кеден
органдарының және олардың лауазымды
адамдарының іс-әрекетіне
әрекетсіздігіне) шағымдану
Кез келген тұлға кеден органдарының шешімдеріне, кеден органдарының немесе
олардың лауазымды адамдарының іс-әрекеттеріне (әрекетсіздігіне) Қазақстан
Республикасының заңнамасында белгіленген мерзімдерде және тәртіппен шағымдануға
құқылы.
3-тарау. КЕДЕН ОРГАНДАРЫНЫҢ ӨЗГЕ МЕМЛЕКЕТТІК
ОРГАНДАРМЕН, СЫРТҚЫ ЭКОНОМИКАЛЫҚ
ҚЫЗМЕТКЕ ҚАТЫСУШЫЛАРМЕН ЖӘНЕ КЕДЕН
ІСІ САЛАСЫНДАҒЫ БАСҚА ДА ТҰЛҒАЛАРМЕН
ӨЗАРА ҚАРЫМ-ҚАТЫНАСЫ
18-бап. Кеден органдарының мемлекеттік органдармен
өзара іс-қимылы
1. Кеден органдары өз функцияларын Қазақстан Республикасының заңнамасында
айқындалған тәртіппен дербес және өзге де мемлекеттік органдармен өзара іс-қимыл
жасай отырып, сондай-ақ бірлескен актілердің негізінде тиісті мемлекеттік
органдардың немесе аталған органдардың келісімімен жүзеге асырады.
2. Қазақстан Республикасының заңнамалық актілерінде көзделген жағдайларды
қоспағанда, кеден органдарының қызметіне араласуға тыйым салынады.
19-бап. Кедендік бақылау жүргізу кезінде кеден
органдары мен салық қызметі органдарының
өзара іс-қимылы
Кеден органдары мен салық қызметі органдары өзара іс-қимыл кезінде кедендік
және (немесе) салықтық бақылау жүргізу үшін қажетті ақпаратпен алмасады.
Кеден органдары мен салық қызметі органдарының өзара іс-қимыл тәртібін кеден
ісі саласындағы уәкілетті орган айқындайды.
20-бап. Көліктің жекелеген түрлерінде
кедендік бақылау жүргізу кезінде кеден
органдарының басқа да тұлғалармен өзара
іс-қимылы
1. Кедендік бақылауды жүзеге асыру мақсатында кеден органдары ұлттық темір
жол компаниясымен, темір жол көлігі саласындағы ұлттық тасымалдаушымен, Қазақстан
Республикасының халықаралық әуежайларымен, теңіз және өзен порттарымен өзара іс-
қимылды жүзеге асырады.
2. Кеден органдары мен аталған заңды тұлғалардың өзара іс-қимыл тәртібі
Қазақстан Республикасының заңнамалық актілерінде және кеден іс саласындағы
уәкілетті орган мен көлік саласындағы уәкілетті мемлекеттік органның бірлескен
актілерінде айқындалады.
21-бап. Кеден органдарының сыртқы экономикалық
қатысушылармен және басқа да тұлғалармен
өзара іс-қимылы
1. Қазақстан Республикасындағы кедендік реттеуді жетілдіру және кедендік
әкімшілік жасаудың тиімді әдістерін енгізу мақсатында сыртқы экономикалық қызметке
қатысушылар, кеден ісі саласындағы қызметті жүзеге асыратын тұлғалар, сондай-ақ
өзге де мүдделі тұлғалар, оның ішінде қоғамдық бірлестіктер мен ұйымдар кеден ісі
мәселелері жөніндегі консультациялық кеңестердің жұмысына қатысады.
2. Кеден ісін жетілдіру мәселелері жөніндегі консультациялық кеңестер кеден
ісі саласындағы уәкілетті органның, кеден ісі саласындағы уәкілетті органның
аумақтық бөлімшелерінің және кедендердің жанынан құрылады.
Кедендік реттеуді жетілдіру мәселелері жөніндегі консультациялық кеңестер
туралы үлгі ережені кеден ісі саласындағы уәкілетті орган бекітеді.
Кеден ісін жетілдіру мәселелері жөніндегі консультациялық кеңестің мүшелері
осы Кодекстің 32-бабы 3-тармағында айқындалған біліктілік емтихандарын кеден
органдары өткізген кезде қатысуға құқылы.
22-бап. Кеден органдарының шет мемлекеттердің
кеден және өзге де органдарымен және
халықаралық ұйымдармен ынтымақтастығы
Кеден органдары өз функцияларын жүзеге асыру кезінде Қазақстан
Республикасының халықаралық шарттарына сәйкес шет мемлекеттердің кеден және өзге де
органдарымен және халықаралық ұйымдармен ынтымақтастық жасайды.
4-тарау. АҚПАРАТТАНДЫРУ ЖӘНЕ КОНСУЛЬТАЦИЯ БЕРУ
23-бап. Қазақстан Республикасының кеден
заңнамасы туралы ақпараттандыру
1. Қазақстан Республикасының кеден заңнамасы туралы ақпараттандыру ресми және
өзге де мерзімдік баспасөз басылымдарында Қазақстан Республикасы кеден заңнамасының
нормативтік-құқықтық актілерін жариялау жолымен, сондай-ақ ақпараттық
технологияларды пайдалана отырып, олар туралы ақпаратты телевизия және радио арқылы
жалпы жұрттың назарына жеткізу жолымен жүзеге асырылады.
Қазақстан Республикасының кеден заңнамасы туралы ақпараттандыру ауызша
түсіндірулер мен хабарландырулар, ақпараттық стендтер, табло, буклеттер және өзге
де баспа материалдары, сондай-ақ бейне-, дыбыс және Қазақстан Республикасының кеден
заңнамасы туралы ақпарат тарату үшін қолданылатын басқа да техникалық құралдар
пайдаланыла отырып, оның ішінде көпшіліктің қолы жетімді және тегін таныстырылатын
мынадай жерлерде:
1) кеден одағының кедендік шекарасы арқылы өткізу пункттерінде;
2) әуежайларда, теміржол және автомобиль станцияларында, су порттарында;
3) халықаралық тасымалдарды орындайтын көлік құралдарында;
4) осы Кодексте айқындалатын кедендік бақылау аймақтарында, сондай-ақ кеден
органдары айқындайтын өзге де жерлерде жүзеге асырады.
2. Кеден органдары тұлғалардың ресми интернет-ресурстарында орналастырылған
Қазақстан Республикасының кеден заңнамасы туралы ақпаратқа олардың кедергісіз қол
жеткізуін қамтамасыз етеді.
24-бап. Кеден органдарының консультация беруі
1. Кеден органдары мүдделі тұлғаларға Қазақстан Республикасының кеден
заңнамасына қатысты мәселелер және кеден органдарының құзыретіне кіретін өзге де
мәселелер бойынша консультация береді.
2. Кеден органдарының консультация беруі ауызша және жазбаша нысандарда тегін
жүзеге асырылады. Кеден органы мүдделі тұлғаның жазбаша сауал салуы бойынша
ақпаратты мүмкіндігінше қысқа мерзімде жазбаша нысанда, бірақ Қазақстан
Республикасының заңнамасында белгіленген мерзімнен кешіктірмей беруге міндетті.
3. Консультация беру кезінде кеден органдарының лауазымды адамдары кеден
органының атынан кедендік декларацияларды және Қазақстан Республикасының кеден
заңнамасына сәйкес кеден органына ұсынылуға жататын өзге де құжаттарды тексермейді,
сондай-ақ мұндай кедендік декларациялар мен құжаттарды жасамайды.
Осы тармақтың бірінші бөлігінде көрсетілген құжаттарды толтыруға байланысты
консультациялар, мүдделі тұлға табыс еткен ақпаратты тексермей, ауызша нысанда
жүргізіледі.
4. Консультация беру кезінде кеден органының лауазымды адамы:
1) кеден органдарының құзыретіне кірмейтін мәселелер бойынша консультация
жүргізуге;
2) мүдделі тұлғалар табыс еткен құжаттарға өзгерістер мен толықтырулар
енгізуге;
3) мүдделі тұлғалардың құжаттарына өкімдік жазбалар жазуға, кеден органдарына
нұсқау беруге немесе қандай да бір өзге де тәсілмен кеден органының кейінгі
шешімдеріне немесе кеден органдарына жүктелген функцияларды жүзеге асыру кезінде
оның лауазымды адамының іс-әрекетіне ықпал етуге;
4) Қазақстан Республикасының заңнамасына сәйкес жария етуге жатпайтын
мәліметтерді хабарлауға құқылы емес.
5. Консультацияларды жүргізу кезінде мүдделі тұлғаларға берілген ақпарат
тауарларға қатысты кедендік операцияларды жасау кезінде кеден органының немесе оның
лауазымды адамының шешім қабылдауы немесе іс-әрекет (әрекетсіздік) жасауы үшін
негіздеме болып табылмайды.
5-тарау. КЕДЕН ОРГАНДАРЫНЫҢ КЕДЕН ІСІ САЛАСЫНДАҒЫ
ҚЫЗМЕТТІ ЖҮЗЕГЕ АСЫРАТЫН ТҰЛҒАЛАРМЕН ӨЗАРА
ҚАРЫМ-ҚАТЫНАСЫ
25-бап. Кеден өкілі
1. Осы Кодекстің 26-бабында айқындалған талаптарға сай келетін Қазақстан
Республикасының заңды тұлғасы кеден өкілі болып табылады.
Заңды тұлға кеден өкілдерінің тізіліміне енгізілгеннен кейін кеден өкілі
болып танылады.
Кеден өкілдерінің тізілімін кеден ісі саласындағы уәкілетті орган жүргізеді.
2. Кеден өкілі декларанттың немесе өзге де мүдделі тұлғалардың атынан немесе
тапсырмасы бойынша Қазақстан Республикасының аумағында кеден одағының және (немесе)
Қазақстан Республикасының кеден заңнамасына сәйкес кедендік операциялар жасайды.
3. Кеден өкілдерінің декларанттармен немесе өзге де мүдделі тұлғалармен
қарым-қатынасы шарт негізінде құрылады.
4. Кеден өкілдерінің тізіліміндегі ақпарат, сондай-ақ аталған тұлғаларды
тізілімнен шығару туралы деректер кеден ісі саласындағы уәкілетті органның
интернет-ресурсына орналастырылады.
Кеден ісі саласындағы уәкілетті орган ай сайын әр айдың бесінші күнінен
кешіктірмей, көрсетілген интернет-ресурсқа жаңартылған тізілімді орналастыруды
қамтамасыз етеді.
5. Кеден өкілдерінің кедендік операцияларды тікелей жүзеге асыратын
қызметкерлеріне қойылатын біліктілік талаптары және мұндай адамдарға кедендік
декларациялау жөніндегі маманның біліктілік аттестатын беру шарттары осы
Кодекстің 32-бабында айқындалады.
6. Кедендік операцияларды жасау кезінде кеден өкілі үшін осы Кодекске сәйкес
белгіленген декларант немесе өзге де мүдделі тұлғалар кедендік операцияларды
жасаған кездегі жағдайлардан қолайлылығы кемірек жағдайлар белгіленбеуге немесе сол
кезде қойылатын талаптардан неғұрлым қатаң талаптар қойылмауға тиіс.
26-бап. Кеден өкілдерінің тізіліміне енгізу шарттары
Кеден өкілдерінің тізіліміне енгізу үшін заңды тұлға мынадай шарттарға сәйкес
келуге тиіс:
1) бұл тұлғаның штатында осы Кодекстің 32-бабына сәйкес берілетін біліктілік
аттестаты бар, кедендік декларациялау жөніндегі кемінде екі маманның болуы қажет;
2) өкілдік берілетін тұлғалардың мүлкіне зиян келтіру немесе осы тұлғалармен
шарттарды бұзу салдарынан басталуы мүмкін азаматтық-құқықтық жауапкершілігін
сақтандыру шартының болуы қажет. Сақтандыру сомасының мөлшері шартта белгіленеді;
3) осындай қамтамасыз етуді ұсынған күнгі Қазақстан Республикасының
салық заңнамасына сәйкес белгіленген валюта айырбастаудың нарықтық бағамын қолдана
отырып, кемінде бір миллион евроға баламалы сомаға кедендік баждардың, салықтардың
төленуін қамтамасыз етуді ұсынуы қажет.
27-бап. Кеден өкілдерінің тізіліміне енгізу тәртібі
1. Кеден өкілдерінің тізіліміне енгізу туралы өтініш еркін нысанда
толтырылады және онда:
1) кеден өкілдерінің тізіліміне енгізу туралы кеден ісі саласындағы уәкілетті
органға қолдаухат;
2) өтініш берушінің атауы, орналасқан жері туралы, ашылған банктік шоттары
туралы мәліметтер, сондай-ақ өтініш беруші өтініш берген күні кеден өкілі ретінде
өз қызметін солар арқылы жүзеге асыруды жоспарлап отырған оқшауланған құрылымдық
бөлімшелерінің тізбесі және орналасқан жері;
3) өтініш берген күні өтініш берушінің штатындағы кедендік декларациялау
жөніндегі мамандар туралы мәлімет;
4) кедендік баждардың, салықтардың төленуін қамтамасыз ету туралы мәлімет;
5) өтініш берушінің азаматтық-құқықтық жауапкершілігін сақтандыру шарты
(шарттары) туралы мәлімет болуға тиіс.
1-1. Заңды тұлға кеден өкiлдерiнiң тiзiлiмiне енгiзу туралы өтінішті
электрондық құжат нысанында беруге құқылы.
2. Мәлімделген мәліметтерді растайтын мынадай құжаттар:
1) заңды тұлғаны мемлекеттік тіркеу туралы куәліктің түпнұсқасы (өтінішті
қарау аяқталғаннан кейін кеден органы түпнұсқаны өтініш берушіге қайтаруға
міндетті) не нотариат куәландырған көшірмесі;
2) тұлғаның салық төлеуші ретінде тіркелгенін растайтын құжаттың түпнұсқасы
(өтінішті қарау аяқталғаннан кейін кеден органы түпнұсқаны өтініш берушіге
қайтаруға міндетті) не нотариат куәландырған көшірмесі;
3) құрылтай құжаттарының нотариат куәландырған көшірмелері;
4) өтініш берушінің қызметкерлері болып табылатын кедендік декларациялау
жөніндегі мамандардың біліктілік аттестаттарының көшірмелері;
5) кедендік декларациялау жөніндегі мамандарды жұмысқа қабылдау туралы
бұйрықтар не олармен жасалған еңбек шарттары;
6) осы Кодекстің 16-тарауына сәйкес кедендік баждардың, салықтардың төленуін
қамтамасыз етуді растайтын құжаттар;
7) банктерден оларда ашылған шоттар туралы растау;
8) азаматтық-құқықтық жауапкершілікті сақтандыру шарты өтінішке қоса
беріледі.
2-1. Осы баптың 2-тармағында көзделген құжаттарды ұсыну, мемлекеттік
ақпараттық жүйелерден және (немесе) мәліметтер нысанынан оларда қамтылған ақпаратты
алу мүмкін болған жағдайда, талап етілмейді.
3. Кеден ісі саласындағы уәкілетті орган өтінішті қоса берілетін құжаттармен
бірге ол тіркелген күннен бастап күнтізбелік он бес күн ішінде қарайды.
4. Тізілімге енгізу туралы шешім кеден ісі саласындағы уәкілетті орган
басшысының (оны алмастыратын адамның) бұйрығымен ресімделеді және бұйрық
қабылданған күннен бастап күшіне енеді.
5. Кеден өкілдерінің тізіліміне енгізуден бас тарту туралы шешім осы баптың
2-тармағында көрсетілген барлық құжаттар табыс етілмеген немесе өтініш беруші осы
Кодекстің 26-бабында белгіленген талаптарға сай келмеген жағдайда қабылданады.
Өтініш беруші аталған бұзушылықтарды жойғаннан кейін өтініш осы Кодексте
белгіленген тәртіппен қаралады.
6. Тұлғаны кеден өкілдерінің тізіліміне енгізген немесе енгізуден бас тартқан
жағдайда кеден ісі саласындағы уәкілетті орган өтініш берушіні жазбаша нысанда
хабардар етеді.
Ескерту. 27-бапқа өзгеріс енгізілді - ҚР 2012.07.10 N 36-V (алғашқы ресми
жарияланғанынан кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі) Заңымен.
28-бап. Кеден өкілдерінің тізілімінен шығару үшін
негіздер
1. Кеден өкілдерінің тізілімінен шығару үшін мыналар:
1) осы Кодекстің 26-бабында белгіленген кеден өкілдерінің тізіліміне енгізу
шарттарының сақталмауы;
2) кеден өкілінің оны кеден өкілдерінің тізілімінен шығару туралы өтініші;
3) Қазақстан Республикасының заңнамасына сәйкес заңды тұлғаның таратылуы;
4) қайта құруды қоспағанда, заңды тұлғаның қайта ұйымдастырылуы негіз болып
табылады.
2. Кеден өкілдерінің тізілімінен шығару туралы шешім шығару себебі көрсетіле
отырып, кеден ісі саласындағы уәкілетті орган басшысының (оны алмастыратын адамның)
бұйрығымен ресімделеді.
3. Бұйрық қабылданған күннен бастап бес жұмыс күні ішінде тиісті ақпарат
аталған тұлғаға жазбаша нысанда жіберіледі.
4. Тұлға осы баптың 1-тармағының 1)-2) тармақшаларында көзделген негіздер
бойынша кеден өкілдерінің тізілімінен шығарылған жағдайда, аталған тұлғаның тиісті
тізілімге енгізу туралы қайтадан берілген өтінішін кеден ісі саласындағы уәкілетті
орган тұлғаны мұндай тізілімнен шығару туралы бұйрық қабылданған күннен бастап бір
жыл өткеннен кейін қарайды.
29-бап. Кеден өкілінің құқықтары
1. Кедендік операцияларды жасау кезінде кеден өкілі кеден органдарымен өзара
қарым-қатынаста өзінің мүддесін білдіруге уәкілеттік беретін тұлғамен бірдей
құқықтарға ие болады.
2. Кеден өкілі өз қызметін жүзеге асыру кезінде:
өкілдік беретін тұлғадан кедендік мақсаттар үшін қажетті, оның ішінде
коммерциялық, банктік және заңмен қорғалатын өзге де құпия болып табылатын ақпараты
не басқа жабық ақпараты бар құжаттар мен мәліметтерді талап етуге және осындай
құжаттар мен мәліметтерді осы Кодексте белгіленген талаптардың сақталуын қамтамасыз
ететін мерзімдерде алуға;
осы Кодекстің 7-тарауында белгіленген тәртіппен кедендік мақсаттар үшін кеден
органдары қажетті ақпараттарды автоматтандырылған өңдеу, деректерді электрондық
жолмен беру үшін пайдаланатын олардың ақпараттық жүйелеріне қол жеткізуге құқылы.
30-бап. Кеден өкілінің міндеттері
1. Кедендік операцияларды жасау кезінде кеден өкілінің міндеттері кеден
одағының және (немесе) Қазақстан Республикасының кеден заңнамаларында белгіленген
талаптар мен шарттарға негізделген.
Кеден өкілінің міндеттеріне мәлімделген кедендік рәсімдердің талаптары мен
шарттарын сақтауға байланысты кедендік операциялар жасау, сондай-ақ кеден одағының
және (немесе) Қазақстан Республикасының кеден заңнамаларына сәйкес оларға өкілдік
беруші тұлғаларға ғана жүктелетін өзге міндеттерді жасау кірмейді.
2. Өкілдік берілген тұлғадан алған мемлекеттік, коммерциялық, банктік және
заңмен қорғалатын өзге құпия (жасырым) болып табылатын ақпаратты не басқа да жабық
ақпаратты кеден өкілі және оның қызметкерлері, Қазақстан Республикасының
заңнамасында көзделген жағдайларды қоспағанда, жария етпеуге немесе өз мақсаттары
үшін пайдаланбауға, өзге тұлғаларға бермеуге тиіс.
3. Кеден өкілі Қазақстан Республикасының Үкіметі белгілеген тәртіппен кеден
органдарына есептілік, оның ішінде ақпараттық технологияларды пайдалана отырып,
есептілік табыс етуге міндетті.
4. Кеден өкілінің кеден органдарының алдындағы міндеттері өкілдік беретін
тұлғамен жасалған шартпен шектелмейді.
5. Міндеттер барлық кеден өкілі үшін бірдей болып табылады. Жекелеген кеден
өкілдері үшін айрықша (эксклюзивтік) құқықтар және жеке-дара сипаттағы өзге де
артықшылықтар беруге тыйым салынады.
6. Кеден өкілі кеден өкілдерінің тізіліміне енгізілген кезде өзі мәлімдеген
мәліметтердің өзгергені туралы кеден ісі саласындағы уәкілетті органды мұндай
мәліметтер өзгерген күннен бастап бес жұмыс күні ішінде хабардар етуге міндетті.
РҚАО-ның ескертпесі!
7-тармақ 2011.07.01 бастап қолданысқа енгізіледі (ҚР 2010.06.30 N 298-IV
Заңының 1-бабын қараңыз).
7. Кедендік операцияларды жасау кезінде кеден өкіліне кедендік баждар мен
салықтарды төлеу жөніндегі міндет кедендік баждар мен салықтарды төлеушімен бірге
туындайды.
31-бап. Кеден өкілінің жауапкершілігі
Кеден одағы және (немесе) Қазақстан Республикасы кеден заңнамаларының
талаптарын сақтамағаны үшін кеден өкілі Қазақстан Республикасының заңдарына сәйкес
жауапты болады.
32-бап. Кедендік декларациялау жөніндегі маман
1. Қазақстан Республикасының Үкіметі айқындаған тәртіппен кеден ісі
саласындағы уәкілетті орган берген біліктілік аттестаты бар кедендік декларациялау
жөніндегі маман кеден өкілінің атынан кедендік декларациялау жөніндегі іс-
әрекеттерді жасау құқығына ие.
Кеден өкілі мен кедендік декларациялау жөніндегі маманның қарым-қатынасы
Қазақстан Республикасының еңбек заңнамасына сәйкес жасалатын еңбек шартының
негізінде құрылады. Кедендік декларациялау жөніндегі маман еңбек шарты жасалған
кезден бастап кеден өкілінің атынан кедендік декларациялау жөніндегі іс-әрекеттерді
жүзеге асыруға құқылы.
2. Кеден өкілі кедендік декларациялау жөніндегі маманның кеден органдары
алдындағы міндеттерін шектей алмайды.
3. Кедендік декларациялау жөніндегі маман аттестатын алу үшін біліктілік
емтиханын тапсыру қажет.
Кеден ісі саласындағы уәкілетті орган айқындаған кеден органдары кеден
органдарының ақпараттық жүйелерін пайдалана отырып, біліктілік емтихандарын
өткізеді.
Біліктілік емтихандарын өткізу мерзімдері кеден органының интернет-ресурсына
орналастырылады.
Біліктілік емтихандары кемінде айына бір рет өткізіледі.
4. Біліктілік емтиханын тапсыру үшін оны жүргізгенге дейін, осы баптың 3-
тармағының 2 бөлігінде айқындалған еркін нысандағы өтінішті кеден органына табыс
ету қажет. Өтінішке:
1) жеке басын куәландыратын құжат;
2) техникалық және кәсіптік немесе жоғарғы білімін растайтын құжаттың
нотариат куәландырған көшірмесі;
3) 3,5х4,5 сантиметр көлеміндегі екі түрлі-түсті фотосы қоса беріледі.
5. Біліктілік емтихандарын тапсырған кезде осы баптың 3-тармағының екінші
бөлігінде белгіленген кеден органдары біліктілік емтихандарын тапсырған кезден
бастап бес жұмыс күнінен кешіктірмей кедендік декларациялау жөніндегі маманның
аттестаттарын беруді жүргізеді.
6. Кедендік декларациялау жөніндегі маманның аттестаты немесе бейджі жоғалған
(бүлінген), сондай-ақ тегі, аты және әкесінің аты өзгерген жағдайда, бұрын кедендік
декларациялау жөніндегі маманның аттестатын берген кеден органына:
1) жеке басын куәландыратын құжаттың көшірмесі;
2) 3,5х4,5 сантиметр көлеміндегі екі түрлі-түсті фото қоса берілген еркін
нысандағы өтінішті табыс ету қажет.
7. Бағдарламаны әзірлеу, біліктілік емтихандарын өткізу тәртібін, біліктілік
емтиханы үшін сұрақтар әзірлеуді және оны бекітуді, аттестат алуға үміткердің
білімін бағалаудың критерийлерін белгілеуді, біліктілік аттестатының, бейджінің,
кедендік декларациялау жөніндегі маманның жеке нөмірлік мөрінің нысанын кеден ісі
саласындағы уәкілетті орган айқындайды.
8. Кедендік декларациялау жөніндегі маман аттестатының қолданылу мерзімі екі
жыл болады.
9. Кедендік декларациялау жөніндегі маманның біліктілік аттестаты:
1) аттестат өтініш беруші табыс еткен толық емес немесе дұрыс емес мәліметтер
негізінде берілген;
2) кедендік декларациялау жөніндегі маман аттестатының қолданылу мерзімі
аяқталған жағдайда күшін жояды.
10. Біліктілік аттестатының күшін жою туралы шешім, күшін жою себептерін
көрсете отырып, кеден ісі саласындағы уәкілетті орган басшысының (оны алмастыратын
адамның) бұйрығымен ресімделеді.
Біліктілік аттестатын беру туралы қайтадан берілген өтінішті кеден ісі
саласындағы уәкілетті орган күшін жою туралы бұйрық қабылданған күннен бастап бір
жыл өткеннен кейін қарайды.
33-бап. Кедендік тасымалдаушы
1. Осы Кодекстің 34-бабында айқындалған талаптарға сай келетін Қазақстан
Республикасының заңды тұлғасы кедендік тасымалдаушы болып табылады.
Заңды тұлға кедендік тасымалдаушылар тізіліміне енгізілгеннен кейін кедендік
тасымалдаушы болып танылады.
Кедендік тасымалдаушылар тізілімін кеден ісі саласындағы уәкілетті орган
жүргізеді.
2. Кедендік тасымалдаушы кедендік бақылаудағы тауарларды кеден одағының және
(немесе) Қазақстан Республикасының кеден заңнамаларына сәйкес кеден одағының
кедендік аумағы бойынша тасымалдауды жүзеге асырады.
3. Кедендік тасымалдаушылардың тізіліміндегі ақпарат, сондай-ақ аталған
тұлғаларды тізілімнен шығару туралы деректер кеден ісі саласындағы уәкілетті
органның Интернет-ресурсына орналастырылады.
Кеден ісі саласындағы уәкілетті орган ай сайын әр айдың бесінші күнінен
кешіктірмей аталған Интернет-ресурсқа жаңартылған тізілімді орналастыруды
қамтамасыз етеді.
4. Кедендік тасымалдаушылардың мәртебесі құжатпен расталады, оның нысаны мен
қолданылу тәртібі Кеден одағы комиссиясының шешімімен белгіленеді.
Осы тармақтың бірінші бөлігінде көрсетілген құжатты кеден ісі саласындағы
уәкілетті орган береді.
34-бап. Кедендік тасымалдаушылар тізіліміне енгізу
шарттары
Мыналар:
1) заңды тұлғаның кеден органына өтініш берген күніне дейін кемінде екі жыл
бойы жүктерді тасымалдау жөніндегі қызметті жүзеге асыруы;
2) кедендік баждардың, салықтардың төленуін қамтамасыз етуді енгізу күніндегі
Қазақстан Республикасының салық заңнамасына сәйкес валюта айырбастаудың нарықтық
бағамын қолдана отырып, кемінде екі мың евроға баламалы сомаға осындай қамтамасыз
етуді ұсыну;
3) егер жүктерді тасымалдау жөніндегі қызмет Қазақстан Республикасының
заңнамасына сәйкес қызметтің осы түрін жүзеге асыруға арналған рұқсат ету құжатының
болуын талап етсе, көрсетілген құжаттың болуы;
4) тауарларды тасымалдау үшін пайдаланылатын көлік құралдарының, оның ішінде
кедендік пломбалары және мөрлері бар тауарларды тасымалдау үшін жарамды көлік
құралдарының меншігінде, шаруашылық жүргізуінде, оралымды басқаруында, жалға
алынған болуы;
5) кеден органына өтініш берген күні кедендік төлемдерді, салықтарды және
өсімпұлдарды төлеу бойынша орындалмаған міндеттің болмауы;
6) кеден органына өтініш берілген күнге дейінгі бір жыл ішінде Қазақстан
Республикасы Әкімшілік құқық бұзушылық туралы кодексінің 400-407, 410-
412, 414, 415, 427-429, 434, 438-баптарына сәйкес әкімшілік жауапкершілікке тартылу
фактілерінің болмауы;
7) әрбір көлік құралында кеден органына сигнал беру арқылы аталған көлік
құралының тұрған жерін анықтауға мүмкіндік беретін техникалық жабдықтың болуы осы
тұлғаны кедендік тасымалдаушылардың тізіліміне енгізу шарттары болып табылады.
Техникалық жабдыққа қойылатын талаптар және оны қолдану тәртібі Қазақстан
Республикасы Үкіметінің қаулысымен белгіленеді.
35-бап. Кедендік тасымалдаушылар тізіліміне енгізу
тәртібі
1. Кедендік тасымалдаушылар тізіліміне енгізу туралы өтініш еркін нысанда
толтырылады және онда:
1) кедендік тасымалдаушылар тізіліміне енгізу туралы кеден ісі саласындағы
уәкілетті органына қолдаухат;
2) өтініш берушінің атауы, орналасқан жері туралы, ашылған банк шоттары
туралы мәліметтер;
3) жүктерді тасымалдау жөніндегі қызметті жүзеге асыру мерзімі туралы
мәлімет;
4) кедендік баждардың, салықтардың төленуін қамтамасыз ету туралы мәлімет;
5) егер жүктерді тасымалдау жөніндегі қызмет Қазақстан Республикасының
заңнамасына сәйкес рұқсат ету құжатының болуын талап етсе, аталған құжаттың болуы
туралы мәлімет;
6) кедендік тасымалдаушы ретінде қызметті жүзеге асыру кезінде пайдаланылуы
көзделетін иелігіндегі халықаралық тасымалдаудың көлік құралдары, оның ішінде
кедендік пломбалары және мөрлері бар тауарларды тасымалдау үшін жарамды көлік
құралдары туралы мәлімет (жалпы саны, техникалық сипаттамалары);
7) әрбір көлік құралында кеден органына сигнал беру арқылы аталған көлік
құралының тұрған жерін анықтауға мүмкіндік беретін техникалық жабдықтың бар
екендігі туралы мәлімет қамтылуға тиіс.
1-1. Заңды тұлға кедендік тасымалдаушылардың тiзiлiмiне енгiзу туралы
өтінішті электрондық құжат нысанында беруге құқылы.
2. Мәлімделген мәліметтерді растайтын мынадай құжаттар:
1) заңды тұлғаны мемлекеттік тіркеу туралы куәліктің түпнұсқасы (өтінішті
қарау аяқталғаннан кейін кеден органы түпнұсқаны өтініш берушіге қайтаруға
міндетті) не нотариат куәландырған көшірмесі;
2) тұлғаның салық төлеуші ретінде тіркелгенін растайтын құжаттың түпнұсқасы
(өтінішті қарау аяқталғаннан кейін кеден органы түпнұсқаны өтініш берушіге
қайтаруға міндетті) не нотариат куәландырған көшірмесі;
3) құрылтай құжаттарының нотариат куәландырған көшірмелері;
4) банктерден оларда ашылған шоттары туралы растаулар;
5) осы Кодекстің 16-тарауына сәйкес кедендік баждардың, салықтардың төленуін
қамтамасыз етуді растайтын құжаттар;
6) кедендік тасымалдаушы ретінде қызметті жүзеге асыру кезінде пайдаланылуы
көзделетін халықаралық тасымалдаудың көлік құралдарына иелік ету құқығын растайтын
құжаттардың нотариат куәландырған көшірмелері;
7) халықаралық тасымалдаудың көлік құралдарын кедендік пломбалары және
мөрлері бар тауарларды тасымалдауға жіберу туралы куәліктердің көшірмелері;
8) егер, қызметтің мұндай түрі Қазақстан Республикасының заңнамасына сәйкес
жүктерді тасымалдау жөніндегі қызметті жүзеге асыруға арналған рұқсат ету құжатының
болуын талап етсе, көрсетілген құжаттың көшірмесі;
9) қызмет аймағына тұлға тіркелген кеден ісі саласындағы уәкілетті орган
аумақтық бөлімшесінің осы Кодекстің 34-бабы 1-тармағының 4) және 7) тармақшаларында
айқындалған шарттарға сәйкестігіне қорытындысы өтінішке қоса беріледі.
2-1. Осы баптың 2-тармағында көзделген құжаттарды ұсыну оларда қамтылған
ақпаратты мемлекеттік ақпрараттық жүйелерден және (немесе) мәліметтер нысанынан алу
мүмкін болған жағдайда, талап етілмейді.
3. Кеден ісі саласындағы уәкілетті орган өтінішті қоса берілетін құжаттармен
бірге ол тіркелген күннен бастап күнтізбелік он бес күн ішінде қарайды.
4. Тізілімге енгізу туралы шешім кеден ісі саласындағы уәкілетті орган
басшысының (оны алмастыратын адамның) бұйрығымен ресімделеді және бұйрық
қабылданған күннен бастап күшіне енеді.
5. Кедендік тасымалдаушылардың тізіліміне енгізуден бас тарту туралы шешім
осы баптың 2-тармағында көрсетілген барлық құжаттар табыс етілмеген немесе өтініш
беруші осы Кодекстің 34-бабында белгіленген талаптарға сай келмеген жағдайда
қабылданады. Өтініш беруші аталған бұзушылықтарды жойғаннан кейін өтініш осы
Кодексте белгіленген тәртіппен қаралады.
6. Тұлғаны кедендік тасымалдаушылардың тізіліміне енгізген немесе енгізуден
бас тартқан жағдайда кеден ісі саласындағы уәкілетті орган өтініш берушіні жазбаша
нысанда хабардар етеді.
Ескерту. 35-бапқа өзгеріс енгізілді - ҚР 2012.07.10 N 36-V (алғашқы ресми
жарияланғанынан кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі) Заңымен.
36-бап. Кедендік тасымалдаушылар тізілімінен шығару
үшін негіздер
1. Кедендік тасымалдаушылардың тізілімінен шығару үшін мыналар:
1) осы Кодекстің 34-бабының 2) – 4) және 7) тармақшаларында белгіленген
кедендік тасымалдаушылардың тізіліміне енгізу шарттарының сақталмауы;
2) кедендік тасымалдаушының осы Кодекстің 37-бабының 1) – 3) тармақшаларында
көзделген міндеттерді сақтамауы;
3) кедендік тасымалдаушының өзін кедендік тасымалдаушылар тізілімінен шығару
туралы өтініші;
4) Қазақстан Республикасының заңнамасына сәйкес заңды тұлғаның таратылуы;
5) қайта құруды қоспағанда, заңды тұлғаның қайта ұйымдастырылуы негіз болып
табылады.
2. Кедендік тасымалдаушылар тізілімінен шығару туралы шешім, шығару себебі
көрсетіле отырып, кеден ісі саласындағы уәкілетті орган басшысының (оны
алмастыратын адамның) бұйрығымен ресімделеді.
3. Бұйрық қабылданған күннен бастап бес жұмыс күні ішінде тиісті ақпарат
аталған тұлғаға жазбаша нысанда жіберіледі.
4. Тұлға осы баптың 1-тармағының 1) - 3) тармақшаларында көзделген
негіздемелер бойынша кедендік тасымалдаушылар тізілімінен шығарылған жағдайда,
аталған тұлғаның тиісті тізілімге енгізу туралы қайтадан берілген өтінішін кеден
ісі саласындағы уәкілетті орган тұлғаны мұндай тізілімнен шығару туралы бұйрық
қабылданған күннен бастап бір жыл өткен соң қарайды.
37-бап. Кедендік тасымалдаушының міндеттері
Кедендік тасымалдаушы:
1) кедендік транзит кедендік рәсіміне сәйкес тауарларды тасымалдау кезінде
осы Кодексте белгіленген шарттарды сақтауға және талаптарды орындауға;
2) кедендік транзит кедендік рәсіміне сәйкес тасымалданатын тауарлардың
есебін жүргізуге және кеден органдарына мұндай тауарларды тасымалдау туралы
есептілікті, оның ішінде ақпараттық технологияларды пайдалана отырып, Қазақстан
Республикасы Үкіметі белгіленген тәртіппен табыс етуге;
3) осы Кодекстің 331 және 332-баптарында көзделген жағдайларда кедендік
баждарды, салықтарды төлеу жөніндегі міндеттерді орындауға;
4) тауарларды жөнелтушіден, оларды алушыдан немесе экспедитордан алған
мемлекеттік, коммерциялық, банктік және заңмен қорғалатын өзге де құпия (жасырым)
болып табылатын ақпаратты не басқа да жабық ақпаратты, Қазақстан Республикасының
заңнамасымен көзделген жағдайларды қоспағанда, жария етпеуге не өз мақсаттары үшін
пайдаланбауға және өзге тұлғаларға бермеуге;
5) кедендік тасымалдаушылардың тізіліміне енгізілген кезінде өзі мәлімдеген
мәліметтер өзгергені туралы кеден ісі саласындағы уәкілетті органды мұндай
мәліметтер өзгерген күннен бастап бес жұмыс күні ішінде хабардар етуге міндетті.
38-бап. Кедендік тасымалдаушының жауапкершілігі
Кедендік транзит кедендік рәсіміне сәйкес тауарларды тасымалдау кезінде
өзінің міндеттерін орындамағаны немесе тиісінше орындамағаны үшін кедендік
тасымалдаушы осы Қазақстан Республикасының заңдарына немесе кеден одағына мүше
мемлекеттердің заңнамасына сәйкес жауапты болады.
39-бап. Уақытша сақтау қоймасының иесі
1. Осы Кодекстің 40-бабында айқындалған шарттарға сай келетін Қазақстан
Республикасының аумағында құрылған Қазақстан Республикасының заңды тұлғасы уақытша
сақтау қоймасының иесі болып табылады.
Заңды тұлға уақытша сақтау қоймалары иелерінің тізіліміне енгізілгеннен кейін
уақытша сақтау қоймасының иесі болып танылады.
2. Уақытша сақтау қоймасының иесі Қазақстан Республикасының кеден
заңнамасында белгіленген жағдайларда және шарттарда кедендік бақылаудағы тауарларды
сақтауды жүзеге асырады.
3. Кеден ісі саласындағы уәкілетті органының аумақтық бөлімшелері уақытша
сақтау қоймалары иелерінің тізіліміндегі ақпаратты, сондай-ақ тиісті қызметті
тоқтата тұру, қайта бастау немесе аталған тұлғаларды тізілімнен шығару туралы
деректерді кеден ісі саласындағы уәкілетті органға жібереді.
Кеден ісі саласындағы уәкілетті орган ай сайын әр айдың бесінші күнінен
кешіктірмей кеден ісі саласындағы уәкілетті органның интернет–ресурсына жаңартылған
тізілімді орналастыруды қамтамасыз етеді.
40-бап. Уақытша сақтау қоймалары иелерінің
тізіліміне енгізу шарттары
1. Мыналар:
1) меншігінде, шаруашылық жүргізуінде, оралымды басқаруында немесе жалға
алынған, уақытша сақтау қоймасы ретінде пайдалануға арналған және мынадай
талаптарға сай келетін:
көлік құралдарының аумаққа кіруін және аумақтан шығуын, адамдардың қойма
аумағында соңғы күнтізбелік отыз күн ішінде болған оқиғалар туралы бейне
ақпараттарды қарауды жүзеге асыруға мүмкіндік беретін, тәулік бойғы режимде жұмыс
істейтін бейне бақылау құралдарымен жабдықталған аумаққа және (немесе) үй-жайларға
(кедендік бақылауға жататын құжаттар, тауарлар мен көлік құралдары тұрған) кіруін
және аумақтан және (немесе) үй-жайлардан шығуын бақылау жүйесінің болуы;
қажетті тиеу-түсіру механизмдерінің және арнаулы техниканың, сондай-ақ
орналастырылатын тауарлар мен көлік құралдарының сипатына сәйкес сертификатталған
таразы жабдығының, ал арнаулы сақтау орнына газ орналастырылатын жағдайда тиісті
есептеу аспаптарының болуы;
техникалық жарамды кіреберіс жолдарының болуы;
тауарларды тексеріп қарау үшін орындардың, оның ішінде электр жарығымен
жарақтандырылған және соңғы күнтізбелік отыз күн ішінде болған оқиғалар туралы
бейне ақпараттарды қарауды жүзеге асыруға мүмкіндік беретін, тәулік бойғы режимде
жұмыс істейтін бейне бақылау құралдарымен жабдықталған орындары бар жабық
алаңдардың болуы;
жапсарлас тиеу-түсіру алаңдарын қоса алғанда, аумақ осы Кодекстің 186-
бабының 3-тармағына сәйкес белгіленуге және оның бетон немесе асфальт төсемі болуға
тиіс;
аумақта қойма қызметіне байланысы жоқ ғимараттар (құрылыстар) мен имараттар
орналаспауға тиіс;
жапсарлас тиеу-түсіру алаңдарын қоса алғанда, аумақ (бір немесе бірнеше қойма
үй-жайлары мен алаңдар) біртұтас және бөлінбейтін кешен болуға, бір почта мекенжайы
бойынша орналасуға және барлық периметрі бойынша бірыңғай үздіксіз қоршауы болуға
тиіс үй-жайлардың және (немесе) ашық алаңдардың болуы;
2) сақтауда тұрған басқа тұлғалардың тауарларына зиян келтіру немесе басқа
тұлғалармен жасалған сақтау шарттарының өзге талаптарын бұзу салдарынан туындауы
мүмкін өзінің азаматтық-құқықтық жауапкершілігін сақтандыру шартының болуы.
Сақтандыру сомасының мөлшері шартта белгіленеді;
3) кеден органына өтініш берген күні кедендік төлемдерді, салықтарды және
өсімпұлдарды төлеу бойынша орындалмаған міндеттемелердің болмауы;
4) кеден органына өтініш берген күнге дейін бір жыл ішінде Қазақстан
Республикасы Әкімшілік құқық бұзушылық туралы кодексінің 400, 405, 410-
412, 414, 415, 417, 430, 434, 438-баптарына сәйкес әкімшілік жауаптылыққа тартылу
фактілерінің болмауы заңды тұлғаны уақытша сақтау қоймалары иелерінің тізіліміне
енгізу шарттары болып табылады.
2. Егер үй-жайларды және (немесе) ашық алаңдарды иелену жалға алу шарты
негізінде жүзеге асырылатын болса, мұндай шарт уақытша сақтау қоймалары иелерінің
тізіліміне енгізу туралы өтініш кемінде бір жыл мерзімге берілген күнге жасалуға
тиіс.
41-бап. Уақытша сақтау қоймалары иелерінің
тізіліміне енгізу тәртібі
1. Уақытша сақтау қоймалары иелерінің тізіліміне енгізу туралы өтініш еркін
нысанда толтырылады және онда:
1) қызмет аймағына қойма құрылатын кеден ісі саласындағы уәкілетті органның
аумақтық бөлімшесіне уақытша сақтау қоймалары иелерінің тізіліміне енгізу туралы
қолдаухат;
2) өтініш берушінің атауы туралы, тұрған жері туралы, ашылған банктік шоттары
туралы мәлімет;
3) өтініш берушінің иелігіндегі және уақытша сақтау қоймасы ретінде
пайдалануға арналған үй-жайлар және (немесе) ашық алаңдар туралы, олардың тұрған
жері, жайластырылуы, жабдықталуы және материалдық-техникалық жарақтануы туралы
мәлімет;
4) өтініш берушінің азаматтық-құқықтық жауапкершілігін сақтандыру шарты
(шарттары) туралы мәлімет;
5) қажетті тиеу-түсіру тетіктерінің және арнайы техниканың, сондай-ақ
орналастырылатын тауарлар мен көлік құралдарының сипатына сәйкес сертификатталған
таразы жабдығының, ал арнаулы сақтау орнына газ орналастырылатын жағдайда тиісті
есептеу аспаптарының болуы туралы мәлімет қамтылуға тиіс.
2. Мәлімделген мәліметтерді растайтын мынадай құжаттар:
1) заңды тұлғаны мемлекеттік тіркеу туралы куәліктің түпнұсқасы (өтінішті
қарау аяқталғаннан кейін кеден органы түпнұсқаны өтініш берушіге қайтаруға
міндетті) не нотариат куәландырған көшірмесі;
2) тұлғаның салық төлеуші ретінде тіркелгенін растайтын құжаттың түпнұсқасы
(өтінішті қарау аяқталғаннан кейін кеден органы түпнұсқаны өтініш берушіге
қайтаруға міндетті) не нотариат куәландырған көшірмесі;
3) құрылтай құжаттардың нотариат куәландырған көшірмелері;
4) банктерден оларда ашылған шоттары туралы растаулар;
5) қызметті жүзеге асыру кезінде уақытша сақтау қоймасы ретінде пайдалануға
арналған үй-жайларға және (немесе) ашық алаңдарға иелік ету құқығын растайтын
құжаттардың нотариат куәландырған көшірмелері;
6) уақытша сақтау қоймасы ретінде мәлімделген үй-жайлар мен аумақтардың
жоспарлары мен сызбалары;
7) қажетті тиеу-түсіру механизмдерінің және арнаулы техниканың, сондай-ақ
орналастырылатын тауарлар мен көлік құралдарының сипатына сай келетін
сертификатталған таразы жабдығының, ал арнаулы сақтау орнына газ орналастырылатын
жағдайда тиісті есептеу аспабының бар екенін растайтын құжаттар;
8) уақытша сақтау қоймасы иесінің азаматтық-құқықтық жауапкершілігін
сақтандыру шарты өтінішке қоса беріледі.
3. Өтінішті қоса берілетін құжаттармен бірге қызмет аймағына қойма құрылатын
кеден ісі саласындағы уәкілетті органның аумақтық бөлімшесі оны тіркеген күннен
бастап күнтізбелік он бес күн ішінде қарайды.
4. Кеден ісі саласындағы уәкілетті орган аумақтық бөлімшесінің лауазымды
адамы осы Кодекстің 208-бабының 3-тармағына сәйкес өтініш берушінің үй-жайлары мен
аумақтарының осы Кодекстің 40-бабы 1-тармағының 1) тармақшасында айқындалған
талаптарға сәйкестігін қарауды жүргізеді.
5. Тізілімге енгізу туралы шешім кеден ісі саласындағы уәкілетті органның
аумақтық бөлімшесі басшысының (оны алмастыратын адамның) бұйрығымен ресімделеді
және бұйрық қабылданған күннен бастап күшіне енеді.
6. Уақытша сақтау қоймалары иелерінің тізіліміне енгізуден бас тарту туралы
шешім осы баптың 2-тармағында көрсетілген барлық құжаттар табыс етілмеген немесе
өтініш беруші осы Кодекстің 40-бабында белгіленген талаптарға сай келмеген жағдайда
қабылданады.
Өтініш беруші аталған бұзушылықтарды жойғаннан кейін өтініш осы Кодексте
белгіленген тәртіппен қаралады.
7. Тұлғаны уақытша сақтау қоймалары иелерінің тізіліміне енгізген немесе
енгізуден бас тартқан жағдайда кеден ісі саласындағы уәкілетті органның аумақтық
бөлімшесі өтініш берушіні жазбаша нысанда хабардар етеді.
42-бап. Уақытша сақтау қоймасы иесінің
қызметін тоқтата тұру
1. Уақытша сақтау қоймасы иесінің жазбаша өтініші бойынша ол жүзеге асыратын
қызмет алты айға дейінгі мерзімге тоқтатыла тұруы мүмкін.
2. Уақытша сақтау қоймасы иесінің қызметін тоқтата тұру туралы шешім аталған
тұлғаның өтініші тіркелген күннен бастап он жұмыс күні ішінде қызмет аймағына қойма
құрылатын кеден ісі саласындағы уәкілетті органның аумақтық бөлімшесі басшысының
(оны алмастыратын адамның) бұйрығымен ресімделеді және бұйрық қабылданған күннен
бастап күшіне енеді.
3. Осы баптың 2-тармағында көзделген бұйрық қабылданған күннен бастап
тауарларды уақытша сақтау қоймасына орналастыруға жол берілмейді.
4. Уақытша сақтаудағы халықаралық тасымалдаудың тауарлары мен көлік құралдары
осы баптың 2-тармағында көзделген бұйрық қабылданған күннен бастап күнтізбелік отыз
күн ішінде өзге уақытша сақтау орындарына орналастырылуға және (немесе) басқа
кедендік рәсіммен орналастыруға мәлімделуге тиіс.
5. Уақытша сақтау қоймасы иесінің жазбаша өтініші бойынша ол жүзеге асыратын
қызмет (осы Кодекстің 40-бабында айқындалған шарттарды сақтаған кезде) аталған
тұлғаның өтініші тіркелген күннен бастап он жұмыс күні ішінде кеден ісі саласындағы
уәкілетті органның аумақтық бөлімшесі басшысының (оны алмастыратын адамның)
бұйрығымен қайта басталады.
6. Уақытша сақтау қоймасы иесінің қызметін тоқтата тұру туралы немесе аталған
қойма иесінің тиісті қызметті қайта бастауы туралы кеден ісі саласындағы уәкілетті
органның аумақтық бөлімшесі басшысының (оны алмастыратын адамның) бұйрығы
қабылданған күннен бастап бес жұмыс күні ішінде мұндай ақпарат аталған қойма иесіне
жазбаша нысанда жіберіледі.
43-бап. Уақытша сақтау қоймалары иелерінің
тізілімінен шығару үшін негіздер
1. Уақытша сақтау қоймасының иелерінің тізілімінен шығару үшін:
1) осы Кодекстің 40-бабы 1-тармағының 1) және 2) тармақшаларында белгіленген
уақытша сақтау қоймалары иелерінің тізіліміне енгізу шарттарының сақталмауы;
2) уақытша сақтау қоймасы иесінің осы Кодекстің 44-бабының 1) – 5), 7) және
8) тармақшаларында көзделген міндеттерді сақтамауы;
3) уақытша сақтау қоймасы иесінің өзін уақытша сақтау қоймасы иесінің
тізілімінен шығару туралы өтініші;
4) Қазақстан Республикасының заңнамасына сәйкес заңды тұлғаның таратылуы;
5) қайта құрылуды қоспағанда, заңды тұлғаның қайта ұйымдастырылуы негіз болып
табылады.
2. Уақытша сақтау қоймалары иелерінің тізілімінен шығару туралы шешім шығару
себептері көрсетіле отырып, қызметі қойма құрылған аймақтағы кеден ісі саласындағы
уәкілетті органның аумақтық бөлімшесі басшысының (оны алмастыратын адамның)
бұйрығымен ресімделеді.
3. Бұйрық қабылданған күннен бастап бес жұмыс күні ішінде тиісті ақпарат
аталған қойма иесіне жазбаша нысанда жіберіледі.
4. Тұлға осы баптың 1-тармағының 1)-4) тармақшаларында көзделген негіздер
бойынша уақытша сақтау қоймалары иелерінің тізілімінен шығарылған жағдайда, аталған
тұлғаның тиісті тізілімге енгізу туралы қайтадан берген өтінішін кеден ісі
саласындағы уәкілетті органның аумақтық бөлімшесі тұлғаны мұндай тізілімнен шығару
туралы бұйрық қабылданған күннен бастап бір жыл өткеннен кейін қарайды.
44-бап. Уақытша сақтау қоймасы иесінің міндеттері
Уақытша сақтау қоймасының иесі:
1) тауарларды уақытша сақтау кезінде осы Кодексте белгіленген шарттарды
сақтауға және талаптарды орындауға;
2) уақытша сақтау қоймасындағы тауарлардың сақталуын қамтамасыз етуге;
3) сақтауда тұрған тауарлардың есебін жүргізуге және олар туралы есептілікті,
оның ішінде ақпараттық технологияларды пайдалана отырып, Қазақстан Республикасы
Үкіметі белгіленген тәртіппен кеден органдарына ұсынуға;
4) уақытша сақтау қоймасының қызметкерлері болып табылмайтын және тауарларға
қатысты өкілеттігі жоқ бөгде адамдарды сақтауда тұрған тауарларға кеден органының
рұқсатынсыз жібермеуге;
5) сақтауда тұрған тауарларға кеден органы лауазымды адамдарының қол
жетімділігіне қатысты кеден органдарының талаптарын орындауға;
6) уақытша сақтау қоймасының жұмыс істеуі тоқтатылған жағдайда уақытша сақтау
қоймасына тауарларды орналастырған тұлғаларға осы қойманың жұмыс істеуін тоқтату
туралы шешім қабылданған күннен кейінгі күннен бастап үш жұмыс күні ішінде мұндай
шешім туралы хабарлауға;
7) осы Кодекстің 270-бабында көзделген жағдайларда кедендік төлемдер мен
салықтарды төлеу жөніндегі міндетті орындауға;
8) заңды тұлғаны уақытша сақтау қоймалары иелерінің тізіліміне енгізген кеден
ісі саласындағы уәкілетті органның аумақтық бөлімшесін уақытша сақтау қоймалары
иелерінің тізіліміне енгізген кезде өзі мәлімдеген мәліметтердің өзгергендігі
туралы мұндай мәліметтер өзгерген күннен бастап бес жұмыс күн ішінде хабардар етуге
міндетті.
Уақытша сақтау қоймасының аумағы тек осы Кодексте белгіленген талаптарға
сәйкес пайдаланылуға тиіс. Көрсетілген орындарды өзге мақсаттарға пайдалануға жол
берілмейді.
45-бап. Уақытша сақтау қоймасы иесінің
жауапкершілігі
Уақытша сақтау қоймасының иесі тауарларды уақытша сақтау кезінде өз
міндеттерін орындамағаны немесе тиісінше орындамағаны үшін Қазақстан
Республикасының заңдарына сәйкес жауапты болады.
46-бап. Кеден қоймасының иесі
1. Осы Кодекстің 47-бабында айқындалған талаптарға сай келетін Қазақстан
Республикасының заңды тұлғасы кеден қоймасының иесі болып табылады.
Заңды тұлға кеден қоймалары иелерінің тізіліміне енгізілгеннен кейін кеден
қоймасының иесі болып танылады.
2. Кеден қоймасының иесі осы Кодексте белгіленген жағдайларда және шарттарда
кедендік бақылаудағы тауарларды сақтауды жүзеге асырады.
3. Кеден қоймасы иесінің декларанттармен немесе өзге мүдделі тұлғалармен
қатынасы шарт негізінде құрылады.
4. Кеден ісі саласындағы уәкілетті органның аумақтық бөлімшесі кеден
қоймалары иелерінің тізіліміндегі ақпаратты, сондай-ақ тиісті қызметті тоқтата
тұру, қайта бастау немесе аталған тұлғаларды тізілімнен шығару туралы деректерді
кеден ісі саласындағы уәкілетті органға жолдайды.
Кеден ісі саласындағы уәкілетті орган ай сайын әр айдың бесінші күнінен
кешіктірмей кеден ісі саласындағы уәкілетті органның интернет-ресурсына жаңартылған
тізілімді орналастыруды қамтамасыз етеді.
47-бап. Кеден қоймалары иелерінің тізіліміне енгізу
шарттары
1. Мыналар:
1) меншігінде, шаруашылық жүргізуінде, оралымды басқаруында немесе жалға
алынған, уақытша сақтау қоймасы ретінде пайдалануға арналған және мынадай
талаптарға сай келетін үй-жайлардың және (немесе) ашық алаңдардың болуы:
ашық үлгідегі қоймалар үшін – қойма аумағында соңғы күнтізбелік отыз күн
ішінде болған оқиғалар туралы бейне ақпараттарды қарауды жүзеге асыруға мүмкіндік
беретін, тәулік бойғы режимде жұмыс істейтін бейне бақылау құралдарымен
жабдықталған аумаққа көлік құралдарының кіруін және аумақтан шығуын, адамдардың
және аумаққа (немесе) үй-жайларға (кедендік бақылауға жататын құжаттар, тауарлар
мен көлік құралдары тұрған) кіруін және аумақтан және (немесе) үй-жайлардан шығуын
бақылау жүйесінің болуы;
қажетті тиеу-түсіру механизмдерінің және арнаулы техниканың, сондай-ақ
орналастырылатын тауарлар мен көлік құралдарының сипатына сәйкес сертификатталған
таразы жабдығының, ал арнаулы сақтау орнына газ орналастырылатын жағдайда тиісті
есептеу аспаптарының болуы;
техникалық жарамды кіреберіс жолдардың болуы;
тауарларды тексеріп қарау үшін орындардың, соның ішінде электр жарығымен
жарақтандырылған және соңғы күнтізбелік отыз күн ішінде болған оқиғалар туралы
бейне ақпараттарды қарауды жүзеге асыруға мүмкіндік беретін, тәулік бойғы режимде
жұмыс істейтін бейне бақылау құралдарымен жабдықталған жабық алаңдардың болуы;
жапсарлас тиеу-түсіру алаңын қоса алғанда, аумақ осы Кодекстің 186-бабының 3-
тармағына сәйкес белгіленуге және бетон немесе асфальт төселуге тиіс;
аумақта қойма қызметімен байланысты емес ғимараттар (құрылыстар) мен
имараттар орналаспауға тиіс;
жапсарлас тиеу-түсіру алаңын қоса алғанда, аумақ (бір немесе бірнеше қойма
үй-жайы мен алаң) біртұтас және бөлінбейтін кешен болуға, бір почта мекенжайы
бойынша орналасуға және барлық периметрі бойынша бірыңғай үздіксіз қоршауы болуға
тиіс;
2) басқа тұлғалардың сақтауда тұрған тауарларына зиян келтіру немесе басқа
тұлғалармен жасалған сақтау шарттарының өзге талаптарын бұзу салдарынан туындауы
мүмкін өзінің азаматтық-құқықтық жауапкершілігін сақтандыру шартының бар болуы.
Сақтандыру сомасының мөлшері шартта белгіленеді.
3) кеден органына өтініш берген күні кедендік төлемдерді, салықтарды және
өсімпұлдарды төлеу бойынша орындалмаған міндеттемелердің болмауы;
4) кеден органына өтініш берген күнге дейін бір жыл ішінде Қазақстан
Республикасы Әкімшілік құқық бұзушылық туралы кодексінің 400, 405, 410-
412, 414, 415, 417, 423, 430, 434, 438-баптарына сәйкес әкімшілік жауаптылыққа
тартылу фактілерінің болмауы заңды тұлғаларды кеден қоймалары иелерінің тізіліміне
енгізу шарттары болып табылады.
2. Егер үй-жайларды және (немесе) ашық алаңдарды иелену жалға алу шарты
негізінде жүзеге асырылатын болса, мұндай шарт уақытша сақтау қоймалары иелерінің
тізіліміне енгізу туралы өтініш берілген күні кемінде бір жыл мерзімге жасалуға
тиіс.
48-бап. Кеден қоймалары иелерінің тізіліміне енгізу
тәртібі
1. Кеден қоймалары иелерінің тізіліміне енгізу туралы өтініш еркін нысанда
толтырылады және онда:
1) қызмет аймағына қойма құрылатын кеден ісі саласындағы уәкілетті органның
аумақтық бөлімшесіне уақытша сақтау қоймалары иелерінің тізіліміне енгізу туралы
қолдаухат;
2) өтініш берушінің атауы туралы, тұрған жері туралы, ашылған банктік шоттары
туралы мәлімет;
3) кеден қоймасының типі туралы мәлімет;
4) өтініш берушінің иелігіндегі және кеден қоймасы ретінде пайдалануға
арналған үй-жайлар және (немесе) ашық алаңдар туралы, олардың тұрған жері,
жайластырылуы, жабдықталуы және материалдық-техникалық жарақтануы туралы мәлімет;
5) өтініш берушінің азаматтық-құқықтық жауапкершілігін сақтандыру шарты
(шарттары) туралы мәлімет;
6) қажетті тиеу-түсіру механизмдерінің және арнаулы техниканың, сондай-ақ
орналастырылатын тауарлар мен көлік құралдарының сипатына сәйкес сертификатталған
таразы жабдығының, ал арнаулы сақтау орнына газ орналастырылатын жағдайда тиісті
есептеу аспаптарының бар екендігі туралы мәлімет болуға тиіс.
2. Мәлімделген мәліметтерді растайтын мынадай құжаттар:
1) заңды тұлғаны мемлекеттік тіркеу туралы куәліктің түпнұсқасы (өтінішті
қарау аяқталғаннан кейін кеден органы түпнұсқаны өтініш берушіге қайтаруға
міндетті) не нотариат куәландырған көшірмесі;
2) тұлғаның салық төлеуші ретінде тіркелгенін растайтын құжаттың түпнұсқасы
(өтінішті қарау аяқталғаннан кейін кеден органы түпнұсқаны өтініш берушіге
қайтаруға міндетті) не нотариат куәландырған көшірмесі;
3) құрылтай құжаттарының нотариат куәландырған көшірмелері;
4) банктерден оларда ашылған шоттары туралы растаулар;
5) кеден қоймасы ретінде қызметті жүзеге асыру кезінде пайдалануға арналған
үй-жайларға және (немесе) ашық алаңдарға иелік ету құқығын растайтын құжаттардың
нотариат куәландырған көшірмелері;
6) кеден қоймасы ретінде мәлімделген үй-жайлар мен аумақтардың жоспарлары,
сызбалары;
7) қажетті тиеу-түсіру механизмдерін және арнаулы техниканы, сондай-ақ
орналастырылатын тауарлар мен көлік құралдарының сипатына сәйкес сертификатталған
таразы жабдығын, ал арнаулы сақтау орнында газ орналастырылатын жағдайда тиісті
есептеу аспаптарын иелену құқығын растайтын құжаттар;
8) кеден қоймасы иесінің жауапкершілігін сақтандыру шарты өтінішке қоса
беріледі.
3. Өтінішті қоса берілетін құжаттармен бірге қызмет аймағында қойма құрылатын
кеден ісі саласындағы уәкілетті органның аумақтық бөлімшесі оны тіркеген күннен
бастап күнтізбелік он бес күн ішінде қарайды.
4. Кеден ісі саласындағы уәкілетті орган аумақтық бөлімшесінің лауазымды
адамы осы Кодекстің 208-бабының 3-тармағына сәйкес өтініш берушінің үй-жайлары мен
аумақтарының осы Кодекстің 47-бабы 1-тармағының 1) тармақшасында айқындалған
талаптарға сәйкестігіне қарауды жүргізеді.
5. Тізілімге енгізу туралы шешім кеден ісі саласындағы уәкілетті органның
аумақтық бөлімшесі басшысының (оны алмастыратын адамның) бұйрығымен ресімделеді
және бұйрық қабылданған күннен бастап күшіне енеді.
6. Кедендік қоймалар иелерінің тізіліміне енгізуден бас тарту туралы шешім
осы баптың 2-тармағында көрсетілген барлық құжаттар табыс етілмеген немесе өтініш
беруші осы Кодекстің 47-бабында белгіленген талаптарға сай келмеген жағдайда
қабылданады.
Өтініш беруші аталған бұзушылықтарды жойғаннан кейін өтініш осы Кодексте
белгіленген тәртіппен қаралады.
7. Тұлғаны кеден қоймалары иелерінің тізіліміне енгізген немесе енгізуден бас
тартылған жағдайда кеден ісі саласындағы уәкілетті органның аумақтық бөлімшесі
өтініш берушіні жазбаша нысанда хабардар етеді.
49-бап. Кеден қоймасы иесінің қызметін тоқтата тұру
1. Кеден қоймасы иесінің жазбаша өтініші бойынша ол жүзеге асыратын қызмет
алты айға дейінгі мерзімге тоқтатыла тұруы мүмкін.
2. Кеден қоймасы иесінің қызметін тоқтата тұру туралы шешім аталған тұлғаның
өтініші тіркелген күннен бастап он жұмыс күні ішінде қызмет аймағына қойма
құрылатын кеден ісі саласындағы уәкілетті органның аумақтық бөлімшесі басшысының
(оны алмастыратын адамның) бұйрығымен ресімделеді және бұйрық қабылданған күннен
бастап күшіне енеді.
3. Осы баптың 2-тармағында көзделген бұйрық қабылданған күннен бастап
тауарларды кеден қоймасына орналастыруға жол берілмейді.
4. Уақытша сақтаудағы тауарлар мен көлік құралдары осы баптың 2-тармағында
көзделген бұйрық қабылданған күннен бастап күнтізбелік отыз күн ішінде өзге уақытша
сақтау орындарына орналастырылуы және (немесе) басқа кедендік рәсіммен
орналастыруға мәлімделуге тиіс.
5. Кеден қоймасы иесінің жазбаша өтініші бойынша ол жүзеге асыратын қызмет
(осы Кодекстің 47-бабында айқындалған шарттар сақталған кезде) аталған тұлғаның
өтініші тіркелген күннен бастап он жұмыс күні ішінде кеден ісі саласындағы
уәкілетті органның аумақтық бөлімшесі басшысының (оны алмастыратын адамның)
бұйрығымен қайта басталады.
6. Кеден қоймасы иесінің қызметін тоқтата тұру туралы немесе аталған тұлғаның
тиісті қызметті қайта бастауы туралы кеден ісі саласындағы уәкілетті органның
аумақтық бөлімшесі басшысының (оны алмастыратын адамның) бұйрығы қабылданған күннен
бастап бес жұмыс күні ішінде мұндай ақпарат жазбаша нысанда қойма иесінің назарына
жеткізіледі, сондай-ақ кеден ісі саласындағы уәкілетті органға жіберіледі.
50-бап. Кеден қоймалары иелерінің тізілімінен
шығару үшін негіздер
1. Кеден қоймалары иелерінің тізілімінен шығару үшін:
1) осы Кодекстің 47-бабының 1-тармағының 1) және 2) тармақшаларында
белгіленген кеден қоймалары иелерінің тізіліміне енгізу шарттарының сақталмауы;
2) кеден қоймасы иесінің осы Кодекстің 51-бабының 1) – 6), 8) және 9)
тармақшаларында көзделген міндеттерді сақтамауы;
3) кеден қоймасы иесінің өзін кеден қоймалары иелерінің тізілімінен шығару
туралы өтініші;
4) Қазақстан Республикасының заңнамасына сәйкес заңды тұлғаның таратылуы;
5) қайта құрылуды қоспағанда, заңды тұлғаның қайта ұйымдастырылуы кеден
қоймалары иелерінің тізілімінен шығару үшін негіз болып табылады.
2. Кеден қоймаларының иелерін тізілімнен шығару туралы шешім, шығару
себептері көрсетіле отырып, қызмет аймағына қойма құрылатын кеден ісі саласындағы
уәкілетті органның аумақтық бөлімшесі басшысының (оны алмастыратын адамның)
бұйрығымен ресімделеді.
3. Бұйрық қабылданған күннен бастап бес жұмыс күні ішінде тиісті ақпарат
жазбаша нысанда қойма иесінің назарына жеткізіледі, сондай-ақ кеден ісі саласындағы
уәкілетті органға жіберіледі.
4. Тұлғаны осы баптың 1) - 3) тармақшаларында көзделген негіздер бойынша
кеден қоймалары иелерінің тізілімінен шығарған жағдайда, аталған тұлғаның тиісті
тізілімге енгізу туралы қайтадан берген өтінішін кеден ісі саласындағы уәкілетті
органның аумақтық бөлімшесі тұлғаны мұндай тізілімнен шығару туралы бұйрық
қабылданған күннен бастап бір жыл өткеннен кейін қарайды.
51-бап. Кеден қоймасы иесінің міндеттері
1. Кеден қоймасының иесі:
1) кеден қоймасындағы тауарлардың сақталуын қамтамасыз етуге;
2) кеден қоймасында тауарларды сақтауға қатысты осы Кодексте белгіленген
шарттар мен талаптарды сақтауға;
3) кедендік бақылауды жүргізу мүмкіндігін қамтамасыз етуге;
4) кеден қоймасында сақтауда тұрған тауарлардың есебін жүргізуге және мұндай
тауарлар туралы, оның ішінде ақпараттық технологияларды пайдалана отырып, Қазақстан
Республикасының Үкіметі белгілеген тәртіппен есептілікті кеден органдарына ұсынуға;
5) кеден қоймасының қызметкерлері болып табылмайтын және тауарларға қатысты
өкілеттігі жоқ бөгде адамдарды сақтауда тұрған тауарларға кеден органының
рұқсатынсыз жібермеуге;
6) сақтауда тұрған тауарларға кеден органы лауазымды адамдарының қол
жетімділігіне қатысты кеден органдарының талаптарын орындауға;
7) кеден қоймасының жұмыс істеуі тоқтатылған жағдайда, кеден қоймасына
тауарларды орналастырған тұлғаларға осы қойманың жұмыс істеуін тоқтату туралы шешім
қабылданған күннен кейінгі күннен бастап үш жұмыс күні ішінде мұндай шешім туралы
хабарлауға;
8) тауарлардың авария немесе еңсерілмейтін күш әсері салдарынан жоғалуын
қоспағанда, оларды жоғалтқан не кеден органының рұқсатынсыз тауарларды берген
жағдайда осы Кодекске сәйкес кедендік баждарды, салықтарды төлеу бойынша міндеттер
туындаған кезде кедендік әкелу баждарын, салықтарын төлеуге;
9) заңды тұлғаны кеден қоймалары иелерінің тізіліміне енгізген кеден ісі
саласындағы уәкілетті органның аумақтық бөлімшесін кеден қоймалары иелерінің
тізіліміне енгізген кезде өзі мәлімдеген мәліметтердің өзгергендігі туралы мұндай
мәліметтер өзгерген күннен бастап бес жұмыс күні ішінде хабардар етуге міндетті.
Кеден қоймасының аумағы тек осы Кодексте белгіленген талаптарға сәйкес
пайдаланылуға тиіс. Көрсетілген орындарды өзге мақсаттарда пайдалануға жол
берілмейді.
52-бап. Кеден қоймасы иесінің жауапкершілігі
Кеден қоймасының иесі кеден қоймасында тауарларды сақтау кезінде өзінің
міндеттерін орындамағаны немесе тиісінше орындамағаны үшін Қазақстан
Республикасының заңдарына сәйкес жауапты болады.
53-бап. Бажсыз сауда дүкенінің иесі
1. Осы Кодекстің 54-бабында айқындалған шарттарға сай келетін Қазақстан
Республикасының заңды тұлғасы бажсыз сауда дүкенінің иесі болып табылады.
Заңды тұлға бажсыз сауда дүкендері иелерінің тізіліміне енгізілгеннен кейін
бажсыз сауда дүкенінің иесі деп танылады.
2. Бажсыз сауда дүкенінің иесі бажсыз сауда кедендік рәсімімен
орналастырылған тауарларды сақтауды және кеден одағының кедендік аумағынан кететін
жеке тұлғаларға, сондай-ақ шетелдік дипломатиялық өкілдіктерге, оларға
теңестірілген халықаралық ұйымдардың өкілдіктеріне, консулдық мекемелерге не
дипломатиялық агенттерге, консулдық лауазымды адамдар мен олармен бірге тұратын
отбасы мүшелеріне бөлшек саудада сатуды жүзеге асырады.
3. Кеден ісі саласындағы уәкілетті органның аумақтық бөлімшесі бажсыз сауда
дүкендері иелерінің тізіліміндегі ақпаратты, сондай-ақ тиісті қызметті тоқтата
тұру, қайта бастау немесе аталған тұлғаларды тізілімнен шығару туралы деректерді
кеден ісі саласындағы уәкілетті органға жолдайды.
Кеден ісі саласындағы уәкілетті орган ай сайын әр айдың бесінші күнінен
кешіктірмей кеден ісі саласындағы уәкілетті органның интернет-ресурсына жаңартылған
тізілімді орналастыруды қамтамасыз етеді.
54-бап. Бажсыз сауда дүкендері иелерінің тізіліміне
енгізу шарттары
Мыналар:
1) меншігінде, шаруашылық жүргізуінде, оралымды басқаруында немесе жалға
алынған, бажсыз сауда дүкені ретінде пайдалануға арналған және мынадай талаптарға
жауап беретін үй-жайлардың болуы:
сауда залы жеке тұлғалардың кеден одағының кедендік шекарасы арқылы жол жүруі
кезінде әкететін тауарларын кедендік декларациялау жүргізу үшін белгіленген орыннан
тыс жерлерде болуға тиіс;
бажсыз сауда дүкенінің аумағында сауда операцияларын жүзеге асыруға арналған
орындар, сондай-ақ тауарлардың сақталуын қамтамасыз ету және тауарларды сатуға
әзірлеу (орамасын ашу, ыдысынан босату және басқалары) жөніндегі операцияларды
жүзеге асыруға арналған жеке қоршалған орындар болуға тиіс;
2) егер бөлшек саудаға арналған тіркеу немесе рұқсат құжаттарын алу міндеті
Қазақстан Республикасының заңнамасында көзделсе, ол құжаттардың болуы;
3) кеден органына өтініш берген күні кедендік төлемдерді, салықтарды және
өсімпұлдарды төлеу бойынша орындалмаған міндеттеменің болмауы;
4) кеден органына өтініш берген күнге дейін бір жыл ішінде Қазақстан
Республикасының Әкімшілік құқық бұзушылық туралы кодексінің 400, 405, 409-
415, 423, 429, 434, 438-баптарына сәйкес әкімшілік жауаптылыққа тартылу
фактілерінің болмауы заңды тұлғаларды бажсыз сауда дүкендері иелерінің тізіліміне
енгізу шарттары болып табылады;
5) осы Кодекстің 409-бабының 1-тармағы 2) тармақшасында көзделген бажсыз
сауда дүкендері үшін тиісті тізілімге енгізудің қосымша шарттарын Қазақстан
Республикасының Үкіметі белгілейді.
55-бап. Бажсыз сауда дүкендері иелерінің тізіліміне
енгізу тәртібі
1. Бажсыз сауда дүкендері иелерінің тізіліміне енгізу туралы өтініш еркін
нысанда толтырылады және онда:
1) қызмет аймағында осындай дүкен құрылатын кеден ісі саласындағы уәкілетті
органның аумақтық бөлімшесіне бажсыз сауда дүкендері иелерінің тізіліміне енгізу
туралы қолдаухат;
2) өтініш берушінің атауы туралы, тұрған жері туралы, ашылған банктік шоттары
туралы мәлімет;
3) өтініш берушінің иелігіндегі және бажсыз сауда дүкені ретінде пайдалануға
арналған үй-жайлар туралы, олардың тұрған жері, жайластырылуы туралы мәлімет;
4) егер бөлшек саудаға арналған тіркеу немесе рұқсат құжаттарын алу міндеті
Қазақстан Республикасының заңнамасында көзделсе, ол құжаттардың болуы туралы
мәлімет қамтылуға тиіс.
2. Мәлімделген мәліметтерді растайтын мынадай құжаттар:
1) заңды тұлғаны мемлекеттік тіркеу туралы куәліктің түпнұсқасы (өтінішті
қарау аяқталғаннан кейін кеден органы түпнұсқаны өтініш берушіге қайтаруға
міндетті) не нотариат куәландырған көшірмесі;
2) тұлғаның салық төлеуші ретінде тіркелгенін растайтын құжаттың түпнұсқасы
(өтінішті қарау аяқталғаннан кейін кеден органы түпнұсқаны өтініш берушіге
қайтаруға міндетті) не нотариат куәландырған көшірмесі;
3) құрылтай құжаттарының нотариат куәландырған көшірмелері;
4) банктерден оларда ашылған шоттары туралы растаулар;
5) бажсыз сауда дүкені ретінде пайдалануға жарамды үй-жайларға иелік ету
құқығын растайтын құжаттардың нотариат куәландырған көшірмелері;
6) бажсыз сауда дүкені ретінде мәлімделген үй-жайлар мен аумақтардың
жоспарлары, сызбалары;
7) егер бөлшек саудаға арналған тіркеу немесе рұқсат құжаттарын алу міндеті
Қазақстан Республикасының заңнамасымен көзделсе, ол құжаттардың нотариат
куәландырған көшірмелері өтінішке қоса беріледі.
3. Өтінішті қоса берілетін құжаттармен бірге қызмет аймағында бажсыз сауда
дүкені құрылатын кеден ісі саласындағы уәкілетті органның аумақтық бөлімшесі оны
тіркеген күннен бастап күнтізбелік он бес жұмыс күні ішінде қарайды.
4. Кеден ісі саласындағы уәкілетті орган аумақтық бөлімшесінің лауазымды
адамы осы Кодекстің 208-бабының 3-тармағына сәйкес өтініш берушінің үй-жайлары мен
аумақтарының осы Кодекстің 54-бабы 1-тармағының 1) тармақшасында айқындалған
талаптарға сәйкестігіне қарауды жүргізеді.
5. Тізілімге енгізу туралы шешім орталық кеден ісі саласындағы уәкілетті
органның аумақтық бөлімшесі басшысының (оны алмастыратын адамның) бұйрығымен
ресімделеді және бұйрық қабылданған күннен бастап күшіне енеді.
6. Бажсыз сауда дүкендері иелерінің тізіліміне енгізуден бас тарту туралы
шешім осы баптың 2-тармағында көрсетілген барлық құжаттар табыс етілмеген немесе
өтініш беруші осы Кодекстің 54-бабында белгіленген талаптарға сай келмеген жағдайда
қабылданады.
Өтініш беруші аталған бұзушылықтарды жойғаннан кейін өтініш осы Кодексте
белгіленген тәртіппен қаралады.
7. Тұлғаны бажсыз сауда дүкендері иелерінің тізіліміне енгізген немесе
енгізуден бас тартылған жағдайда кеден ісі саласындағы уәкілетті органның аумақтық
бөлімшесі өтініш берушіні жазбаша нысанда хабардар етеді.
56-бап. Бажсыз сауда дүкені иесінің қызметін тоқтата
тұру
1. Бажсыз сауда дүкені иесінің жазбаша өтініші бойынша ол жүзеге асыратын
қызмет алты айға дейінгі мерзімге тоқтатыла тұруы мүмкін.
2. Бажсыз сауда дүкені иесінің қызметін тоқтата тұру туралы шешім аталған
тұлғаның өтініші тіркелген күннен бастап он жұмыс күні ішінде қызмет аймағына дүкен
құрылатын кеден ісі саласындағы уәкілетті органның аумақтық бөлімшесі басшысының
(оны алмастыратын адамның) бұйрығымен ресімделеді және бұйрық қабылданған күннен
бастап күшіне енеді.
3. Осы баптың 2-тармағында көзделген бұйрық қабылданған күннен бастап
тауарларды бажсыз сауда дүкеніне орналастыруға жол берілмейді.
4. Бажсыз сауда дүкенінде тұрған тауарлар осы баптың 2-тармағында көзделген
бұйрық қабылданған күннен бастап күнтізбелік отыз күн ішінде өзге бажсыз сауда
дүкендеріне орналастырылуға және (немесе) басқа кедендік рәсіммен орналастыруға
мәлімделуге тиіс.
5. Бажсыз сауда дүкені иесінің жазбаша өтініші бойынша ол жүзеге асыратын
қызмет (осы Кодекстің 54-бабында айқындалған шарттар сақталған кезде) аталған
тұлғаның өтініші тіркелген күннен бастап он жұмыс күні ішінде кеден ісі саласындағы
уәкілетті органның аумақтық бөлімшесі басшысының (оны алмастыратын адамның)
бұйрығымен қайта басталады.
6. Бажсыз сауда дүкені иесінің қызметін тоқтата тұру немесе қайта бастауы
туралы кеден ісі саласындағы уәкілетті органның аумақтық бөлімшесі басшысының (оны
алмастыратын адамның) бұйрығы қабылданған күннен бастап бес жұмыс күні ішінде
мұндай ақпарат жазбаша нысанда қойма иесінің назарына жеткізіледі, сондай-ақ кеден
ісі саласындағы уәкілетті органға жіберіледі.
57-бап. Бажсыз сауда дүкендері иелерінің тізілімінен
шығару үшін негіздер
1. Бажсыз сауда дүкендері иелерінің тізілімінен шығару үшін:
1) осы Кодекстің 54-бабының 1) және 2) тармақшаларында белгіленген бажсыз
сауда дүкендері иелерінің тізіліміне енгізу шарттарының сақталмауы;
2) бажсыз сауда дүкені иесінің осы Кодекстің 58-бабында көзделген міндеттерді
сақтамауы;
3) бажсыз сауда дүкені иесінің өзін бажсыз сауда дүкені иесінің тізілімінен
шығару туралы өтініші;
4) Қазақстан Республикасының заңнамасына сәйкес заңды тұлғаның таратылуы;
5) қайта құрылуды қоспағанда, заңды тұлғаның қайта ұйымдастырылуы негіз болып
табылады.
2. Бажсыз сауда дүкендері иелерінің тізілімінен шығару туралы шешім, шығару
себептері көрсетіле отырып, қызмет аймағына дүкен құрылған кеден ісі саласындағы
уәкілетті органның аумақтық бөлімшесі басшысының (оны алмастыратын адамның)
бұйрығымен ресімделеді.
3. Бұйрық қабылданған күннен бастап бес жұмыс күні ішінде тиісті ақпарат
жазбаша нысанда дүкен иесінің назарына жеткізіледі.
4. Тұлғаны осы баптың 1-тармағының 1) - 3) тармақшаларында көзделген негіздер
бойынша бажсыз сауда дүкендері иелерінің тізілімінен шығарған жағдайда, аталған
тұлғаның тиісті тізілімге енгізу туралы қайтадан берген өтінішін кеден ісі
саласындағы уәкілетті органның аумақтық бөлімшесі тұлғаны мұндай тізілімнен шығару
туралы бұйрық қабылданған күннен бастап бір жыл өткен соң қарайды.
58-бап. Бажсыз сауда дүкені иесінің міндеттері
Бажсыз сауда дүкенінің иесі:
1) осы Кодекске сәйкес бажсыз сауда кедендік рәсімімен орналастырылған және
өтпеген тауарлардың сақталуын қамтамасыз етуге;
2) осы Кодексте белгіленген шарттар мен талаптарды сақтауға;
3) кедендік бақылауды жүргізу мүмкіндігін қамтамасыз етуге;
4) бажсыз сауда дүкеніне тауарлардың түсу және осы дүкенде оларды өткізу
есебін жүргізуге, сондай-ақ кеден органдарына мұндай тауарлар туралы есептілікті,
оның ішінде ақпараттық технологияларды пайдалана отырып, Қазақстан Республикасы
Үкіметі белгілеген тәртіппен табыс етуге;
5) осы Кодекстің 411-бабына сәйкес кедендік баждарды, салықтарды төлеу
бойынша міндеттер туындаған кезде кедендік баждарды, салықтарды төлеуге;
6) заңды тұлғаны бажсыз сауда дүкендері иелерінің тізіліміне енгізген кеден
ісі саласындағы уәкілетті органның аумақтық бөлімшесін бажсыз сауда дүкендері
иелерінің тізіліміне енгізген кезде өзі мәлімдеген мәліметтердің өзгергендігі
туралы мұндай мәліметтер өзгерген күннен бастап бес жұмыс күні ішінде хабардар
етуге міндетті.
Бажсыз сауда дүкенінің аумағы тек осы Кодексте белгіленген талаптарға ғана
сәйкес пайдаланылуға тиіс. Көрсетілген орындарды өзге мақсаттарға пайдалануға жол
берілмейді.
59-бап. Бажсыз сауда дүкені иесінің жауапкершілігі
Бажсыз сауда дүкенінің иесі бажсыз сауда дүкендеріндегі тауарларды сақтау
және өткізу жөніндегі талаптарды, сондай-ақ бажсыз сауда кедендік рәсімінің
талаптарын сақтамағаны үшін Қазақстан Республикасының заңдарына сәйкес жауапты
болады.
60-бап. Еркін қойма иесі
Кеден органдарының еркін қойма иелерімен өзара қарым-қатынасы Қазақстан
Республикасының халықаралық шартында және (немесе) Қазақстан Республикасының
Үкіметі айқындайтын тәртіппен белгіленеді.
Ескерту: 60-бапқа өзгеріс енгізілді - ҚР 2011.07.05 N 452-IV (алғашқы ресми
жарияланған күнінен бастап қолданысқа енгізіледі) Заңымен.
60-1-бап. Арнайы экономикалық аймақтың қатысушысы
Кеден органдарының арнайы экономикалық аймақтың қатысушыларымен өзара қарым-
қатынасы Қазақстан Республикасының халықаралық шартында және (немесе) Қазақстан
Республикасының Үкіметі айқындайтын тәртіппен белгiленедi.
Ескерту. 60-1-баппен толықтырылды - ҚР 2011.07.05 N 452-IV (2011.10.13 бастап
қолданысқа енгізіледі) Заңымен.
6-тарау. УӘКІЛЕТТІ ЭКОНОМИКАЛЫҚ ОПЕРАТОР 61-бап. Уәкілетті экономикалық оператор
1. Осы Кодекстің 62-бабында көрсетілген шарттарға сай келетін, осы
Кодекстің 65-бабында көзделген арнайы оңайлатуларды пайдалануға құқылы заңды тұлға
уәкілетті экономикалық оператор болып табылады.
2. Заңды тұлғаға уәкілетті экономикалық оператор мәртебесін кеден ісі
саласындағы уәкілетті орган уәкілетті экономикалық операторлар тізіліміне енгізу
туралы куәлік беру арқылы береді және ол Қазақстан Республикасының барлық
аумағында танылады.
Қазақстан Республикасының заңнамасына сәйкес құрылған заңды тұлғаға уәкілетті
экономикалық оператор мәртебесі беріледі.
Уәкілетті экономикалық операторлар тізіліміне енгізу туралы куәліктің нысанын
кеден ісі саласындағы уәкілетті орган бекітеді.
62-бап. Уәкілетті экономикалық оператор мәртебесін
беру шарттары
Мыналар:
1) осы тармақшаның екінші бөлігінде белгіленген жағдайды қоспағанда, кедендік
баждардың, салықтардың төленуін бас қамтамасыз ету ұсынылатын күні Қазақстан
Республикасының салық заңнамасына сәйкес белгіленетін валюталардың нарықтық бағамы
бойынша бір миллион евроға баламалы сомаға кемінде бір жыл мерзімге осы
Кодекстің 16-тарауында көзделген тәртіппен осындай қамтамасыз етудің болуы;
Тауарларды өндіру қызметін жүзеге асыратын және (немесе) Кеден одағы
комиссиясының шешімімен айқындалған критерийлерге сәйкес келген кезде кедендік
әкету бажы қолданылмайтын тауарларды экспорттайтын тұлғалар мұндай қамтамасыз ету
ұсынылатын күні Қазақстан Республикасының заңнамасына сәйкес белгіленетін
валюталардың нарықтық бағамы бойынша жүз елу мың евроға баламалы сомаға кедендік
баждардың, салықтардың төленуін қамтамасыз етуді ұсынады;
2) кемінде екі жыл сыртқы сауда қызметін жүзеге асыру;
3) кеден органына өтініш берген күні Қазақстан Республикасының кеден
заңнамасына сәйкес кедендік төлемдер мен салықтар бойынша берешегінің болмауы;
4) кеден органына өтініш берген күні Қазақстан Республикасының салық
заңнамасына сәйкес берешектердің (бересінің) болмауы;
5) кеден органына өтініш берген күні өтініш берушінің, құрылтайшылардың,
акциялардың бақылау пакеті бар акционерлердің Қазақстан Республикасы Қылмыстық
кодексінің 209, 214, 250-баптарына сәйкес өтелмеген соттылығының болу фактілерінің
болмауы;
6) өтініш берушінің кеден органына өтініш берген күні бір жыл ішінде
Қазақстан Республикасы Әкімшілік құқық бұзушылық туралы
кодексінің 405, 410, 417, 421, 423, 424, 426-434, 438-баптарына сәйкес әкімшілік
жауаптылыққа тартылу фактілерінің болмауы;
7) кедендік операцияларды жасау кезінде кеден органдарына ұсынылған
мәліметтерді шаруашылық операцияларын жүргізу туралы мәліметтермен салыстыруға
мүмкіндік беретін, мынадай талаптарға сай келетін:
кедендік декларацияларды декларациялаудың, бақылаудың және есепке алудың,
оның ішінде кеден органдары пайдаланатын бағдарламалық өнімдермен сәйкес келетін
бағдарламалық өнімді міндетті түрде қолдана отырып, автоматтандырылған жүйесі бар;
бөгде адамдардың рұқсатсыз қол жеткізуінен құжаттарды сақтау және компьютер
жүйесін қорғау мақсатында қауіпсіздік жөніндегі ақпараттық технологиялық шараларды
қамтамасыз ететін;
тауарлар мен көлік құралдарының іс жүзіндегі санының құжаттар бойынша
деректермен сәйкес келмеуін анықтау үшін ішкі бақылау жүйесі бар тауарлардың есебін
жүргізу жүйесінің болуы заңды тұлғаға уәкілетті экономикалық оператор мәртебесін
беру шарттары болып табылады.
63-бап. Уәкілетті экономикалық оператор куәлігін
беру, оның қолданылуын тоқтата тұру және
кері қайтарып алу тәртібі, уәкілетті
экономикалық оператордың міндеттері
1. Уәкілетті экономикалық операторлар тізіліміне енгізу туралы куәлік алу
үшін заңды тұлға кеден ісі саласындағы уәкілетті органға осындай тұлғаның уәкілетті
экономикалық операторлар мәртебесін беру шарттарына сәйкестігін растайтын
мәліметтері бар, заңды тұлға басшысының қолы қойылған және мөрмен куәландырылған
өтінішті, сондай-ақ мынадай құжаттарды:
құрылтай және тіркеу құжаттарының нотариат куәландырған көшірмелерін;
нысанын кеден ісі саласындағы уәкілетті орган белгілейтін
толтырылған сауалнаманы;
осы Кодекстің 144-бабына сәйкес кедендік төлемдердің, салықтардың төленуін
бас қамтамасыз етуді растайтын құжаттардың бірін ұсынады.
2. Кеден ісі саласындағы уәкілетті орган өтінішті және оған қоса берілген
құжаттарды қарау кезінде ондағы мәліметтерді тексереді, сондай-ақ кеден ісі
саласындағы уәкілетті органның аумақтық бөлімшелеріне өтініш берушінің уәкілетті
экономикалық оператор мәртебесін беру шарттарына сәйкестігіне осы Кодекстің 24-
тарауында көзделген көшпелі кедендік тексеру жүргізуді тапсырады.
Өтінішті және оған қоса берілетін құжаттарды қарау, сондай-ақ көшпелі
кедендік тексеру жүргізу нәтижелері бойынша кеден ісі саласындағы уәкілетті орган
өтініш және көрсетілген құжаттар тіркелген күннен бастап күнтізбелік тоқсан күннен
кешіктірмей, уәкілетті экономикалық операторлар тізіліміне тұлғаны енгізу туралы
куәлікті беру жөнінде не бас тарту себебі көрсетіле отырып, мұндай куәлікті беруден
бас тарту жөнінде шешім қабылдайды.
Уәкілетті экономикалық операторлар тізіліміне тұлғаны енгізу туралы куәлікті
беру жөніндегі шешім кеден ісі саласындағы уәкілетті орган басшысының (оны
алмастыратын адамның) бұйрығымен ресімделеді.
Өтініш беруші өтініште, сауалнамада мәліметтерді толық көрсетпеген не осы
баптың 1-тармағында көзделген құжаттар болмаған жағдайда, кеден ісі саласындағы
уәкілетті орган өтініш және оған қоса берілетін құжаттар тіркелген күннен бастап
бес жұмыс күнінен кешіктірмей, бас тарту себебін көрсете отырып, куәлікті беруден
бас тарту туралы өтініш берушіге жазбаша түрде хабарлайды.
3. Уәкілетті экономикалық оператор:
1) кеден ісі саласындағы уәкілетті органға уәкілетті экономикалық оператор
мәртебесін алған кезде өзі мәлімдеген мәліметтердің өзгергендігі және (немесе)
толықтырылғаны туралы мұндай өзгерістер және (немесе) толықтыруларды растайтын
тиісті құжаттарды ұсыну жолымен өзгерістер және (немесе) толықтырулар енгізілген
күннен бастап бес жұмыс күні ішінде хабарлауға;
2) кедендік баждардың, салықтардың төленуін бас қамтамасыз етудің қолданылу
мерзімі аяқталған кезде уәкілетті экономикалық оператор мұндай мерзім аяқталатын
күнге дейін күнтізбелік отыз күннен кешіктірмей, кеден ісі саласындағы уәкілетті
органға көрсетілген бас қамтамасыз етудің қолданылу мерзімін ұзарту не кедендік
баждардың, салықтардың төленуін бас қамтамасыз ету туралы жаңа құжаттарды ұсынуға;
3) осы Кодекстің 62-бабы 7-тармағының талаптарын сақтауға міндетті.
4. Уәкілетті экономикалық операторлар тізіліміне енгізу туралы куәліктің
қолданылуы:
1) Уәкілетті экономикалық оператор Уәкілетті экономикалық операторлар
тізіліміне енгізу туралы куәліктің қолданылуын тоқтата тұру туралы өтініш берген;
2) берешектерді төлеген кезге дейін, осы Кодекстің 160-бабының 2-тармағында
белгіленген мерзім өткеннен кейін кедендік төлемдер, салықтар және өсімпұлдар төлеу
бойынша берешектері болған;
3) Қазақстан Республикасының заңнамасына сәйкес түбегейлі шешім шығарылғанға
дейін өтініш берушіге, құрылтайшыларға, акциялардың бақылау пакеті бар
акционерлерге қатысты Қазақстан Республикасы Қылмыстық кодексінің 209, 214, 250-
баптарына сәйкес қылмыстық іс қозғалу фактілері болған;
4) Қазақстан Республикасының заңнамасына сәйкес түбегейлі шешім шығарылғанға
дейін Қазақстан Республикасы Әкімшілік құқық бұзушылық туралы
кодексінің 405, 410, 417, 421, 423, 424, 426-434, 438-баптары бойынша әкімшілік іс
жүргізудің қозғалу фактілері болған;
5) осы баптың 3-тармағында белгіленген міндеттер орындалмаған кезде тоқтатыла
тұрады.
Кеден ісі саласындағы уәкілетті орган уәкілетті экономикалық операторлар
тізіліміне тұлғаны енгізу туралы куәліктің қолданылуын тоқтата тұрған кезден бастап
бес жұмыс күні ішінде оны жазбаша хабардар етеді.
5. Уәкілетті экономикалық операторлар тізіліміне енгізу туралы куәліктің
күші:
1) уәкілетті экономикалық оператор өзін уәкілетті экономикалық операторлар
тізілімінен шығару туралы өтініш берген;
2) Қазақстан Республикасының заңнамасына сәйкес заңды тұлға таратылған;
3) Қазақстан Республикасының заңнамасына сәйкес заңды тұлға қайта
ұйымдастырылған;
4) өтініш беруші, құрылтайшылар, акциялардың бақылау пакеті бар акционерлер
Қазақстан Республикасы Қылмыстық кодексінің 209, 214, 250-баптарына сәйкес
қылмыстық жауапкершілікке тартылған;
5) Қазақстан Республикасы Әкімшілік құқық бұзушылық туралы кодексінің 405,
410, 417, 421, 423, 424, 426-434, 438-баптарына сәйкес әкімшілік жауаптылыққа
тартылған кезде жойылады.
6. Уәкілетті экономикалық операторлар тізіліміне тұлғаны енгізу туралы
куәліктің қолданылуын тоқтату туралы шешім кеден ісі саласындағы уәкілетті орган
басшысының (оны алмастыратын адамның) бұйрығымен ресімделеді және бұйрық
қабылданған күннен бастап күшіне енеді.
64-бап. Уәкілетті экономикалық операторлар тізілімі
Кеден ісі саласындағы уәкілетті орган уәкілетті экономикалық операторлар
тізілімін жүргізеді және ай сайын әр айдың бесінші күнінен кешіктірмей оны кеден
ісі саласындағы уәкілетті органның интернет-ресурстарында жариялауды қамтамасыз
етеді.
Уәкілетті экономикалық операторлар тізілімінің және осындай тізілімге енгізу
туралы куәліктің нысанын кеден ісі саласындағы уәкілетті орган айқындайды.
65-бап. Уәкілетті экономикалық операторға берілетін
арнайы оңайлатулар
1. Уәкілетті экономикалық операторға мынадай арнайы оңайлатулар берілуі
мүмкін:
1) уәкілетті экономикалық оператордың үй-жайларында, ашық алаңдарында және
өзге аумақтарында тауарларды уақытша сақтау;
2) кедендік декларацияны бергенге дейін осы Кодекстің 298-бабына сәйкес
тауарларды шығару;
3) тауарларды шығаруға байланысты кедендік операцияларды уәкілетті
экономикалық оператордың үй-жайларында, ашық алаңдарында және өзге де аумақтарында
жүргізу;
4) кеден органдарына кеден одағының кедендік шекарасы арқылы өткізілуі
көзделген тауарлар, осындай тауарларды өткізетін халықаралық тасымалдың көлік
құралдары, кеден одағының кедендік аумағына тауарлардың әкеліну немесе мұндай
аумақтан әкетілу уақыты мен орны, кеден одағының кедендік аумағына келетін немесе
мұндай аумақтан кететін жолаушылар туралы алдын ала ақпараттарды электронды түрде
табыс ету;
5) егер декларант ретінде уәкілетті экономикалық оператор болса, кедендік
транзит рәсімдерін жүзеге асырған кезде кеден органдары осы Кодекстің 321-бабында
көзделген кедендік баждар мен салықтардың төленуін қамтамасыз етудің ұсынылуын
талап етпейді.
2. Осы бапта көзделген арнайы оңайлатулар уәкілетті экономикалық оператор
осындай арнайы оңайлатуларды қолдану көзделетін тауарлардың декларанты болуға
құқылы болған жағдайларда ғана қолданылады.
3. Осы бапта көзделген арнайы оңайлатулар қолданылмайтын тауарлар тізбесі
Кеден одағы комиссиясының шешімімен айқындалады.
66-бап. Кеден органдарына алдын ала ақпараттарды
табыс ету
1. Уәкілетті экономикалық операторлар, тасымалдаушылар, оның ішінде кедендік
тасымалдаушылар, кеден өкілдері және өзге де мүдделі тұлғалар кеден органдарына
кеден одағының кедендік шекарасы арқылы өткізілуі көзделген тауарлар, мұндай
тауарларды өткізетін халықаралық тасымалдаудың көлік құралдары, кеден одағының
кедендік аумағына тауарлардың әкеліну немесе мұндай аумақтан әкетілу уақыты мен
орны, кеден одағының кедендік аумағына келетін немесе мұндай аумақтан кететін
жолаушылар туралы алдын ала ақпараттарды электронды түрде табыс ете алады.
2. Кеден органдары Қазақстан Республикасының халықаралық шарттарына сәйкес
кеден одағына мүше мемлекеттердің, шет мемлекеттердің кеден органдарымен
(қызметтерімен) алдын ала ақпарат алмасуды жүзеге асырады.
3. Кеден органдарына алдын ала ақпаратты міндетті түрде беру жағдайлары, оны
беру көлемі, тәртібі және кедендік мақсаттар үшін пайдалану Қазақстан
Республикасының халықаралық шарттарына сәйкес айқындалады.
7-тарау. АҚПАРАТТЫҚ ЖҮЙЕЛЕР МЕН АҚПАРАТТЫҚ
ТЕХНОЛОГИЯЛАР 67-бап. Кеден органдары пайдаланатын ақпараттық
жүйелер, ақпараттық технологиялар және
оларды қамтамасыз ету құралдары
1. Кедендік операциялар ақпараттық жүйе мен ақпараттық технологияларды,
оның ішінде ақпарат берудің электронды тәсіліне негізделген технологияларды,
сондай-ақ оларды қамтамасыз ету құралдарын пайдалана отырып жасай алады.
2. Ақпараттық жүйе мен ақпараттық технологияларды енгізу тиісті халықаралық
стандарттарды және Қазақстан Республикасының ақпараттандыру туралы заңнамасына
сәйкес Қазақстан Республикасының ақпараттық қауіпсіздігі талаптарын қамтамасыз
етуді ескере отырып жүзеге асырылады.
3. Кеден органдары Қазақстан Республикасының заңнамасына сәйкес кеден
органдары әзірлеген, шығарған немесе сатып алған ақпараттық жүйелерді, ақпараттық
технологияларды және оларды қамтамасыз ету құралдарын пайдаланады.
4. Кедендік мақсаттар үшін ақпараттық жүйелерді, ақпараттық технологияларды,
оларды қамтамасыз ету құралдарын және ақпараттарды қорғаудың бағдарламалық–
техникалық құралдарын пайдалану шарттары мен тәртібін, сондай-ақ ақпарат алмасудың
электронды тәсіліне негізделген ақпараттық өзара іс-қимылды ұйымдастыру кезінде
оларға қойылатын талаптарды кеден ісі саласындағы уәкілетті орган айқындайды.
68-бап. Декларанттардың және кеден ісі саласындағы
қызметті жүзеге асыратын тұлғалардың
меншігіндегі бағдарламалық өнімдер
1. Осы Кодексте көзделген құжаттар мен мәліметтерді ұсыну үшін декларанттар
және кеден ісі саласындағы қызметті жүзеге асыратын тұлғалар пайдаланатын
бағдарламалық өнімдер сәйкес болуға тиіс талаптарды Қазақстан Республикасы Үкіметі
белгілейді. Аталған талаптар кеден ісі саласындағы уәкілетті органның ресми
интернет-ресурсында, веб-порталында орналастырылады.
2. Бағдарламалық өнімдердің Қазақстан Республикасы Үкіметі белгілеген
талаптарға сәйкестігі тексерілгеннен кейін ғана оларды кедендік мақсаттар үшін
пайдалануға жол беріледі.
3. Бағдарламалық өнімдерді тексеруді жүргізу үшін осы баптың 1-тармағында
аталған тұлға бағдарламалық өнімге тексеру жүргізу туралы кеден ісі саласындағы
уәкілетті органға мынадай мәліметтер:
1) өтініш беруші туралы мәлімет: жеке тұлға үшін - тегі, аты, әкесінің аты
(ол болған кезде) және оның тұратын жері (мекенжайы); заңды тұлға үшін - атауы және
орналасқан жері (мекенжайы); сәйкестендіру нөмірі;
2) жеке тұлға үшін – жеке басын куәландыратын құжаттың нөмірі, заңды тұлғаны
мемлекеттік тіркеу туралы куәліктің нөмірі қамтылған өтініш береді.
Өтінішке оны жасаған адам қол қояды және Қазақстан
Республикасының заңнамасына сәйкес мөрі болуға тиіс болса, мөрмен куәландырады.
4. Өтінішпен бірге мынадай құжаттар:
1) жеке тұлға үшін - жеке басын куәландыратын құжаттың көшірмесі; заңды
тұлғаны мемлекеттік тіркеу туралы куәлік (нотариат куәландырған көшірмесі);
2) бағдарламалық өнімдерге бағдарламалық және пайдалану құжаттамаларының
жиынтығы;
3) бағдарламалық өнімді әзірлеу кезінде лицензияланған бағдарламалық
құралдардың пайдаланылғанын растайтын құжаттар;
4) әзірленген бағдарламалық өнім арқылы кедендік құжаттарды толтырудың
ережелеріне сәйкес ресімделген кедендік құжаттардың электронды көшірмелерінің
үлгілері қоса берілуге тиіс.
5. Өтініш тіркелген күннен бастап он бес жұмыс күнінен аспайтын мерзімде
кеден ісі саласындағы уәкілетті орган өтініште көрсетілген мәліметтерді, сондай-ақ
осы баптың 4-тармағында көрсетілген құжаттарды қарайды және тексереді.
6. Кеден ісі саласындағы уәкілетті орган кедендік құжаттардың электронды
көшірмелерін қалыптастыру бойынша бағдарламалық өнімдерді әзірлеушілердің тізілімін
жүргізеді, онда мынадай мәліметтер:
1) бағдарламалық өнімді әзірлеуші болып табылатын тұлғаның атауы;
2) бағдарламалық өнімнің атауы;
3) бағдарламалық өнім нұсқаларының нөмірі;
4) электронды кедендік құжаттардың түрі қамтылады.
7. Кедендік құжаттардың электронды көшірмелерін қалыптастыру бойынша
бағдарламалық өнімдерді әзірлеушілерді тізілімге енгізу туралы шешім кеден ісі
саласындағы уәкілетті орган басшысының (не оны алмастыратын адамның) бұйрығымен
ресімделеді және осы баптың 5-тармағында көзделген мерзімнен кешіктірілмей өтініш
берушінің мекенжайына жіберіледі. Бағдарламалық өнімді әзірлеушіні тізілімге
енгізуден бас тартылған жағдайда, кеден ісі саласындағы уәкілетті орган өтініш
тіркелген күннен бастап бес жұмыс күнінен кешіктірмей, бас тарту себептері туралы
аталған тұлғаны жазбаша нысанда хабардар етеді. Өтініш беруші ескертулерді
жойғаннан кейін осы баптың 3 және 4-тармақтарына сәйкес құжаттарды қайтадан табыс
етуге құқылы.
8. Кедендік құжаттардың электронды көшірмелерін қалыптастыру бойынша
бағдарламалық өнімдерді әзірлеушілерді тізілімге енгізу және шығару туралы ақпарат
тиісті бұйрық қабылданған күннен бастап үш жұмыс күнінен кешіктірілмей кеден ісі
саласындағы уәкілетті органның ресми интернет-ресурсында, веб-порталында
орналастырылады.
9. Бағдарламалық өнімдерге қойылатын талаптар өзгерген жағдайда жариялануға
және кеден ісі саласындағы уәкілетті органның ресми интернет–ресурсында, веб-
порталында орналастырылуға жатады.
Кеден ісі саласындағы уәкілетті орган бұрын тексерген бағдарламалық өнімді өз
қызметінде пайдаланатын тұлға оларды осы тарауда көзделген тәртіппен жаңадан
белгіленген талаптарға сәйкес келтіруге міндетті.
69-бап. Декларанттарға және кеден өкілдеріне
кедендік құжаттардың электронды көшірмелерін
қалыптастыруға рұқсат беру
1. Декларант немесе кеден өкілі кеден ісі саласындағы уәкілетті органның
кедендік құжаттардың электронды көшірмелерін қалыптастыруға арналған рұқсатын алу
үшін кеден ісі саласындағы уәкілетті органға мынадай мәліметтер:
1) өтініш беруші туралы мәлімет: жеке тұлға үшін - тегі, аты, әкесінің аты
(ол болған кезде) және оның тұратын жері (мекенжайы); заңды тұлға үшін - атауы және
орналасқан жері (мекенжайы); сәйкестендіру нөмірі;
2) жеке тұлға үшін – жеке басын куәландыратын құжаттың нөмірі, заңды тұлғаны
мемлекеттік тіркеу туралы куәліктің нөмірі қамтылған кедендік құжаттардың
электронды көшірмелерін қалыптастыруға арналған рұқсатты беру туралы өтініш табыс
етеді.
Өтінішке оны жасаған адам қол қояды және Қазақстан Республикасының
заңнамасына сәйкес мөрі болуға тиіс болса, мөрмен куәландырады.
2. Өтінішпен бірге мынадай құжаттар:
1) жеке тұлға үшін - жеке басын куәландыратын құжаттың көшірмесі; заңды
тұлғаны мемлекеттік тіркеу туралы куәлік (нотариат куәландырған көшірмесі);
2) кеден ісі саласындағы уәкілетті органның меншігіндегі кедендік құжаттардың
электронды көшірмелерін қалыптастыру бойынша бағдарламалық өнімдерді пайдалану
жағдайларын қоспағанда, бағдарламалық өнімдерді әзірлеушілер тізіліміне енгізілген
тұлғамен жасалған шарттың нотариат куәландырған көшірмесі қоса берілуге тиіс.
3. Өтініш тіркелген күннен бастап бес жұмыс күні ішінде кеден ісі саласындағы
уәкілетті орган өтініштегі мәліметтерді, сондай-ақ осы баптың 2-тармағында
көрсетілген құжаттарды қарайды және тексереді.
4. Көрсетілген мәліметтер мен құжаттар белгілеген талаптарға сәйкес келген
жағдайда, кеден ісі саласындағы уәкілетті орган өтініш берген тұлғаны осы баптың 3-
тармағында көзделген мерзімде өз шешімі туралы жазбаша хабардар етеді. Кеден ісі
саласындағы уәкілетті органның жазбаша шешімінде берілген код көрсетіледі, кейіннен
оны өтініш берген тұлға әрбір қалыптастырған кедендік құжаттардың электронды
көшірмесінде белгіленген жиекке жазады.
5. Өтініш берушіге берілген код кеден өкілі ретінде қызметті жүзеге асыратын
тұлғалардан басқа, өзге тұлғалар өткізетін тауарларға кедендік құжаттардың
электронды көшірмелерін қалыптастыру үшін пайдаланылмайды.
6. Осы баптың 2-тармағында көрсетілген құжаттар табыс етілмеген жағдайда,
кеден ісі саласындағы уәкілетті орган кедендік құжаттардың электронды көшірмелерін
қалыптастыруға арналған рұқсатты беруден бас тартады және осы баптың 3-тармағында
көзделген мерзімде өтініш берушіге бұл туралы жазбаша хабарлайды.
7. Кеден ісі саласындағы уәкілетті органның берілген код көрсетілген жазбаша
шешімін кеден ісі саласындағы уәкілетті орган мынадай жағдайлардың бірі туындаған
кезде:
1) өтініш беруші осы баптың 5-тармағында белгіленген талаптарды бұзған;
2) өтініш беруші бағдарламалық өнімдерді әзірлеушімен шарттың күшін жойған
және бұл туралы кеден ісі саласындағы уәкілетті органға хабарламаған кезде кері
қайтарып алуы мүмкін.
8. Кеден ісі саласындағы уәкілетті органның осы берілген код көрсетілген
жазбаша шешімін кері қайтарып алу өтініш берушіге берген кодтың күшін жоюға және
мұндай кодпен қалыптастырылған кедендік құжаттардың электронды көшірмелерін
қабылдаудан бас тартуға әкеп соғады.
9. Осы баптың 2-тармағында көрсетілген құжаттардағы мәліметтер өзгерген кезде
декларант немесе кеден өкілі мәліметтер өзгерген күннен бастап күнтізбелік он күн
ішінде кеден ісі саласындағы уәкілетті органды болған өзгерістер туралы жазбаша
хабардар етеді.
10. Осы баптың 7-тармағында көзделген жағдайларды қоспағанда, өтініш берушіге
берілген кодтың қолданылу мерзімі шектелмейді.
70-бап. Кеден органдарының ақпараттық ресурстары
1. Кедендік операцияларды жүргізу кезінде табыс етілетін құжаттар мен
мәліметтер, сондай-ақ оларды жүзеге асыру үшін қажетті құжаттар негізінде
қалыптастырылған кеден органдарының ақпараттық ресурстарына қол жетімділік шектеулі
болады. Ақпараттық ресурстарды қалыптастыру тәртібі және оларға қол жетімділік
Қазақстан Республикасының ақпараттандыру туралы заңнамасымен айқындалады.
Кеден органдарының ақпараттық ресурстары деп кеден органдарының ақпараттық
жүйелерінде жасалатын, өңделетін және жинақталатын деректер базасы қамтылатын
құжатталған ақпараттың ұйымдастырылған жиынтығы түсініледі.
Кеден органдарының Қазақстан Республикасының кеден заңнамасына қатысты
ақпараттық ресурстары ашық және жалпыға бірдей қол жетімді болып табылады.
Жалпыға бірдей қол жетімді ақпараттық ресурстар кеден ісі саласындағы
уәкілетті органның ресми интернет-ресурсында, веб-порталында орналастырылады.
2. Тұлғалардың кеден органдарының иелігіндегі, шектеулі қол жетімді
ақпараттық ресурстардағы ақпаратты алу тәртібі Қазақстан Республикасының
ақпараттандыру туралы заңнамасымен айқындалады.
71-бап. Ақпаратты және ақпараттық процестер мен
ақпараттандыруға қатысатын субъектілердің
құқықтарын қорғау
1. Ақпаратты және ақпараттық процестер мен ақпараттандыруға қатысатын
субъектілердің құқықтарын қорғау Қазақстан Республикасының заңнамасында белгіленген
тәртіппен жүзеге асырылады.
2. Қорғау бағдарламалық өнімдермен, ақпараттық жүйелермен және ақпараттық
технологиялармен үйлесімді және Қазақстан Республикасының техникалық реттеу
туралы заңнамасында белгіленген тәртіппен міндетті түрде сертификаттауға жататын
ақпаратты қорғаудың арнаулы бағдарламалық–техникалық құралдарын енгізу және
пайдалану арқылы қамтамасыз етіледі.
3. Ақпаратты қорғау құралымен қамтамасыз етілетін ақпаратты қорғау деңгейі
ақпараттың санатына сәйкес келуі тиіс. Ақпаратты қорғау деңгейінің белгілі бір
санатқа сәйкес келуін иелігінде ақпараттық ресурстары бар кеден органдары
қамтамасыз етеді.
Ақпаратты қорғау және ақпарттық қорғау құралдарын пайдалану жөніндегі
талаптардың сақталуын бақылауды кеден ісі саласындағы уәкілетті орган Қазақстан
Республикасының заңнамасына сәйкес жүзеге асырады.
72-бап. Кеден органдарының ақпарат алмасуы
Кеден органдары халықаралық шарттарда және Қазақстан Республикасының
заңнамасында айқындалатын тәртіппен және шарттарда шет мемлекеттердің кеден
органдарымен, сондай-ақ халықаралық және өзге де ұйымдармен халықаралық ақпарат
алмасуға қатысады.
8-тарау. КЕДЕНДІК СТАТИСТИКА
73-бап. Тауарлармен сыртқы сауданың кедендік
статистикасы
1. Тауарлармен сыртқы сауданың жай-күйін, қарқынын және даму үрдісін талдау
мақсатында кеден органдары тауарлармен сыртқы сауданың кедендік статистикасының
деректерін қалыптастыру үшін тауарлардың кеден одағының кедендік шекарасы арқылы
өткізілуі туралы мәліметтерді жинауды және өңдеуді жүргізеді.
2. Кеден органдары тауарлармен сыртқы сауданың кедендік статистикасын Кеден
одағы комиссиясының шешімімен бекітілген әдіснамаға сәйкес жүргізеді.
3. Кеден органдары тауарлармен сыртқы сауданың кедендік статистикасының
деректерін:
Қазақстан Республикасының заңнамасында белгіленген тәртіппен Қазақстан
Республикасының Үкіметіне, мемлекеттік органдарына және өзге де ұйымдарына;
халықаралық шарттарда белгіленген тәртіппен халықаралық ұйымдарға табыс
етеді.
4. Кеден одағының комиссиясы кеден одағының тауарларымен сыртқы сауданың
кедендік статистикасының деректерін кеден одағына мүше мемлекеттердің мемлекеттік
органдарына және халықаралық шарттарға сәйкес халықаралық ұйымдарға ұсынады.
5. Кеден органы Қазақстан Республикасы сыртқы саудасының кедендік
статистикасының деректерін кеден ісі саласындағы уәкілетті орган белгілеген
тәртіппен және мерзімдерде жариялайды.
6. Кеден органдары мемлекеттік, коммерциялық, банктік және заңмен қорғалатын
өзге де құпияны (жасырымды) не басқа да жабық ақпаратты қамтымайтын тауарлармен
сыртқы сауданың кедендік статистикасының деректерін, оларды алуға мүдделі Қазақстан
Республикасының ұйымдарына Қазақстан Республикасының заңнамасында белгіленген
тәртіппен және шарттарда ұсына алады.
74-бап. Арнаулы кедендік статистика
1. Кеден органдарына жүктелген міндеттерді шешуді қамтамасыз ету мақсатында
кеден ісі саласындағы уәкілетті орган белгілеген тәртіппен арнаулы кедендік
статистика жүргізіледі.
2. Кеден органдары арнаулы кедендік статистиканың деректерін кедендік
мақсаттар үшін ғана қолданады.
75-бап. Статистикалық мақсаттар үшін пайдаланылатын
құжаттар және мәліметтер
1. Статистикалық мақсаттар үшін тұлғалардың кеден одағының және (немесе)
Қазақстан Республикасының кеден заңнамаларына сәйкес ұсынатын құжаттары мен
мәліметтері пайдаланылады.
2. Статистикалық мақсаттар үшін пайдаланылатын мәліметтерге осы Кодекстің 16-
бабының ережелері қолданылады.
9-тарау. КЕДЕН ОДАҒЫНЫҢ СЫРТҚЫ ЭКОНОМИКАЛЫҚ
ҚЫЗМЕТІНІҢ БІРЫҢҒАЙ ТАУАР НОМЕНКЛАТУРАСЫ.
ТАУАРЛАРДЫ СЫНЫПТАУ 76-бап. Кеден одағының Сыртқы экономикалық
қызметінің бірыңғай тауар
номенклатурасы
Кеден одағының Сыртқы экономикалық қызметінің бірыңғай тауар номенклатурасы
(бұдан әрі – Сыртқы экономикалық қызметтің тауар номенклатурасы) сыртқы
экономикалық қызметтің сыртқы сауда және өзге де түрлерін кедендік-тарифтік және
тарифтік емес реттеу шараларын жүзеге асыру, кедендік статистиканы жүргізу үшін
қолданылады.
77-бап. Сыртқы экономикалық қызметтің
тауар номенклатурасын жүргізу
1. Сыртқы экономикалық қызметтің тауар номенклатурасы Дүниежүзілік кеден
ұйымының Тауарларды сипаттау мен кодтаудың үйлестiрiлген жүйесіне және Тәуелсіз
Мемлекеттер Достастығының Сыртқы экономикалық қызметінің бірыңғай тауар
номенклатурасына негізделеді.
2. Сыртқы экономикалық қызметтің тауар номенклатурасын Кеден одағының
комиссиясы бекітеді.
3. Сыртқы экономикалық қызметтің тауар номенклатурасына өзгерістер енгізу
туралы шешімдерді кеден ісі саласындағы уәкілетті органның ұсыныстары негізінде
Кеден одағының комиссиясы қабылдайды.
Сыртқы экономикалық қызметтің тауар номенклатурасын және оған өзгерістер
енгізу туралы шешімді Кеден одағының комиссиясы жариялайды.
4. Сыртқы экономикалық қызметтің тауар номенклатурасын техникалық жүргізу
Кеден одағы Кеден кодексінің 51-бабының 4-тармағында белгіленген тәртіппен жүзеге
асырылады.
78-бап. Тауарларды сыныптау
1. Тауарларды кедендік декларациялау кезінде олар Сыртқы экономикалық
қызметтің тауар номенклатурасы бойынша сыныпталуға жатады.
2. Кеден декларациясында мәлімделген тауарларды сыныптаудың дұрыстығын
тексеруді, бақылау-өткізу пункттерінің және мамандандырылған кедендік мекемелердің
лауазымды адамдарын қоспағанда, кеден органдарының лауазымды адамдары жүзеге
асырады.
3. Тауарлардың дұрыс жіктелмеуі анықталған жағдайда, осы баптың 2-тармағында
анықталған кеден органы тауарларды сыныптауды дербес жүзеге асырады және Қазақстан
Республикасының Үкіметі айқындаған нысан бойынша тауарларды сыныптау жөнінде шешім
қабылдайды.
4. Тауарларды сыныптау деп қарастырылатын тауарларды Сыртқы экономикалық
қызметтің тауар номенклатурасы бойынша нақты тауарлық позицияларға, субпозицияларға
және кіші субпозицияларға кезең-кезеңмен жатқызу түсініледі.
Тауарларды сыныптау мына негізгі критерийлердің:
1) тауар орындайтын функция;
2) тауар жасалған материал негізінде жүзеге асырылады.
Бұл ретте, тауарлардың өңделу дәрежесін ескере отырып, оларды Сыртқы
экономикалық қызметтің тауар номенклатурасына түсініктеме берудің негізгі
ережелерін және бөлімдерге, топтарға ескертпелерді (оның ішінде тауарлық
позицияларға, субпозицияларға ескертпелерді), сондай-ақ ерекше сыныптау мәселелерін
түсіндіретін қосымша ескертпелерді қолдану негізінде тауарлық субпозицияларға
бірдей жатқызу принципі сақталады.
5. Тауарларды сыныптау кезінде кеден органдары, декларанттар немесе кеден
өкілдері түсініктеме берудің негізгі ережелерін; бөлімдерге, топтарға, позицияларға
ескертпелерді; Сыртқы экономикалық қызметтің тауар номенклатурасына түсініктемені;
Дүниежүзілік кеден ұйымының Үйлестірілген жүйесі жөніндегі комитетінің Сыныптау
бойынша пікірлер компендиумін; кеден ісі саласындағы уәкілетті органның тауарларды
сыныптау бойынша алдын ала шешімдерінің электрондық базасын; Кеден одағы
комиссиясының және кеден ісі саласындағы уәкілетті органның тауарлардың жекелеген
түрлерін сыныптау бойынша түсініктемесін қолданады.
6. Тауарларды сыныптау кезінде кеден органдары декларант табыс еткен
жөнелтуші елдің кедендік декларацияларының көшірмелерін, егер декларант мұны табыс
ете алатын жағдайда, тәуелсіз сарапшы ұйымдардың қорытындыларын, анықтамаларын,
сондай-ақ тауарларға ілеспе құжаттарда көрсетілген мәліметтерді назарға алады.
7. Кедендік декларациялау үшін кедендік декларация берген кезде декларант
Сыртқы экономикалық қызметтің тауар номенклатурасы бойынша тауарды сыныптайды және
кедендік декларацияда тауардың кодын мәлімдейді.
8. Егер тауарларды кедендік декларациялау кезінде декларант кедендік
декларацияда тауарлардың кодын дұрыс мәлімдеген болса, онда кеден органының
лауазымды адамы қосымша құжаттарды табыс етуді сұрамай, тауарлардың сыныпталуы
бойынша мәліметтерді тексеруді аяқтайды.
9. Егер тауарларды кедендік декларациялау кезінде декларант кедендік
декларацияда тауарлардың кодын Сыртқы экономикалық қызметтің тауар номенклатурасы
бойынша дұрыс мәлімдемеген болса, онда кеден органының лауазымды адамы декларанттан
тауарларды сыныптау үшін қажетті қосымша құжаттарды бір жұмыс күні ішінде жазбаша
сұрайды. Кеден органы күнтізбелік бес күннен кешіктірмей Қазақстан Республикасының
Үкіметі айқындаған нысан бойынша тауарларды сыныптау жөнінде шешім шығарады.
10. Тауарларды сыныптау үшін қосымша құжаттар сұралған жағдайда, кеден органы
декларанттың жазбаша өтініші бойынша:
кедендік баждар мен салықтарды төлеу қамтамасыз етілген кезде - кедендік
баждар мен салықтар салынатын;
кеден органының жазбаша сұрау салуында белгіленген мерзімде сұратылған
құжаттарды беру бойынша декларанттың міндеттемесі болған кезде кедендік баждар мен
салықтар салынбайтын тауарлардың шартты шығарылуын жүзеге асырады.
Кедендік баждар мен салықтардың төленуін қамтамасыз ету сомасының мөлшері
ішкі тұтыну үшін шығарудың кедендік рәсімі мәлімделген кезде төлеуге жататын
кедендік баждар мен салықтардың сомасынан аз болмауға тиіс.
Кедендік баждар мен салықтардың төленуін қамтамасыз етудің қолданылу мерзімі
тауарлар шартты шығарылған күннен бастап күнтізбелік отыз күннен кем болмауға тиіс.
11. Декларант кеден органының тауарларды сыныптау жөніндегі шешімімен
келіскен жағдайда, декларант кедендік декларацияда мәлімделген мәліметтерді осы
Кодекстің 289-бабының 1-тармағына сәйкес өзгертуге немесе толықтыруға тиіс.
12. Кеден органының тауарларды сыныптау жөніндегі шешімі екі дана етіп
ресімделеді және оған тауарларды кедендік декларациялауды жүргізген кеден органының
басшысы (оны алмастыратын адам) қол қояды.
13. Кеден органының тауарларды сыныптау жөніндегі шешімінің орындалуы
міндетті болып табылады.
14. Кеден органы қабылдаған тауарларды сыныптау жөніндегі шешіммен келіспеген
жағдайда, декларант немесе кеден ісі саласындағы қызметті жүзеге асыратын тұлға не
олардың өкілдері Қазақстан Республикасының заңнамасына сәйкес кеден органының
немесе кеден органы лауазымды адамының іс-әрекетіне (әрекетсіздігіне) шағым жасауға
құқылы.
15. Тауарларды сыныптау жөніндегі шешімге шағым жасалған кезде шағым жасаған
тұлға кеден ісі саласындағы уәкілетті органға бұйымдардың фотосуреттерін,
суреттерін, сызбаларын, паспорттарын, тауарлардың сынамасын және үлгілерін,
тауарлардың негізгі техникалық, коммерциялық сипаттамаларын және тауарларды бірдей
сыныптауға мүмкіндік беретін ақпаратты ұсынады.
16. Кеден органдарының тауарларды сыныптау жөніндегі шешімдерінің бланкілері
қатаң есептілік бланкілері болып табылады, олардың типографиялық тәсілмен
орындалған, кеден органының кодын қамтитын есептік сериясы және нөмірі болады.
17. Кеден ісі саласындағы уәкілетті орган немесе кеден ісі саласындағы
уәкілетті органның аумақтық бөлімшесі осы тарауға сәйкес тауарларды сыныптау
жөнінде алдын ала шешімдер қабылдайды және кеден ісі саласындағы уәкілетті органның
ресми интернет-ресурсында, веб-порталында жариялауды қамтамасыз ете отырып,
тауарлардың жекелеген түрлерін сыныптау бойынша түсіндірулер береді.
Тауарларды сыныптау жөнінде алдын ала шешімдер тауарларды Қазақстан
Республикасының аумағында декларациялау кезінде міндетті болып табылады.
18. Кеден ісі саласындағы уәкілетті орган тауарларды сыныптау жөніндегі алдын
ала шешімдердің деректер қорын жүргізуді жүзеге асырады.
79-бап. Алдын ала шешім қабылдау тәртібі
1. Сыртқы экономикалық қызметтің тауар номенклатурасы бойынша тауарларды
сыныптау жөніндегі алдын ала шешімді қабылдау тәртібі осы Кодекстің 80-83-
баптарымен айқындалады.
2. Алдын ала шешім тауардың белгілі бір маркасын, моделін, артикулі мен
модификациясын қамтитын әрбір атауына қабылданады.
3. Алдын ала шешімнің нысаны Кеден одағы комиссиясының шешімімен айқындалады.
4. Өтініш беруші алдын ала шешімді жоғалтқан жағдайда кеден ісі саласындағы
уәкілетті орган немесе кеден ісі саласындағы уәкілетті органның аумақтық бөлімшесі
өтініш берушінің жоғалтқан алдын ала шешімге сілтемесі бар жазбаша өтінішінің
негізінде жазбаша өтініш тіркелген күннен бастап бес жұмыс күні ішінде өтініш
беруші бұрын алған алдын ала шешімнің телнұсқасын береді.
5. Кеден ісі саласындағы уәкілетті орган осы Кодекстің 213-бабына сәйкес
тауарларды сыныптау жөніндегі алдын ала шешімдермен ақпараттық алмасуды жүзеге
асырады.
80-бап. Алдын ала шешім қабылдау туралы өтініш
1. Алдын ала шешімді тұлғаның (бұдан әрі осы тарауда – өтініш беруші) жазбаша
түрде немесе электрондық құжат түрінде берген өтініші негізінде кеден ісі
саласындағы уәкілетті орган немесе кеден ісі саласындағы уәкілетті органның
аумақтық бөлімшесі қабылдайды.
2. Тауарларды сыныптау жөніндегі алдын ала шешімді қабылдау туралы өтініште
тауарлардың толық коммерциялық атауы, фирмалық атауы, негізгі техникалық,
коммерциялық сипаттамалары және тауарларды бірдей сыныптауға мүмкіндік беретін өзге
де ақпарат болуға тиіс. Қажет болған жағдайда осы алдын ала шешімді қабылдау үшін
өтініш берушінің мөрімен куәландырылған бұйымдардың фотосуреттері, суреттері,
сызбалары, төлқұжаттары, тауарлардың сынамалары мен үлгілері және басқа да
құжаттары табыс етіледі.
3. Егер өтініш беруші табыс еткен мәліметтер алдын ала шешім қабылдау үшін
жеткіліксіз болса, кеден ісі саласындағы уәкілетті орган немесе кеден ісі
саласындағы уәкілетті органның аумақтық бөлімшесі өтініш берушіні кеден органына
алдын ала шешім қабылдау туралы өтініш берген күннен бастап күнтізбелік он бес күн
ішінде қосымша ақпарат беру қажеттілігі туралы хабардар етеді. Қосымша ақпарат
өтініш берушіге жазбаша хабарланған күннен бастап күнтізбелік отыз күн ішінде табыс
етілуге тиіс. Егер ақпарат белгіленген мерзімде берілмесе, алдын ала шешім қабылдау
туралы өтініш қабылданбайды.
81-бап. Алдын ала шешім қабылдау және оның қолданылу
мерзімдері
1. Алдын ала шешім қабылдау туралы өтініш тіркелген күннен бастап күнтізбелік
жиырма күн ішінде алдын ала шешім қабылданады.
Осы Кодекстің 80-бабының 3-тармағына сәйкес қосымша ақпарат беру қажет
болған жағдайда, осы тармақтың бірінші бөлігінде көрсетілген мерзім тоқтатыла
тұрады және сұрау салынған мәліметтерді қамтитын соңғы құжат алынған күннен бастап
қайта жаңартылады.
2. Егер осы Кодекстің 82-бабына сәйкес алдын ала шешім өзгертілмесе, кері
қайтарылмаса не оның қолданысы тоқтатылмаса, ол қабылданған күннен бастап үш жыл
бойы қолданылады.
82-бап. Алдын ала шешімнің қолданылуын тоқтату,
оны өзгерту немесе кері қайтару
1. Кеден ісі саласындағы уәкілетті орган немесе кеден ісі саласындағы
уәкілетті органның аумақтық бөлімшесі өзі қабылдаған алдын ала шешімнің қолданысын
тоқтату, оны өзгерту немесе кері қайтарып алу туралы шешім қабылдай алады.
Алдын ала шешімнің қолданысын тоқтату, оны өзгерту немесе кері қайтарып алу
туралы шешім өтініш берушіге алдын ала шешімнің қолданысын тоқтату, оны өзгерту
немесе кері қайтарып алу туралы шешім шығарылған күннен кейінгі күннен
кешіктірілмей жіберіледі.
2. Егер кеден ісі саласындағы уәкілетті орган немесе кеден ісі саласындағы
уәкілетті органның аумақтық бөлімшесі өтініш беруші алдын ала шешімді қабылдау үшін
жалған немесе қолдан жасалған құжаттар, дұрыс емес және (немесе) толық емес
мәліметтер ұсынғанын анықтаса, алдын ала шешімнің қолданысын тоқтату туралы шешім
қабылданады.
Алдын ала шешімнің қолданысын тоқтату туралы шешім осындай алдын ала шешім
қабылданған күннен бастап күшіне енеді.
3. Алдын ала шешімді өзгерту:
кеден ісі саласындағы уәкілетті орган немесе кеден ісі саласындағы уәкілетті
органның аумақтық бөлімшесі немесе өтініш беруші алдын ала шешім қабылдау кезінде
жіберілген кемшіліктерді анықтаған;
Кеден одағының комиссиясы тауарлардың жекелеген түрлерін сыныптау жөнінде
шешімдер немесе түсініктемелер қабылдаған жағдайларда жүргізіледі.
Кеден ісі саласындағы уәкілетті органның немесе кеден ісі саласындағы
уәкілетті орган аумақтық бөлімшесінің алдын ала шешімді өзгерту туралы шешімі осы
шешімді өзгерту туралы шешімде көрсетілген мерзімде күшіне енеді.
4. Алдын ала шешім:
соларға қатысты алдын ала шешім қабылданған тауарлардың сыныпталуына әсер
ететін Сыртқы экономикалық қызметтің тауар номенклатурасына өзгерістер енгізілген;
Дүниежүзілік кеден ұйымы кеден одағына мүше мемлекеттер қолданатын тауарларды
сыныптау жөнінде шешім қабылдаған;
Кеден одағының комиссиясы тауарлардың жекелеген түрлерін сыныптау жөнінде
шешімдер немесе түсініктемелер қабылдаған жағдайларда қайтарып алынады.
Алдын ала шешімді қайтарып алу туралы шешімді кеден ісі саласындағы уәкілетті
орган немесе кеден ісі саласындағы уәкілетті органның аумақтық бөлімшесі Кеден
одағы комиссиясының шешімдері мен түсініктемелері жарияланғаннан кейін күнтізбелік
отыз күн ішінде қабылдайды және осындай шешімдермен бір мезгілде күшіне енеді.
5. Алдын ала шешімнің қолданысын тоқтату, оны өзгерту немесе қайтарып алу
туралы шешім осындай шешім қабылданған күннен кейінгі күннен кешіктірілмей кеден
органдарының назарына жеткізіледі.
83-бап. Алдын ала шешімдердің жариялылығы
Мемлекеттік, коммерциялық, банктік және заңмен қорғалатын өзге де құпия
(жасырым) болып табылатын ақпаратты не мүдделі тұлғаға қатысты басқа да жабық
ақпаратты қоспағанда, алдын ала шешімдер Кеден одағы комиссиясының ресми интернет-
ресурсында орналастырылады.
84-бап. Белгілі бір уақыт кезеңі ішінде әртүрлі
партиямен әкелу көзделген, құрастырылмаған
немесе бөлшектелген түрдегі, оның ішінде
жинақталмаған немесе аяқталмаған түрдегі
тауарды сыныптау туралы шешім қабылдау
тәртібі
1. Декларациялау ерекшеліктері осы Кодексте көзделген, белгілі бір уақыт
кезеңі ішінде әртүрлі партиямен әкелу көзделген, құрастырылмаған немесе
бөлшектелген түрдегі, оның ішінде жинақталмаған немесе аяқталмаған түрдегі тауарды
сыныптау туралы шешімді (бұдан әрі – жинақталмаған түрдегі тауарды сыныптау туралы
шешім) тұлғаның жазбаша өтініші негізінде кеден ісі саласындағы уәкілетті орган
қабылдайды.
2. Жинақталмаған түрдегі тауарды сыныптау туралы шешім өтініш берушіге мына
шарттар бір мезгілде сақталғанда:
сыртқы сауда шарты (келісімшарты) өтініш берушінің атынан жасалған;
өтініш беруші тауарларды алушы болып табылған кезде беріледі.
3. Жинақталмаған түрдегі тауарды сыныптау туралы шешім қабылдау жөнінде
өтініш:
нотариат куәландырған сыртқы сауда шартын (келісімшартын);
өтініш беруші туралы мәліметті;
тауар туралы мәліметті (атауы, тауардың құрамдас бөліктерінің тізбесі);
тауарды жеткізу мерзімін;
тауар орналастырылатын кедендік рәсімді;
тауарды декларациялау жүзеге асырылатын кеден органының атауын қамтуға тиіс.
Өтінішке құжаттар қоса беріледі, олардың негізінде жинақталмаған түрдегі
тауарды сыныптау туралы шешім қабылданады (жұмыс істеу принципі мен функцияларын
көрсете отырып, тауардың және оның құрамдас бөліктерінің техникалық сипаттамасы,
монтаждау немесе жинау тәсілдерінің сипаттамасы, тауар және оның құрамдас бөліктері
жасалған материалдардың сипаттамасы, жинақтау сызбалары, схемалары, мүмкін болса
тауардың фотосуреттері, өндірушілердің каталогтары, бейне материалдар, егжей-
тегжейлі ерекшелігі).
4. Өтініш кедендік декларациялау үшін тауардың бірінші партиясы табыс
етілгенге дейін беріледі.
5. Егер өтініш беруші табыс еткен құжаттар мен мәліметтер жинақталмаған
түрдегі тауарды сыныптау туралы шешім қабылдауға жеткіліксіз болса, кеден ісі
саласындағы уәкілетті орган өтініш берушіге сыныптау туралы шешім қабылдау туралы
өтініш берілген күннен бастап күнтізбелік он бес күн ішінде қосымша ақпарат беру
қажеттілігі туралы хабарлайды.
Қосымша ақпарат өтініш берушіге жазбаша хабарланған күннен бастап күнтізбелік
отыз күн ішінде табыс етілуге тиіс.
Егер ақпарат белгіленген мерзімде берілмесе не өтініш беруші тауарды жинақталмаған
түрдегі тауарды сыныптау үшін қажетті құжаттар мен мәліметтерді табыс етуден бас
тартса, мұндай тауарды сыныптау туралы шешім қабылдау жөніндегі өтініш қайтарылады.
Жинақталмаған түрдегі тауарды сыныптау туралы шешім қабылдау туралы өтініш:
егер тауардың құрамдас бөліктері құрастырылмаған немесе бөлшектелген түрде,
оның ішінде жинақталмаған немесе аяқталмаған түрде сыныптау ережелеріне сәйкес
аяқталған немесе жинақталған тауардың коды бойынша сыныпталатын тауарды құрмаса;
өтініште және оған қоса берілетін құжаттарда бір-біріне қайшы келетін ақпарат
болған кезде қайтарылады.
85-бап. Жинақталмаған түрдегі тауарды сыныптау
туралы шешім қабылдау мерзімі
1. Жинақталмаған түрдегі тауарды сыныптау туралы шешім өтініш тіркелген
күннен бастап күнтізбелік отыз күн ішінде қабылданады.
Осы Кодекстің 84-бабының 5-тармағына сәйкес қосымша ақпарат беру қажет болған
жағдайда, осы тармақтың бірінші бөлігінде көрсетілген мерзім тоқтатыла тұрады және
сұратылған мәліметтерді қамтитын соңғы құжатты кеден ісі саласындағы уәкілетті
орган алған күннен бастап жаңартылады.
2. Жинақталмаған түрдегі тауарды сыныптау туралы шешімнің нысанын Қазақстан
Республикасының Үкіметі айқындайды.
86-бап. Жинақталмаған түрдегі тауарды
сыныптау туралы шешімнің қолданылу мерзімі
Жинақталмаған түрдегі тауарды сыныптау туралы шешім қабылданған күнінен
бастап күшіне енеді және қатарынан күнтізбелік он екі айдан аспауға тиіс.
87-бап. Жинақталмаған түрдегі тауарды сыныптау
туралы шешімді өзгерту немесе оның
қолданылуын тоқтату
1. Жинақталмаған түрдегі тауарды сыныптау туралы шешімді өзгерту:
1) кеден органдары орындауға міндетті тауарлардың жекелеген түрлері жөніндегі
шешімді және түсініктемені кеден ісі саласындағы уәкілетті орган қабылдаған;
2) жинақталмаған түрдегі тауарды сыныптау туралы шешім қабылдаған кезде
немесе өтініш беруші құжаттар дайындаған кезде жіберілген қателер, әріп қателері
анықталған;
3) Кеден одағының сыртқы экономикалық қызметінің тауар номенклатурасы
өзгертілген жағдайларда жүргізіледі.
Жинақталмаған түрдегі тауарды сыныптау туралы шешімді өзгерту туралы шешім
жинақталмаған түрдегі тауарды сыныптау туралы шешімді өзгерту туралы шешімде
көрсетілген күннен бастап күшіне енеді.
2. Жинақталмаған түрдегі тауарды сыныптау туралы шешімнің қолданысын тоқтату:
1) егер кеден органы өтініш берушінің жинақталмаған түрдегі тауарды сыныптау
туралы шешім қабылдау үшін жалған немесе қолдан жасалған құжаттар немесе дұрыс емес
мәліметтер бергенін анықтаған;
2) егер кедендік декларация Қазақстан Республикасының кеден заңнамасында
көзделген мерзімде тапсырылмаған;
3) егер өтініш беруші тауар жеткізуден жазбаша түрде бас тартқан, оның ішінде
шартты түрде шығарылған тауардың құрамдас бөліктері болған жағдайларда жүргізіледі.
Егер шартты түрде шығарылған тауардың құрамдас бөліктері сыныптау ережесіне
байланысты жинақталмаған түрдегі тауарды сыныптау туралы шешімде көрсетілген
аяқталған немесе жинақты тауардың сыныптау кодына жататын болса, жинақталмаған
түрдегі тауарды сыныптау туралы шешімнің қолданысын тоқтату туралы шешім
қабылданбайды.
Сыныптау туралы шешімнің қолданысын тоқтату туралы шешім сыныптау туралы
шешім қабылданған күннен бастап күшіне енеді.
88-бап. Жинақталмаған түрдегі тауарды сыныптау
туралы шешімнің қолданысы тоқтатылған
кезде тауарларды сыныптау
Жинақталмаған түрдегі тауарды сыныптау туралы шешімнің қолданысы тоқтатылған
кезде тауардың жеткізілетін жеке құрамдас бөліктері кеден одағының және (немесе)
Қазақстан Республикасының кеден заңнамаларында белгіленген тәртіппен кедендік
декларация тапсырыла отырып, кедендік декларациялауға жатады. Бұл ретте, машинаның
көрсетілген құрамдас бөліктері кеден одағы сыртқы экономикалық қызметінің Тауар
номенклатурасына сәйкес жеке тауарлар ретінде сыныпталады.
89-бап. Жинақталмаған түрдегі тауарды сыныптау
туралы шешімдердің есебі
Жинақталмаған түрдегі түрдегі тауарды сыныптау туралы шешімдердің есебін
кеден ісі саласындағы уәкілетті орган жүзеге асырады.
90-бап. Жинақталмаған түрдегі тауарды сыныптау туралы
шешімнің қолданылу мерзімін ұзарту
1. Кеден ісі саласындағы уәкілетті орган жинақталмаған түрдегі тауарды
сыныптау туралы шешімнің қолданылу мерзімі аяқталғанға дейінгі кемінде күнтізбелік
отыз күн ішінде берілген өтініш берушінің жазбаша өтініші болған кезде көрсетілген
шешімнің қолданылу мерзімін тауардың жекелеген құрамдас бөліктерін толығымен
жеткізу кезеңіне ұзартады.
2. Өтініш беруші кеден ісі саласындағы уәкілетті органға жазбаша өтінішінде
мына мәліметтер:
оған сәйкес кеден одағының Сыртқы экономикалық қызметі тауар
номенклатурасының бірыңғай коды бойынша тауардың жекелеген құрамдас бөліктерін
кедендік декларациялау жүзеге асырылатын жинақталмаған түрдегі тауарды сыныптау
туралы шешімнің нөмірі мен қабылданған күні;
оған сәйкес кеден одағының Сыртқы экономикалық қызметі тауар
номенклатурасының бірыңғай коды бойынша тауардың жекелеген құрамдас бөліктерін
кедендік декларациялау жүзеге асырылатын шарттың деректемелері;
жинақталмаған түрдегі тауарды сыныптау туралы берілген шешімнің қолданылу
мерзімінде тауардың барлық жекелеген құрамдас бөліктерін кедендік декларациялауды
аяқтаудың мүмкін еместігіне негіз болған себептер;
тауардың жекелеген құрамдас бөліктерін кедендік декларациялауды жүзеге
асыратын кеден органының атауы;
тауардың жекелеген құрамдас бөліктерінің соңғы партиясын әкелу аяқталатын
мерзім көрсетілуге тиіс.
3. Әкелінген тауардың жекелеген құрамдас бөліктерін шартты шығару үшін табыс
етілген ресімделген кедендік декларациялардың көшірмелері алдын ала сыныптау
шешімінің қолданылу мерзімін ұзарту туралы өтінішке қоса беріледі.
4. Алдын ала сыныптау шешімінің қолданылу мерзімін ұзарту туралы өтініш кеден
ісі саласындағы уәкілетті органда тіркелген күнінен бастап күнтізбелік он күн
ішінде қаралады.
5. Жинақталмаған түрдегі тауарды сыныптау туралы шешімнің қолданылу мерзімін
ұзарту туралы шешім екі дана етіп ресімделеді.
Бірінші данасы өтініш берушіге жіберіледі. Екінші данасы белгілі бір уақыт
кезеңі ішінде әртүрлі партиямен әкелу көзделген, құрастырылмаған немесе
бөлшектелген түрдегі, оның ішінде жинақталмаған немесе аяқталмаған түрдегі
тауарларды кедендік декларациялауды жүзеге асырған кеден органына жіберіледі.
10-тарау. ТАУАРЛАР ШЫҒАРЫЛҒАН ЕЛ
91-бап. Тауарлар шығарылған ел туралы жалпы ережелер
1. Кеден одағының кеден заңнамасында белгіленген критерийлерге сәйкес
тауарлар толығымен өндірілген немесе жеткілікті түрде өңделген (қайта өңделген) ел
тауарлар шығарылған ел болып есептеледі. Бұл ретте тауарлар шығарылған ел деп елдер
тобы, не елдердің кеден одақтары не, егер тауарларды шығарған елді айқындау мақсаты
үшін оларды бөліп көрсету қажеттілігі болса, елдің өңірі немесе бөлігі түсініледі.
2. Тауарлар шығарылған елді айқындау кедендік-тарифтік және тарифтік емес
реттеу шараларын қолдану тауарлар шығарылған елге байланысты болған барлық
жағдайларда жүргізіледі.
3. Тауарлар шығарылған елді айқындау тауарлар шығарылған елді айқындау
ережелерін реттейтін Қазақстан Республикасының халықаралық шарттарына сәйкес
жүзеге асырылады.
4. Кеден ісі саласындағы уәкілетті орган немесе кеден ісі саласындағы
уәкілетті органның аумақтық бөлімшесі тауарлар шығарылған ел туралы алдын ала шешім
қабылдай алады.
Кеден ісі саласындағы уәкілетті орган немесе орталық кеден ісі саласындағы
уәкілетті органның аумақтық бөлімшесі тұлғаның (өтініш берушінің) өтініші бойынша
тауарлар туралы мәліметтер болған кезде тауарлар шығарылған елді айқындауға қатысты
алдын ала шешім қабылдайды.
Тауарлар шығарылған елді айқындауға қатысты алдын ала шешімдерді кеден ісі
саласындағы уәкілетті орган преференциалдық және преференциалдық емес режимдерді
қолданған кезде қабылдайды. Тауарлар шығарылған елді айқындауға қатысты алдын ала
шешім қабылдау нысанын Қазақстан Республикасының Үкіметі айқындайды.
92-бап. Тауарлар шығарылған елді растау
1. Тауарлар шығарылған елді растауда кеден ісі саласындағы уәкілетті орган
немесе кеден ісі саласындағы уәкілетті органның аумақтық бөлімшесі тауарлардың
шығарылған елін растайтын құжаттардың табыс етілуін талап етуге құқылы.
2. Тауарлардың шығарылған жері туралы декларация немесе тауарлардың
шығарылған жері туралы сертификат тауарлардың шығарылған елін растайтын құжаттар
болып табылады.
93-бап. Тауардың шығарылған жері туралы декларация
1. Тауарлардың шығарылған жері туралы декларация, тауарларды шығарған елді
айқындауға мүмкіндік беретін мәліметтер көрсетілген жағдайда, тауарларды әкетумен
байланысты тауарларды шығарған ел туралы дайындаушы, сатушы немесе жөнелтуші
жасаған мәлімдемелерді білдіреді. Мұндай декларация ретінде коммерциялық немесе
тауарға қатысы бар кез келген басқа құжаттар пайдаланылады.
2. Егер тауарлардың шығарылған жері туралы декларацияда тауарларды шығарған
ел туралы мәліметтер қолданылуы тауарларды шығарған елді айқындау ережелері
мәселелерін реттейтін Қазақстан Республикасының халықаралық шарттарында
көзделгеннен өзгеше критерийлерге негізделсе, тауарларды шығарған ел осы
халықаралық шарттарда айқындалған критерийлерге сәйкес айқындалады.
94-бап. Тауардың шығарылған жері туралы сертификат
1. Тауарлардың шығарылған елі туралы куәландыратын және осы елдің немесе,
егер әкету елінде сертификат тауарлар шығарылған елден алынған мәліметтер негізінде
берілсе, әкету елінің уәкілетті органдары немесе ұйымдары берген құжат тауардың
шығарылған жері туралы сертификат болып табылады.
Егер тауардың шығарылған жері туралы сертификатта тауарлар шығарылған ел
туралы мәліметтер, қолданылуы тауарлар шығарылған елді айқындау ережелері
мәселелерін реттейтін Қазақстан Республикасының халықаралық шарттарында
көзделгеннен өзгеше критерийлерге негізделсе, тауарлар шығарылған ел осы
халықаралық шарттарда айқындалған критерийлерге сәйкес айқындалады.
2. Тауарларды Қазақстан Республикасының аумағынан әкету кезінде, егер
көрсетілген сертификат келісімшарт талаптары бойынша, тауарларды әкелу елінің
ұлттық ережелері бойынша қажет болса немесе, егер көрсетілген сертификаттың болуы
халықаралық шарттарда көзделсе, Қазақстан Республикасының уәкілетті органдары
немесе ұйымдары тауарлардың шығарылған жері туралы сертификатты береді.
Тауардың шығарылған жері туралы сертификатты берген уәкілетті органдар мен
ұйымдар оның көшірмесін және соның негізінде тауарлардың шығарылған жері расталған
өзге де құжаттарды берілген күнінен бастап кемінде бес жыл сақтауға міндетті.
3. Тауардың шығарылған жері туралы сертификат кедендік декларациямен және
Қазақстан Республикасына кедендік рәсіммен әкелінетін тауарларды орналастыру
кезінде табыс етілетін басқа да құжаттармен бір мезгілде табыс етіледі. Сертификат
жоғалған жағдайда Қазақстан Республикасының заңнамасында белгіленген тәртіппен
берілген телнұсқа қабылданады.
4. Егер тауардың шығарылған жері туралы сертификат кеден одағының кеден
заңнамасында белгіленген оны ресімдеуге және (немесе) толтыруға қойылған талаптарды
бұза отырып ресімделсе, кеден органы тарифтік преференциялар беру үшін негіз
ретінде мұндай сертификатты қараудан бас тарту туралы шешімді дербес қабылдайды.
5. Кедендік бақылауды жүргізу кезінде кеден органы қосымша құжаттар немесе
нақтылау мәліметтерін сұрап тауарлардың шығарылған жері туралы сертификатты берген
елдің уәкілетті органдары мен ұйымдарына өтініш беруге құқылы. Мұндай өтініш
тауарларды кедендік рәсіммен орналастыру кезінде мәлімделген тауарлардың шығарылған
елі туралы мәліметтердің негізінде оларды шығаруға кедергі келтірмейді.
95-бап. Тауарлар шығарылған елді растайтын
құжаттарды табыс ету
1. Қазақстан Республикасының аумағына тауарларды әкелу кезінде, егер
Қазақстан Республикасының аумағында осы тауарлар шығарылған елге Қазақстан
Республикасының заңнамасына және (немесе) халықаралық шарттарына сәйкес тарифтік
преференциялар берілетін жағдайда, тауарлар шығарылған елді растайтын құжат
беріледі. Аталған жағдайда, тауарлар шығарылған елді растайтын құжат кеден органына
кедендік декларация табыс етумен бір мезгілде табыс етіледі. Бұл ретте, тарифтік
преференциялар беру Қазақстан Республикасының заңнамасына және (немесе) халықаралық
шарттарына сәйкес анықталған нысан бойынша тауардың шығарылған жері туралы
сертификат беру қажеттілігіне байланысты болуы мүмкін.
Кедендік баждардың, салықтардың ставкаларын және (немесе) тарифтік емес
реттеу шараларын қолдануға әсер ететін тауарлар шығарылған ел туралы мәлімделген
мәліметтер дұрыс емес екендігінің белгілері анықталған кезде, кеден органдары
тауарлардың шығарылған елін растайтын құжатты табыс етуді талап етуге құқылы.
2. Осы баптың 1-тармағының ережелеріне қарамастан:
1) кеден одағының кеден заңнамасына немесе Қазақстан Республикасының
заңнамасына сәйкес тауарлары Қазақстан Республикасының аумағына әкелінуі немесе
оның аумағы арқылы транзитке тыйым салынған ел тауарлар шығарылған ел болып
табылатын белгілерді кеден одағы анықтаған жағдайларды қоспағанда, егер Қазақстан
Республикасының аумағына әкелінетін тауарлар кедендік баждарды, салықтарды төлеуден
толық босатыла отырып, кедендік транзит кедендік рәсіміне немесе уақытша әкелу
кедендік рәсіміне мәлімделсе;
2) егер жеке тұлғалар тауарларды Қазақстан Республикасының халықаралық
шарттарының нормаларына сәйкес кеден одағының кедендік шекарасы арқылы өткізсе;
3) егер кеден одағының кедендік шекарасы арқылы өткізілетін, бір алушының
атына бір уақытта және бір тәсілмен және бір жөнелтуші жөнелткен тауарлардың жалпы
кедендік құны Кеден одағының комиссиясы бекіткен сомадан аспаса;
4) кеден одағының кеден заңнамасында көзделген өзге де жағдайларда
тауарлардың шығарылған елін растайтын құжатты беру талап етілмейді.
96-бап. Тауарлардың шығарылған елді айқындау кезінде
оларды кедендік рәсімдермен орналастырудың
қосымша шарттары
1. Тауарлардың шығарылған елін растайтын құжаттар болмаған кезде, егер оларды
табыс ету тарифтік преференциялар беру үшін міндетті болып табылса, осындай
тауарларға қатысты осы баптың 2- тармағының 1) тармақшасында көзделген жағдайды
қоспағанда, басқа мемлекеттерге (мемлекеттер топтарына) берілетін режимнен
қолайлылығы кем емес режим (бұдан әрі – ұлтқа неғұрлым қолайлы режим) беру туралы
өзара шарттық міндеттемелері бар шет мемлекеттердің (шет мемлекеттер топтарының)
аумағынан шығарылған тауарларға қолданылатын ставкалар бойынша кедендік баждар
төлеуге жатады.
2. Тауарлардың шығарылған елін растайтын құжаттар болмаған өзге де
жағдайларда не табыс етілген құжаттардың тиісті тұрғыда ресімделмеген белгілері
табылған және (немесе) тауарлардың шығарылған елін растайтын құжаттар немесе
нақтылайтын мәліметтер табыс етілгенге дейін дұрыс емес мәліметтері бар болған
жағдайда:
1) егер кеден органы тауарлардың шығарылған елі онымен ұлтқа ең қолайлы
режимді беру туралы өзара шарттық міндеттемелер жоқ шет мемлекет (шет мемлекеттер
топтары) болып табылатын белгілерін анықтаса, тауарларға қатысты ұлтқа ең қолайлы
режимді беру туралы өзара шарттық міндеттемелер жоқ шет мемлекеттің (шет
мемлекеттері топтарының) аумағынан шығарылған тауарларға қолданылатын ставкалар
бойынша кедендік баждарды төлеуге жатады, не көрсетілген ставкалар бойынша кедендік
баждарды төлеуді қамтамасыз ету ұсынылады;
2) егер кеден органы тауарлардың шығарылған елі тауарларды әкелуге шектеу
қойылған ел болып табылатынын көрсететін белгілерді анықтаса, декларант белгіленген
шектеулердің сақталғанын растайтын құжаттарды табыс еткен немесе арнайы, демпингке
қарсы не өтемдік бажды төлеуді қамтамасыз еткен жағдайда кедендік рәсіммен
тауарларды орналастыру жүзеге асырылады. Арнайы, демпингке қарсы баждың не өтемдік
баждың төленуін қамтамасыз ету, әкелінетін кедендік баждардың төленуін қамтамасыз
ету үшін осы Кодексте көзделген тәртіппен жүргізіледі;
3) егер кеден органы тауарлардың шығарылған елі, оның тауарлары кеден
одағының кедендік аумағына әкелуге тыйым салынған ел екенін көрсететін белгілерді
анықтаған жағдайда, кедендік ресімдеуге тауарларды орналастыру жүзеге асырылмайды.
3. Осы баптың 1-тармағында және 2-тармағының 1) тармақшасында көрсетілген
тауарларға қатысты кеден органы кедендік декларацияны тіркеген күннен бастап бір
жыл өткенге дейін осы тауарлардың шығарылған елі расталған жағдайда, тарифтік
преференциялар беру режимі немесе ұлтқа ең қолайлы режим қолданылады (қалпына
келтіріледі). Бұл жағдайда кедендік әкелу баждарының төленген сомалары осы
Кодекстің 17-тарауына сәйкес қайтаруға (есепке жатқызуға) жатады.
11-тарау. ТАУАРЛАРДЫҢ КЕДЕНДІК ҚҰНЫ
97-бап. Кедендік құн туралы жалпы ережелер
1. Осы тараудың ережелері Кеден одағының бірыңғай кедендік тарифін қолдану
мақсатында тауарлардың кедендік құнын айқындаудың бірыңғай қағидаларын, сондай-ақ
кеден одағының тауар айналымын реттеу үшін енгізілетін (енгізілуі мүмкін) кедендік-
тарифтік реттеуден ерекшеленетін өзге де шараларды қолдануды реттейді. Аталған
ережелер тауарлар кеден одағының кедендік аумағына әкелу кезінде кеден одағының
кедендік шекарасынан іс жүзінде кесіп өткен жағдайда қолданылады және мұндай
тауарларға қатысты өткен кезінде мәлімделген кедендік рәсімнің нормалары
қолданылады.
2. Тауарлардың кедендік құнын - декларант не декларанттың атынан және оның
тапсырмасы бойынша әрекет ететін кеден өкілі, ал осы Кодексте белгіленген
жағдайларда кеден органы айқындайды.
3. Егер тауарларды декларациялау кезінде олардың кедендік құнының нақты
шамасын есептеу үшін қажетті нақты мәліметтерді растайтын құжаттардың жоқ болуына
байланысты оны айқындау мүмкін болмаса, тауарлардың кедендік құнының нақты шамасын
айқындауды кейінге қалдыруға жол беріледі. Бұл жағдайда оны декларанттағы құжаттар
мен мәліметтер негізінде мәлімдеуге және мәлімделген кедендік құнды негізге ала
отырып, кедендік баждарды, салықтарды есептеу мен төлеуге жол беріледі.
Осы тармақтың бірінші бөлігіне сәйкес кедендік құнды айқындау жағдайлары,
сондай-ақ кедендік құнды декларациялау және бақылау тәртібі, мұндай жағдайлар үшін
кедендік баждарды, салықтарды есептеу мен төлеу ерекшеліктері Кеден одағы
комиссиясының шешімімен белгіленеді.
4. Осы тараудың ережелері кеден одағының кедендік шекарасы арқылы
өткізілетін, жеке пайдалануға арналған тауарларға қолданылмайды.
5. Осы тараудың мақсаттары үшін пайдаланылатын ұғымдар мынадай мағынаға ие:
«әкелінетін тауарлар» – кеден одағының кедендік аумағына әкелу мақсатында
кеден одағының кедендік шекарасы арқылы өткізілетін тауарлар;
«белгілі бір сыныптағы немесе түрдегі тауарлар» - бірдей немесе біртекті
тауарларды қоса алғанда, жасалуы экономикалық қызметтің тиісті түріне жататын
тауарлардың бір тобына немесе қатарына жататын тауарлар;
«бухгалтерлік есептің жалпыға бірдей қабылданған принциптері» - белгіленген
тәртіппен Қазақстан Республикасында қолданылатын бухгалтерлік есеп қағидаларының
жүйесі;
«бірдей тауарлар» - барлық жағынан да, оның ішінде физикалық сипаттары,
сапасы мен репутациясы жағынан бірдей тауарлар. Сыртқы түріндегі елеусіз
айырмашылықтар, егер бұл тауарлар басқа жағынан осы абзацтың талаптарына сәйкес
болса, тауарларды бірдей деп танымау үшін негіз болып табылмайды. Егер тауарлар
олар бағаланатын (әкелінетін) елдің өзінде шығарылмаса немесе, егер осы тауарларға
қатысты жобалау, әзірлеу, инженерлік, конструкторлық жұмыстар, көркемдеп әрлеу,
дизайн, экскиздер, сызбалар және өзге де сол сияқты жұмыстар кеден одағының
кедендік аумағында орындалған болса, олар бірдей тауарлар деп есептелмейді.
«Өндірілген» («өндірілді») деген ұғым тауарларға қатысты «өндіріп алынған»,
«өсірілген», «жасалған» (оның ішінде тауарларды монтаждау, жинау немесе бұзып
бөлшектеу арқылы) деген ұғымды білдіреді. Бағаланатын тауарларды өндіретін тұлғадан
өзге тұлға өндірген бірдей тауарлар сол өндірушінің бірдей тауарлары анықталмаған
не қолда бар ақпарат пайдалануға келмейді деп есептелген жағдайда ғана назарға
алынады;
«біртекті тауарлар» - барлық жағынан бірдей емес, бірақ ұқсас сипаттамалары
бар және осындай материалдардан өндірілген ұқсас құрамдас бөліктерден тұратын
тауарлар бағаланатын (әкелінетін) тауарлар сияқты функцияларды орындауға мүмкіндік
береді және оларды коммерциялық өзара ауыстыруға болады. Тауарлар біртекті болып
табыла ма дегенді анықтау кезінде сапа, репутация және тауар таңбасының болуы
сияқты сипаттамалары ескеріледі. Егер тауарлар бағаланатын (әкелінетін) тауарлар
өндірілген елде өндірілмесе немесе осы тауарларға қатысты жобалау, әзірлеу,
инженерлік, конструкторлық жұмыстар, көркемдеп әрлеу, дизайн, экскиздер, сызбалар
және соған ұқсас өзге де жұмыстар кеден одағының кедендік аумағында орындалған
болса, олар біртекті деп есептелмейді. «Өндірілген» («өндірілді») деген ұғым
тауарларға қатысты «өндіріп алынған», «өсірілген», «жасалған» (оның ішінде
тауарларды монтаждау, жинау немесе бұзып бөлшектеу арқылы) деген ұғымды білдіреді.
Бағаланатын тауарларды өндірушіден өзге тұлға өндірген біртекті тауарлар сол
өндірушінің бірдей тауарлары анықталмаған не қолда бар ақпарат пайдалануға келмейді
деп есептелген жағдайда ғана қаралады;
«кеден одағының кедендік аумағына тауарлар келетін орын» - тиісті Тарап
мемлекетінің мемлекеттік шекарасын іс жүзінде кесіп өткеннен кейін тауарлар
жеткізілуге тиіс кеден одағының кедендік аумағы арқылы өткізу пункті. Кедендік
құнды анықтау мақсатында осы ұғымды нақтылау кеден одағы органдарының бірлескен
шешіміне сәйкес жүзеге асырылуы мүмкін;
«өзара байланысты тұлғалар» - мына шарттардың ең болмағанда біріне сай
келетін:
1) бірі бірінің қызметкері немесе директоры (басшылары) болып табылатын;
2) заңды түрде танылған іскер әріптестер болып табылатын, яғни шарттық
қатынастармен байланысты, пайда алу мақсатында әрекет ететін және бірлескен
қызметті жүзеге асырумен байланысты шығыстар мен залалдарды бірлесіп көтеретін;
3) жұмыс беруші және қызметкер, қызметші болып табылатын;
4) екеуінің де айналысқа шығарылған дауыс беретін акцияларының бес немесе
одан да көп пайызын тікелей немесе жанама иеленетін, бақылайтын немесе ұстаушы
болып табылатын қандай да бір тұлға;
5) олардың бірі басқасын тікелей немесе жанама бақылайтын;
6) олардың екеуін де үшінші тұлға тікелей немесе жанама бақылайтын;
7) олардың екеуі үшінші тұлғаны тікелей немесе жанама бақылайтын;
8) туысқан немесе бір отбасының мүшелері болып табылатын тұлға.
Бірлескен кәсіпкерлік немесе өзге қызметте әріптестер болып табылатын және
бұл орайда олардың бірі басқасының айрықша (жалғыз) агенті, айрықша дестрибьюторы
немесе айрықша концессионері болып табылатын тұлғалар, бұл қалай ұсынылса да, егер
осы аталған тұлғалар көрсетілген жағдайлардың біріне сай келсе, осы тараудың
мақсаттары үшін өзара байланысты деп есептелуге тиіс;
«үшінші елдер» - 2007 жылғы 6 қазандағы Бірыңғай кеден аумағын құру және
кеден одағын қалыптастыру туралы шарттың қатысушылары болып табылмайтын
мемлекеттер.
6. Егер тұлға басқа тұлғаға қатысты заңды түрде немесе іс жүзінде шектеулерді
немесе нұсқамаларды қолданатын болса, ол осы тұлғаны бақылаушы тұлға деп
есептеледі.
98-бап. Кеден одағының кедендік аумағынан әкетілетін
тауарлардың кедендік құнын айқындау
1. Кеден одағының кедендік аумағынан әкетілетін тауарлардың кедендік құны
экспортқа сату кезінде іс жүзінде төленген немесе төленуге тиіс мәміле бағасының
негізінде айқындалады.
2. Тауардың кедендік құнын айқындау кезінде мәміле бағасына, егер бұрын
енгізілмеген болса, мынадай шығыстар:
1) тауарды әуежайға, портқа немесе кеден одағының кедендік аумағынан әкететін
өзге жерге дейін жеткізу жөніндегі шығыстар:
тасымалдау құны;
тауарларды тиеу, түсіру, қайта тиеу және ауыстырып тиеу жөніндегі шығыстар;
2) сақтандыру құны;
3) сатушы шеккен шығыстар;
комиссиялық және брокерлік сыйақылар;
егер Сыртқы экономикалық қызметтің тауар номенклатурасына сәйкес контейнерлер
немесе айналымға көп түсетін басқа да ыдыстар бағаланатын тауарлармен біртұтас зат
ретінде қаралса, олардың құны;
буып-түю материалдары мен буып-түю жөніндегі жұмыстардың құнын қоса алғанда,
буып-түю құны;
4) бағаланатын тауарларды сатудың шарты ретінде сатушының тікелей немесе
жанама түрде төлеуіне жататын, бағаланатын тауарларға байланысты лицензия бергені
үшін роялти және алымдар, егер мұндай роялти және алымдар іс жүзінде төленген
немесе төленуге тиісті бағаға қосылмаған болса;
5) кейіннен қайта сатудан сатушыға тікелей немесе жанама түрде түсетін
кірістің бір бөлігі, оның ішінде жеңілдікпен салық салынатын мемлекеттерде алынған,
Қазақстан Республикасының салық заңнамасына сәйкес салық салынатын кіріс;
6) егер Қазақстан Республикасының салық заңнамасына немесе Қазақстан
Республикасының халықаралық шарттарына сәйкес Қазақстан Республикасының аумағынан
тауарларды әкетуге байланысты сатушыға өтем төлеуге жатпаса, Қазақстан
Республикасының аумағында алынатын салықтар енгізіледі.
3. Тауардың кедендік құнын айқындау кезінде, бұрын мәміле құнына енгізілген
және құжатпен расталуы мүмкін жағдайда, мынадай төлемдер мен шығыстар:
1) жабдықтарды монтаждау, жинау, жөндеу немесе мұндай жабдықтарды кеден
одағының кедендік аумағынан әкеткеннен кейін техникалық көмек көрсетуге жұмсалатын
шығыстар;
2) тауарларды кеден одағының кедендік аумағынан әкеткеннен кейін оларды
жеткізу жөніндегі шығыстар;
3) тауарларды кеден одағының кедендік аумағынан әкеткеннен кейін оларды
жеткізуді сақтандыру құны;
4) импорт елінде төленетін кедендік баждар мен салықтар мәміле бағасынан алып
тасталады.
4. Мәміле бағасы болмаған кезде, әкетілетін тауарлардың кедендік құны
әкетілетін тауарды өндіруге немесе иеленіп алуға, сақтауға және тасымалдауға
байланысты шығындар туралы экспорттаушы-сатушының бухгалтерлік құжаттамасының
декларант берген үзінді көшірмесі негізге алынып айқындалады. Бұл ретте, осы баптың
2-тармағында тізіп көрсетілген шығыстар да ескеріледі.
5. Әкетілетін тауардың мәлімделген кедендік құнын растайтын мәліметтер
болмаған жағдайда, мұндай тауардың кедендік құнын кеден органдары бірдей немесе
біртекті тауарлар бойынша қолда бар мәліметтер негізінде не тәуелсіз сараптама
нәтижелері негізінде айқындайды.
99-бап. Кеден одағының кедендік аумағына әкелінетін
тауарлардың кедендік құнын айқындау
1. Кеден одағының кедендік аумағына әкелінетін тауарлардың кедендік құны 1994
жылғы Тарифтер мен сауда жөніндегі бас келісімнің (ГАТТ, 1994) кедендік мақсаттар
үшін тауарларды бағалау жөніндегі принциптері мен ережелері ескеріле отырып, Кеден
одағының кедендік шекарасы арқылы өткізілетін тауарлардың кедендік құнын айқындау
туралы келісімге (Мәскеу, 2008 жылғы 25 қаңтар) сәйкес айқындалады.
2. Кедендік транзит кедендік рәсімін қоспағанда, егер тауарлар кедендік
шекараны іс-жүзінде кесіп өтсе және мұндай тауарлар кеден одағының кедендік
шекарасын кесіп өткеннен кейін алғаш рет кедендік рәсіммен орналастырылса, кеден
одағының кедендік аумағына әкелінетін тауарлардың кедендік құны айқындалады.
Кедендік рәсімдер өзгерген кезде, кеден одағының кедендік шекарасын іс жүзінде
кесіп өткеннен кейін тауарларды кедендік рәсіммен алғаш орналастыру кезінде кеден
органы кедендік декларацияны қабылдаған күні кедендік шекара арқылы өткізілген
тауарлардың кедендік құнын айқындау мәселелерін реттейтін Қазақстан
Республикасының халықаралық шартына сәйкес айқындалған тауарлардың кедендік құны
тауарлардың кедендік құны болып табылады.
100-бап. Әкелінетін тауарлардың кедендік құнын
айқындау әдістері
1. Кеден одағының кедендік аумағына әкелінетін тауарлардың кедендік құнын
айқындау мынадай:
1) әкелiнетiн тауарлармен жасалатын мәмiленің құны жөніндегі;
2) бірдей тауарлармен жасалатын мәмiленің құны жөніндегі;
3) бiртекті тауарлармен жасалатын мәмiленің құны жөніндегі;
4) құнды шегеру;
5) құнды қосу;
6) резервтік әдістерін қолдану жолымен жүргізіледі.
2. Әкелінетін тауарлармен жасалған мәмiленің құны жөніндегі әдіс тауарлардың
кедендік құнын айқындаудың негізгі әдісі болып табылады.
3. Негізгі әдісті пайдалану мүмкін болмаған жағдайда тізіп көрсетілген
әдістердің әрқайсысы рет-ретімен қолданылады. Бұл ретте алдыңғы әдісті пайдалану
арқылы тауардың кедендік құнын айқындау мүмкін болмаса, онда әрбір келесі әдіс
қолданылады. Декларанттың өтініші бойынша құнды шегеру және қосу әдістері кері
ретпен қолданылады.
4. Осы баптың 1-тармағында көзделген, қолданылатын әдістердің қандай да бірі
бойынша тауарлардың кедендік құнын айқындауға арналған ақпарат Қазақстан
Республикасының бухгалтерлік есеп жүргізу принциптеріне сәйкес келетін тәсілмен
әзірленуге тиіс.
5. Тауарлардың кедендік құны және оны айқындауға қатысты мәлімет дұрыс, саны
айқындалатын және құжатпен расталған ақпаратқа негізделуге тиіс. Тауарлардың
кедендік құнын айқындау рәсімі жалпыға бірдей қолданылатын болуға, яғни тауарлардың
жеткізілу көзіне (тауарлардың шығарылған елі, түрі, мәмілеге қатысушылар және
басқалар) қарай ерекшеленбеуге тиіс.
6. Әкелінетін тауарлардың кедендік құнын айқындау рәсімдері демпингке қарсы
шаралар ретінде қолданылмауға тиіс.
101-бап. Әкелінетін тауарлармен жасалатын мәміленің
құны жөніндегі әдіс
1. Мынадай жағдайларда:
1) мыналарды:
кеден одағына мүше мемлекеттердің бірлескен шешімімен белгіленген;
тауарлардың қайта сатылуы мүмкін географиялық өңірді шектеу;
тауарлардың құнына елеулі әсер етпейтін шектеулерді қоспағанда, тауарларды
пайдалануға және оларға билік етуге арналған сатып алушының құқығына қатысты
шектеулері жоқ;
2) тауарлардың сатылуы немесе олардың бағасы қандай да бір шарттарға немесе
міндеттемелерге тәуелсіз болған, олардың тауар бағасына ықпалын сан жағынан
айқындау мүмкін болмайтын;
3) осы Кодекстің 102-бабының ережелеріне сәйкес қосымша есепке жазу
жүргізілуі мүмкін болатын жағдайлардан басқа, келесі сатудан түскен кірістің немесе
түсімнің ешқандай да бөлігі, өзге тәсілдермен билік ету немесе тауарларды сатып
алушының пайдалануы сатушыға тікелей және жанама тиесілі болмаса;
4) сатып алушы мен сатушы өзара байланысты тұлғалар болып табылмайтын немесе
әкелінетін тауарлармен мәміле құны осы баптың 4-тармағына сәйкес кедендік мақсаттар
үшін қолайлы болған ретте сатып алушы мен сатушы өзара байланысты тұлғалар болып
табылатын жағдайларда кеден одағының кедендік аумағына әкелінетін тауарлардың
мәміле құны, яғни бұл тауарларды кеден одағының кедендік аумағына әкету үшін оларды
сату кезінде осы тауарлар үшін іс жүзінде төленген немесе төленуге жататын және осы
Кодекстің 102-бабының ережелеріне сәйкес толықтырылған мәміле бағасы тауарлардың
кедендік құны болып табылады.
2. Әкелінетін тауарлар үшін іс жүзінде төленген немесе төленуге тиіс баға
сатып алушы сатушыға немесе сатушының пайдасына тікелей жүзеге асырған немесе
жүзеге асыруына жататын осы тауарлар үшін барлық төлемдердің жалпы сомасы болып
табылады.
3. Сатушы мен сатып алушы арасындағы өзара байланыс фактісі өзінен өзі
тауарлардың кедендік құнын айқындау мақсаты үшін негіз болып табылмауға тиіс. Бұл
жағдайда сату кезіндегі ілеспе мән-жайларға талдау жасалуға тиіс. Егер көрсетілген
өзара байланыс іс жүзінде төленген немесе төлеуге жататын бағаға ықпал етпесе,
мәміле құны тауарлардың кедендік құнын айқындау мақсаты үшін қолайлы деп танылуға
тиіс.
Сатушы мен сатып алушы өзара байланысты тұлғалар болып табылған жағдайда және
бұл ретте тауарды декларациялаушы тұлға берген немесе кеден органы өзге тәсілмен
алған ақпарат негізінде сатушы мен сатып алушының өзара байланысы іс жүзінде
төленген немесе төленуге тиіс бағаға ықпал ету белгілері анықталса, онда кеден
органы тауарды декларациялаушы тұлғаға осы белгілер туралы жазбаша нысанда
хабарлайды. Тауарды декларациялаушы тұлға сатушы мен сатып алушының өзара
байланысының іс жүзінде төленген немесе төленуге тиіс бағаға ықпалы жоқтығын
дәлелдеуге тиіс.
4. Осы баптың 3-тармағының екінші бөлігінде көрсетілген жағдайларда өзара
байланысты тұлғалар арасында тауарларды сату кезінде әкелінетін тауарлармен
жасалған мәміле құны қабылданады және, егер тауарды декларациялаушы тұлға
әкелінетін тауарлармен жасалған мәміле құны әкелінетін тауар кеден одағының
кедендік шекарасынан өткен уақыт кезеңінде немесе соған сәйкес кезеңде орын алған
мынадай тексеру шамасының біріне:
1) сатушымен өзара байланысты болып табылмайтын тұлғалардың сатып алушыларға
кеден одағының кедендік аумағына әкету үшін бірдей немесе біртекті тауарларды сатуы
кезінде мұндай тауарлармен жасалған мәміле құнына;
2) осы Кодекстің 105-бабының талаптарына сәйкес айқындалған бірдей немесе
біртекті тауарлардың кедендік құнына;
3) осы Кодекстің 106-бабының талаптарына сәйкес айқындалған бірдей немесе
біртекті тауарлардың кедендік құнына жақындығын дәлелдегенде ғана тауардың кедендік
құны осы баптың 1-тармағына сәйкес айқындалады.
5. Осы баптың 4-тармағының ережелеріне сәйкес салыстыруды жүргізген кезде
тауарды декларациялаушы тұлға табыс еткен сатудың коммерциялық деңгейіндегі,
тауарлар санындағы, осы Кодекстің 102-бабында көрсетілген қосымша есепке жазудағы
айырмашылықтар туралы, сондай-ақ әдетте сатушы мен сатып алушы өзара байланысты
емес тұлғалар болған сату кезінде сатушы шегетін шығыстардың, егер сатушы мен сатып
алушы өзара байланысты тұлғалар болып табылған сату кезінде сатушы шекпейтін
шығыстармен салыстырғандағы айырмашылықтары туралы мәліметтер ескеріледі.
6. Осы баптың 4-тармағында көрсетілген тексеру шамалары тауарларды
декларациялаушы тұлғаның бастамасы бойынша тек салыстыру мақсатында ғана
пайдаланылады және тауарлардың кедендік құнын айқындау үшін негіз ретінде
пайдаланыла алмайды.
7. Әкелінетін тауарлар үшін іс жүзінде төленген немесе төленуге тиіс баға
кеден одағының кедендік шекарасы арқылы өткізілетін тауарларға жатады, осыған
байланысты сатып алушының сатушыға дивидендтер немесе өзге де осындай төлемдер
аударуы, егер олар әкелінетін тауарлармен байланысты болмаған жағдайда, кедендік
құнның бір бөлігі болып табылмайды.
8. Кеден одағының кедендік аумағына ақпарат тасығыштарды (магнитті дискілер,
магнитті таспалар, компакт-дискілер, флоппи-дискілер және басқалар) оларға жазылған
ақпаратпен бірге әкелген кезде кедендік құнға, аталған тасығыштарға жазылған
ақпарат мәміле нысанасы болып табылатын жағдайларды қоспағанда, осы ақпаратты
тасығыштың құны ғана қосылады.
102-бап. Қосымша есепке жазу
1. Әкелінетін тауарлардың олармен жасалатын мәміле құны бойынша кедендік
құнын айқындау кезінде осы тауарлар үшін іс жүзінде төленген немесе төленуге
жататын бағаға мыналар қосылады:
1) сатып алушы жүзеге асырған немесе жүзеге асыруға жататын мөлшердегі, бірақ
әкелінетін тауарлар үшін іс жүзінде төленген немесе төленуге жататын бағаға
қосылмаған мынадай:
бағаланатын (әкелінетін) тауарларды сатып алумен байланысты оны шетелде ұсыну
жөнінде қызмет көрсеткені үшін, сатып алушы өз агентіне (делдалға) сатып алу үшін
төлейтін сыйақыны қоспағанда, делдалдарға (агенттерге) берілетін сыйақылар және
брокерлерге берілетін сыйақылар;
егер ыдыс кедендік мақсаттар үшін әкелінетін тауарлармен біртұтас зат ретінде
қаралатын болса, ыдысқа жұмсалған;
буып-түю материалдарының және буып-түю жөніндегі жұмыстың құнын қоса алғанда,
буып-түюге жұмсалған шығыстар;
2) бағаланатын (әкелінетін) тауарларды кеден одағының кедендік аумағына әкету
үшін өндіруге және сатуға байланысты пайдалану үшін сатып алушы сатушыға тегін
немесе төмен бағамен тікелей немесе жанама берген мынадай тауарлар мен көрсетілетін
қызметтердің:
әкелінетін тауарларды құрайтын шикізаттардың, материалдардың, бөлшектердің,
жартылай фабрикаттардың және сол сияқты заттардың;
әкелінетін тауарларды өндіру кезінде пайдаланылған құрал-саймандардың,
мөртабандардың, қалыптардың және басқа сол сияқты заттардың;
әкелінетін тауарларды өндіру кезінде жұмсалған материалдардың;
кеден одағының кедендік аумағынан тыс жерлерде орындалған және әкелінетін
тауарларды өндіру үшін қажетті жобалау, әзірлеу, инженерлік, конструкторлық
жұмыстар, көркемдеп безендіру, дизайн, эскиздер мен сызбалардың әкелінетін тауарлар
үшін іс жүзінде төленген немесе төленуге тиіс бағаға қосылмаған мөлшердегі тиісті
түрде бөлінген құны;
3) кейіннен сату, өзгеше тәсілмен билік ету немесе әкелінетін тауарларды
пайдалану нәтижесінде алынған кірістің немесе түсімнің сатушыға тікелей немесе
жанама тиесілі болатын бөлігі;
4) тауарларды әуежайға, теңіз портына немесе кеден одағының кедендік аумағына
келетін өзге де жерге дейін тасу (тасымалдау) жөніндегі шығыстар;
5) тауарларды әуежайға, теңіз портына немесе кеден одағының кедендік аумағына
келетін өзге де жерге дейін тасумен (тасымалдаумен) байланысты оларды тиеу, түсіру
немесе қайта тиеу және өзге де операцияларды жүргізу жөніндегі шығыстар;
6) осы баптың 1-тармағының 4) және 5) тармақшаларында көрсетілген
операциялармен байланысты сақтандыруға жұмсалатын шығыстар;
7) бағаланатын (әкелінетін) тауарларға жататын және бағаланатын тауарларды
сату шарттары ретінде сатып алушы тікелей немесе жанама шығарған немесе шығаруға
тиіс, осы тауарлар үшін іс жүзінде төленген немесе төленуге тиіс бағаға қосылмаған
мөлшердегі зияткерлік меншік объектілерін пайдаланғаны үшін (патенттер, тауар
таңбалары, авторлық құқықтар үшін төлемдерді қоса) лицензиялық және өзге де сол
сияқты төлемдер қосылады.
Әкелінетін тауарлардың кедендік құнын айқындау кезінде іс жүзінде төленген
немесе төленуге жататын бағаға:
кеден одағының кедендік аумағына әкелінетін тауарларды ұдайы өндіру
(тираждау) құқығы үшін төлемдер;
егер әкелінетін тауарларды бөлу немесе қайта сату құқығы үшін төлемдер
тауарларды әкету үшін кеден одағының кедендік аумағына әкелінетін тауарларды
сатудың шарттары болып табылмаса, мұндай төлемдер қосылмауға тиіс.
2. Төменде тізіп көрсетілген шығыстарды:
өнеркәсіптік қондырғылар, машиналар немесе жабдықтар сияқты бағаланатын
(әкелінетін) тауарларға қатысты кеден одағының бірыңғай кедендік аумағына тауарлар
келгеннен кейін жүргізілетін құрылысқа, тұрғызуға, жинауға, монтаждауға, қызмет
көрсетуге немесе техникалық жәрдем көрсетуге жұмсалатын шығыстар;
тауарлар кеден одағының кедендік аумағына келгеннен кейін жүзеге асырылатын
оларды тасу (тасымалдау) жөніндегі шығыстар;
бағаланатын (әкелінетін) тауарларды әкелумен немесе сатумен байланысты кеден
одағының кедендік аумағында төленетін кедендік төлемдер мен салықтар іс жүзінде
төленген немесе төленуге тиіс бағадан бөліп алынған, тауарды декларациялаушы тұлға
мәлімдеген және ол құжатпен растаған жағдайда бағаланатын (әкелінетін) тауарлардың
кедендік құнына қосылмауға тиіс.
3. Осы баптың 1-тармағында көзделген әкелінетін тауарлар үшін іс жүзінде
төленген немесе төленуге тиіс бағаға үстеме дұрыс, саны жағынан айқындалған және
құжатпен расталған ақпарат негізінде жүргізіледі. Қосымша есепке жазу үшін қажетті
мұндай ақпараттар болмаған жағдайда, әкелінетін тауарлармен жасалатын мәміле құны
жөніндегі әдіс қолданылмайды.
4. Осы баптың 1-тармағында көрсетілген тауарлардан басқа, әкелінетін
тауарлардың кедендік құнын айқындау кезінде нақты төленген немесе төленуге тиіс
бағаға үстеме жүргізілмейді.
5. Нақты төленген немесе төленуге тиіс бағаға үстемені жүзеге асыру кезінде:
1) әкелінетін тауарларды өндіру кезінде пайдаланылатын құрал-саймандар,
мөртабандар, нысандар және басқа сол сияқты заттардың құнын бөлу тауарлардың
бірінші партиясының кедендік құнына немесе тауарларды декларациялаушы тұлға
айқындаған декларацияланған тауарлардың мөлшерінен кем болмайтын өзге де тауар
мөлшерінің кедендік құнына осы барлық құнды жатқызу жолымен жүзеге асырылуы мүмкін.
Мұндай бөлу тауарларды декларациялаушы тұлғалардың қолында бар құжаттарға
байланысты нақты жағдайларда қолданылатын ақылға қонымды тәсілмен және бухгалтерлік
есептің жалпыға ортақ принциптеріне сәйкес жүргізілуге тиіс.
Бұл ретте, егер сатып алушы сатып алушымен байланысты емес тұлға болып
табылатын сатушыдан затты сатып алған болса, оларды сатып алу жөніндегі шығыстар
не, егер заттарды сатып алушы өндірген болса, оларды жасау жөніндегі шығыстар
көрсетілген заттардың құны деп танылады. Егер көрсетілген заттарды сатып алушының
бұрын сатып алғанына немесе өндіргеніне қарамастан, осы сатып алушы пайдаланған
болса, олардың пайдаланылуы ескеріле отырып, құнын алу (айқындау) үшін сатып алудың
немесе өндірудің бастапқы бағасы азайтылуға жатады;
2) кеден одағының кедендік аумағынан тыс жерлерде орындалған, сатып алушылар
сатып алған немесе жалға алған, әкелінетін тауарларды өндіру үшін қажетті жобалау,
әзірлеу, инженерлік, конструкторлық жұмыстар, көркемдеп безендіру, дизайн, эскиздер
мен сызбаларға қатысты үстеме мұндай элементтерді сатып алуға немесе жалға алуға
жұмсалған шығыстар бөлігінде жүргізіледі, егер сатып алушы республикалық немесе
коммуналдық меншіктегі элементтерді табыс еткен болса, қосымша есепке жазу олардың
көшірмелерін алуға жұмсалған құн (шығындар) бөлігінде жүргізіледі.
Осы баптың 1-тармағының 2) тармақшасы бойынша қосымша есепке жазу жүргізілген
кезде тікелей тауарлардың (заттардың) құнынан басқа сатушыға берумен (жеткізумен)
байланысты (егер көзделген болса, оларды қайтаруды қоса) шығыстардың бәрі
ескеріледі.
103-бап. Бірдей тауарлармен жасалған мәміле құны
жөніндегі әдіс
1. Егер кеден одағының кедендік аумағына әкелінетін тауарлардың кедендік
құнын осы Кодекстің 101-бабына сәйкес айқындау мүмкін болмаса, бағаланатын
(әкелінетін) тауарлар әкелінген уақыт кезеңінде немесе соған сәйкес кезеңде немесе
бағаланатын (әкелінетін) тауарлар әкелінгенге дейін күнтізбелік тоқсан күннен ерте
емес кезеңде кеден одағының кедендік аумағына әкету үшін сатылған және кеден
одағының кедендік аумағына әкелінген бірдей тауарлармен жасалған мәміле құны
осындай тауарлардың кедендік құны болып табылады.
Бағаланатын (әкелінетін) тауарлардың кедендік құнын осы баптың негізінде
айқындау үшін бағаланатын (әкелінетін) тауарлардың коммерциялық деңгейімен бірдей
деңгейде және шын мәнінде сол мөлшерде сатылған бірдей тауарлармен жасалған мәміле
құны пайдаланылады. Егер мұндай сату анықталмаса, сол коммерциялық деңгейде, бірақ
өзге мөлшерде сатылған бірдей тауарлармен жасалған мәміле құны пайдаланылады. Егер
мұндай сату анықталмаса, өзге коммерциялық деңгейде, бірақ сол мөлшерде сатылған
бірдей тауарлармен жасалған мәміле құны пайдаланылады. Егер мұндай сату
анықталмаса, өзге коммерциялық деңгейде және өзге мөлшерде сатылған бірдей
тауарлармен жасалған мәміле құны пайдаланылады. Осы бөлікте көрсетілген ақпарат
тауарларды сатудың коммерциялық деңгейіндегі және (немесе) мөлшеріндегі
айырмашылықтар ескерілетін құнның тиісті түзетуі жүргізіле отырып қолданылады.
Мұндай түзету бірдей тауарлармен жасалған мәміле құнын ұлғайтуға немесе
азайтуға әкеп соғатынына қарамастан, түзетудің негізділігі мен дәлдігі құжатпен
расталатын мәліметтер негізінде жүргізіледі. Мұндай мәліметтер болмаған кезде
тауарлардың кедендік құнын айқындау мақсаты үшін бірдей тауарлармен жасалған мәміле
құны жөніндегі әдіс пайдаланылмайды.
2. Осы бапқа сәйкес бағаланатын (әкелінетін) тауарлардың кедендік құнын
айқындаған кезде, қажет болған жағдайда, осы Кодекстің 102-бабының 1-тармағының 4)
– 6) тармақшаларында көзделген шығыстардағы елеулі айырмашылықтарды есепке алу үшін
бірдей тауарлармен жасалған мәміле құнына бағаланатын және бірдей тауарларға
қатысты оларды тасу (тасымалдау) арақашықтығынан және көлік түрлерінің
айырмашылықтарынан туындайтын түзетулер жүргізіледі.
3. Егер бірдей тауарлармен жасалған мәміленің біреуден артық құны айқындалса
(осы баптың 1-2-тармақтарына сәйкес тиісті түзетулер ескеріле отырып), онда
бағаланатын (әкелінетін) тауарлардың кедендік құнын айқындау үшін олардың ең төмені
қолданылады.
104-бап. Біртекті тауарлармен жасалған мәміле құны
жөніндегі әдіс
1. Егер кеден одағының кедендік аумағына әкелінетін тауарлардың кедендік
құнын осы Кодекстің 101 және 103-баптарына сәйкес айқындау мүмкін болмаса,
әкелінетін тауарлар әкелінген уақыт кезеңінде немесе соған сәйкес кезеңде немесе
бағаланатын (әкелінетін) тауарлар әкелінгенге дейін күнтізбелік тоқсан күннен ерте
емес кезеңде кеден одағының кедендік аумағына әкету үшін сатылған және кеден
одағының кедендік аумағына әкелінген бағаланатын (әкелінетін) тауарлар немесе
біртекті тауарлармен жасалған мәміле құны осындай тауарлардың кедендік құны болып
табылады.
Бағаланатын (әкелінетін) тауарлардың кедендік құнын осы баптың негізінде
айқындау үшін бағаланатын (әкелінетін) тауарлардың коммерциялық деңгейімен бірдей
деңгейде және шын мәнінде сол мөлшерде сатылған біртекті тауарлармен жасалған
мәміле құны пайдаланылады. Егер мұндай сату анықталмаса, сол коммерциялық деңгейде,
бірақ өзге мөлшерде сатылған біртекті тауарлармен жасалған мәміле құны
пайдаланылады. Егер мұндай сату анықталмаса, өзге коммерциялық деңгейде бірақ сол
мөлшерде сатылған біртекті тауарлармен жасалған мәміле құны пайдаланылады. Егер
мұндай сату анықталмаса, өзге коммерциялық деңгейде және өзге мөлшерде сатылған
біртекті тауарлармен жасалған мәміле құны пайдаланылады. Осы бөлікте көрсетілген
ақпарат тауарларды сатудың коммерциялық деңгейіндегі және (немесе) мөлшеріндегі
айырмашылықтар ескерілетін құнның тиісті түзетуі жүргізіле отырып қолданылады.
Мұндай түзету ол біртекті тауарлармен жасалған мәміле құнын көбейтуге немесе
азайтуға әкеп соғатынына қарамастан, түзетудің негізділігі мен дәлдігі құжатпен
расталатын мәліметтер негізінде жүргізіледі. Мұндай мәліметтер болмаған кезде
тауарлардың кедендік құнын айқындау мақсаты үшін біртекті тауарлармен жасалған
мәміле құны бойынша әдіс пайдаланылмайды.
2. Осы бапқа сәйкес бағаланатын (әкелінетін) тауарлардың кедендік құнын
айқындаған кезде, қажет болған жағдайда, осы Кодекстің 102-бабының 1-тармағының 4)
– 6) тармақшаларында көзделген шығыстардағы елеулі айырмашылықтарды есепке алу үшін
біртекті тауарлармен жасалған мәміле құнына бағаланатын және біртекті тауарларға
қатысты оларды тасу (тасымалдау) арақашықтығынан және көлік түрлерінің
айырмашылықтарынан туындайтын түзетулер жүргізіледі.
3. Егер біртекті тауарлармен жасалған мәміленің біреуден артық құны
айқындалса (осы баптың 1 және 2-тармақтарына сәйкес тиісті түзетулер ескеріле
отырып), онда бағаланатын тауарлардың кедендік құнын айқындау үшін олардың ең
төмені қолданылады.
105-бап. Құнды шегеру әдісі
1. Егер бағаланатын (әкелінетін) тауарлардың кедендік құнын осы Кодекстің
101, 103 және 104-баптарына сәйкес айқындау мүмкін болмаса, тауарды декларациялаушы
тұлғаның өтініші бойынша осы баптың және 106-баптың қолданылу тәртібі кері
қолданылуы мүмкін болатын жағдайларды қоспағанда, олардың кедендік құны осы бапқа
сәйкес айқындалады.
2. Егер бағаланатын (әкелінетін) тауарлар немесе бірдей немесе біртекті
тауарлар кеден одағының бірыңғай кедендік аумағына әкелінген күйінде сатылатын
болса, кеден одағының бірыңғай кедендік аумағында бағаланатын (әкелінетін)
тауарлардың кедендік құнын айқындау үшін негіз ретінде бағаланатын (әкелінетін)
тауарлардың кедендік құнын кеден одағының бірыңғай кедендік аумағында бағаланатын
(әкелінетін) тауарлар кеден одағының кедендік шекарасын кесіп өткен уақыт кезеңінде
немесе оған сәйкес кезеңде Қазақстан Республикасының аумағына осындай сатуды жүзеге
асыратын тұлғалармен өзара байланысты болып табылмайтын тұлғалар сататын
бағаланатын, бірдей немесе біртекті тауарлардың ең көп жиынтық мөлшері бойынша
тауар бірлігінің бағасы, мынадай сомалар:
1) әдетте делдалға (агентке) төленетін немесе төленуге жататын сыйақыны не
әдетте пайда табу және коммерциялық және басқару шығыстарын жабу үшін әдетте кеден
одағының кедендік аумағында бір сыныптағы тауарларды немесе тауар түрлерін сатуға
байланысты орын алған мөлшерде жүргізілетін бағаға үстемені;
2) кеден одағының кедендік аумағында тасуды (тасымалдауды) және сақтандыруды
жүзеге асыруға жұмсалған кәдуілгі шығыстарды және осындай операцияларға байланысты
өзге де шығыстарды;
3) Қазақстан Республикасының аумағына әкелумен және (немесе) сатумен
байланысты төлеуге жататын кедендік төлемдердің, салықтардың және өзге де
салықтардың сомалары шегерілген жағдайда қолданылады.
3. Егер бағаланатын да (әкелінетін де), бірдей де, біртекті де тауарлар
әкелінетін тауарлар кеден одағының кедендік шекарасынан кесіп өткен уақыт кезеңінде
немесе соған сәйкес кезеңде кеден одағының кедендік аумағында сатылмаса, мұндай
тауарлардың кедендік құны тиісінше бағаланатын (әкелінетін), немесе бағаланатын
(әкелінетін) тауарлармен бірдей, немесе бағаланатын (әкелінетін) тауарлармен
біртекті тауарлар кеден одағының кедендік аумағында осындай тауарлар бірлігінің
бағасын белгілеу үшін жеткілікті мөлшерде, әкелінген кездегідей жай-күйінде,
тауарлардың келген күніне қатысты күннен ең ерте, бірақ осы күннен кейін тоқсан
күннен кешіктірілмей, кеден одағының кедендік аумағында сатылатын тауарлар бірлігі
бағасының негізінде айқындалады.
4. Егер бағаланатын да (әкелінетін де), бірдей де, біртекті де тауарлар кеден
одағының кедендік аумағына әкелінген кездегідей жай-күйінде кеден одағының кедендік
аумағында сатылмаса, тауарларды декларациялаушы тұлғаның мәлімдеуі бойынша,
бағаланатын (әкелінетін) тауарлардың кедендік құны осы баптың 2-тармағының 1) – 3)
тармақшаларында көрсетілген қайта өңдеу (өңдеу) нәтижесінде қосылған құн шегерілген
жағдайда бұл тауарларды кеден одағының кедендік аумағында сатып алған тұлғалармен
өзара байланысты болып табылмайтын тұлғаларға қайта өңдегеннен (өңдегеннен) кейін
сатылатын олардың неғұрлым көп жиынтық мөлшері сатылатын осындай тауарлар
бірлігінің бағасы негізінде айқындалады.
Қайта өңдеу (өңдеу) нәтижесінде қосылған құнды шегеру қайта өңдеу (өңдеу)
құнына қатысты дұрыс, саны айқындалған және құжатпен расталған ақпарат негізінде
жүргізіледі.
5. Егер:
тауарлар өзінің дара белгілерін жоғалтуына қарамастан, қайта өңдеу (өңдеу)
нәтижесінде қосылған құн мөлшерін дәл айқындау мүмкін болатын жағдайларды
қоспағанда, бағаланатын (әкелінетін) тауарлар одан әрі қайта өңдеу (өңдеу)
нәтижесінде өзінің дара белгілерін жоғалтатын болса;
бағаланатын (әкелінетін) тауарлар өзінің дара белгілерін жоғалтпайтын болса,
бірақ кеден одағының кедендік аумағында сатылатын тауарлардың соншалықты елеусіз
бөлігін құрайтындықтан, бағаланатын (әкелінетін) тауарлардың құны сатылатын
тауарлардың құнына елеулі әсер етпейтін болса, осы баптың 4-тармағының ережесі
кедендік құнды айқындау үшін пайдаланылмайды.
Осы баптың 4-тармағын қолдану мүмкіндігі нақты мән-жайларға байланысты әрбір
жеке жағдайда айқындалады.
6. Бағаланатын (әкелінетін) немесе бірдей, немесе біртекті тауарларды кеден
одағының кедендік аумағында сату қаралған кезде кеден одағының кедендік аумағына
әкету үшін бағаланатын (әкелінетін) тауарларды өндіруге және беруге байланысты осы
Кодекстің 102-бабының 1-тармағы 2) тармақшасында көрсетілген тауарлар мен
көрсетілетін қызметтерді пайдалану үшін тікелей немесе жанама, тегін немесе төмен
бағамен беретін тұлғаға сату есепке алынуға тиіс емес.
7. Осы баптың мақсаты үшін пайда мен коммерциялық және басқару шығыстарының
(тауарларды өткізу жөніндегі тікелей және жанама шығыстар) сомасы осы шығыстарды
жабатын, сондай-ақ бағаланатын (әкелінетін) сол сыныптағы немесе түрдегі тауарларды
сатуға байланысты пайда табуды қамтамасыз ететін тауарлар бағасына үстеме ретінде
қаралады.
Пайда мен коммерциялық және басқару шығыстарының сомасы тұтас есептеледі және
өндіруші ұсынған немесе оның атынан ұсынылған мәліметтер негізінде айқындалады.
Егер осы мәліметтер кеден одағының кедендік аумағына әкету үшін сол сыныптағы
немесе түрдегі тауарларды сату кезінде кәдуілгі пайда мен коммерциялық және басқару
шығыстары туралы кеден органдарының қарауындағы мәліметтермен сәйкес келмесе, кеден
органы кәдуілгі пайда мен жалпы шығыстар сомасын өзінде бар мәліметтер негізінде
анықтай алады.
Егер кеден органы пайда мен коммерциялық және басқару шығыстарының сомасын
өзінде бар мәліметтер негізінде анықтаса, кеден органы мұндай деректер көзін,
сондай-ақ олардың негізінде жүргізілген есепті жазбаша түрде көрсетуге міндетті.
8. Осы баптың мақсаты үшін бағаланатын (әкелінетін) тауарлар өндірілген елде
сол сыныптағы немесе түрдегі тауарларды сату туралы мәліметтер пайдаланылады.
Бағаланатын (әкелінетін) тауарлар және олар салыстырылатын тауарлар сол сыныптағы
немесе түрдегі тауарлар болып табыла ма деген мәселе тиісті мән-жайлар ескеріле
отырып, әрбір нақты жағдайда жеке шешіледі. Бұл ретте, оларға қатысты ақпарат
берілуі мүмкін бағаланатын (әкелінетін) тауарларды қоса алғанда, сол сыныптағы
немесе түрдегі тауарлардың мүмкін болатын неғұрлым шағын тобын немесе бірқатарын
кеден одағының кедендік аумағына әкелу үшін сату қарастырылады.
106-бап. Құнды қосу әдісі
1. Осы бапқа сәйкес тауарлардың кедендік құнын айқындау кезінде тауарлардың
есептік құны негіз ретінде қабылданады, ол:
1) материалдарды дайындау немесе сатып алу жөніндегі шығыстарды және
әкелінетін тауарларды өндіруге, сондай-ақ өндіруге байланысты өзге де операцияларға
жұмсалатын шығыстарды;
2) пайда мен коммерциялық және басқару шығыстарының кеден одағының кедендік
аумағына әкету үшін экспорт елінде өндірілетін бағаланатын тауарлардың сол
сыныбындағы немесе түріндегі тауарларды сату кезінде әдетте ескерілетін сол шамаға
балама сомасын;
3) осы Кодекстің 102-бабының 1-тармағының 4) – 6) тармақшаларында көрсетілген
элементтердің құнын қосу жолымен айқындалады.
2. Осы баптың 1-тармағының 1) тармақшасында көрсетілген шығыстар тауарларды
өндіруші табыс еткен немесе оның атынан табыс етілген және өндірушінің коммерциялық
құжатымен расталған, мұндай құжаттар тауарлар өндірілген елде қолданылатын
бухгалтерлік есептің жалпыға бірдей принциптеріне сай келген жағдайда бағаланатын
(әкелінетін) тауарлардың өндірісі туралы мәліметтер негізінде айқындалады.
3. Осы баптың 1-тармағының 1) тармақшасында көрсетілген шығыстар, егер
кедендік мақсат үшін ыдыс әкелінетін тауарлармен біртұтас зат ретінде қаралса,
ыдысқа жұмсалған шығыстарды; буып-түю материалдары мен буып-түю жөніндегі
жұмыстардың құнын қоса алғанда, буып-түю құнын; әкелінетін тауарлар өндірісіне
байланысты пайдалану үшін сатып алушы тікелей және жанама берген, осы Кодекстің
102-бабы 1-тармағының 2) тармақшасында көрсетілген әрбір заттың тиісті түрде
бөлінген құнын (осы Кодекстің 102-бабы 5-тармағының ережесіне сәйкес – тиісті
құрамдас бөліктер бойынша) қамтуға тиіс. Кеден одағының кедендік аумағынан тыс
жерлерде орындалған және кеден одағының кедендік аумағында өндірілген әкелінетін
тауарлардың өндірісі үшін қажетті жобалау, әзірлеу, инженерлік, конструкторлық
жұмыстар, көркемдеп безендіру, дизайн, эскиздер мен сызбалар құны осы заттардың
құнын өндіруші төлеген дәрежеде ғана қамтуға тиіс. Бұл ретте шығыстар есеп айырысу
құнын айқындау кезінде қайтадан есепке алынбауға тиіс.
Коммерциялық және басқару шығыстары ретінде осы баптың 1-тармағының 1)
тармақшасына енгізілмейтін кеден одағының кедендік аумағына әкету үшін тауарларды
өндіру мен сатудың тікелей және жанама шығындары есепке алынуға тиіс.
4. Пайда мен коммерциялық және басқару шығыстарының сомасы тұтастай есепке
алынады және өндіруші табыс еткен немесе оның атынан табыс етілген мәліметтер
негізінде айқындалады. Егер бұл мәліметтер кеден органдарының қарамағында бар,
кеден одағының кедендік аумағына әкету үшін сол сыныптағы немесе түрдегі тауарларды
сату кезінде кәдуілгі пайда мен коммерциялық және басқару шығыстары туралы
мәліметтермен сәйкес келмесе, кеден органы кәдуілгі пайда мен жалпы шығыстар
сомасын өзінде бар мәліметтер негізінде анықтай алады.
Егер кеден органы пайда мен коммерциялық және басқару шығыстарының сомасын
өзінде бар мәліметтер негізінде анықтаса, кеден органы мұндай деректер көзін,
сондай-ақ олардың негізінде жүргізілген есепті жазбаша түрде көрсетуге міндетті.
5. Осы баптың мақсаты үшін тауарлар әкелінетін елде өндірілген сол сыныптағы
немесе түрдегі тауарларды сату туралы мәліметтер пайдаланылады. Бағаланатын
(әкелінетін) тауарлар және олармен салыстырылатын тауарлар сол сыныптағы немесе
түрдегі тауарлар болып табыла ма деген мәселе тиісті мән-жайлар ескеріле отырып,
әрбір нақты жағдайда жеке шешілуге тиіс. Бұл ретте, оларға қатысты ақпарат берілуі
мүмкін бағаланатын (әкелінетін) тауарларды қоса алғанда, сол сыныптағы немесе
түрдегі тауарлардың мүмкін болатын неғұрлым шағын тобын немесе бірқатарын кеден
одағының кедендік аумағына әкету үшін сату қарастырылады.
6. Кеден органдары кеден одағына мүше мемлекеттердің резиденті болып
табылмайтын қандай да бір тұлғадан құжаттарды және оның коммерциялық құжаттарында
бар бағаланатын (әкелінетін) тауарлардың өндірісі және сатылуы туралы мәліметтерді
табыс етуін талап етуге құқылы емес. Алайда, осы баптың ережелеріне сәйкес
тауарлардың кедендік құнын айқындау мақсаты үшін тауарларды өндіруші берген
ақпаратты өндірушінің келісімімен Қазақстан Республикасының уәкілетті органдары
басқа елде тексеруі мүмкін. Шетелдік өндірушілер табыс еткен немесе олардың атынан
табыс етілген құжаттар мен мәліметтерді тексеруді кеден органдары Қазақстан
Республикасының халықаралық шарттарына және жалпыға бірдей қабылданған халықаралық
принциптер мен нормаларға сәйкес жүргізеді.
107-бап. Резервтік әдіс
1. Егер тауарлардың кедендік құнын осы Кодекстің 101, 103 – 106-баптарына
сәйкес айқындау мүмкін болмаса, бағаланатын (әкелінетін) тауарлардың кедендік құны
осы Кодекстің принциптерімен және ережелерімен үйлесетін тәсілдерді пайдалану
арқылы кеден одағының кедендік аумағында бар деректер негізінде айқындалады.
2. Тауарлардың кедендік құнын айқындаудың осы бапқа сәйкес пайдаланылатын
әдістері осы Кодекстің 101, 103 – 106-баптарында көзделген нақ сондай әдістер болып
табылады, алайда, осы бапқа сәйкес тауарлардың кедендік құнын айқындау кезінде
оларды қолдануда икемділікке жол беріледі. Атап айтқанда мыналарға жол беріледі:
бағаланатын (әкелінетін) тауарлардың кедендік құнын айқындау үшін бағаланатын
(әкелінетін) тауарлар өндірілген елден өзге елде өндірілген бірдей немесе біртекті
тауарлармен жасалған мәміле құны негізге алынуы мүмкін;
бағаланатын (әкелінетін) тауарлардың кедендік құнын бірдей немесе біртекті
тауарлармен жасалған мәміле құнының негізінде айқындау кезінде бағаланатын
(әкелінетін) тауарлардың уақыт кезеңінде немесе соған сәйкес кезеңде немесе
бағаланатын (әкелінетін) тауарлар әкелінгенге дейін күнтізбелік тоқсан күннен ерте
емес кезеңде бірдей немесе біртекті тауарлар кеден одағының кедендік аумағына әкету
үшін сатылуға және кеден одағының кедендік аумағына әкелінуге тиіс екендігі туралы
осы Кодекстің 103 немесе 104-баптарында белгіленген талаптардан ақылға қонымды
ауытқуға жол беріледі;
бағаланатын (әкелінетін) тауарлардың кедендік құнын айқындау үшін осы
Кодекстің 105 және 106-баптарына сәйкес айқындалған олармен бірдей немесе біртекті
тауарлардың кедендік құны негізге алынуы мүмкін;
бағаланатын (әкелінетін) тауарлардың кедендік құнын осы Кодекстің 105-бабында
жазылған әдіс негізінде айқындау кезінде осы Кодекстің 105-бабының 3-тармағында
белгіленген күнтізбелік тоқсан күн мерзімнен ауытқуға жол беріледі.
3. Бағаланатын (әкелінетін) тауарлардың осы баптың ережелеріне сәйкес
айқындалған кедендік құны бұрын айқындалған кедендік құнға барынша мүмкін болған
дәрежеде негізделуге тиіс.
4. Осы бапқа сәйкес тауарлардың кедендік құны:
1) кеден одағының кедендік аумағында өндірілген кеден одағының ішкі
нарығындағы тауарлардың бағасы;
2) кедендік мақсаттар үшін баламалы екі құнның неғұрлым жоғарғысы қабылдануын
көздейтін жүйе;
3) әкету елінің ішкі нарығындағы тауарлардың бағасы;
4) кедендік құнды осы Кодекстің 106-бабына сәйкес айқындау кезінде
тауарлардың есеп айырысу құнына енгізілуге жататын шығыстардан өзге шығыстар;
5) әкетілетін елден үшінші елдерге берілетін тауарлардың бағасы;
6) ең төменгі кедендік құн;
7) еркін немесе жалған құн негізінде айқындалуға тиіс емес.
Егер кеден органы осы бапты қолданатын болса, онда кеден органы пайдаланылған
деректер көзін, сондай-ақ олардың негізінде жүргізілген егжей-тегжейлі есепті
жазбаша түрде көрсетуге міндетті.
108-бап. Тауарлардың кедендік құнын декларациялау
1. Декларант тауарлардың кедендік құнын декларациялауды осы Кодекстің осы
тарауына және 32-тарауына сәйкес тауарларды кедендік декларациялау шеңберінде
жүзеге асырады.
2. Әкелінетін тауарлардың кедендік құнын декларациялау тауарлардың кедендік
құнын айқындау әдісі, тауарлардың кедендік құнының шамасы туралы, тауарлардың
кедендік құнын айқындауға қатысы бар сыртқы экономикалық мәміленің жай-күйі мен
шарттары туралы мәліметтерді мәлімдеу, сондай-ақ оларды растайтын құжаттарды беру
арқылы жүзеге асырылады.
Әкетілетін тауарлардың кедендік құнын декларациялау тауарлардың кедендік
құнының шамасы туралы, тауарлардың кедендік құнын айқындауға қатысы бар сыртқы
экономикалық мәміленің жай-күйі мен шарттары туралы мәліметтерді мәлімдеу, сондай-
ақ оларды растайтын құжаттарды беру арқылы жүзеге асырылады.
3. Осы баптың 2-тармағында көрсетілген мәліметтер кедендік құн
декларациясында мәлімделеді және кедендік мақсаттар үшін қажетті мәлімет болып
табылады.
Тауарлардың кедендік құнын декларациялау тәртібі, сондай-ақ кедендік құнды
декларациялау нысандары және оларды толтыру қағидасы Кеден одағы комиссиясының
шешімімен белгіленеді.
Кедендік құнды декларациялау тауарға арналған декларацияның ажырамас бөлігі
болып табылады.
Егер кедендік құн декларациясы Кеден одағы комиссиясының шешімімен
белгіленген жағдайларда толтырылмаса, әкелінетін тауарлардың кедендік құны туралы
мәлімет тауарларға арналған декларацияда мәлімделеді. Тауарларға арналған
декларацияда мәлімделген тауарлардың кедендік құны туралы мәлімет дұрыс емес болуы
мүмкін не тиісті дәрежеде расталмаған екендігін көрсететін белгілер анықталған
кезде кеден органы кедендік құн декларациясын табыс етуді дәлелді түрде талап етуге
құқылы.
4. Тауарлардың мәлімделетін кедендік құны және оны айқындауға қатысты табыс
етілетін мәліметтер дұрыс, саны айқындалған және құжатпен расталған ақпараттарға
негізделуге тиіс.
5. Декларант не декларанттың атынан және оның тапсырмасы бойынша әрекет
ететін кеден өкілі кедендік құн декларациясында көрсетілген дұрыс емес мәліметтер
көрсеткені және осы Кодекстің 286-бабында көзделген міндеттерді орындамағаны үшін
Қазақстан Республикасының заңдарына сәйкес жауапты болады.
109-бап. Тауарлардың кедендік құнын бақылау
Тауарлардың кедендік құнын бақылауды кеден органы тауарлар шығарылғанға дейін
де, шығарылғаннан кейін де, оның ішінде тәуекелдерді басқару жүйесін пайдалана
отырып, кедендік бақылауды жүргізу шеңберінде жүзеге асырады.
Тауарлардың кедендік құнын бақылауды жүзеге асыру тәртібі Кеден одағы
комиссиясының шешімімен белгіленеді.
110-бап. Тауарлардың кедендік құнына қатысты шешім
Тауарлардың кедендік құнын бақылауды жүзеге асыру нәтижесі бойынша кеден
органы тауарлардың мәлімделген кедендік құнын қабылдау туралы не осы Кодекстің 111-
бабының ережелеріне сәйкес тауарлардың мәлімделген кедендік құнын түзету туралы
шешім қабылдайды, ол Кеден одағы комиссиясының шешімімен белгіленген тәртіппен және
нысандарда декларанттың назарына жеткізіледі.
111-бап. Тауарлардың кедендік құнын түзету
1. Егер кеден органы немесе декларант тауарлардың кедендік құны туралы
мәлімделген мәліметтердің дұрыс еместігін, оның ішінде тауарлардың кедендік құнын
айқындау әдісі дұрыс таңдалмағанын және (немесе) тауарлардың кедендік құны дұрыс
айқындалмағанын анықтаса, кеден органы тауарлардың мәлімделген кедендік құнын
түзету туралы шешімді тауарларды шығарылғанға дейін де, шығарылғаннан кейін де
кедендік құнды бақылауды жүзеге асыру кезінде қабылдайды. Кеден органы қабылдаған
тауарлардың мәлімделген кедендік құнын түзету туралы шешімде негіздеме және оны
орындау мерзімі қамтылуға тиіс.
2. Кеден органы тауарлардың мәлімделген кедендік құнын олар шығарылғанға
дейін түзету туралы шешім қабылдаған кезде декларант дұрыс емес мәліметтерді
түзетуді жүзеге асыруға және түзетілген мәліметтер ескеріле отырып есептелген
көлемде кедендік баждарды, салықтарды осы Кодекстің 297-бабында белгіленген
тауарлар шығару мерзімдерінен аспайтын мерзімде төлеуге міндетті.
Егер декларант тауарларды шығару мерзімінен аспайтын мерзімде дұрыс емес
мәліметтерді түзетуді жүзеге асырмаса және толықтырып есептелген кедендік баждарды,
салықтарды төлемесе, кеден органы тауарларды шығарудан бас тартады.
3. Кеден органы тауарлар шығарылғаннан кейін олардың кедендік құнын түзету
туралы шешім қабылдаған кезде декларант дұрыс емес мәліметтерді түзетуді жүзеге
асырады және түзетілген мәліметтер ескеріле отырып есептелген көлемде кедендік
баждарды, салықтарды төлейді.
Декларант бұл шешімімен келіспеген жағдайда кеден органы тауарлардың
мәлімделген кедендік құнын түзетуді және төленуге жататын кедендік баждарды,
салықтарды қайта есептеуді жүзеге асырады.
4. Тауарлар шығарылғанға дейін де, шығарылғаннан кейін де тауарлардың
кедендік құнын түзету және төленуге жататын кедендік баждарды, салықтарды қайта
есептеу, сондай-ақ оларды төлеу мерзімі Кеден одағы комиссиясының шешімімен
белгіленген тәртіппен және нысандар бойынша жүзеге асырылады.
112-бап. Қосымша тексеру жүргізу
1. Кеден органы тауарлар шығарылғанға дейін олардың кедендік құнына бақылау
жүргізген кезде тауарлардың кедендік құны туралы мәліметтің дұрыс емес болуы мүмкін
не мәлімделген мәліметтің тиісті дәрежеде расталмаған екендігін көрсететін
белгілерді анықтаған жағдайда, кеден органы осы Кодекске сәйкес қосымша тексеру
жүргізеді, оны жүргізу мерзімі мен тәртібі Кеден одағы комиссиясының шешімімен
белгіленеді.
Кеден органы осы Кодекстің 151-бабына сәйкес айқындаған кедендік баждарды,
салықтарды төлеуді декларант қамтамасыз еткен жағдайда тауарларды шығару жүзеге
асырылады.
Кеден органының шешімі негізді болуға және онда тауарлардың кедендік құны
туралы мәліметтің дұрыс емес болуы мүмкін не мәлімделген мәліметтердің тиісті
дәрежеде расталмаған екендігін көрсететін нақты белгілердің тізбесі болуға тиіс.
Қосымша тексеруді жүргізу туралы шешімді ақырына дейін жеткізудің тәртібі, мерзімі
мен нысаны Кеден одағы комиссиясының шешімімен белгіленеді.
Кеден органы қосымша тексеру нәтижелері бойынша тауарлардың кедендік құнына
қатысты шешім қабылдағанға дейін тауарлардың кедендік құнын бақылау аяқталмаған деп
есептеледі.
2. Егер тауарларды шығару үшін осы Кодекстің 297-бабында белгіленген мерзімде
қосымша тексеруді жүргізу мүмкін болмаса, онда қосымша тексеру жүргізу туралы шешім
тауарларды шығарудан бас тарту үшін негіз болып табылмайды. Кеден органдары осы
Кодекстің 151-бабының 5-тармағына сәйкес есептеген кедендік баждарды, салықтарды
төлеудің қамтамасыз етілуін декларант берген жағдайда тауарларды шығару жүзеге
асырылады.
3. Тауарлардың кедендік құны туралы мәлімделген мәліметтерге қосымша тексеру
жүргізу үшін кеден органы декларанттан қосымша құжаттар мен мәліметтерді сұратуға
және оларды табыс ету үшін мерзім белгілеуге құқылы, ол мерзім бұл үшін жеткілікті
болуға, бірақ осы Кодекстің 268-бабында белгіленген мерзімнен аспауға тиіс.
Декларант кеден органы сұратқан қосымша құжаттар мен мәліметтерді табыс етуге
не оларды табыс етудің мүмкін еместігінің себептерін көрсетіп, жазбаша нысанда
түсініктеме беруге міндетті.
Декларанттың тауарлардың кедендік құнын айқындаудың өзі таңдаған әдісін
пайдаланудың заңдылығын және өзі ұсынған құжаттар мен мәліметтердің дұрыстығын
дәлелдеуге құқығы бар.
4. Егер декларант кеден органы сұратқан құжаттарды, мәліметтерді және
(немесе) оларды табыс ету мүмкін еместігінің себептері туралы түсініктемені табыс
етпесе, не мұндай құжаттар мен мәліметтер осы баптың 1-тармағында көрсетілген
қосымша тексеру жүргізу үшін негіздерді жоймайтын болса, кеден органы қосымша
тексеру нәтижелері бойынша өзінде бар ақпараттар негізінде және кеден одағының
кедендік шекарасы арқылы өткізілетін тауарлардың кедендік құнын айқындау
мәселелерін реттейтін кеден одағына мүше мемлекеттер халықаралық шарттарының
талаптарына сәйкес тауарлардың мәлімделген кедендік құнын түзету туралы шешім
қабылдайды.
5. Егер қосымша тексеру нәтижелері бойынша кеден органы тауарлардың декларант
мәлімдеген кедендік құнын қабылдау туралы шешім қабылдаса, онда қамтамасыз ету
сомасын қайтару (есепке жатқызу) осы Кодекстің 154-бабына сәйкес жүзеге асырылады.
2-бөлім. КЕДЕНДІК ТӨЛЕМДЕР МЕН САЛЫҚТАР
12-тарау. КЕДЕНДІК ТӨЛЕМДЕР МЕН САЛЫҚТАР
ТУРАЛЫ ЖАЛПЫ ЕРЕЖЕЛЕР
113-бап. Кедендік төлемдер мен салықтар
1. Кедендік төлемдер мен салықтарға:
1) кедендік әкелу бажы;
2) кедендік әкету бажы;
3) Қазақстан Республикасының кедендік аумағына тауарларды әкелу кезінде
өндіріп алынатын қосылған құн салығы;
4) кеден одағының кедендік аумағына тауарларды әкелу кезінде өндіріп алынатын
акциз (акциздер);
5) кедендік алымдар (тауарларды кедендік декларациялау үшін, алып жүру үшін
кедендік алымдар, алдын ала шешім үшін төлем) жатады.
2. Төлеушiлер, кедендiк баждарды есептеу тәртібі және төлеу, қайтару (есепке
жатқызу) және өндіріп алу, есепке жазу мерзімдері, сондай-ақ оларды төлеу бойынша
жеңілдіктер Қазақстан Республикасының халықаралық шартында және (немесе) кеден
заңнамасында айқындалады.
3. Төлеушілер, кеден органдары өндіріп алатын қосылған құн салықтарын,
акциздерді есептеу тәртібі және төлеу, қайтару (есепке жатқызу) және өндіріп алу,
есепке жазу мерзімдері, сондай-ақ оларды төлеу бойынша жеңілдіктер осы Кодексте
және Қазақстан Республикасының салық заңнамасында айқындалады.
4. Төлеушiлер, кедендiк алымдарды төлеу, қайтару (есепке жатқызу) және
өндiрiп алу тәртібі мен мерзімдері, сондай-ақ оларды төлеу жөніндегі жеңілдіктер
осы Кодексте айқындалады.
5. Кеден органдары алатын арнайы, демпингке қарсы және өтемдік баждар
Қазақстан Республикасының халықаралық шарттарында және (немесе) Қазақстан
Республикасының заңнамасында белгіленеді және, егер осы Кодексте өзгеше
белгіленбесе, кедендік әкелу баждарын алу үшін осы Кодексте көзделген тәртіппен
алынады.
6. Жеке тұлғалар жеке мақсаттары үшін өткізетін тауарларға қатысты осы бөлім
осы Кодекстің 56-тарауына және Қазақстан Республикасының халықаралық шарттарына
сәйкес белгіленген ерекшеліктер ескеріле отырып қолданылады.
114-бап. Кедендік баж ставкаларының түрлері
Кедендік баж ставкалары мынадай түрлерге:
1) салық салынатын тауарлардың кедендік құнына пайызбен белгіленген –
адвалорлық;
2) заттай көрінісіндегі физикалық сипаттамаларына (саны, массасы, көлемі
немесе өзге сипататтамаларына) қарай белгіленген - өзіндік ерекше;
3) осы баптың 1) және 2) тармақшаларында көрсетілген түрлерді ұштастыратын
құрамдастырылған болып бөлiнедi.
115-бап. Кедендік алымдар
1. Тауарларды шығарумен, тауарларды кедендік алып жүрумен байланысты іс-
әрекеттер жасағаны, сондай-ақ осы Кодексте белгіленген өзге де іс-әрекеттер
жасағаны үшін кеден органдары өндіріп алатын міндетті төлемдер кедендік алымдар
болып табылады.
2. Кедендік алымдардың ставкаларын Қазақстан Республикасының
Үкіметі белгілейді.
3. Кедендік алымдардың мөлшері кедендік алымдар белгіленген іс-әрекеттерді
жасағаны үшін кеден органдарының шамамен алынған шығындарының құнынан аспауға тиіс.
116-бап. Кедендік алымдардың түрлері
Кедендік алымдарға:
1) тауарларды кедендік декларациялау үшін кедендік алымдар;
2) кедендік алып жүру үшін кедендік алымдар;
3) алдын ала жасалған шешім үшін төленетін ақы жатады.
117-бап. Тауарларды кедендік декларациялау үшін
кедендік алым
Тауарларды кедендік декларациялау үшін бюджетке төленген кедендік алым
төлеушіге қайтаруға жатпайды.
118-бап. Кедендік алып жүру үшін кедендік алым
Бірнеше автомобиль көлік құралымен өткізілетін тауарларды кедендік алып жүру
кезінде кедендік алым сомасы көрсетілген көлік құралдарының санына барабар
бөлінеді.
119-бап. Алдын ала шешім үшін төлем
Кеден органының осы Кодекстің 79 және 91-баптарына сәйкес тауарларды сыныптау
жөнінде және тауарлардың шығарылған елі туралы алдын ала шешім қабылдағаны үшін
Қазақстан Республикасының Үкіметі белгілеген мөлшерде ақы өндіріп алынады.
120-бап. Төлеушілер, кедендік алымдарды төлеу
мерзімдері мен тәртібі
1. Декларант немесе осы Кодекске және (немесе) Қазақстан Республикасының
халықаралық шарттарына сәйкес кедендік алымдарды төлеу бойынша міндеттер жүктелген
өзге де тұлғалар кедендік алымдарды төлеушілер болып табылады.
2. Осы баптың 5-тармағында көрсетілген жағдайларды қоспағанда, тауарларды
кедендік декларациялау үшін кедендік алым кедендік декларацияны бергенге дейін
немесе сонымен бір мезгілде төленеді.
3. Кедендік алып жүру үшін кедендік алым кеден органы кедендік алып жүру
туралы шешім қабылдағаннан кейін, бірақ кедендік алып жүруді ұйымдастыру басталған
күннен кешіктірілмей төленеді.
4. Кеден органы алдын ала шешім қабылдағаны үшін ақыны төлеуші көрсетілген
шешім өзіне берілгенге дейін енгізеді.
5. Тауарларды кедендік декларациялау үшін кедендік алымдарды төлеу бойынша
жеңілдіктер берілген кезде, тұлғаның тауарларды пайдалану және иелік ету бойынша
шектеулерді бұзған күні оларды төлеу мерзімі болып есептеледі. Егер шектеулер
бұзылған күнді анықтау мүмкін болмаса, кедендік декларацияның тіркелген күні
кедендік декларациялау үшін кедендік алымдарды төлеу мерзімі болып есептеледі.
Кеден одағының кедендік шекарасы арқылы тауарларды заңсыз өткізу кезінде
тауарларды кедендік декларациялау үшін кедендік алымдарды төлеу мерзімі кедендік
шекара арқылы тауарларды өткізген күн болып есептеледі. Егер заңсыз өткізілген
күнді анықтау мүмкін болмаса, кедендік декларацияның тіркелген күні кедендік
декларациялау үшін кедендік алымдарды төлеу мерзімі болып есептеледі.
6. Төлеушінің кедендік төлемді кедендік алым бойынша алда болатын
міндеттемелер есебіне аванспен енгізуге құқығы бар.
7. Кедендік транзит кедендік рәсімімен шығарылған тауарларды қоспағанда,
кедендік алымдар тауарлар шығарылатын кеден органында немесе аумағында кеден
одағының кедендік шекарасы арқылы тауарларды заңсыз өткізу фактісі анықталған
аумақта төленеді (өндіріліп алынады).
8. Кедендiк алымдарды бюджетке аудару осы Кодекске сәйкес айқындалған
кедендік баждарды, салықтарды және өсімпұлдарды аудару үшін көзделген қағидалар
бойынша жүзеге асырылады.
13-тарау. КЕДЕНДІК ТӨЛЕМДЕР МЕН САЛЫҚТАР
БОЙЫНША ЖЕҢІЛДІКТЕР 121-бап. Кедендік төлемдер мен салықтарды төлеу
бойынша жеңілдіктер
1. Осы Кодексте кедендік төлемдер мен салықтарды төлеу бойынша жеңілдіктер
деп:
1) тарифтік преференциялар;
2) тарифтік жеңілдіктер (кедендік баждарды төлеу бойынша жеңілдіктер);
3) салықтарды төлеу бойынша жеңілдіктер;
4) кедендік алымдарды төлеу бойынша жеңілдіктер түсініледі.
2. Тауарларды кедендiк декларациялағаны үшін кедендік алымдарды төлеу
бойынша жеңілдіктер кедендік алымдарды төлеу бойынша жеңілдіктер деп түсініледі.
3. Тарифтік преференциялар кеден одағына мүше мемлекеттердің заңнамасына және
(немесе) халықаралық шарттарына сәйкес табыс етіледі.
Тарифтік жеңілдіктердің түрлері, оларды беру тәртібі мен жағдайлары кеден
одағының кеден заңнамасына сәйкес айқындалады.
Тауарларды кедендік декларациялау үшін кедендiк алымдар бойынша жеңілдіктер
осы Кодекске сәйкес айқындалады.
Салықтарды төлеу бойынша жеңілдіктер Қазақстан Республикасының
салық заңнамасына сәйкес айқындалады.
4. Кеден одағының кедендік шекарасы арқылы өткізілетін тауарларға қатысты
кедендік баждарды, салықтар мен кедендік алымдарды төлеу бойынша жеңілдіктер оларды
салудан босату түрінде беріледі.
5. Кедендiк алымдарды төлеу бойынша жеңілдіктер, осы Кодекстің 122-бабында
көзделген жағдайларды қоспағанда, жеке сипатта бола алмайды.
6. Қазақстан Республикасының басқа нормативтік құқықтық актілерінде кедендік
алымдар бойынша жеңілдіктер беруге тыйым салынады.
122-бап. Кедендік алымдарды төлеу бойынша
жеңілдіктер
1. Кедендік алымдарды салудан:
1) жүктердi, багажды және жолаушыларды тұрақты халықаралық тасымалдауды
жүзеге асыратын көлiк құралдары, сондай-ақ жол жүру кезiнде, аралық аялдама
пункттерiнде оларды пайдалануға қажеттi немесе осы көлiк құралдарының авариясын
(бұзылуын) жоюға байланысты шетелден сатып алынған материалдық-техникалық жабдықтау
заттары, керек-жарақтар, отын, азық-түлiк және басқа мүлiк;
2) теңiз кәсiпшiлiгiн жүргiзетiн Қазақстан теңіз кемелерінің немесе
қазақстандық тұлғалар жалдаған (жалға алған) теңіз кемелерінiң өндiрiстiк қызметiн
қамтамасыз ету үшiн кеден одағының кедендік аумағынан тыс жерге әкетiлетiн
материалдық-техникалық жабдықтау заттары, керек-жарақтар, отын, азық-түлiк және
басқа мүлiк, сондай-ақ олардың Қазақстан Республикасының аумағына әкелiнетін
кәсiпшiлiк өнiмдерi;
3) ұлттық және шетел валютасының банкноттары мен монеталары (мәдени-тарихи
құндылық болып табылатын банкноттар мен монеталардан басқа), сондай-ақ бағалы
қағаздар;
4) акцизделетiн тауарларды қоспағанда, гуманитарлық көмек ретiнде әкелінетін
басқа тауарлар;
5) акцизделетiн тауарларды қоспағанда, техникалық жәрдем көрсетудi қоса
алғанда, мемлекеттер, мемлекеттер үкiметтері, халықаралық ұйымдар желісі бойынша
қайырымдылық мақсатында әкелiнетiн (медициналық мақсаттар үшін арнайы жасалған
жеңіл автомобильдерден басқа) тауарлар;
6) Қазақстан Республикасының Ұлттық Банкi және оның филиалдары, өкілдіктері
мен ұйымдары ақша белгілерін жасау үшін әкелетiн шикізат;
7) шетелдiк дипломатиялық және оларға теңестiрiлген өкiлдiктердiң, консулдық
мекемелердің ресми пайдалануы үшін, сондай-ақ осы өкілдіктердің, Қазақстан
Республикасының азаматтары болып табылмайтын, олармен бірге тұратын отбасы
мүшелерiн қоса алғанда, дипломатиялық және әкiмшiлiк-техникалық персоналының жеке
пайдалануы үшiн әкелiнетiн және әкетілетін, Қазақстан Республикасының халықаралық
шарттарына сәйкес алым салудан босатылатын тауарлар;
8) мемлекет пайдасына бас тартудың кедендік ресіміне мәлімделген тауарлар;
9) мемлекеттердің, мемлекет үкіметтерінің, сондай-ақ Қазақстан
Республикасының салық заңнамасына сәйкес айқындалған халықаралық ұйымдардың желісі
арқылы берілген гранттардың қаражаты есебінен сатып алынатын тауарлар босатылады.
2. Осы бапта көрсетілген кедендiк алымдар салудан босату үшін құжаттарды
табыс ету тәртібін Қазақстан Республикасының Үкіметі айқындайды.
123-бап. Тарифтiк преференциялар
1. Мемлекеттерге кедендік баждардан босату не оның ставкаларын төмендету
немесе тауарларды преференциялық әкелуге (әкетуге) квота белгілеу нысанында
берілетін сыртқы экономикалық қызмет саласындағы арнайы артықшылықтар тарифтік
преференциялар деп түсініледі.
2. Кеден одағының кедендік аумағына әкелінетін және Қазақстан Республикасымен
еркін сауда аймағын құратын мемлекеттерден шығарылатын тауарлар, сондай-ақ кеден
одағының кедендік аумағынан көрсетілген мемлекеттерге әкетілетін және Қазақстан
Республикасынан шығатын тауарлар кедендік баждарды салудан босатылады.
3. Кеден одағының кедендік аумағына әкелінетін және преференциялар жүйесін
пайдаланатын дамушы мемлекеттерден шығатын тауарларға төмендетілген ставкалар
бойынша кедендік баждар салынады. Мұндай мемлекеттердің және тауарлардың тізбесі,
сондай-ақ кедендік баждардың ставкасын төмендету деңгейі Кеден одағы комиссиясының
шешімдерімен бекітіледі.
4. Кеден одағының кедендік аумағына әкелінетін және преференциялар жүйесін
пайдаланатын неғұрлым төмен дамыған мемлекеттерден шығатын тауарлар кедендік
баждарды салудан босатылады. Мұндай мемлекеттер мен тауарлардың тізбесі Кеден одағы
комиссиясының шешімдерімен бекітіледі.
14-тарау. КЕДЕНДІК БАЖДАРДЫ, САЛЫҚТАРДЫ ЕСЕПТЕУ
124-бап. Кедендік баждарды, салықтарды салу
объектісі және кедендік баждарды,
салықтарды есептеуге арналған база
(салықтық база)
1. Кеден одағының кедендік шекарасы арқылы тасымалданатын тауарлар кедендік
баждарды, салықтарды салудың объектісі болып табылады.
2. Тауарлардың кедендік құны және (немесе) олардың заттай көрінісіндегі
физикалық сипаттамасы (саны, тауар тұтынылғанға дейін және бөлшек сауда үшін
ұсынылғанға дейін тауардан ажырамайтын, оның алғашқы буып-түюі ескерілген массасы,
көлемі немесе өзге де сипаттамалары) тауарлардың түрлеріне және қолданылатын
ставкаларының түрлеріне қарай кедендік баждарды есептеуге арналған база болып
табылады.
3. Салықтарды есептеуге арналған салықтық база Қазақстан Республикасының
салық заңнамасына сәйкес айқындалады.
125-бап. Кедендік баждарды, салықтарды есептеу
(есепке жазу)
1. Осы Кодексте және (немесе) Қазақстан Республикасының халықаралық
шарттарында көзделген жағдайларды қоспағанда, кедендік баждарды, салықтарды
төлеушілер баждарды, салықтарды дербес есептейді.
2. Кедендік баждарды, салықтарды өндіріп алу кезінде төленуге жататын
кедендік баждардың, салықтардың сомасын есептеуді (есепке жазуды) кедендік баждар,
салықтар төленуге тиісті кеден органы жүргізеді.
3. Төленуге жататын кедендік баждардың, салықтардың сомаларын есептеу,
Қазақстан Республикасының халықаралық шарттарында көзделген жағдайларды қоспағанда,
ұлттық валютамен жүзеге асырылады.
4. Егер осы Кодексте өзгеше белгіленбесе, төлеуге және (немесе) өндіріп алуға
жататын кедендік баждардың сомасы, кедендік баждарды және кедендік баж
ставкаларының тиісті түрін есептеуге арналған базаны қолдану арқылы анықталады.
5. Төлеуге және (немесе) өндіріп алуға жататын салықтардың сомасы Қазақстан
Республикасының салық заңнамасына сәйкес айқындалады.
6. Осы Кодекстің 138-бабының 2-тармағының екінші бөлігінде белгіленген
жағдайда, кедендік баждардың, салықтардың сомалары, олар төленуге тиіс кеден
одағына мүше мемлекеттердің заңнамасына сәйкес есептеуге жатады.
7. Шетелдік тауарларға қатысты кедендік әкелу баждарының, салықтарының жалпы
сомасы, осы шетелдік тауарларға қатысты өзге кедендік рәсім мәлімделген жағдайда
кеден органы кедендік декларацияны қабылдаған күні қолданыста болған кедендік
баждардың, салықтардың ставкаларын шетелдік тауарларға қолданған кезде кедендік
баждар, салықтар ставкаларының өзгеруі салдарынан кедендік баждардың, салықтардың
сомасы ұлғаятын жағдайларды қоспағанда, шетелдік тауарлар осы Кодекстің 121-бабы 1-
тармағының 2) және 3) тармақшаларында көрсетілген кедендік баждарды, салықтарды
төлеу бойынша жеңілдіктер есепке алынбай, ішкі тұтынуға шығарылған жағдайда төлеуге
жататын кедендік баждардың, салықтардың сомасынан асып кетуіне болмайды.
8. Шартты шығарылған тауарлар кедендік төлемдерді және салықтарды төлеуден
толық немесе ішінара босатылған мақсаттардан өзге мақсаттарда пайдаланылған
жағдайда төленуге тиісті кедендік төлемдер мен салықтарды есепке жазу үшін, осы
Кодекстің 158-бабына сәйкес өсімпұлдар төленіп, кеден органы кедендік декларацияны
тіркеген күні қолданыста болған кедендік төлемдер мен салықтардың ставкалары
қолданылады.
9. Кеден органы кеден ісі саласында құқық бұзушылықты анықтаған кезде,
кедендік баждарды, салықтарды есептеуді кеден органы осы Кодекстің 158-бабына
сәйкес өсімпұлдар төлей отырып жүргізеді.
126-бап. Кедендік баждардың, салықтардың ставкаларын
қолдану
1. Осы Кодексте және (немесе) Қазақстан Республикасының халықаралық
шарттарында өзгеше көзделмесе, кедендік төлемдер мен салықтарды есептеу мақсаттары
үшін кеден органы кедендік декларацияны тіркеген күні қолданыста болған ставкалар
қолданылады.
2. Егер осы Кодексте және (немесе) Қазақстан
Республикасының халықаралық шарттарында өзгеше көзделмесе, кедендік әкелу баждарын
есептеу мақсаттары үшін Кеден одағының бірыңғай кедендік тарифінде белгіленген
ставкалар қолданылады.
3. Кедендік әкету баждарын есептеу мақсаттары үшін, Кеден одағының комиссиясы
үшінші елдерге қатысты кедендік әкету баждарын қолдану мәселелерін реттейтін
Қазақстан Республикасының халықаралық шарттарына сәйкес, қалыптастыратын
тауарлардың жиынтық тізбесіне енгізілген тауарларға қатысты Қазақстан
Республикасының Үкіметі белгілеген ставкалар қолданылады.
4. Егер осы баптың 5-тармағында өзгеше белгіленбесе, тауарлар кедендік
рәсіммен орналастырылған не кеден одағының кедендік шекарасы арқылы тауарларды
заңсыз өткізу фактілері анықталған кезде салықтарды есептеу мақсаттары үшін
Қазақстан Республикасының салық заңнамасында белгіленген ставкалар қолданылады.
5. Салықтарды есептеу мақсаттары үшін, егер кеден одағына мүше
мемлекеттердің халықаралық шарттарында айқындалған тәртіппен кедендік транзит
рәсімімен орналастырылған тауарлардың кеден одағына мүше басқа мемлекеттің
аумағында орналастырылғаны белгіленген (расталған) болса, осы кеден одағына мүше
мемлекеттің заңнамасында белгіленген ставкалар қолданылады.
127-бап. Кедендік төлемдер мен салықтарды есептеу
мақсаттары үшін шетел валютасын қайта
есептеу
Кедендік төлемдер мен салықтарды есептеу үшін, оның ішінде кеден ісі
саласындағы сыртқы экономикалық қызметті жүзеге асырған кезде төленуге жататын
тауарлардың кедендік құнын айқындау үшін, төлеуші, егер осы Кодексте және (немесе)
Қазақстан Республикасының халықаралық шарттарында өзгеше көзделмесе, кеден
органының кедендік декларацияны тіркеген күнінде, не төлеуші тауарларды негізгі
кедендік ресімдеуге байланысты емес кедендік төлемді жүзеге асырған күні
айқындалған, Қазақстан Республикасының салық заңнамасына сәйкес валюта ауыстырудың
нарықтық бағамын қолдана отырып, шетел валютасын ұлттық валютаға және (немесе)
ұлттық валютаны шетел валютасына қайта есептеуді жүргізеді.
15-тарау. КЕДЕНДІК БАЖДАРДЫ, САЛЫҚТАРДЫ ТӨЛЕУ
ЖӘНЕ ЕСЕПТЕУ МЕРЗІМДЕРІ МЕН ТӘРТІБІ
128-бап. Кедендік баждарды, салықтарды төлеушілер
Декларант немесе өздеріне осы Кодекске және (немесе) Қазақстан
Республикасының халықаралық шарттарына және (немесе) Қазақстан Республикасының
салық заңнамасына сәйкес кедендік баждарды, салықтарды төлеу жөнінде міндет
жүктелген өзге де тұлғалар кедендік баждарды, салықтарды төлеушілер болып табылады.
129-бап. Кедендік баждарды, салықтарды төлеу
жөніндегі міндеттің туындауы және
тоқтатылуы. Кедендік баждарды, салықтарды
төлемеу жағдайлары
1. Кедендік баждарды, салықтарды төлеу жөніндегі міндеттер осы
Кодекстің 130, 253, 258, 270, 298, 315, 318, 331, 332, 341, 354, 365, 378, 387, 394
, 404, 411 және 472-баптарына сәйкес туындайды.
2. Кедендік баждарды, салықтарды төлеу жөніндегі міндеттер мынадай:
1) осы Кодексте белгіленген мөлшерлерде кедендік баждар, салықтар төленген
немесе өндіріп алынған;
2) осы тауарларды пайдалану және (немесе) оған билік ету жөніндегі
шектеулермен ұштаспаған кедендік баждарды, салықтарды төлеу бойынша жеңілдіктерді
бере отырып, тауарлар ішкі тұтыну үшін шығару кедендік рәсімімен орналастырылған;
3) авария салдарынан немесе еңсерілмейтін күштің әсерінен не тасудың
(тасымалдаудың) және (немесе) сақтаудың қалыпты жағдайы кезіндегі табиғи шығын
нәтижесінде шетел тауарлары жойылған (қайтарымсыз жоғалған);
4) егер кедендік баждардың, салықтардың төленбеген сомасының мөлшері
кедендік баждарды, салықтарды төлеу жөніндегі міндеттер туындаған кезде қолданыста
болған Қазақстан Республикасының салық заңнамасына сәйкес белгіленетін валюталардың
нарықтық бағамы бойынша бес евроға балама сомадан аспаған;
5) егер кедендік баждарды, салықтарды төлеу жөніндегі міндет тауарларды
мемлекет пайдасына бас тарту кедендік рәсімімен орналастыруға кедендік декларация
тіркелгенге дейін туындаса, тауарлар осы кедендік рәсіммен орналастырылған;
6) тауарлар мемлекет меншігіне айналдырылған;
7) Қазақстан Республикасының заңнамасына сәйкес тауарлардан, оның ішінде
тауарлар құны есебінен өндіріп алынған;
8) мәлімделген кедендік рәсімге сәйкес тауарларды осы кедендік рәсімге
орналастыруға кедендік декларацияны тіркеген кезде туындаған кедендік баждарды,
салықтарды төлеу жөніндегі міндеттерге қатысты тауарларды шығарудан бас тартылған;
9) осы Кодексте айқындалған тәртіппен оны өндіріп алу үмітсіз деп танылған
және есептен шығарылған;
10) осы Кодексте кедендік баждарды, салықтарды төлеу жөніндегі міндеттерді
тоқтату байланыстырылатын мән-жайлар туындаған жағдайларда тоқтатылады.
3. Кедендік баждар, салықтар:
1) тиісті кедендік рәсім талаптары сақталған кезде, осындай төлеуді
көздемейтін кедендік рәсімдермен тауарларды орналастыру кезінде;
2) жеке пайдалануға арналған тауарларды қоспағанда, кедендік баждарды,
салықтарды төлеу жөніндегі міндеттер туындаған кезде қолданыста болған Қазақстан
Республикасының салық заңнамасына сәйкес белгіленетін нарықтық валюта бағамы
бойынша жалпы кедендік құны екі жүз евроға баламалы сомадан аспайтын, бір көлік
(тасымалдау) құжаты бойынша бір жөнелтушіден бір алушының мекенжайына тауарларды
әкелу кезінде;
3) Қазақстан Республикасының халықаралық шарттарында белгіленген жағдайларда
тауарларды жеке пайдалану үшін өткізу кезінде;
4) егер осы Кодекске және (немесе) Қазақстан Республикасының халықаралық
шарттарына сәйкес тауарлар кедендік баждар, салықтар салудан босатылса (кедендік
баждар, салықтар салынбаса) және осыған байланысты босату берілу талаптары
сақталған кезде төленбейді.
4. Осы Кодекстің 306-бабының 1-тармағының 15) және 16) тармақшаларында
көрсетілген кедендік рәсімдермен тауарларды орналастыру кезінде кедендік баждарды,
салықтарды төлеу жөніндегі міндеттердің туындауы мен тоқтатылуы Қазақстан
Республикасының халықаралық шарттарында айқындалады.
130-бап. Кедендік баждарды, салықтарды төлеу
жөніндегі міндеттердің туындауы мен
тоқтатылуы және тауарларды кеден одағының
кедендік шекарасы арқылы заңсыз өткізу
кезінде оларды төлеу мерзімдері
1. Тауарларды кеден одағының кедендік шекарасы арқылы заңсыз өткізу кезінде
кедендік әкелу баждарын, салықтарын төлеу жөніндегі міндет тауарларды Қазақстан
Республикасының аумағына әкелу кезінде туындайды.
Тауарларды кеден одағының кедендік шекарасы арқылы заңсыз өткізу кезінде
кедендік әкету баждарын төлеу жөніндегі міндет тауарларды Қазақстан Республикасының
аумағынан әкету кезінде туындайды.
2. Егер тауарларды заңсыз өткізген тұлға және тауарларды заңсыз өткізуге
қатысатын тұлғалар мұндай өткізудің заңсыз екендігін білсе немесе білуге тиіс
болса, тауарларды кеден одағының кедендік шекарасы арқылы заңсыз өткізу кезінде
кедендік баждарды, салықтарды төлеу жөніндегі міндет оларда бірге туындайды, ал
тауарларды Қазақстан Республикасының аумағына әкелу кезінде, егер заңсыз әкелінген
тауарларды меншігіне немесе иелігіне алған кезде олардың заңсыз әкелінгенін білген
немесе білуге тиіс болған тұлғаларда да туындайды.
3. Осы баптың 2-тармағында көрсетілген тұлғалардың тауарларды кеден одағының
кедендік шекарасы арқылы заңсыз өткізуі кезінде кедендік баждарды, салықтарды төлеу
жөніндегі міндеті осы Кодекстің 129-бабының 2-тармағында белгіленген жағдайларда
тоқтатылады.
4. Осы тармақтың екінші бөлігінде көрсетілген жағдайды қоспағанда, тауарларды
кеден одағының кедендік шекарасы арқылы заңсыз өткізу кезінде – тауарларды кеден
одағының кедендік шекарасы арқылы өткізу күні, ал егер бұл күн анықталмаса,
тауарларды кеден одағының кедендік шекарасы арқылы заңсыз өткізу фактісі анықталған
күн кедендік баждарды, салықтарды төлеу мерзімі болып есептеледі.
Тауарларды кеден одағының кедендік шекарасы арқылы дұрыс емес
декларациялаумен заңсыз өткізу жағдайында, кедендік транзит кедендік рәсімін
қоспағанда, кеден органының тауарларды кедендік рәсіммен орналастыру үшін берілген
кедендік декларацияны тіркеу күні кедендік баждарды, салықтарды төлеу мерзімі болып
есептеледі.
5. Осы тармақтың екінші бөлігінде көрсетілген жағдайды қоспағанда, тауарларды
кеден одағының кедендік шекарасы арқылы заңсыз өткізу кезінде кедендік баждар,
салықтар:
1) тауарларды Қазақстан Республикасының аумағына әкелген кезде – кедендік
баждардың, салықтардың ставкалары және Қазақстан Республикасының салық заңнамасына
сәйкес белгіленген және тауарлар кеден одағының кедендік шекарасын кесіп өткен
күні, ал егер бұл күн анықталмаса, кеден одағының кедендік шекарасы арқылы
тауарларды заңсыз өткізу фактісі анықталған күні қолданыста болған валюталардың
нарықтық бағамы негізге алынып есептелген кедендік баждарды, салықтарды төлеу
жөніндегі тарифтік преференцияларды және жеңілдіктерді есепке алмай, осындай
тауарларды ішкі пайдалану үшін шығару кедендік рәсімімен орналастыру кезінде
төленуге жататын кедендік әкелу баждарының, салықтарының сомаларына сәйкес келетін
мөлшерде;
2) тауарларды Қазақстан Республикасының аумағынан әкету кезінде - кедендік
баждардың, салықтардың ставкалары және Қазақстан Республикасының салық заңнамасына
сәйкес белгіленген және тауарлар кеден одағының кедендік шекарасын кесіп өткен
күні, ал егер бұл күн анықталмаса, кеден одағының кедендік шекарасы арқылы
тауарларды заңсыз өткізу фактісі анықталған күні қолданыста болған валюталардың
нарықтық бағамы негізге алынып есептелген, кедендік баждарды, салықтарды төлеу
жөніндегі тарифтік преференцияларды және жеңілдіктерді есепке алмай, осындай
тауарларды экспорт кедендік рәсімімен орналастыру кезінде төлеуге жататын кедендік
әкету баждарының тиісті сомаларына сәйкес келетін мөлшерде төленуге жатады.
Тауарларды кеден одағының кедендік шекарасы арқылы дұрыс емес
декларациялаумен заңсыз өткізу жағдайында кедендік баждар, салықтар, кедендік
транзит кедендік рәсімін қоспағанда, тауарларды кедендік рәсіммен орналастыру үшін
берілген кедендік декларацияны кеден органы тіркеген күні мәлімделген кедендік
рәсіммен осындай тауарларды орналастыру кезіндегі дұрыс мәліметтер негізінде
төленуге жататын кедендік баждардың, салықтардың тиісті сомаларына сәйкес келетін
мөлшерде төленуге жатады. Бұл ретте, кедендік декларациялау кезінде іс жүзінде
төленген кедендік баждардың, салықтардың сомалары қайта төленбейді (өндіріп
алынбайды), ал кедендік баждардың, салықтардың артық төленген (өндіріп алынған)
сомалары осы Кодекстің 17 және 18-тарауларына сәйкес қайтарылуға жатады.
6. Тауарларды кеден одағының кедендік шекарасы арқылы заңсыз өткізу кезіндегі
кедендік баждар, салықтар осы тарауға сәйкес есептеледі.
Егер төленуге жататын кедендік баждардың, салықтардың сомасын анықтау
тауарлардың сипаты, олардың атауы, саны, шығарылған елі және кедендік құны туралы
нақты мәліметтерді кеден органына табыс етпегендіктен мүмкін болмаса, кедендік
баждардың, салықтардың сомалары кедендік баждар, салықтар ставкаларының неғұрлым
көп шамасы, сондай-ақ тауарлардың қолда бар мәліметтері негізінде анықталуы мүмкін
саны және (немесе) құны негізге алынып анықталады.
Тауарлар туралы дәлме-дәл мәліметтер кейіннен анықталған кезде кедендік
баждардың, салықтардың артық төленген немесе артық өндіріп алынған сомаларын осы
Кодекстің 17 және 18-тарауларына сәйкес қайтару не төленбеген сомаларын өндіріп алу
жүргізіледі.
131-бап. Кедендік баждарды, салықтарды төлеу
мерзімдері
1. Кедендік баждарды, салықтарды төлеу мерзімдері осы
Кодекстің 130, 253, 258, 270, 298, 315, 318, 331, 332, 341, 354, 365, 378, 387, 394
, 404, 456 және 472-баптарында белгіленген.
2. Осы Кодекстің 306-бабы 1-тармағының 15) және 16) тармақшаларына сәйкес
тауарларды кедендік рәсімдермен орналастыру кезінде кедендік баждарды, салықтарды
төлеу мерзімдері Қазақстан Республикасының халықаралық шарттарында айқындалады.
3. Осы Кодекстің 136, 293 және 294-баптарында көзделген жағдайларды
қоспағанда, кедендік баждар, салықтар тауарларды шығарғанға дейін төленеді.
4. Осы Кодекстің 283-бабына сәйкес белгіленген кедендік декларацияны беру
мерзімі бұзылған жағдайда, кедендік баждарды, салықтарды төлеу мерзімі кедендік
декларация беруге арналған мерзім біткен күні аяқталады.
5. Шартты түрде шығарылған тауарлар кедендік баждарды, салықтарды төлеуден
босату беруге негіз болған мақсаттардан өзге мақсаттарда пайдаланылған кезде
тұлғаның тауарларды пайдалану және оларға билік ету жөніндегі шектеулерді бұзған
күні оларды төлеу мерзімі болып есептеледі. Егер шектеулерді бұзған күнді анықтау
мүмкін болмаса, кедендік декларация тіркелген күн кедендік баждарды, салықтарды
төлеу мерзімі болып есептеледі.
6. Тұлға шартты түрде шығарылған тауарларды кедендік баждар, салықтар салудан
босату беруге негіз болған мақсаттардан өзге мақсаттарда пайдалану ниеті туралы
өтініш жасаған кезде, аталған өтінішті кеден органында тіркеу күні оларды төлеу
мерзімі болып есептеледі.
132-бап. Талап қоюдың өту мерзімі
1. Кеден органдарының талаптары бойынша немесе төлеушінің талаптары бойынша:
1) кеден органы төлеушіге кедендік баждардың, салықтардың, кедендік
алымдардың және өсімпұлдардың сомасын есепке жазуға немесе төлеуші есептеген соманы
қайта қарауға құқылы;
2) төлеуші кеден органдарынан кедендік баждардың, салықтардың, кедендік
алымдардың және өсімпұлдардың сомасын есептеуді және (немесе) қайтаруды талап етуге
құқылы;
3) төлеуші кеден органдарының талап етуі бойынша кедендік баждардың,
салықтардың, кедендік алымдардың және өсімпұлдардың сомасын төлеуге міндетті;
4) кеден органы төлеушінің өтініші бойынша кедендік баждардың, салықтардың,
кедендік алымдардың және өсімпұлдардың артық (қате) төленген сомалары бар екендігі
туралы растау құжатын беретін;
5) төлеуші кеден одағының кеден заңнамасына сәйкес кедендік декларацияға
өзгерістер мен толықтырулар енгізу туралы өтініш беруге құқылы болатын уақыт кезеңі
талап қоюдың өту мерзімі болып табылады.
2. Кеден органдарының және төлеушілердің талаптары бойынша талап қоюдың өту
мерзімі бес жыл болады.
Талап қоюдың өту мерзімі:
1) осы баптың 3-тармағында көзделген жағдайларды қоспағанда, тауарларды
кедендік декларациялау аяқталған күннен бастап;
2) кедендік баждардың, салықтардың төленуін қамтамасыз етудің ақшаны уақытша
орналастыру есебіне қамтамасыз ету сомасын енгізу түрінде кеден ісі саласындағы
уәкілетті органның аумақтық бөлімшесінде немесе кеденде тіркелген күннен бастап;
3) кеден органы тауарларды сыныптау жөнінде, тауарлардың шығарылған елін
растау туралы алдын ала шешімдер қабылдаған күннен бастап;
4) кеден органы кедендік алып жүру туралы шешім қабылдаған күннен бастап
есептеледі.
3. Кеден органы таңдап алынған кедендік рәсімге сәйкес кедендік бақылауда
тұрған тауарлар бойынша тауарлардың кедендік бақылауда тұру кезеңі ішінде және
тауарлардың кедендік бақылауда тұру кезеңі аяқталғаннан кейін бес жыл ішінде
төленуге тиіс кедендік төлемдердің, салықтар мен өсімпұлдардың сомаларын есепке
жазуға немесе қайта қарауға құқылы.
4. Осы баптың 1-тармағында белгіленген талаптар бойынша талап қою мерзімі –
кедендік бақылау жүргізу кезеңінде, оның ішінде тауар шығарылғаннан кейін өтіп
кеткен жағдайда, төлеуші Қазақстан Республикасының заңнамасында белгіленген
тәртіппен кедендік тексеру нәтижелеріне және (немесе) жоғары тұрған кеден органының
шағымды қарау нәтижелері бойынша шығарған шешіміне, сондай-ақ кеден органының және
(немесе) кеден органы лауазымды адамының шешіміне, әрекетіне (әрекетсіздігіне)
шағымдану кезеңіндегі талап қоюдың өту мерзімі кеден органының кедендік бақылау
нәтижелері бойынша шығарған шешімі орындалғанға дейін, оның ішінде тауарлар
шығарылғаннан, шағым және (немесе) талап қою қаралғаннан кейін ұзартылады.
133-бап. Кедендік баждарды, салықтарды төлеу
мерзімдерін өзгерту
1. Кедендік баждарды, салықтарды төлеу мерзімдерін өзгерту кейінге қалдыру
немесе бөліп-бөліп төлеу нысанында жүргізіледі.
2. Кедендік баждарды төлеу мерзімін өзгертудің негіздемесі, талаптары мен
тәртібі Қазақстан Республикасының халықаралық шарттарында айқындалады.
3. Салықтарды төлеу мерзімдерін өзгертудің негіздемесі, талаптары мен тәртібі
Қазақстан Республикасының салық заңнамасында айқындалады.
134-бап. Кедендік баждарды төлеу мерзімдерін өзгерту
ұғымы және талаптары
1. Кедендік баждарды төлеу мерзімдерін өзгерту деп осы Кодексте белгіленген
кедендік әкелу баждарын төлеу мерзімін неғұрлым кеш мерзімге ауыстыру танылады.
2. Кедендік баждарды төлеу мерзімдері өзгерген кезде пайыз қосып
есептелмейді.
3. Бұл ретте төлеушіге кедендік баждарды төлеу мерзімін ұзарту құқығын беру -
мерзімін ұзарту, ал төлеушіге кедендік баждарды көрсетілген бөліп-бөліп төлеу
кестесіне сәйкес тең үлестермен кезең-кезеңмен төлеу құқығын беру бөліп-бөліп төлеу
болып табылады.
4. Кедендік баждарды төлеу мерзімін ұзартуды немесе бөліп-бөліп төлеуді
Қазақстан Республикасының халықаралық шартында айқындалған негіздердің ең
болмағанда бірі болған жағдайда төлеушіге кеден ісі саласындағы уәкілетті органның
аумақтық бөлімшесі не кеден ұсынады.
5. Кедендік баждарды төлеу мерзімін ұзарту немесе бөліп-бөліп төлеу ішкі
тұтыну үшін шығару кедендік рәсімімен орналастырылатын тауарларға қатысты және
кедендік баждарды төлеуді қамтамасыз еткен жағдайда осы Кодекстің 16-тарауында
көзделген тәртіппен беріледі.
135-бап. Кедендік баждарды төлеу мерзімін кейінге
қалдыруды немесе бөліп-бөліп төлеуді ұсыну
туралы шешім және оның қолданылу мерзімі
1. Кедендік баждарды төлеу мерзімін кейінге қалдыру немесе бөліп-бөліп
төлеуді ұсыну туралы не оны ұсынудан бас тарту туралы шешім төлеушінің жазбаша
өтініші және Қазақстан Республикасының Үкіметі белгілеген құжаттар берілген күннен
бастап он жұмыс күнінен аспайтын мерзімде қабылданады.
Кедендік баждарды төлеу мерзімін кейінге қалдыру немесе бөліп-бөліп төлеуді
ұсыну туралы өтініште көрсетілетін мәліметтер тізбесі Қазақстан
Республикасының халықаралық шартында айқындалады.
2. Кедендік баждарды төлеу мерзімін кейінге қалдыру немесе бөліп-бөліп
төлеуді ұсыну туралы не оны ұсынудан бас тарту туралы шешім жазбаша нысанда
жасалады, оған кеден ісі саласындағы уәкілетті органның аумақтық бөлімшесінің не
кеденнің басшысы немесе оны алмастыратын тұлға қол қояды. Осы шешім көрсетілген
кеден органы кедендік баждарды төлеу мерзімін ұзарту немесе бөліп-бөліп төлеуді
ұсыну туралы шешімді қабылдаған күннен кейінгі келесі күннің аяқталуынан
кешіктірілмей төлеушіге жіберіледі.
Кедендік баждарды бөліп-бөліп төлеуді ұсыну туралы шешімге бөліп-бөліп
төлеуді ұсынған кеден органының келісімі бойынша төлеуші жасаған кезең-кезеңмен
төлеу кестесі қоса беріледі. Көрсетілген кесте кедендік баждарды төлеу мерзімін
белгілейді және осы шешімнің ажырамас бөлігі болып табылады.
3. Төлеу мерзімін кейінге қалдыруға немесе бөліп-бөліп төлеуге мәлімделген
кедендік баж сомасын есептеп шығару үшін Қазақстан Республикасының кеден
заңнамасына сәйкес белгіленетін және кедендік баждарды төлеу мерзімін кейінге
қалдыру немесе бөліп-бөліп төлеуді ұсыну туралы өтініш кеден органында тіркелген
күні қолданыста болған валюталардың нарықтық бағамы қабылданады.
4. Кедендік баждарды төлеу мерзімін кейінге қалдыру немесе бөліп-бөліп
төлеуді ұсынудан бас тарту туралы шешімде мұндай бас тартудың себебі туралы мәлімет
қамтылуға тиіс.
Кедендік баждарды төлеу мерзімін кейінге қалдыру немесе бөліп-бөліп төлеуді
ұсыну туралы шешім Қазақстан Республикасының халықаралық шартында айқындалған
жағдайларда жойылуға жатады. Бұл ретте мұндай шешімді жойған кеден органы кедендік
баждарды төлеу мерзімін кейінге қалдыру немесе бөліп-бөліп төлеуді алу туралы
өтініш берген тұлғаны жазбаша нысанда хабардар етеді.
136-бап. Ұсынылған кедендік бажды төлеу мерзімін
кейінге қалдыру немесе бөліп-бөліп төлеу
сомаларын өтеу мерзімдері
1. Кедендік бажды төлеу мерзімдері өзгерген кезде төлеуші:
1) төлеу мерзімін кейінге қалдыру ұсынылған кезде – кейінге қалдыру мерзімі
аяқталған күннен кешіктірмей;
2) бөліп-бөліп төлеу ұсынылған кезде - кедендік әкелу бажын төлеу бойынша
бөліп-бөліп төлеуді өтеу кестесіне сәйкес кедендік бажды төлеу мерзімінен
кешіктірмей кедендік баждар сомасын өтеуді жүргізеді.
2. Төлеуші төлеу мерзімі өзгертілген кедендік баждың сомасын уақтылы өтемеген
немесе өнеркәсіптік қайта өңдеуде пайдалануға арналып әкелінген тауарды көрсетілген
төлеу мерзімін кейінге қалдыру немесе бөліп-бөліп төлеудің қолданылу мерзімі
аяқталғанға дейін өткізген жағдайларда, кеден ісі саласындағы уәкілетті органның
аумақтық бөлімшесі не кеден осы Кодекстің 18-тарауында көзделген тәртіппен кедендік
баждың барлық сомасын өндіріп алу жөнінде шаралар қабылдайды.
137-бап. Кедендік бажды төлеудің мерзімін кейінге
қалдыру немесе бөліп-бөліп төлеуді ұсыну
туралы шешімнің қолданысын тоқтату
Кедендік бажды төлеу мерзімін кейінге қалдыру немесе бөліп-бөліп төлеуді
ұсыну туралы шешімнің қолданылуы мынадай мерзімдерде:
1) кеден органы кедендік бажды төлеу мерзімін кейінге қалдыру немесе бөліп-
бөліп төлеуді ұсыну туралы шешімде белгілеген төлеу мерзімін кейінге қалдыру немесе
бөліп-бөліп төлеу мерзімі аяқталғанда;
2) төлеуші кедендік бажды төлеу мерзімін кейінге қалдыру немесе бөліп-бөліп
төлеуді ұсыну туралы шешімде көрсетілген кедендік баждың барлық сомасын мерзімінен
бұрын өтеген кезде;
3) төлеуші төлеу мерзімін кейінге қалдыру немесе бөліп-бөліп төлеудің
қолданылу мерзімі аяқталғанға дейін жүзеге асырмастан өнеркәсіптік өңдеуде
пайдалану үшін әкелінген тауарларды өткізген кезде тоқтатылады.
138-бап. Кедендік баждарды, салықтар мен
өсімпұлдарды төлеу және аудару тәртібі
1. Кедендік баждар, салықтар мен өсімпұлдар, кедендік транзит кедендік
рәсімімен шығарылған тауарларды қоспағанда, тауарларды шығару жүргізілетін кеден
органында немесе аумағында тауарларды кеден одағының кедендік шекарасы арқылы
заңсыз өткізу фактісі айқындалған кеден органында төленеді (өндіріліп алынады).
2. Кедендік транзит кедендік рәсімімен орналастырылған тауарларға қатысты
кедендік баждарды, салықтарды төлеу жөніндегі міндет туындаған жағдайда, кедендік
баждар, салықтар тауарларды кедендік транзит кедендік рәсіміне сәйкес шығарған
кеден органына төленуге тиіс.
Транзиттік кеден рәсімімен орналастырылған тауарлар кеден одағына мүше басқа
мемлекеттің аумағында екендігі Қазақстан Республикасының халықаралық шартында
айқындалған тәртіппен анықталса (расталса), кедендік баждар, салықтар кеден одағына
мүше осы мемлекетте төленуге тиіс.
3. Төлеуші кедендік баждарды, салықтар мен өсімпұлдарды бюджетке ұлттық
валютамен қолма-қол ақша әдісімен және қолма-қол ақшасыз әдіспен, сондай-ақ осы
Кодексте белгіленген тәртіппен есепке жатқызуды жүргізу жолымен төлейді.
4. Кедендік баждарды, салықтар мен өсімпұлдарды төлеу кедендік баждардың,
салықтар мен өсімпұлдың түріне сәйкес Қазақстан Республикасының кірістердің
бірыңғай бюджеттік сыныптамасының (бұдан әрі – бюджеттік сыныптау кодтары) тиісті
кірістер коды бойынша жүргізіледі.
5. Төлеушілер кедендік баждарды, салықтарды төлеуді Қазақстан Республикасы
Ұлттық Банкінің лицензиясы бар екінші деңгейдегі банктер, сондай-ақ банк
операцияларының жекелеген түрлерін жүзеге асыратын ұйымдар арқылы жүргізеді.
Кедендік баждарды, салықтар мен өсімпұлды төлеуге арналған төлем құжаттарында
төлеуші кеден органы тіркелген жердегі салық органының (бұдан әрі бенефициар салық
органы) деректемелерін көрсетеді.
6. Төлеушінің тапсырмасы бойынша кедендік баждарды, салықтар мен өсімпұлды
үшінші тұлғалар төлеген кезде төлем құжатының төлем арналымында кедендік баждарды,
салықтар мен өсімпұлды төлеу жүргізетін төлеушінің толық атауы, сондай-ақ оның
сәйкестендіру нөмірі қосымша көрсетіледі.
7. Төлеушінің кедендік баждар, салықтар бойынша алда тұрған міндеттемелерінің
есебіне аванспен кедендік баждарды, салықтарды енгізуге құқығы бар. Кедендік
баждардың, салықтардың түрлері бойынша оларды аванспен енгізу кірістердің бірыңғай
бюджеттік сыныптау кодтары бойынша жүргізіледі.
8. Кедендік әкелу баждарының төленген (өндіріп алынған) сомалары Қазақстан
Республикасының халықаралық шарттарында белгіленген тәртіппен кеден одағына мүше
мемлекеттер арасында есепке жатқызуға және бөлуге жатады.
9. Төлеуші немесе үшінші тұлға төлеушінің шотына кеден баждарын, салықтар мен
өсімпұлды төлеген кезде, осы тармақта көзделген жағдайларды қоспағанда, Қазынашылық
органдары кеден органына және бенефициар салық органына кеден ісі саласындағы
уәкілетті орган белгілеген тәртіппен күн сайын беретін кірістердің бюджеттік
сыныптамасының кодтары бойынша түсімдердің есептілік нысандары олардың төленгенінің
растамасы болып табылады.
Төлеуші кедендік баждарды, салықтарды кеден органдарының ғимараттарында
орнатылған екінші деңгейдегі банктердің электрондық терминалдары арқылы төлем
карточкаларын пайдалана отырып төлеген кезде, аталған электрондық терминал беретін
чек тауарларды шығару үшін олардың бюджетке төленуінің растамасы болып табылады.
Төлеуші немесе үшінші тұлға төлеушінің шотына кедендік баждарды, салықтарды
тікелей кеден органының ғимараттарында (үй-жайларында) орналасқан екінші деңгейдегі
банктердің және банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымдардың
кассалары арқылы төлеген кезде, аталған кассалардың түбіртектері тауарларды шығару
үшін олардың бюджетке төленуінің растамасы болып табылады.
Бұл ретте, осы тармақта көрсетілген екінші деңгейдегі банктердің және банк
операцияларының жекелеген түрлерін жүзеге асыратын ұйымдардың кеден органдарымен
жасасқан тиісті шарттары болуға тиіс.
10. Қазақстан Республикасының халықаралық шарттарында реттелмеген кедендік
әкету баждарын төлеу жөніндегі міндеттерді орындау тәртібі, нысаны, төлеу
талаптары, сәті осы Кодексте белгіленеді.
11. Осы Кодексте және Кеден одағының кеден кодексінде реттелмеген бюджетке
аудару, артық (қате) төленген немесе бюджеттен артық өндіріп алынған кедендік
баждардың, салықтардың, өсімпұлдардың сомаларын қайтару тәртібін Қазақстан
Республикасының Үкіметі айқындайды.
12. Осы Кодекстің 301-бабы 1-тармағының 1) тармақшасында аталған шартты түрде
шығарылған тауарларға қатысты кедендік баждарды, салықтарды төлеу бойынша міндетті
тоқтату үшін кедендік баждар, салықтар сомасын төлеу декларанттың немесе шартты
түрде шығарылған тауарларға қатысты өкілеттіктерге ие тұлғаның аталған тауарларды
шартты түрде шығаруды жүргізетін кеден органына берген, кедендік баждардың,
салықтардың тиісті сомасын төлегенін растайтын төлем құжаттары, сондай-ақ
тауарларды шартты түрде шығару жүзеге асырылатын кедендік декларацияның көшірмесі
қоса берілген өтініші негізінде жүзеге асырылады.
Кедендік баждар, салықтар тауарларды шартты түрде шығару жүзеге асырылатын
кедендік декларацияда есептелген және кедендік баждарды, салықтарды төлеу бойынша
жеңілдіктер берілуіне байланысты төленбеген кедендік баждар, салықтар сомасына
сәйкес келетін мөлшерде төленеді.
Ескерту. 138-бапқа өзгеріс енгізілді - ҚР 2012.07.05 N 30-V (алғашқы ресми
жарияланғанынан кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі) Заңымен.
139-бап. Екінші деңгейдегі банктердің және банк
операцияларының жекелеген түрлерін жүзеге
асыратын ұйымдардың бюджетке кедендік
баждарды, салықтарды, кедендік алымдарды
және өсімпұлдарды аудару бөлігіндегі
міндеттері
Екінші деңгейдегі банктер және банк операцияларының жекелеген түрлерін жүзеге
асыратын ұйымдар:
РҚАО-ның ескертпесі!
1) тармақшаның қолданысы 2013.01.01 дейін тоқтатылды (ҚР 2010.06.30 N 298-IV
Заңының 10-бабын қараңыз).
1) бюджетке кедендік баждарды, салықтарды, кедендік алымдарды және
өсімпұлдарды төлеу үшін Қазақстан Республикасының резиденттерінен төлем құжаттарын
қабылдаған кезде төлеушінің сәйкестендіру нөмірінің сәйкестендіру нөмірлерін
қалыптастыру қағидаларына және Қазақстан Республикасының сәйкестендіру нөмірлерін
қалыптастыруды және сәйкестендіру нөмірлерінің ұлттық тізілімдерін жүргізуді жүзеге
асыратын уәкілетті мемлекеттік органының деректеріне сәйкес дұрыс көрсетілуін
бақылауға;
2) бюджетке кедендік баждарды, салықтарды, кедендік алымдарды және
өсімпұлдарды төлеу үшін Қазақстан Республикасының резидент еместерінен төлем
құжаттарын қабылдаған кезде жеке басын куәландыратын құжаттардың және Қазақстан
Республикасының заңнамасында белгіленген өзге де құжаттардың дұрыс көрсетілуін
бақылауға;
3) төлеушінің банк шотында ақша жеткілікті болған кезде төлеушінің кедендік
баждар, салықтар, кедендік алымдар мен өсімпұлдар сомаларын аударуға тапсырмасын
орындауды кешіктірмеуге және оны бір операциялық күн ішінде орындауға;
4) кедендік баждарды, салықтарды, кедендік алымдарды және өсімпұлдарды
төлеуші қолма-қол ақшаны екінші деңгейдегі банкке немесе банк операцияларының
жекелеген түрлерін жүзеге асыратын ұйымға енгізген күннен кейінгі келесі
операциялық күннен кешіктірмей аударуға;
5) кедендік баждарды, салықтарды, кедендік алымдар мен өсімпұлдарды төлеу
екінші деңгейдегі банктердің электрондық терминалы арқылы, төлем карточкасын
пайдаланып жүргізілген жағдайда, төлеушінің банк шотынан қолма-қол ақша есептен
шығарылған күннен кейінгі келесі операциялық күннен кешіктірмей аударуға міндетті.
140-бап. Кедендік баждардың, салықтардың және
кедендік алымдардың төленуін бақылау
1. Кеден органдары өндіріп алу өздеріне жүктелген кедендік төлемдер мен
салықтардың бюджетке дұрыс есептелуіне және уақтылы төленуіне бақылауды жүзеге
асырады.
2. Кедендік баждардың, салықтардың, кедендік алымдардың және өсімпұлдардың
бюджетке түсуін есепке алу және төлеушінің жеке шоттарын жүргізу тәртібі осы
Кодексте белгіленеді, ал онда реттелмеген бөлігін Қазақстан Республикасының Үкіметі
белгілейді.
141-бап. Кедендік баждарды, салықтарды және кедендік
алымдар мен өсімпұлдарды төлеу жөніндегі
міндеттеменің орындалуын есепке алу
1. Кедендік баждарды, салықтарды және кедендік алымдар мен өсімпұлдарды төлеу
жөніндегі міндеттеменің орындалуын есепке алуды кеден органы төлеушінің жеке шотын
жүргізу арқылы жүзеге асырады.
2. Кедендік баждардың, салықтардың, кедендік алымдар мен өсімпұлдардың
есептелген, есепке жазылған (кемітілген), аударылған және төленген (есепке
жатқызылғандары және қайтарылғандары ескерілген) сомасын есепке алуға арналған
құжат, оның ішінде электрондық нысандағы құжат төлеушінің жеке шоты болып табылады.
3. Кеден органының төлеушінің жеке шотын жүргізуі:
жеке шотты ашуды;
жеке шотта бұдан әрі кедендік баждардың, салықтардың, кедендік алымдар мен
өсімпұлдардың есептелген, есепке жазылған, кемітілген, аударылған, төленген, есепке
жатқызылған, қайтарылған сомаларын көрсетуді;
жеке шотты жабуды қамтиды.
4. Мыналар:
төлеуші кедендік декларацияда, кедендік декларацияның түзетуінде;
кеден органы осы Кодекстің 290, 399 және 405-баптарына сәйкес жүргізген
кедендік баждардың, салықтардың, кедендік алымдар мен өсімпұлдардың сомасын
ұлғайтуды немесе кемітуді қамтитын сома кедендік баждардың, салықтардың, кедендік
алымдар мен өсімпұлдың есептелген (кемітілген) сомасы болып табылады.
5. Кедендік баждардың, салықтардың, кедендік алымдар мен өсімпұлдардың
сомасын ұлғайтуды немесе кемітуді қоса алғанда:
кедендік бақылау нәтижелері бойынша;
жоғары тұрған кеден органының не соттың төлеушінің пост-кедендік бақылау
нәтижелері туралы хабарламасына, кеден органының және (немесе) кеден органы
лауазымды адамының шешіміне, әрекетіне (әрекетсіздігіне) төлеушінің шағымын қарау
нәтижелері бойынша;
бақылаушы органдардың тексеру нәтижелері бойынша;
алдын ала шешім қабылдау кезінде;
тауарлар мен көлік құралдарын кедендік алып жүру туралы шешім қабылдаған
кезде кеден органы алған кедендік баждардың, салықтардың, кедендік алымдар мен
өсімпұлдың есептелген сомасы болып табылады.
6. Төлеушінің жеке шоты Қазақстан Республикасының Үкіметі белгілеген
тәртіппен және нысандар бойынша кедендік баждардың, салықтардың, кедендік алымдар
мен өсімпұлдардың түрлері бойынша жүргізіледі.
7. Төлеушінің жеке шоты бюджеттік сыныптама кодына сәйкес жүргізіледі.
8. Төлеушінің жазбаша өтініші бойынша кедендік баждар, салықтар, кедендік
алымдар мен өсімпұлдар бойынша кеден органымен салыстыру кеден органы аталған
өтінішті тіркеген күннен бастап он жұмыс күні ішінде жүргізіледі.
Салыстыру аяқталғаннан кейін Қазақстан Республикасының Үкіметі
белгілеген нысан бойынша, екі дана етіп салыстыру актісі жасалады. Салыстыру
актісінің бір данасы төлеушіге тапсырылады, екінші данасы кеден органында қалады.
142-бап. Кедендік баждар, салықтар мен кедендік
алымдар бойынша берешектің жоқтығы және
(немесе) бар екендігі туралы мәліметтерді
ұсыну тәртібі
1. Төлеуші кедендік баждар, салықтар мен кедендік алымдар бойынша берешектің
жоқтығы және (немесе) бар екендігі туралы мәліметтерді алу үшін кеден ісі
саласындағы уәкілетті органның аумақтық бөлімшесіне немесе кеденге өтініш беруге
құқылы.
2. Кеден органы аталған берешектің жоқтығы және (немесе) бар екендігі туралы
мәліметтерді төлеушіге:
1) дара кәсіпкерді қызметін тоқтату немесе заңды тұлғаны таратуды, қайта
ұйымдастыруды мемлекеттік тіркеу кезінде қажетті кедендік баждар, салықтар және
кедендік алымдар бойынша берешектің жоқтығы туралы анықтаманы (бұдан әрі осы баптың
мақсаттарында – берешектің жоқтығы туралы анықтама);
2) осы тармақтың 1) тармақшасында белгіленген жағдайларды қоспағанда, өзге
жағдайларда кедендік баждар, салықтар мен кедендік алымдар бойынша берешектің
жоқтығы (бар екендігі) туралы анықтаманы (бұдан әрі осы баптың мақсатында –
берешектің жоқтығы (бар екендігі) туралы анықтама) жасау және беру арқылы табыс
етеді.
3. Кеден органы кеден органдарында ашылған жеке шоттардың деректерін ескере
отырып, берешектің жоқтығы туралы анықтаманы, берешектің жоқтығы (бар екендігі)
туралы анықтаманы жасайды.
4. Берешектің жоқтығы туралы анықтама, берешектің жоқтығы (бар екендігі)
туралы анықтама басшының немесе оны алмастыратын тұлғаның қолымен және анықтаманы
жасаған кеден органының мөрімен куәландырылады.
5. Жеке кәсіпкердің қызметі тоқтатылған немесе заңды тұлға таратылған, қайта
ұйымдастырылған жағдайда кеден органы берешектің жоқтығы туралы анықтаманы және
(немесе) берешектің жоқтығы (бар екендігі) туралы анықтаманы төлеушінің аталған
анықтаманың біреуін алуға арналған өтінішінің және кедендік баждар, салықтар мен
кедендік алымдар бойынша салыстыру актісінің негізінде береді.
6. Кеден органы төлеушінің аталған анықтамалардың біреуін алуға арналған
өтініші тіркелген күннен бастап бес жұмыс күнінен кешіктірмей берешектің жоқтығы
туралы анықтаманы және (немесе) берешектің жоқтығы (бар екендігі) туралы анықтаманы
беруге міндетті.
16-тарау. КЕДЕНДІК БАЖДАРДЫҢ, САЛЫҚТАРДЫҢ ТӨЛЕНУІН
ҚАМТАМАСЫЗ ЕТУ
143-бап. Кедендік баждардың, салықтардың төленуін
қамтамасыз етудің жалпы шарттары
1. Кедендік баждарды, салықтарды төлеу жөніндегі міндетті орындау мынадай:
1) кедендік транзит кедендік рәсіміне сәйкес тауарларды тасымалдау;
2) егер Қазақстан Республикасы ратификациялаған халықаралық шарттарда және
(немесе) Қазақстан Республикасының заңнамасында көзделген болса, кедендік баждарды,
салықтарды төлеу мерзімдерін өзгерту;
3) тауарларды кеден аумағынан тыс жерде қайта өңдеудің кедендік рәсімімен
орналастыру;
4) осы Кодекстің 299 және 300-баптарына сәйкес тауарларды шығару кезінде;
5) тауарларды кедендік қоймаға іс жүзінде орналастырмай, кедендік қойма
кедендік рәсімімен орналастыру;
6) кеден аумағында қайта өңдеу рәсімімен орналастырылған шетелдік тауарларды
баламалы тауарлармен ауыстыру;
7) осы Кодекстің 112-бабына сәйкес тауарларды шартты шығару жүзеге асырылатын
кедендік құнды айқындау;
8) мерзімдік кедендік декларациялау;
9) тауарларды алушының қоймаларына осы Кодекстің 265-бабына сәйкес
орналастыру;
10) кедендік тасымалдаушы немесе кеден өкілі ретінде қызметті жүзеге асыру;
11) уәкілетті экономикалық оператор мәртебесін беру үшін және оның уәкілетті
экономикалық оператор ретінде қызметті жүзеге асыру жағдайларында қамтамасыз
етіледі.
2. Кедендік баждардың, салықтардың төленуін қамтамасыз ету:
1) егер төленуге жататын кедендік баждардың, салықтардың және пайыздардың
сомалары – кедендік декларация тіркелген күні, ал егер кедендік декларация
ұсынылмайтын болса, қамтамасыз етуді ұсынбау туралы шешім қабылданған күні
қолданыста болған, Қазақстан Республикасының салық заңнамасына сәйкес белгіленетін
валюталардың нарықтық бағамы бойынша бес жүз евроға баламалы сомадан аспайтын
болса;
2) осы Кодексте көзделген басқа жағдайларда берілмейді.
3. Кедендік баждардың, салықтардың төленуін қамтамасыз етуді – төлеуші және
кеден өкілі, ал тауарларды кедендік транзит кедендік рәсіміне сәйкес тасымалдаған
кезде, егер осы Кодексте өзгеше белгіленбесе, төлеушінің орнына оларға қатысты
кедендік баждардың, салықтардың төленуін қамтамасыз ету жүргізілетін тауарларға
билік ету, пайдалану және (немесе) пайдалану құқығы бар өзге тұлға да жүргізеді.
4. Кедендік баждардың, салықтардың төленуін қамтамасыз ету тауарларды
шығаруды жүзеге асыратын кеден органына беріледі.
Егер кедендік баждардың, салықтардың төленуін қамтамасыз етуді кеден өкілі
және (немесе) кедендік тасымалдаушы беретін болса, мұндай қамтамасыз ету ол қызмет
аймағында тіркелген кеден органына берілуге тиіс.
5. Тауарларды кедендік транзит кедендік рәсіміне сәйкес тасымалдаған кезде
кедендік баждардың, салықтардың төленуін қамтамасыз ету жөнелтушінің кеден органына
не межелі кеден органына берілуі мүмкін.
Кедендік баждардың, салықтардың төленуін қамтамасыз етуді қабылдаған кеден
органы осындай қамтамасыз етуді растайтын құжатты табыс етеді. Осындай құжатты беру
тәртібі және мұндай құжаттың нысаны, сондай-ақ оның қолданылу мерзімі Қазақстан
Республикасының халықаралық шарттарында айқындалады.
6. Кедендік баждардың, салықтардың төленуін қамтамасыз етуді қайтару (есепке
жатқызу) кеден органы қамтамасыз етілген міндеттемелердің орындалуына көз жеткізген
жағдайда не қамтамасыз етілген міндеттеме туындамаған жағдайда жүзеге асырылады.
7. Кеден органдарында кедендік баждардың, салықтардың төленуін қамтамасыз
етуді есепке алу тәртібін Қазақстан Республикасының Үкіметі айқындайды.
144-бап. Кедендік баждардың, салықтардың төленуін
қамтамасыз ету тәсілдері
1. Кедендік баждардың, салықтардың төленуін қамтамасыз ету мынадай
тәсілдермен:
ақшамен;
банк кепілдігімен;
кепілгерлікпен;
мүліктік кепілмен;
сақтандыру шартымен жүзеге асырылады.
2. Төлеуші осы баптың 1-тармағында көрсетілген кедендік баждардың,
салықтардың төленуін қамтамасыз ету тәсілдерінің кез келгенін таңдауға құқылы.
3. Төлеушінің кедендік баждарды, салықтарды төлеу жөніндегі міндеттемені
орындауы міндеттеменің қолданылу мерзімі ішінде үздіксіз қамтамасыз етілуге тиіс.
Ұсынылатын кедендік баждардың, салықтардың төленуін қамтамасыз етудің қолданылу
мерзімі осы кеден органы алдында қабылданған міндеттемені орындау туралы талапты
кеден органының уақтылы жолдауы үшін жеткілікті болуы қажет.
4. Осы тарауда пайдалану мақсатында кедендік баждардың, салықтардың төленуін
ақша арқылы қамтамасыз ету тәсілі деп кеден органдарының жеке және заңды
тұлғалардың ақшалары уақытша орналастырылатын қолма-қол ақшаны бақылау шотына ақша
енгізуі (бұдан әрі – қамтамасыз ету сомаларын ақшаны уақытша орналастыру шотына
енгізу) түсініледі.
5. Қамтамасыз ету сомаларын кеден органының ақшаны уақытша орналастыру шотына
енгізу түрінде кедендік баждардың, салықтардың төленуін қамтамасыз ету төлеушінің
ақшаны уақытша орналастыру шотына қамтамасыз ету сомасын қабылдаған кеден органының
алдында пайда болатын міндеттемелеріне ғана қолданылады.
Кедендік баждардың, салықтардың төленуін мүліктік кепіл түрінде қамтамасыз
ету төлеушімен кепіл шартын жасасқан кеден органы алдындағы осы төлеушінің
міндеттемелеріне ғана қолданылады.
6. Кедендік баждардың, салықтардың төленуін қамтамасыз ету осы баптың 1-
тармағында көзделген екі немесе бірнеше тәсілді құрамдастыру жолымен жүзеге
асырылуы мүмкін.
145-бап. Қамтамасыз ету сомаларын кеден органының
ақшаны уақытша орналастыру шотына енгізу
1. Ақшаны уақытша орналастыру шотын бюджеттің атқарылуы жөніндегі орталық
уәкілетті орган кеден ісі саласындағы уәкілетті органның аумақтық бөлімшелеріне
және кедендерге ашады.
2. Кеден органының ақшаны уақытша орналастыру шоты төлеушінің кедендік
баждардың, салықтардың төленуін қамтамасыз ету сомаларын енгізуге арналған.
Қамтамасыз ету сомаларын ақшаны уақытша орналастыру шотына салу Қазақстан
Республикасының ұлттық валютасымен жүргізіледі.
3. Төлеуші ақшамен қамтамасыз етілген міндеттемені орындамаған кезде кеден
органы аталған міндеттемені орындамау фактісі анықталғаннан кейін күнтізбелік он
бес күн өткен соң ақшаны уақытша орналастыру шотынан бюджетке кедендік баждар мен
салықтардың төленуге жататын сомаларын аударады.
146-бап. Банк кепілдігін кедендік баждардың,
салықтардың төленуін қамтамасыз ету ретінде
қолдану
1. Кеден органы кедендік баждардың, салықтардың төленуін қамтамасыз ету
ретінде банк операцияларын жүргізуге арналған лицензиясы бар банктер тізіліміне
енгізілген банктер берген банк кепілдіктерін қабылдайды.
2. Банк кепілдігінің мазмұны Қазақстан Республикасының заңнамасында
белгіленген талаптарға сәйкес болуға тиіс.
3. Кеден органы кедендік баждардың, салықтардың төленуін қамтамасыз ету
ретінде банк кепілдігін қабылдаудан мынадай жағдайлардың бірінде:
1) банк кепілдігін берген банк осы баптың 1-тармағында көрсетілген банктер
тізіліміне енгізілмеген және банк кепілдігін беру жөніндегі өкілдіктері жоқ болса;
2) банк кепілдігінің мазмұны Қазақстан Республикасының заңнамасына сәйкес
келмесе;
3) төленуі банк кепілдігімен қамтамасыз етілетін кедендік баждардың,
салықтардың сомасы банк кепілдігімен расталатын кедендік баждардың, салықтардың
сомасынан асып кетсе;
4) банк кепілдігі қолданылуының аяқталу мерзімі кедендік баждардың,
салықтардың төленуін қамтамасыз ету жөніндегі төлеуші міндеттемесінің орындалу
мерзімінен аз болса, бас тартады.
Кеден органы банк кепілдігін кедендік баждардың, салықтардың төленуін
қамтамасыз ету ретінде қабылдаудан бас тартқан кезде кеден органы мұндай бас
тартудың себептерін негіздей отырып, бұл туралы аталған банк кепілдігін ұсынған
төлеушіні екі жұмыс күні ішінде жазбаша хабардар етеді.
4. Кедендік баждарды, салықтарды төлеу жөніндегі міндеттеме орындалмаған
жағдайда кеден органы банк кепілдігінде көзделген міндеттерді орындау мерзімдері
аяқталғаннан кейін бес жұмыс күні ішінде кедендік баждардың, салықтардың тиесілі
сомаларын төлеу туралы талапты банкке жібереді. Бұл ретте, кедендік баждардың,
салықтардың төленуін қамтамасыз ету жөніндегі міндеттеменің орындалу мерзімдері
аяқталғаннан кейінгі күннен бастап өсімпұлдар есептеледі.
5. Кеден органының кедендік баждардың, салықтардың және өсімпұлдардың тиесілі
сомаларын төлеу жөніндегі талабы осындай талап алынған күннен бастап екі жұмыс күні
ішінде банктің бұлжытпай және міндетті орындауына жатады. Банк кеден органының
талаптарын орындамаған немесе орындау мерзімдерін бұзған жағдайда Қазақстан
Республикасының заңдарына сәйкес жауапты болады.
147-бап. Кепілгерлік шартын кедендік баждардың,
салықтардың төленуін қамтамасыз ету ретінде
қолдану
1. Кеден органы Қазақстан Республикасының азаматтық заңнамасына сәйкес
жасалған кепілгерлік шартын кедендік баждардың, салықтардың төленуін қамтамасыз ету
ретінде қабылдайды.
Кепілгер ретінде Қазақстан Республикасының заңнамасына сәйкес Қазақстан
Республикасында тіркелген дара кәсіпкерлер, сондай-ақ Қазақстан
Республикасының заңнамасына сәйкес құрылған заңды тұлғалар өкілдік ете алады.
Бұл ретте, кепілдік беруші мынадай:
қамтамасыз ету сомаларын уақытша ақша орналастыру шотына енгізу;
банк кепілдігі;
мүліктік кепіл;
сақтандыру шарты тәсілдерінің бірімен кедендік баждардың, салықтардың
төленуін қамтамасыз етуге тиіс.
Кепілдік беруші, өсімпұлдарды төлеуді қоса алғанда, кеден органының алдында
төлеушімен бірдей көлемде жауапты болады.
2. Кеден органы кепілгерлік шартын кедендік баждардың, салықтардың төленуін
қамтамасыз ету ретінде қабылдаудан мынадай жағдайлардың бірінде:
1) табыс етілген кепілгерлік шарты Қазақстан Республикасының азаматтық
заңнамасына сәйкес келмеген;
2) кепілгер кедендік баждардың, салықтардың төленуін қамтамасыз етпеген;
3) төленуі кепілгерлік шартымен қамтамасыз етілетін кедендік баждардың,
салықтардың сомасы кепілгерлік шартымен расталатын кедендік баждардың, салықтардың
сомасынан асып кеткен;
4) кепілгерлік шарты қолданылуының аяқталу мерзімі кедендік баждардың,
салықтардың төленуін қамтамасыз ету жөніндегі төлеуші міндеттемесінің орындалу
мерзімінен аз болған жағдайда бас тартады.
3. Төлеуші кедендік баждарды, салықтарды төлеу жөніндегі міндеттемені
орындамаған жағдайда кеден органы кепілгерлікте көзделген міндеттерді орындау
мерзімдері аяқталғаннан кейін бес жұмыс күні ішінде кедендік баждардың, салықтар
мен өсімпұлдардың тиесілі сомаларын төлеу туралы талапты кепілгерге жібереді. Бұл
ретте, кедендік баждардың, салықтардың төленуін қамтамасыз ету жөніндегі
міндеттемелердің орындалу мерзімдері аяқталғаннан кейінгі күннен бастап өсімпұлдар
есептеледі.
4. Кеден органының кедендік баждардың, салықтардың және өсімпұлдардың тиесілі
сомаларын төлеу жөніндегі талабы осындай талап алынған күннен бастап екі жұмыс күні
ішінде кепілгердің бұлжытпай және міндетті орындауына жатады.
Кепілгер кеден органының талаптарын орындамаған немесе орындау мерзімдерін
бұзған жағдайда Қазақстан Республикасының заңдарына сәйкес жауапты болады.
148-бап. Мүліктік кепілді кедендік баждардың,
салықтардың төленуін қамтамасыз ету ретінде
қолдану
1. Кеден органы кедендік баждардың, салықтардың төленуін қамтамасыз ету
ретінде мүліктік кепіл шарты негізінде мүлік кепілін қабылдайды.
2. Мүліктік кепіл шарты төлеуші және (немесе) үшінші тұлға мен оның алдында
кедендік баждарды, салықтарды төлеу бойынша төлеушінің міндеттемесі туындаған кеден
органы арасында жасалады.
Мүліктік кепіл шарты төлеуші кепілге берілетін мүліктің нарықтық құнын
бағалау туралы бағалаушының есебін қоса бере отырып мүліктік кепіл шартын жасасу
туралы жазбаша өтініш берген күннен бастап күнтізбелік он бес күн ішінде жасалады.
Кедендік баждардың, салықтардың төленуін қамтамасыз ету мақсатындағы кепіл
затының нарықтық құны Қазақстан Республикасының бағалау қызметі туралы заңнамасына
сәйкес бағалаушы мен төлеуші арасындағы шарт бойынша жүргізілген бағалау туралы
есепте айқындалған құны болып табылады.
Бағалаушының кепіл мүлкінің нарықтық құнын бағалау туралы есебі төлеуші кепіл
шартын жасасу туралы кеден органдарына жазбаша өтініш берген күнге дейін
күнтізбелік он бес күннен ерте жасалмауға тиіс.
3. Мүліктік кепіл шарты мынадай талаптар бір мезгілде сақталған кезде
жасалады:
1) мүліктік кепіл шарты Қазақстан Республикасының заңнамасында белгіленген
талаптарға сәйкес келуге тиіс;
2) кепілге берілетін мүлік өтімді, жойылудан немесе бүлінуден сақтандырылған
болуға тиіс және оның нарықтық құны оны өткізу жөніндегі шығыстарды қоса алғанда,
кепіл затымен қамтамасыз етілетін кедендік баждарды, салықтарды төлеу жөніндегі
міндеттеменің мөлшерінен төмен болмауы қажет.
4. Мыналарды:
1) тыныс-тіршілікті қамтамасыз ету объектілерін;
2) тұтқындалған мүлікті;
3) мемлекеттік органдар шектеулер салған мүлікті;
4) үшінші тұлғалардың құқықтары болу ауыртпалығы бар мүлікті;
5) Қазақстан Республикасының заңнамасына сәйкес азаматтық айналымнан алып
тасталған мүлікті;
6) электр, жылу энергиясын және энергияның өзге де түрлерін;
7) тез бүлінетін тауарларды;
8) мүліктік құқықтарды;
9) Қазақстан Республикасының шегінен тыс жердегі мүлікті қоспағанда, кез-
келген мүлік кедендік баждардың, салықтардың төленуін қамтамасыз ету мақсатындағы
кепіл заты бола алады.
5. Кепілге алу кезінде, егер кеден органы өзге шешім қабылдамаса, кепіл заты
кепіл берушіде қалады.
Төлеуші қабылдаған, қамтамасыз етілуі үшін кепіл ресімделген міндеттеме
орындалғанға дейін кепіл беруші кепіл затына билік етуге құқылы емес.
6. Кепілді ресімдеу Қазақстан Республикасының азаматтық заңнамасына сәйкес
жүзеге асырылады.
7. Кепілдік затынан өндіріп алу Қазақстан Республикасының
азаматтық заңнамасына сәйкес жүргізіледі.
149-бап. Сақтандыру шартын кедендік баждардың,
салықтардың төленуін қамтамасыз ету ретінде
қолдану
1. Кеден органы кедендік баждардың, салықтардың төленуін қамтамасыз ету
ретінде сақтандыру қызметін жүзеге асыру құқығына арналған лицензиясы бар,
сақтандыру ұйымдарының тізіліміне енгізілген сақтандыру ұйымдары берген шарттарды
қабылдайды.
2. Сақтандыру шартының мазмұны Қазақстан Республикасының заңнамасында
белгіленген талаптарға сәйкес болуға тиіс.
3. Кеден органы мынадай жағдайлардың бірінде:
1) сақтандыру шартын берген сақтандыру ұйымы осы баптың 1-тармағында
көрсетілген сақтандыру ұйымдарының тізіліміне енгізілмеген;
2) табыс етілген сақтандыру шарты Қазақстан Республикасының заңнамасында
белгіленген талаптарға сәйкес келмеген;
3) төленуі сақтандыру шартымен қамтамасыз етілетін кедендік баждардың,
салықтардың сомасы сақтандыру шартымен расталатын кедендік баждардың, салықтардың
сомасынан асып кеткен;
4) сақтандыру шарты қолданылуының аяқталу мерзімі кедендік баждардың,
салықтардың төленуін қамтамасыз ету жөніндегі төлеуші міндеттемесінің орындалу
мерзімінен аз болғанда, кедендік баждардың, салықтардың төленуін қамтамасыз ету
ретінде сақтандыру шартын қабылдаудан бас тартады.
Сақтандыру шартын кедендік баждардың, салықтардың төленуін қамтамасыз ету
ретінде қабылдаудан бас тартқан кезде кеден органы бас тарту себептерін негіздей
отырып, көрсетілген сақтандыру шартын табыс еткен төлеушіні бұл туралы үш күн
ішінде жазбаша хабардар етеді.
4. Кедендік баждарды, салықтарды төлеу жөніндегі міндеттеме орындалмаған
жағдайда кеден органы сақтандыру ұйымына аталған сақтандыру шартында көзделген
міндеттеменің орындалу мерзімдері аяқталғаннан кейін бес жұмыс күні ішінде кедендік
баждардың, салықтардың тиесілі сомаларын төлеу туралы талапты жібереді. Бұл ретте,
кедендік баждардың, салықтардың төленуін қамтамасыз ету жөніндегі міндеттеменің
орындалу мерзімдері аяқталған күннен кейінгі келесі күннен бастап өсімпұлдар
есептеледі.
5. Кеден органының кедендік баждардың, салықтар мен өсімпұлдардың тиесілі
сомаларын төлеу туралы талабы осындай талап алынған күннен бастап екі жұмыс күні
ішінде сақтандыру ұйымының бұлжытпай және міндетті орындауына жатады. Сақтандыру
ұйымы кеден органының талаптарын орындамаған немесе орындау мерзімдерін бұзған
кезде Қазақстан Республикасының заңдарына сәйкес жауапты болады.
150-бап. Кедендік баждардың, салықтардың төленуін
бас қамтамасыз ету
1. Егер Қазақстан Республикасының аумағында бір тұлға белгілі бір мерзімде
бірнеше кеден операциясын жасаса, кеден органына осындай барлық операцияны жасау
үшін кедендік баждардың, салықтардың төленуін қамтамасыз ету берілуі мүмкін.
Егер кедендік баждардың, салықтардың төленуін бас қамтамасыз етумен
қамтамасыз етілген міндеттемелер бұзылған жағдайда, бірнеше кеден органының кез
келгені кедендік баждардың, салықтардың төленуін бас қамтамасыз етуді пайдалануы
мүмкін болса, кеден органдары Қазақстан Республикасының аумағында бірнеше кеден
органында кеден операцияларын жасау үшін осы кедендік баждардың, салықтардың
төленуін бас қамтамасыз етуді қабылдайды.
2. Төлеушінің жазбаша өтініші бойынша кеден органдары осы Кодекстің 144-
бабында белгіленген кедендік баждардың, салықтардың төленуін қамтамасыз ету
тәсілдерінің біріне сәйкес келетін кедендік баждардың, салықтардың төленуін бас
қамтамасыз етуді қабылдайды.
Төлеушілер кедендік баждардың, салықтардың төленуін бас қамтамасыз етуді осы
Кодекстің 143-бабында белгіленген жағдайларда туындайтын кедендік баждардың,
салықтардың төленуін қамтамасыз ету жөніндегі бір немесе бірнеше міндеттеме бойынша
береді.
Аталған кедендік баждардың, салықтардың төленуін бас қамтамасыз етуді кеден
органдары төлем төлеушінің өтінішінде айқындалған мерзімге қабылдайды. Бұл ретте
кедендік баждардың, салықтардың төленуін бас қамтамасыз етудің қолданылу мерзімі
төлеушінің өтінішінде көрсетілген кезең ішінде туындайтын кедендік баждардың,
салықтардың төленуін қамтамасыз ету жөніндегі төлеушінің міндеттемелерін орындау
мерзімінен артық болуға тиіс.
3. Кедендік баждардың, салықтардың төленуін бас қамтамасыз етудің
қолданылу тәртібін Қазақстан Республикасының Үкіметі айқындайды.
151-бап. Кедендік баждардың, салықтардың төленуін
қамтамасыз ету сомасын айқындау
1. Кедендік баждардың, салықтардың төленуін қамтамасыз ету сомасы, осы баптың
3-тармағында және осы Кодекстің 3-тарауында белгіленген жағдайларды қоспағанда,
кедендік баждарды, салықтарды төлеу жөніндегі тарифтік преференциялар мен
жеңілдіктерді есепке алмай, тауарларды ішкі тұтыну немесе экспорт үшін шығару
кедендік рәсімдеріне орналастыру кезінде төленуге жататын кедендік баждардың,
салықтардың сомаларына негізделе отырып айқындалады.
2. Кедендік баждардың, салықтардың төленуін қамтамасыз ету сомасы, оның
ішінде кедендік баждардың, салықтардың төленуін бас қамтамасыз ету сомасы:
1) мынадай:
кедендік транзит рәсімі бойынша тасымалданатын;
кедендік қоймаға іс жүзінде орналастырмай кедендік қойма кедендік рәсімімен
мәлімделетін;
кері экспорт кедендік рәсімімен орналастырылатын акцизделетін тауарлардың;
осы Кодекстің 112-бабына сәйкес тауарларды шығару жүзеге асырылатын кедендік
құнды айқындау кезінде;
мерзімдік кедендік декларациялау кезінде;
осы Кодекстің 265-бабына сәйкес тауарлар мен көлік құралдарын алушының
қоймасына орналастырылатын;
шығаруы осы Кодекстің 96 және 298-баптарына сәйкес жүргізілетін;
кедендік баждарды, салықтарды төлеу мерзімдері өзгертілген;
осы Кодекстің 84-бабына сәйкес жинақталмаған түрінде жеткізілетін тауарларға
қатысты;
кеден аумағында қайта өңдеу кедендік рәсімімен орналастырылған тауарлар мен
көлік құралдарына қатысты ішкі тұтыну үшін шығару кедендік рәсімімен;
2) кеден аумағынан тыс жерде қайта өңдеу кедендік рәсімімен орналастырылатын
тауарларға қатысты экспорттың кедендік рәсіміне мәлімделген кездегідей төленуге
жататын кедендік баждардың, салықтардың сомасынан төмен болмауға тиіс.
3. Тауарларды кедендік транзит кедендік рәсімімен орналастырған кезде
кедендік баждардың, салықтардың төленуін қамтамасыз ететін сома тарифтік
преференциялар мен кедендік баждарды, салықтарды төлеу бойынша жеңілдіктерді есепке
алмай, ішкі тұтыну үшін тауарлар шығару немесе экспорт кедендік рәсімдерімен
орналастыру кезінде төленуге жататын кедендік баждардың, салықтардың сомаларына
негізделе отырып айқындалады, бірақ тауар кедендік баждарды, салықтарды төлеу
бойынша тарифтік жеңілдіктер мен преференцияларды есепке алмай, ішкі тұтыну үшін
тауарларды шығарудың немесе экспорттың кедендік ресімдерімен кеден одағына мүше
басқа мемлекеттердің аумақтарында орналастырылған сияқты кеден одағына мүше осы
мемлекеттердің аумақтарында төленуге жататын кедендік төлемдердің, салықтардың
сомаларынан кем болмауға тиіс. Бұл ретте, кедендік баждардың, салықтардың төленуін
қамтамасыз ету сомаларын айқындау үшін Қазақстан Республикасының салық заңнамасына
сәйкес белгіленетін валюталардың нарықтық бағамы қолданылады.
4. Егер кедендік баждардың, салықтардың төленуін қамтамасыз ету сомаларын
айқындау кезінде төленуге тиіс сомаларды кеден органына тауарлардың сипаты, олардың
атауы, саны, шығарылған елі және кедендік құны туралы мәліметтерді ұсынбау себепті
нақты айқындау мүмкін болмаса, қамтамасыз ету сомасы Қазақстан Республикасының
Үкіметі белгілеген тәртіппен қолда бар мәліметтер негізге алынып айқындалатын
кедендік баждардың, салықтардың ставкаларының неғұрлым үлкен шамасы, тауарлардың
құны және (немесе) олардың заттай түрдегі физикалық сипаттамалары (саны, массасы,
көлемі немесе өзге де сипаттамалары) негізінде айқындалады.
5. Тауарлар осы Кодекстің 299 және 300-баптарына сәйкес шығарылған кезде
кедендік баждардың, салықтардың төленуін қамтамасыз ету сомасы мәліметтерді тексеру
нәтижесінде қосымша есепке жазылуы мүмкін кедендік баждардың, салықтардың сомасы
ретінде айқындалады және осы баптың 1, 3 және 4-тармақтарында белгіленген талаптар
ескеріле отырып, төленуге жататын кедендік баждардың, салықтардың мөлшеріне әсер
етеді.
6. Тауарлардың жекелеген түрлеріне қатысты осы баптың 1, 3 және 4-
тармақтарында белгіленген талаптар ескеріле отырып, кедендік баждардың, салықтардың
төленуін қамтамасыз етудің тіркелген сомалары белгіленуі мүмкін.
7. Тауарларды осы Кодекстің 112-бабына сәйкес шығарған кезде кедендік
баждардың, салықтардың төленуін қамтамасыз ету сомасы, осы баптың 4-тармағының
ережелері ескеріле отырып, қосымша тексеру нәтижесінде қосымша есепке жазылуы
мүмкін кедендік баждардың, салықтардың сомасы ретінде айқындалады.
152-бап. Кедендік баждардың, салықтардың төленуін
қамтамасыз етуді тіркеу
1. Кедендік баждардың, салықтардың төленуін бас қамтамасыз етуді және
кедендік транзит кедендік рәсіміне сәйкес кедендік баждардың, салықтардың төленуін
қамтамасыз етуді қоспағанда, кедендік баждардың, салықтардың төленуін қамтамасыз
етуді тіркеу сыртқы экономикалық қызметке қатысушының немесе кеден ісі саласындағы
қызметті жүзеге асыратын тұлғаның кедендік баждарды, салықтарды төлеу жөніндегі
міндеттемесінің орындалуын бақылауды жүзеге асыратын кеден органында жүргізіледі.
Кедендік баждардың, салықтардың төленуін бас қамтамасыз етуді тіркеу кедендік
баждардың, салықтардың төленуін қамтамасыз етуді талап ететін кедендік
операцияларды жүзеге асыратын кеден органдарының бірінде жүзеге асырылады.
Кедендік баждардың, салықтардың төленуін қамтамасыз етуді, оның ішінде
кедендік баждардың, салықтардың төленуін бас қамтамасыз етуді тіркеу кеден
органында өтініш тіркелген күннен кейінгі бір жұмыс күнінен кешіктірілмей
жүргізіледі.
2. Кедендік баждардың, салықтардың қамтамасыз етілуін тіркеу үшін төлеуші
кедендік баждардың, салықтардың төленуін қамтамасыз етудің таңдаған тәсіліне
байланысты кедендік баждардың, салықтардың төленуін қамтамасыз етуді растайтын
мынадай құжаттардың бірін:
1) кеден органының ақшаны уақытша орналастыру шотына ақшаның аударылғаны
туралы төлем құжатының көшірмесін;
2) төлеуші мен кеден органы арасында жасалған мүліктік кепіл шартын және
бағалаушының кепілдегі мүліктің нарықтық құнын бағалау туралы есебін;
3) кепілгер банк пен төлеуші арасында жасалған банк кепілдемесі шартын және
банк кепілдігін;
4) кепілгерлік шартын;
5) сақтандыру шартын қоса бере отырып, кеден органына өтініш табыс етеді.
3. Өтініште мынадай мәліметтер көрсетілуге тиіс:
1) төлеушілер болып табылатын жеке тұлғалар үшін:
тегі, аты, әкесінің аты (ол болған кезде), жеке басын куәландыратын құжаттың
нөмірі және берілген күні;
тұрақты тұратын жерінің мекенжайы;
кеден одағының кедендік шекарасын болжамды кесіп өту орнында орналасқан кеден
органының атауы (мұндай ақпарат бар болған жағдайда);
салық төлеушінің сәйкестендіру нөмірі;
кедендік баждардың, салықтардың төленуін қамтамасыз ету тәсілі;
аталған қамтамасыз ету кедендік баждардың, салықтардың төленуін бас
қамтамасыз ету болып табылатыны туралы ақпарат;
кедендік баждардың, салықтардың төленуін қамтамасыз ету тәсілін растайтын
құжаттың нөмірі және күні;
2) төлеушілер болып табылатын заңды тұлғалар үшін:
атауы және оның заңды мекенжайы;
басшының тегі, аты, әкесінің аты (ол бар болған жағдайда);
кедендік шекараны болжамды кесіп өту орнында орналасқан кеден органының атауы
(мұндай ақпарат бар болған жағдайда);
салық төлеушінің сәйкестендіру нөмірі;
кедендік баждардың, салықтардың төленуін қамтамасыз ету тәсілі;
аталған қамтамасыз ету кедендік баждардың, салықтардың төленуін бас
қамтамасыз ету болып табылатыны туралы ақпарат;
кедендік баждардың, салықтардың төленуін қамтамасыз ету тәсілін растайтын
құжаттың нөмірі және күні.
4. Аталған өтініш кеден органында тіркелген күннен кейінгі жұмыс күнінен
кешіктірмей, есепке алу мақсатында кеден органы кедендік баждардың төленуін
қамтамасыз ету карточкасын ресімдейді.
17-тарау. КЕДЕНДІК БАЖДАРДЫҢ, САЛЫҚТАРДЫҢ,
КЕДЕНДІК АЛЫМДАР МЕН ӨЗГЕ ДЕ АҚШАНЫҢ
АРТЫҚ (ҚАТЕ) ТӨЛЕНГЕН НЕМЕСЕ АРТЫҚ
ӨНДІРІП АЛЫНҒАН СОМАЛАРЫН ҚАЙТАРУ
(ЕСЕПКЕ ЖАТҚЫЗУ)
153-бап. Кедендік баждардың, салықтардың, кедендік
алымдардың артық (қате) төленген немесе
артық өндіріп алынған сомалары
1. Кедендік баждар, салықтар, кедендік алымдар ретінде төленген немесе
өндіріп алынған, мөлшері осы Кодекске сәйкес төленуге жататын сомалардан асатын
және нақты тауарларға қатысты кедендік баждардың, салықтардың, кедендік алымдардың
нақты түрінде және сомаларында сәйкестендірілген ақша сомалары кедендік баждардың,
салықтардың, кедендік алымдардың артық (қате) төленген немесе артық өндіріп алынған
сомалары болып табылады.
2. Аудару кезінде мынадай қателердің кез келгеніне жол берілген:
1) төлем құжатында:
төлеушінің атауы дұрыс көрсетілмеген;
салық төлеушінің сәйкестендіру нөмірі дұрыс көрсетілмеген;
Қазақстан Республикасы салық органының сәйкестендіру нөмірі дұрыс
көрсетілмеген;
төлемнің мәтіндік мақсаты төлем мақсатының кодына және (немесе) бюджеттік
сыныптаманың кодына сәйкес келмеген;
2) төлеуші кедендік баждың, салықтың, кедендік алымның түрін дұрыс
таңдамаған;
3) төлеуші өсімпұлды төлеу кезінде кедендік баж, салық, кедендік алым түрін
дұрыс таңдамаған;
4) банк немесе банк операцияларының жекелеген түрлерін жүзеге асыратын ұйым
төлеушінің төлем құжатын қате орындаған, соның нәтижесінде кедендік баждардың,
салықтардың, кедендік алымдардың және өсімпұлдың сомалары бірнеше рет аударылған;
5) осы Кодекске сәйкес кедендік баждардан, салықтардан кедендік алымдардан
босатуға жататын тауарлар бойынша кедендік баждар, салықтар, кедендік алымдар және
өсімпұлдар қате төленген;
6) кедендік баждарды, салықтарды, кедендік алымдарды төлеуге байланысты өзге
де қателерге жол берілген сома бюджетке кедендік баждардың, салықтардың, кедендік
алымдар мен өсімпұлдардың қате төленген сомасы болып табылады.
154-бап. Кедендік баждардың, салықтардың және
кедендік алымдардың артық (қате) төленген
немесе артық өндіріп алынған сомаларын
қайтару (есепке жатқызу)
1. Әкету кедендік баждарының, салықтардың және кедендік алымдардың артық
(қате) төленген немесе артық өндіріп алынған сомаларын, аванстық төлемдердің
сомаларын, кедендік баждардың, салықтардың төленуін қамтамасыз ету сомаларын
қайтару (есепке жатқызу) Қазақстан Республикасының Үкіметі белгілеген тәртіппен
және жағдайларда жүзеге асырылады.
Кедендік әкелу баждарының артық (қате) төленген немесе артық өндіріп алынған
сомаларын қайтару (есепке жатқызу) Қазақстан Республикасының халықаралық шартында
белгіленген ерекшеліктер ескеріліп, Қазақстан Республикасының Үкіметі айқындаған
тәртіппен жүзеге асырылады.
2. Кедендік баждардың, салықтардың, кедендік алымдар мен өсімпұлдың артық
(қате) төленген сомаларын қайтару (есепке жатқызу) мақсатында төлеуші артық (қате)
төленген сомалар төленген күннен бастап бес жылдан кешіктірілмейтін мерзімде
тауарлар мен көлік құралдарын кедендік декларациялауды, кедендік алып жүруді, алдын
ала шешім қабылдауды жүргізген кеден органына кедендік баждардың, салықтардың,
кедендік алымдардың артық (қате) төленген сомаларының бар екендігіне растау беру
туралы өтінішпен жүгінуге құқылы.
3. Кедендік баждардың, салықтардың, кедендік алымдардың артық (қате) төленген
сомаларының бар екендігіне растау беру туралы өтінішпен бірге мынадай құжаттардың:
1) кедендік баждар, салықтар, кедендік алымдар сомасының төленгенін растайтын
төлем құжатының;
2) кедендік баждар, салықтар, кедендік алымдар есептелген және төленген
кедендік декларацияның;
3) кедендік алымдарды төлеу кедендік декларацияны мәлімдемей жүргізілген
жағдайларда табыс етілетін, жүзеге асырылғаны үшін кедендік төлемдер төленген,
тауарлар мен көлік құралдарын кедендік алып жүру, тауарларды сыныптау жөнінде
немесе тауарлардың шығарылған жері туралы алдын ала шешім қабылдау кезінде
ресімделген басқа құжаттардың көшірмелері ұсынылуға тиіс.
4. Кеден органдарының артық (қате) төленген кедендік баждардың, салықтардың
және кедендік алымдардың сомаларының бар екендігіне растау беру туралы өтінішті
қарау мерзімі төлеуші өтініш берген күннен бастап он жұмыс күнінен аспауға тиіс.
5. Кеден органдары артық (қате) төленген кедендік баждардың, салықтардың және
кедендік алымдардың сомалары бар екендігіне растауды ресімдеуді кедендік баждар,
салықтар, кедендік алымдар бойынша есептеулерді салыстыру актісінің негізінде
жүргізеді.
6. Кедендік баждардың, салықтардың, кедендік алымдар мен өсімпұлдардың артық
(қате) төленген сомаларын есепке жатқызуды және (немесе) қайтаруды салық органы
олардың төленген жері бойынша Қазақстан Республикасының салық заңнамасына сәйкес
жүргізеді.
Кедендік баждарды, салықтарды, кедендік алымдарды және өсімпұлдарды есепке
жатқызуды және (немесе) қайтаруды кеден органы төлеушінің салықтарды, басқа да
міндетті төлемдерді, кедендік төлемдерді, өсімпұлдар мен айыппұлдарды есепке
жатқызу жүргізуге және (немесе) қайтаруға берген, кедендік баждардың, салықтардың
және кедендік алымдардың артық (қате) төленген сомасының бар екеніне растау қоса
тіркелген салық өтініші (бұдан әрі осы бап мақсатында – салық өтініші) негізінде
жүргізеді.
Бұл ретте төлеуші салық өтінішін артық (қате) төленген кедендік баждар,
салықтар мен кедендік алымдар сомасының бар екеніне растау берілген күннен бастап
он бес жұмыс күнінен кешіктірмей береді.
Салық органы бюджетке артық төленген кедендік баждар, салықтар, кедендік
алымдар мен өсімпұлдар сомасын есепке жатқызуды Салық кодексінің 599-бабында
белгіленген төлеушінің салық өтініші бойынша есепке жатқызуды жүргізуге арналған
тәртіппен және мерзімде жүргізеді.
Бюджетке қате төленген кедендік баждар, салықтар, кедендік алымдар мен
өсімпұлдар сомасын есепке жатқызуды немесе қайтаруды салық органы Салық кодексінің
601-бабында белгіленген тәртіппен және мерзімде жүргізеді.
Кедендік баждардың, салықтардың, кедендік алымдар мен өсімпұлдардың артық
төленген сомасын қайтаруды салық органы Салық кодексінің 602-бабында белгіленген
тәртіппен және мерзімде, осы тармақта көзделген есепке жатқызу жүргізілгеннен кейін
жүргізеді.
7. Салық органы кедендік баждардың, салықтардың және кедендік алымдар мен
өсімпұлдардың артық (қате) төленген сомаларын есепке жатқызу не қайтару туралы
шешім шығарған жағдайда салық органы кедендік баждардың, салықтардың және кедендік
алымдар мен өсімпұлдардың артық (қате) төленген сомалары бар екенін растаудың
деректемелерін көрсете отырып, қорытындыны және кедендік баждардың, салықтардың
және кедендік алымдар мен өсімпұлдардың артық (қате) төленген сомаларын есепке
жатқызуға не қайтаруға арналған төлем тапсырмасын ресімдейді және бюджеттің
атқарылуы жөніндегі орталық уәкілетті органға жібереді.
8. Бюджеттің атқарылуы жөніндегі орталық уәкілетті орган салық органдары
табыс еткен құжаттардың негізінде артық (қате) төленген сомаларды есепке жатқызуды
немесе қайтаруды жүргізгеннен кейін қорытындының бір данасын бенефициар салық
органына қайтарады, екінші данасын кеден органына береді.
155-бап. Кедендік баждарды, салықтарды қайтарудың
өзге де жағдайлары
Кедендік баждарды, салықтарды қайтару, сондай-ақ:
1) кедендік декларация қайтарып алынған (тауарларды кедендік декларациялау
үшін кедендік алымды қайтаруды қоспағанда);
2) ұлтқа неғұрлым қолайлы режим немесе тарифтік преференциялар режимі қалпына
келтірілген;
3) кедендік баждардың төленген сомасын қайтару түрінде тарифтік жеңілдіктер
берілген;
4) кедендік рәсімдердің талаптары шетелдік тауарларды кеден одағының кедендік
аумағынан тыс жерге әкету немесе оларды жою, не мемлекет пайдасына бас тарту немесе
қазақстандық тауарларды не оларды өңдеу өнімдерін кеден одағының кедендік аумағына
әкелу кезінде кедендік баждардың, салықтардың төленген сомаларын қайтаруды
көздейтін;
5) егер тауарларды жаңадан таңдалған кедендік рәсіммен (ішкі тұтыну үшін
шығару немесе тауарлардың экспорты кедендік рәсімімен) орналастыру кезінде төленуге
жататын кедендік баждардың, салықтардың сомалары бастапқы кедендік рәсім кезінде
төленген кедендік баждардың, салықтардың сомаларынан кем болса, бұрын мәлімделген
кедендік рәсімді ішкі тұтыну үшін шығару немесе тауарлардың экспорты кедендік
рәсіміне өзгерткен жағдайда жүргізіледі.
156-бап. Кедендік баждардың, салықтардың төленуін
қамтамасыз етуді қайтару
1. Төлеушіге кедендік баждардың, салықтардың төленуін, оның ішінде төлеуші
кедендік баждардың, салықтардың төленуін бас қамтамасыз ету ретінде енгізген
төлемді қайтаруды кеден органы төлеуші міндеттемені орындаған жағдайда жүзеге
асырады.
2. Кеден органы ақшаны уақытша орналастыру шотынан қамтамасыз ету сомасын
қайтаруды төлеушінің жазбаша өтініші бойынша, көрсетілген өтініш алынған күннен
бастап он жұмыс күнінен кешіктірмей жүргізеді.
3. Төлеуші ақшаны уақытша орналастыру шотынан қамтамасыз ету сомасын қайтару
туралы өтінішті кеден органына міндеттемені орындағаннан кейін, бірақ осы
Кодекстің 132-бабына сәйкес міндеттемені орындаған күннен кейінгі күннен бастап бес
жылдан кешіктірмей береді.
4. Төлеушінің банк шотына ақшаны уақытша орналастыру шотынан қамтамасыз ету
сомасын қайтаруды ақшаны уақытша орналастыру шотына көрсетілген сома енгізілген
кеден органы не мұндай кеден органы таратылған жағдайда оның құқықтық мұрагері
жүзеге асырады.
5. Төлеушіге ақшаны уақытша орналастыру шотынан қамтамасыз ету сомасын
қайтару осы Кодекстің 18-тарауында көзделген кедендік төлемдерді, салықтар мен
өсімпұлдарды төлеу бойынша берешекті шегере отырып жүзеге асырылады.
6. Ақшаны уақытша орналастыру шотынан қамтамасыз ету сомасын қайтару кезінде,
ол бойынша сыйақы төленбейді, сомалар индекстелмейді, банк қызметтерін көрсету
жөніндегі тарифтерді кеден органы аударылатын ақша есебінен төлейді.
7. Төлеушінің өтініші бойынша ақшаны уақытша орналастыру шотынан қамтамасыз
ету сомасын кеден органы алда болатын кедендік баждар мен салықтардың есебіне және
(немесе) төлеушінің кеден органдары алдындағы басқа міндеттемесі бойынша кедендік
баждар мен салықтардың төленуін қамтамасыз ету ретінде есепке жатқызады.
8. Төлеушінің ақшаны уақытша орналастыру шотынан қамтамасыз ету сомасын
қайтаруға немесе осындай соманы басқа міндеттемелер бойынша есепке жатқызуға
өтініші болмаған жағдайда, кеден органы мынадай талаптар бір уақытта сақталған:
төлеуші міндеттемені орындаған;
осы Кодекстің 132-бабында белгіленген талап қою мерзімі аяқталған кезде
ақшаны уақытша орналастыру шотынан қамтамасыз ету сомасын бюджетке аударады.
9. Осы баптың 4-6-тармақтарының ережелері, уақытша демпингке қарсы, арнайы
және өтемдік баждардың қайтарылуына да қолданылады.
10. Егер төлеуші кедендік баждардың, салықтардың төленуін қамтамасыз ету
ретінде мүліктік кепіл шартын табыс еткен болса, мүліктік кепілмен қамтамасыз
етілген міндеттеменің орындалуы туралы төлеушінің жазбаша өтініші бойынша кеден
органы төлеушінің осындай өтініші тіркелген күннен бастап бес жұмыс күні ішінде
төлеуші міндеттемесінің орындалғанын растайды.
11. Банк кепілдіктері бойынша міндеттеменің тоқтатылуы, міндеттеме орындалған
күннен бастап бес жұмыс күнінен кешіктірілмей жүргізіледі. Төлеуші кедендік
баждардың, салықтардың төленуін бас қамтамасыз ету ретінде енгізген банк
кепілдемелері бойынша тоқтатуды кеден органы төлеушіде кедендік баждардың,
салықтардың төленуін бас қамтамасыз етудің қолданылу мерзімі ішінде пайда болған
соңғы міндеттеме орындалған күннен бастап бес жұмыс күнінен кешіктірмей жүзеге
асырады.
12. Кепілгерлік шарттары бойынша міндеттемелерді тоқтатуды кеден органы
міндеттеме орындалған күннен бастап бес жұмыс күнінен кешіктірмей жүзеге асырады.
Бас қамтамасыз етуді көздейтін кепілгерлік шарттары бойынша міндеттеменің
тоқтатылуын кеден органы кедендік баждардың, салықтардың төленуін бас қамтамасыз
етудің қолданылу мерзімі ішінде төлеушіде туындаған соңғы міндеттеме орындалған
күннен бастап бес жұмыс күнінен кешіктірмей жүзеге асырады.
18-тарау. КЕДЕНДІК БАЖДАР, САЛЫҚТАР ЖӘНЕ
ӨСІМПҰЛДАР БОЙЫНША БЕРЕШЕКТІ ӨНДІРІП АЛУ
157-бап. Кедендік төлемдер, салықтар және
өсімпұлдар бойынша берешекті өндіріп алудың
жалпы ережелері
1. Кедендік төлемдер мен салықтар белгіленген мерзімдерде төленбеген немесе
толық төленбеген жағдайда берешек қалыптасады. Кеден органдары берешекті осы
тарауда айқындалған тәртіппен төлеушілерден өндіріп алады.
2. Кедендік төлемдер мен салықтар белгіленген мерзімде төленбеген немесе
толық төленбеген жағдайда кеден органдары кедендік төлемдер мен салықтарды
төлеушінің ақшасы және (немесе) басқа да мүлкі есебінен, оның ішінде артық төленген
кедендік төлемдер мен салықтар және (немесе) аванс төлемдерінің сомасы есебінен,
сондай-ақ егер Қазақстан Республикасының халықаралық шартында өзгеше белгіленбесе,
кедендік баждар, салықтар есебінен мәжбүрлеп өндіріп алады.
3. Кеден органдары берешекті өндіріп алу үшін мынадай:
1) осы Кодекстің 159-бабында көзделген тәртіппен төлеушіге хабарлау;
2) осы Кодекстің 161-бабында көзделген тәртіппен кедендік төлемдер, салықтар
мен өсімпұлдар бойынша берешекті кедендік баждар мен салықтардың артық төленген
сомалары есебінен не кедендік баждардың, салықтардың төленуін қамтамасыз ету
сомалары есебінен өндіріп алу;
3) берешекті өтеуді қамтамасыз етудің мынадай тәсілдерін қолдану:
берешек сомасына өсімпұл есептеу;
төлеушінің банк шоттары бойынша шығыс операцияларын тоқтата тұру;
касса бойынша шығыс операцияларын тоқтата тұру;
төлеушінің мүлкіне билік етуін шектеу туралы шешім шығару;
4) мынадай тәртіппен:
төлеушінің банк шоттарындағы ақша есебінен;
төлеуші дебиторларының шоттарынан;
төлеушінің билік етуі шектелген мүлкін өткізу есебінен берешекті мәжбүрлеп
өндіріп алу шараларын қолдану әрекеттерін жүзеге асырады.
4. Осы баптың 3-тармағында көзделген әрекеттер, кедендік төлемдер мен
салықтар бойынша берешек сомасына өсімпұл есептеуді қоспағанда, бірінен кейін бірі
қолданылады.
5. Егер осы Кодексте өзгеше көзделмесе, жеке кәсіпкерден және заңды тұлғадан
берешекті және өсімпұлды өндіріп алу даусыз тәртіппен жүргізіледі. Жеке тұлғадан
берешек пен өсімпұл өндіріп алу сот тәртібімен жүргізіледі.
6. Кедендік төлемдер мен салықтарды өндіріп алу:
1) осы Кодексте көзделген төленбеген кедендік төлемдерді, салықтарды өндіріп
алудың талап қою мерзімі өткен соң;
2) егер кедендік баждарды, салықтарды төлеу жөніндегі міндеттеме осы
Кодекстің 129-бабының 2-тармағында көзделген жағдайларда тоқтатылса, жүргізілмейді.
7. Кедендік төлемдерді, салықтарды және өсімпұлдарды, осы баптың 8-тармағында
көзделген жағдайды қоспағанда, тауарлар шығаруды жүргізген кеден органы, ал кеден
одағының кедендік шекарасы арқылы заңсыз өткізілген тауарларға қатысты - кедендік
шекара арқылы заңсыз өткізу фактілерін анықтаған кеден органы өндіріп алады.
8. Осы Кодекстің 331-бабының 3-тармағында белгіленген мерзімдерде төленбеген
кедендік баждарды, салықтарды кеден одағына мүше мемлекеттің кедендік баждардың,
салықтардың қамтамасыз етілуі берілген кеден органы осындай қамтамасыз ету есебінен
өндіріп алады.
Осы Кодекстің 331-бабының 3-тармағында белгіленген мерзімде төленбеген
кедендік тасымалдаушы төлеуге тиіс кедендік баждарды, салықтарды кеден одағына мүше
мемлекеттің заңнамасына сәйкес тұлға кедендік тасымалдаушы ретінде танылған кеден
органы өндіріп алады.
9. Осы баптың 8-тармағына сәйкес өндіріп алынған кедендік баждарды,
салықтарды кедендік баждар, салықтар төленуге тиіс кеден одағына мүше мемлекетке
аудару тәртібі Қазақстан Республикасының халықаралық шарттарында айқындалады.
158-бап. Кедендік төлемдер мен салықтар бойынша
берешек сомасына өсімпұлдар есептеу
1. Берешек пайда болған кезде төлеуші өсімпұл төлейді. Өсімпұл деп кедендік
төлемдер мен салықтардың мерзімінде төленбеген сомасына есептелген, осы баптың 2-
тармағында белгіленген мөлшер танылады.
2. Кедендік баждар мен салықтарды төлеудің мерзімі өткен әрбір күн үшін,
төлеу күнін қоса алғанда, кедендік төлемдер мен салықтардың төлеу мерзімі аяқталған
күннен кейінгі күннен бастап Қазақстан Республикасының Ұлттық Банкі белгілеген
қайта қаржыландырудың ресми ставкасының 2,5 еселенген мөлшерінде әрбір мерзімі
өткен күн үшін өсімпұл есепке жазылады.
Өсімпұл берешектің өтелуін қамтамасыз ету тәсілдерін және берешекті мәжбүрлеп
өндіріп алу шараларын, сондай-ақ Қазақстан Республикасының заңдарында көзделген
жауапкершіліктің өзге шараларын қолдануға қарамастан есепке жазылады және төленеді.
3. Банкрот деп танылған төлеушіде пайда болған берешек сомасына сот шешім
қабылдаған күннен бастап не оған қатысты мәжбүрлеп тарату туралы шешім қабылданған,
не оңалту рәсімін қолдану туралы ұйғарым қабылданғанда осындай шешім немесе ұйғарым
күшіне енген күннен бастап өсімпұл есепке жазылмайды.
4. Жеке тұлғаны хабарсыз жоғалып кеткен деп тану туралы соттың шешімі күшіне
енген күннен бастап осы шешімнің күші жойылған күнге дейін берешек сомасына өсімпұл
есепке жазылмайды.
5. Өсімпұлға және айыппұл сомасына өсімпұл есепке жазылмайды.
6. Артық төленген кедендік төлемдер мен салықтардың сомасына есепке жатқызуды
жүргізу жолымен өтелген берешек сомасына есепке жатқызуды жүргізуге арналған төлем
құжатының күнінен бастап өсімпұл есепке жазылмайды.
7. Кедендік төлемдер мен салықтар сомалары бюджетке аударылған кезде:
1) банктердің немесе банк операцияларының жекелеген түрлерін жүзеге асыратын
ұйымдар төлеушінің банк шотынан ақшаны есептен шығару күнінен бастап;
2) төлеуші банкоматтар немесе өзге де электронды құрылғылар арқылы төлемді
жүзеге асырған күннен бастап;
3) төлеуші қолма-қол ақшаны банкке немесе банк операцияларының жекелеген
түрлерін жүзеге асыратын ұйымға енгізген күннен бастап өсімпұл есептелмейді.
8. Төлеушінің жеке шотында бар кедендік төлемдер мен салықтардың осы түрі
бойынша кедендік төлемдер мен салықтардың артық төленген сомасына барабар кедендік
төлемдер мен салықтар бойынша берешек сомасына төлеушінің жеке шотында пайда болған
артық төленген сома негізделген төлем құжатының күнінен бастап өсімпұл есепке
жазылмайды.
159-бап. Кедендік төлемдер, салықтар және өсімпұлдар
бойынша берешекті өтеу туралы хабарлама
1. Төлеушінің кедендік төлемдер, салықтар және өсімпұлдар бойынша берешекті
төлеу жөніндегі міндеттемесін орындау қажеттігі туралы кеден органы төлеушіге қағаз
тасымалдағышта жіберген хабарлама кедендік төлемдер, салықтар және өсімпұлдар
бойынша берешекті өтеу туралы хабарлама болып танылады. Кедендік төлемдер, салықтар
және өсімпұлдар бойынша берешекті өтеу туралы хабарламаның нысанын кеден ісі
саласындағы уәкілетті орган белгілейді.
2. Кедендік бақылау нәтижелері бойынша кедендік төлемдер, салықтар және
өсімпұлдар бойынша берешекті өтеу туралы хабарлама:
төлеушіге кедендік тексеру актісі берілген күнінен бастап бес жұмыс күнінен
кешіктірілмей;
кеден органы төлеушінің жеке шотындағы кедендік төлемдер, салықтар және
өсімпұлдар бойынша берешекті анықтаған күннен бастап екі жұмыс күнінен
кешіктірілмей төлеушіге жіберіледі.
3. Төлеушіге кедендік төлемдер, салықтар және өсімпұлдар бойынша берешекті
өтеу туралы хабарлама оның әкімшілік немесе қылмыстық жауаптылыққа тартылғанына
қарамастан жіберіледі.
4. Кедендік төлемдер, салықтар және өсімпұлдар бойынша берешекті өтеу туралы
хабарламада:
1) салық төлеушінің сәйкестендіру нөмірі;
2) төлеушінің тегі, аты, әкесінің аты (ол болған кезде) немесе толық атауы
және заңды мекенжайы;
3) кеден органының атауы;
4) хабарламаның күні;
5) кедендік төлемдер мен салықтар бойынша берешек сомасы;
6) хабарлама берілген күнгі өсімпұлдар сомасы;
7) кедендік төлемдерді, салықтарды және өсімпұлды төлеу бойынша міндеттемені
орындау туралы талап;
8) хабарламаны жіберу үшін негіздеме;
9) кедендік төлемдер мен салықтарды төлеу бойынша берешекті өтеу кезінде
өсімпұлды есептеу тәртібі;
10) шағымдану тәртібі;
11) кедендік декларацияны түзетуді және (немесе) кедендік тауарлар құнын
түзетуді ресімдеу жөніндегі талап және оларды ресімдеу мерзімдері көрсетілуге тиіс.
5. Төлеуші кедендік төлемдер, салықтар және өсімпұлдар бойынша берешекті өтеу
туралы хабарлама тіркелген сәттен бастап өтелген күн қоса есептелетін мерзімге
дейін есептеуге жататын, өсімпұл есепке алынбаған кедендік төлемдер мен салықтар
бойынша берешекті өтеген кезінде кеден органы бұрын берген кедендік төлемдер,
салықтар және өсімпұлдар бойынша берешекті өтеу туралы хабарламасына қосымша
хабарлама береді.
6. Осы Кодекске сәйкес оларға қатысты кедендік төлемдер, салықтар және
өсімпұлдар бойынша берешекті өтеу туралы хабарлама жіберілген кедендік төлемдер,
салықтар және өсімпұлдар бойынша берешек сомалардың өзгеруіне әкеп соққан
негізделген фактілер анықталған жағдайда, кеден органы кедендік төлемдер, салықтар
бойынша берешекті және өсімпұлдарды өтеу туралы жіберілген бастапқы хабарламаны
кері қайтарып алумен бір мезгілде кедендік төлемдер, салықтар және өсімпұлдар
бойынша берешекті өтеу туралы жаңа хабарлама жібереді.
7. Кедендік төлемдер, салықтар және өсімпұлдар бойынша берешекті өтеу туралы
хабарламаны кері қайтарып алу және жаңасын жіберу кедендік төлемдер, салықтар және
өсімпұлдар бойынша берешек сомалардың өзгергенін куәландырылатын фактілер расталған
күннен бастап бес жұмыс күнінен кешіктірілмей жүргізілуге тиіс.
160-бап. Кедендік төлемдер, салықтар және өсімпұлдар
бойынша берешекті өтеу туралы хабарламаны
тапсыру және орындау тәртібі
1. Кедендік төлемдер, салықтар және өсімпұлдар бойынша берешекті өтеу
туралы хабарлама төлеушіге қолын қойғыза отырып, жеке өзіне немесе хабарламасы бар
тапсырыс хатпен почта арқылы жіберіледі. Төлеушіге хабарламасы бар тапсырыс хатпен
почта арқылы жіберілген кедендік төлемдер, салықтар және өсімпұлдар бойынша
берешекті өтеу туралы хабарлама төлеуші почта байланысы немесе өзге де байланыс
ұйымының хабарламасында белгі қойған күннен бастап тапсырылды деп саналады.
2. Кедендік төлемдер, салықтар және өсімпұлдар бойынша берешекті өтеу туралы
хабарламадағы талаптарды орындау мерзімі, төлеуші көрсетілген хабарламаға шағымдану
жағдайын қоспағанда, төлеушіге хабарлама тапсырылғаннан кейінгі күннен бастап
күнтізбелік жиырма күннен аспайтын мерзімді құрайды.
3. Төлеуші кедендік төлемдер, салықтар және өсімпұлдар бойынша берешекті
өтеу туралы хабарламаға шағымдануды осы Кодекстің
19-тарауында көзделген тәртіппен және мерзімдерде жүргізеді.
Кедендік төлемдер, салықтар және өсімпұлдар бойынша берешекті өтеу туралы
хабарламаға шағым жасалған жағдайда, көрсетілген хабарламадағы талаптарды орындау
мерзімі шағым берілген күннен бастап шағым бойынша шығарылған шешім заңды күшіне
енген күн қоса алынғанға дейінгі уақыт кезеңінде тоқтатыла тұрады. Бұл ретте шағым
жасау өсімпұлдарды есепке жазуды тоқтата тұрмайды.
161-бап. Кедендік төлемдер, салықтар және
өсімпұлдар бойынша берешекті кедендік
төлемдер мен салықтардың артық төленген
сомалары есебінен не кедендік баждардың,
салықтардың төленуін қамтамасыз ету
сомалары есебінен өндіріп алу
1. Кедендік төлемдер, салықтар және өсімпұлдар бойынша берешекті өтеу
туралы хабарламадағы талаптар орындалмаған кезде кеден органы аталған берешекті
кедендік төлемдердің және (немесе) салықтардың түрлері бойынша кедендік төлемдердің
және (немесе) баждардың артық төленген сомалары есебінен не кедендік баждардың,
салықтардың төленуін қамтамасыз ету сомалары есебінен өндіріп алады.
Бұл ретте, кедендік төлемнің және (немесе), салықтың өзге түрі бойынша
кедендік төлемдердің және (немесе) салықтардың артық төленген сомалары есебінен
кедендік төлемдер, салықтар және өсімпұлдар бойынша берешекті кеден органы осы
Кодекстің 17-тарауына сәйкес есепке жатқызу жолымен өндіріп алады.
2. Осы бапқа сәйкес кеден органы кедендік төлемдер, салықтар және өсімпұлдар
бойынша берешектің өндіріп алынған сомасы туралы оларды өндіріп алған күннен бастап
екі жұмыс күні ішінде төлеушіге жазбаша хабарлайды.
162-бап. Төлеушінің банк шоттары бойынша шығыс
операцияларын тоқтата тұру
1. Кедендік төлемдердің және (немесе) салықтардың артық төленген сомалары не
ақшаны уақытша орналастыру шотына енгізілген қамтамасыз ету сомалары берешекті өтеу
үшін жеткіліксіз болған жағдайда, кеден органы Қазақстан
Республикасының заңнамасында белгіленген тәртіппен дара кәсіпкердің немесе заңды
тұлғаның банк шоттары бойынша шығыс операцияларын тоқтата тұру туралы кеден
органының өкімін шығарады.
2. Банк шоттары бойынша шығыс операцияларын тоқтата тұру мыналардан:
1) төлеушінің берешек пен өсімпұлды дербес өтеуі жөніндегі операциялардан;
2) ақшаны:
адам өмірі мен денсаулығына келтірілген зиянды өтеу туралы талаптарды,
сондай-ақ алименттерді өндіріп алу жөніндегі талаптарды қанағаттандыруды көздейтін
атқару құжаттары бойынша;
еңбек шарты бойынша жұмыс істейтін адамдарға жұмыстан шығу жәрдемақыларын
төлеу және еңбегіне ақы төлеу, авторлық шарт бойынша сыйақы төлеу, клиенттің
міндетті зейнетақы жарналарын жинақтаушы зейнетақы қорларына аудару жөніндегі
міндеттемелері және Мемлекеттік әлеуметтік сақтандыру қорына әлеуметтік
аударымдарды төлеу бойынша есеп айырысу үшін ақшаны алып қоюды көздейтін атқару
құжаттары бойынша;
берешек пен өсімпұлды өтеу бойынша, сондай-ақ мемлекет кірісіне өндіріп алу
туралы атқару құжаттары бойынша алып қою жағдайларынан басқа, төлеушінің барлық
шығыс операцияларына қолданылады.
Банк шоттары бойынша шығыс операцияларын тоқтата тұру туралы өкім уәкілетті
мемлекеттік органдардың немесе лауазымды адамдардың тыйым салу туралы шешімдерінің
негізінде тыйым салынған ақша сомасына қолданылмайды.
3. Төлеушінің банк шоттары бойынша шығыс операцияларын тоқтата тұру туралы
өкімді Қазақстан Республикасының салық заңнамасында белгіленген нысан бойынша
шығарылады және банк немесе банк операцияларының жекелеген түрлерін жүзеге асыратын
ұйым оны алған күннен бастап күшіне енеді.
4. Төлеушінің банк шоттары бойынша шығыс операцияларын тоқтата тұру туралы
өкімді банктердің немесе банк операцияларының жекелеген түрлерін жүзеге асыратын
ұйымдар бұлжытпай орындауға тиіс.
5. Төлеушінің банк шоттары бойынша шығыс операцияларын тоқтата тұру туралы
өкімнің күшін банк шоттары бойынша шығыс операцияларын тоқтата тұрудың себебі
жойылған күннен кейінгі бір жұмыс күнінен кешіктірмей, осындай өкімді шығарған
кеден органы жояды.
163-бап. Төлеушінің кассасы бойынша шығыс операцияларын
тоқтата тұру
1. Төлеушінің кассасы бойынша шығыс операцияларын тоқтата тұру, банкке немесе
банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымға кейіннен оларды
кедендік төлемдер, салықтар және өсімпұлдар бойынша берешекті өтеу есебіне аудару
үшін ақша тапсыру бойынша операциялардан басқа, кассадағы қолма-қол ақшалардың
барлық шығыс операцияларына қолданылады.
Төлеушінің кассасы бойынша шығыс операцияларын тоқтата тұру туралы өкім кеден
ісі саласындағы уәкілетті орган белгілеген нысан бойынша екі дана етіп жасалады,
оның бір данасы төлеушіге қол қойғызып немесе жіберу мен алу фактiсiн растайтын
өзге де тәсiлмен тапсырылады.
2. Кеден органының касса бойынша шығыс операцияларын тоқтата тұру туралы
өкімін төлеуші бұлжытпай орындауға тиiс.
3. Төлеуші осы баптың талаптарын бұзғаны үшін Қазақстан Республикасының
заңдарына сәйкес жауапты болады.
4. Кеден органы төлеуші кедендік төлемдер, салықтар және өсімпұлдар бойынша
берешекті өтегеннен кейін бір жұмыс күнінен кешіктірмей кеден органының касса
бойынша шығыс операцияларын тоқтата тұру туралы өкімінің күшін жояды.
164-бап. Берешек пен өсімпұлды өтеу есебіне төлеушінің
мүлкіне билік етуін шектеу туралы шешім шығару
1. Кедендік төлемдер, салықтар және өсімпұлдар бойынша берешекті өтеу
туралы хабарламада белгіленген мерзімдер ішінде кедендік төлемдер, салықтар және
өсімпұлдар бойынша берешек өтелмеген жағдайда кеден органы төлеушінің мүлкіне билік
етуіне шектеу қояды.
2. Төлеушінің мүлкіне билік етуін шектеу туралы шешімді кеден органы
Қазақстан Республикасының салық заңнамасында белгіленген нысан бойынша шығарады.
3. Төлеушінің мүлкіне билік етуін шектеу туралы шешім бағаны айқындау
тәсіліне қарай баланстық немесе нарықтық құны берешек пен өсімпұл сомасына сәйкес
келетін меншік немесе шаруашылық жүргізу құқығындағы мүлікке қатысты шығарылады.
Қаржы лизингі мен кепілді қоса алғанда, төлеушінің жалға берілген мүлкіне
билік етуін шектеу туралы шешім шығарылған кезде осы мүлікке қатысты кеден органы
шешім шығарған кезден бастап және ол жойылғанға дейін жалға алушы мен кепілді
ұстаушыға мұндай мүлікке меншік құқығын беруге тыйым салынады.
4. Осындай шешімнің негізінде кеден органы төлеушіге мүлікке иелік ету,
пайдалану және билік ету шарттарын бұзғаны үшін жауапкершілік туралы ескерте
отырып, Қазақстан Республикасының салық заңнамасында белгіленген нысан бойынша
билік етуі шектелген мүлікке тізімдеме актісін жасайды.
Билік етуі шектелген мүліктің тізімдемесі төлеушінің бухгалтерлік
құжаттамасының деректері немесе Қазақстан Республикасының бағалау қызметі
туралы заңнамасына сәйкес жүргізілетін тәуелсіз бағалау негізінде айқындалатын оның
бағасы көрсетіле отырып жүргізіледі және екі дана етіп жасалған актімен
ресімделеді.
5. Кеден органы мүлікке билік етуді шектеу туралы шешімнің және мүлік
тізімдемесі актісінің бір-бір данасын төлеушіге беруге міндетті.
6. Мүлікке билік етуді шектеу туралы шешімнің күшін осындай шешім шығарған
кеден органы мүлікке билік етуді шектеудің себептері жойылғаннан кейінгі бір жұмыс
күнінен кешіктірмей жояды.
165-бап. Берешек пен өсімпұлды төлеушінің банк
шоттарындағы ақша есебінен өндіріп алу
1. Төлеуші кедендік төлемдер, салықтар бойынша берешекті және өсімпұлды өтеу
туралы хабарламада белгіленген мерзімдер ішінде берешек пен өсімпұлды өтемеген
жағдайда, кеден органдары жеке кәсіпкердің немесе заңды тұлғаның банк шоттарынан
даусыз тәртіппен ақша өндіріп алу туралы шешім шығарады.
Осы тармақтың ережелері банк берген қарыздар бойынша қамтамасыз ету болып
табылатын, көрсетілген қарыздың өтелмеген негізгі борышы мөлшеріндегі ақша
сомасына, сондай-ақ Қазақстан Республикасының зейнетақымен қамсыздандыру, жобалық
қаржыландыру және секьюритилендіру туралы заңнамалық актілеріне сәйкес өндіріп
алуға жол берілмейтін банк шоттарына қолданылмайды.
2. Даусыз өндіріп алу туралы шешім қажетті ақшаны төлеушінің шотынан есептен
шығаруға және бюджетке аударуға кеден органының инкассолық өкімін төлеушінің шоты
ашылған банкке жіберу нысанында қабылданады.
3. Банк төлеушінің бір банк шотынан берешекті өндіріп алу туралы кеден
органының инкассолық өкімін орындаған жағдайда, егер кеден органы төлеушінің
көрсетілген банкте ашқан басқа банк шоттарына дәл осы сомаға және берешек түріне
инкассолық өкім шығарған болса, банк кеден органының инкассолық шешімін орындау
фактісін растайтын төлем құжатын қоса тіркей отырып, мұндай инкассолық шешімді
орындамай, кеден органына қайтарады.
4. Шоттардан даусыз тәртіппен берешекті және өсімпұлды өндіріп алу Қазақстан
Республикасының ұлттық валютасымен және шетел валютасымен жүргізіледі. Шоттардан
берешек пен өсімпұлды шетел валютасымен өндіріп алу төлеушінің шотынан берешек пен
өсімпұлды өндіріп алған күні Қазақстан Республикасының салық заңнамасына сәйкес
белгіленген валюта айырбастаудың нарықтық бағамы бойынша Қазақстан Республикасының
ұлттық валютасымен төленуге тиісті кедендік төлемдер, салықтар және олар бойынша
өсімпұл сомасына барабар сомада жүргізіледі.
5. Кеден органының инкассолық өкімін орындауды банк Қазақстан
Республикасының заңнамасында белгіленген тәртіппен және мерзімде жүзеге асырады.
Ескерту. 165-бапқа өзгеріс енгізілді - ҚР 2012.01.12 № 539 (алғашқы ресми
жарияланғанынан кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі) Заңымен.
166-бап. Төлеушінің берешегі мен өсімпұлын оның
дебиторларының шоттарынан өндіріп алу
1. Төлеушінің - дара кәсіпкердің немесе заңды тұлғаның банк шоттарында ақша
болмаған және қолма-қол ақшасы болмаған жағдайда, кеден органы төлеушінің алдында
берешегі бар үшінші тұлғалардың (бұдан әрі - дебиторлардың) банк шоттарындағы
ақшасынан пайда болған берешек пен өсімпұл шегінде өндіріп алуға құқылы.
Төлеуші кедендік төлемдер, салықтар және өсімпұлдар бойынша берешекті өтеу
туралы хабарламаны алған күннен бастап он жұмыс күнінен кешіктірмей, хабарлама
жіберген кеден органына дебиторлық берешектердің сомаларын көрсете отырып
дебиторлардың тізімін және бар болған жағдайда дебиторлармен бірлесіп жасаған және
дебиторлық берешек сомаларын растайтын өзара есеп айырысулардың салыстыру актілерін
ұсынуға міндетті.
Төлеуші кедендік төлемдер, салықтар және өсімпұлдар бойынша берешекті өтеген
жағдайда дебиторлар тізімі мен өзара есеп айырысуды салыстыру актісі табыс
етілмейді.
Өзара есеп айырысуды салыстыру актісі бар болған кезде кеден органы
дебиторлардың банк шоттарындағы ақшадан өндіріп алу туралы хабарламаны дебиторлар
алған күннен бастап бес жұмыс күні өткен соң кедендік төлемдер, салықтар және
өсімпұлдар бойынша берешекті өндіріп алу туралы инкассолық өкімдерді дебиторлардың
банк шоттарына шығарады.
2. Дебиторлық берешек сомасын растайтын табыс етілген дебиторлар тізімі
негізінде кеден органы дебиторларға дебиторлық берешек шегінде кедендік төлемдер,
салықтар және өсімпұлдар бойынша берешекті өтеу есебіне олардың банк шоттарындағы
ақшадан өндіріп алу туралы хабарлама жібереді. Дебиторлардың банк шоттарындағы
ақшадан өндіріп алу туралы хабарламаның нысаны Қазақстан Республикасының салық
заңнамасында белгіленеді.
Дебитор хабарламаны алған кезден бастап жиырма күннен кешіктірмей,
хабарламаны алған күні төлеушімен бірлесіп жасаған өзара есеп айырысудың салыстыру
актісін хабарлама жіберген кеден органына беруге міндетті.
3. Төлеуші мен оның дебиторы арасындағы өзара есеп айырысуды салыстыру
актісінде мынадай мәліметтер:
1) төлеушінің және оның дебиторының атауы, олардың сәйкестендіру нөмірлері;
2) орналасу жері бойынша тіркеу есебінде тұрған төлеуші және оның дебиторы
есепте тұрған кеден органының атауы;
3) төлеушінің және оның дебиторының банк шоттарының деректемелері;
4) дебитордың төлеуші алдындағы берешек сомасы;
5) төлеушінің және оның дебиторының заңды мекенжайлары, мөрлері мен қолдары;
6) салыстыру актісі жасалған күн қамтылуға тиіс.
4. Кеден органы дебиторлық берешектің сомасын растайтын өзара есеп айырысуды
салыстыру актісінің негізінде дебитордың банк шотына төлеушінің берешегі мен
өсімпұлын өндіріп алу туралы инкассолық өкім шығарады.
5. Дебитор–төлеушілердің банкі немесе банк операцияларының жекелеген түрлерін
жүзеге асыратын ұйымы осы Кодекстің 165-бабында айқындалған талаптарға сәйкес кеден
органы шығарған төлеушінің берешегі мен өсімпұл сомасын өндіріп алу туралы
инкассолық өкімін орындауға міндетті.
167-бап. Төлеушінің билік етуі шектелген мүлкін
өткізу есебінен өндіріп алу
1. Төлеушінің банк шоттарында ақша, қолма-қол ақшасы және оның дебиторларының
банк шоттарында ақша жоқ немесе жеткіліксіз болған жағдайда кеден органдары оның
келісімінсіз төлеушінің билік етуі шектелген мүлкін өндіріп алу туралы қаулы
шығарады.
2. Төлеушінің билік ету шектелген мүлкін өндіріп алу туралы қаулы Қазақстан
Республикасының салық заңнамасында белгіленген нысан бойынша екі дана етіп
жасалады, оның біреуі мүлікке билік етуді шектеу туралы шешімнің және мүлік
тізімдемесі актісінің көшірмелерімен қоса уәкілетті заңды тұлғаға жіберіледі.
Ескерту. 167-бапқа өзгерту енгізілді - ҚР 2010.12.28 N 368-IV (алғашқы ресми
жариялағанынан кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі) Заңымен.
168-бап. Төлеушінің билік етуі шектелген мүлкін кедендік
төлемдер, салықтар және өсімпұлдар бойынша
берешектің есебіне өткізу тәртібі
1. Билік ету шектелген мүлікті өткізуді уәкілетті заңды тұлға жүзеге асырады.
2. Төлеушінің билік етуі шектелген мүлкін кедендік төлемдер бойынша
берешектің есебіне өткізу тәртібін Қазақстан Республикасының Үкіметі белгілейді.
Ескерту. 168-бап жаңа редакцияда - ҚР 2010.12.28 N 368-IV (алғашқы ресми
жариялағанынан кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі) Заңымен.
169-бап. Төлеушіні банкрот деп тану
1. Осы тарауда көзделген барлық шаралар қолданылғаннан кейін төлеуші кедендік
төлемдер, салықтар және өсімпұлдар бойынша берешекті өтемеген жағдайда, кеден
органы Қазақстан Республикасының заңнамалық актілеріне сәйкес оны банкрот деп тану
жөнінде шаралар қолдануға құқылы.
2. Банкрот деп танылған төлеушіні тарату тәртiбi Қазақстан Республикасының
банкроттық туралы заңнамасына сәйкес жүзеге асырылады.
170-бап. Кедендік төлемдер, салықтар және өсімпұлдар
бойынша берешегі бар төлеушілердің тізімін
бұқаралық ақпарат құралдарында жариялау
1. Кеден қызметі органдары туындаған күннен бастап алты ай ішінде өтелмеген
кедендік төлемдер, салықтар және өсімпұлдар бойынша берешегі бар төлеушілердің
тізімін бұқаралық ақпарат құралдарында жариялайды.
Бұл ретте тізімде төлеушінің тегі, аты, әкесінің аты (ол болған кезде) не
атауы, салық төлеушінің сәйкестендіру нөмірі, төлеуші басшысының тегі, аты,
әкесінің аты (ол болған кезде) және кедендік төлемдер, салықтар және өсімпұлдар
бойынша берешектің жалпы сомасы көрсетіледі.
2. Кеден ісі саласындағы уәкілетті органның интернет-ресурсында
орналастырылған төлеушілер тізімі ай сайын, есепті айдан кейінгі айдың жиырмасыншы
күнінен кешіктірілмей жаңартылады.
171-бап. Берешек пен өсімпұлды өтеу тәртібі
Кедендік төлемдер, салықтар және өсімпұлдар бойынша берешекті өтеу
кезектілігі Қазақстан Республикасының салық заңнамасына сәйкес айқындалады.
172-бап. Кедендік төлемдердің, салықтардың және
өсімпұлдардың сомаларын өндіріп алуды үмітсіз
деп тану және есептен шығару
Өндіріп алу мүмкін емес кедендік төлемдердің, салықтардың және өсімпұлдардың
сомалары өндіріп алынуы үмітсіз деп танылады және Қазақстан Республикасының
заңнамасында белгіленген тәртіппен және негіздемелер бойынша есептен шығарылады.
19-тарау. КЕДЕНДІК ТӨЛЕМДЕР, САЛЫҚТАР ЖӘНЕ
ӨСІМПҰЛДАР БОЙЫНША БЕРЕШЕКТІ ӨТЕУ НӘТИЖЕЛЕРІ
ТУРАЛЫ ХАБАРЛАМАҒА ШАҒЫМДАНУ ТӘРТІБІ
173-бап. Шағымдану құқығы
1. Кедендік төлемдер, салықтар және өсімпұлдар бойынша берешекті өтеу туралы
хабарламаларға (бұдан әрі – берешекті өтеу туралы хабарлама) шағымдану осы бөлімде
көзделген ерекшеліктер ескеріле отырып, Қазақстан Республикасының заңнамасында
белгіленген тәртіппен жүзеге асырылады.
2. Берешекті өтеу туралы хабарламаға:
1) оған қатысты берешекті өтеу туралы хабарлама шығарылған декларанттың, не
оның өкілінің;
2) оған қатысты берешекті өтеу туралы хабарлама шығарылған кеден ісі
саласындағы қызметті жүзеге асыратын тұлғаның не оның өкілінің шағымдану құқығы
бар.
174-бап. Берешекті өтеу туралы хабарламаға жасалған
шағымды қарайтын органдар
1. Осы Кодексте көзделген ережелерге сәйкес кедендік тексеру нәтижелері
бойынша шығарылған берешекті өтеу туралы хабарламаға жасалған шағымды (бұдан әрі -
шағым) қарауды берешекті өтеу туралы хабарламаны шығарған кеден органы және
(немесе) жоғары тұрған кеден органы жүргізеді.
2. Осы Кодекстің 173-бабының 2-тармағында көрсетілген тұлғалар Қазақстан
Республикасының заңнамасына сәйкес берешекті өтеу туралы хабарламаға сот тәртібімен
шағымдануға құқылы.
175-бап. Шағым беру тәртібі мен мерзімдері
1. Шағым берешекті өтеу туралы хабарлама берілген күннен бастап күнтізбелік
жиырма күн ішінде кеден органына беріледі.
Шағымды тіркеу оны кеден органы қабылдаған күні жүзеге асырылады.
2. Осы Кодекстің 173-бабының 2-тармағында көрсетілген тұлға жоғары тұрған
кеден органына шағым берген кезде, шағымның көшірмесі берешекті өтеу туралы
хабарлама шығарған кеден органына жіберілуге тиіс.
176-бап. Шағымның нысаны мен мазмұны
1. Шағым жазбаша нысанда беріледі.
2. Шағымда:
1) шағым берілген күн;
2) шағым берілетін кеден органының атауы;
3) шағым беретін тұлғаның тегі, аты, әкесінің аты (ол бар болған жағдайда),
не оның толық атауы, оның тұрғылықты жері (орналасқан жері);
4) берешекті өтеу туралы хабарлама шығарған кеден органының атауы;
5) шағым беретін тұлға өз талаптарын негiздейтiн мән-жайлар, сондай-ақ осы
мән-жайларды растайтын мәліметтер;
6) қоса беріліп отырған құжаттардың тізбесі көрсетілуге тиіс.
3. Шағымда оны қарау үшін маңызы бар өзге мәліметтер көрсетілуі мүмкін.
4. Шағымға оны берген тұлға, не оның өкілі қол қояды.
5. Шағымға:
1) берешекті өтеу туралы хабарламаның көшірмесі;
2) шағым берген тұлға өз талаптарын негіздеген мән-жайларды растайтын
құжаттар;
3) іске қатысы бар өзге де құжаттар қоса беріледі.
177-бап. Шағымды қараудан бас тарту
1. Кеден органдары:
1) шағым осы Кодекстің 175-бабында белгіленген шағымдану мерзімі бұзыла
отырып берілген;
2) шағымның нысаны мен мазмұны осы Кодекстің 176-бабында белгіленген
талаптарға сәйкес келмеген;
3) осы Кодекстің 173-бабының 2-тармағында көрсетілмеген тұлға шағым берген
жағдайда шағымды қараудан бас тартады.
2. Кеден органдары шағымды қараудан бас тарту туралы шағым тіркелген күннен
бастап он жұмыс күні ішінде шағымды берген тұлғаға жазбаша нысанда хабарлайды.
3. Кеден органдарының шағымды қараудан бас тартуы тұлғаны осы Кодекстің 175-
бабында белгіленген мерзім ішінде шағымды қайта беру құқығынан айырмайды.
178-бап. Шағымды қарау тәртібі
1. Кеден органдары шағым бойынша, осы баптың 2-тармағында және 4-тармағының
2) тармақшасында көзделген жағдайларды қоспағанда, аталған шағым тіркелген күннен
бастап күнтізбелік отыз күннен кешіктірмей шешім қабылдайды.
2. Шағымды қарау мерзімі осы Кодекстің 180-бабында айқындалған тәртіппен
тоқтатыла тұруы мүмкін.
3. Кедендік бақылау барысында табыс етілмеген құжаттар шағымға қоса берілетін
жағдайда, кеден органдары мұндай құжаттарды қарайды.
4. Кеден органдары шағымды қарау кезінде:
1) шағым берген адамға және (немесе) кеден органына шағымда жазылған
мәселелер бойынша қосымша ақпаратты не түсіндірмелерді жазбаша нысанда беру туралы
сауал жіберуге;
2) мемлекеттік органдарға, сондай-ақ шет мемлекеттердің тиісті органдарына
олардың құзыретіндегі мәселелер бойынша сауалдар жіберуге;
3) кедендік бақылауды жүргізуге қатысқан кеден органдарының лауазымды
адамдарынан туындаған мәселелер бойынша түсіндірмелер сұратуға құқылы.
5. Кеден органының шағымды қарау бойынша өз өкілеттіктерін жүзеге асыруы
кезінде оның қызметіне араласуға және шағымды қарауға қатысы бар лауазымды
адамдарға қандай да бір ықпал етуге тыйым салынады.
179-бап. Шағымды қарау нәтижелері бойынша шешім қабылдау
1. Кеден органы шағымды мәнi бойынша қарауды аяқтаған соң жазбаша нысанда
шешім қабылдайды және оны шағымды берген тұлғаға жібереді немесе тапсырады. Жоғары
тұрған кеден органы шағымды мәні бойынша қараған жағдайда шағым бойынша шешімнің
көшірмесі берешекті өтеу туралы хабарламаны шығарған кеден органына жіберіледі.
2. Шағымды қарау нәтижелері бойынша кеден органдары мынадай:
1) шағым жасалған берешекті өтеу туралы хабарлама өзгеріссіз, ал шағым
қанағаттандырусыз қалдырылсын;
2) шағым жасалған берешекті өтеу туралы хабарламаның толық немесе бір
бөлігінің күші жойылсын деген шешімдердің бірін қабылдайды.
3. Шағым жасалған берешекті өтеу туралы хабарламаның күші толық жойылған
жағдайда берешекті өтеу туралы хабарламаны шығарған кеден органы шешім қабылданған
күннен және (немесе) жоғары тұрған кеден органының шешімін алған күннен бастап бес
жұмыс күні ішінде берешекті өтеу туралы хабарламаны кері қайтарып алады.
Шағым жасалған берешекті өтеу туралы хабарламаның бір бөлігінің күші жойылған
жағдайда берешекті өтеу туралы хабарламаны шығарған кеден органы берешекті өтеу
туралы хабарламаны кері қайтарып алады, берешекті өтеу туралы жаңа хабарлама
шығарады және оны шешім қабылданған күннен бастап және (немесе) жоғары тұрған кеден
органының шешімін алған күннен бастап он жұмыс күнінен кешіктірмей шағымды берген
тұлғаға жібереді.
180-бап. Шағымды қарау мерзімін тоқтата тұру
1. Шағымды қарау мерзімі мынадай жағдайларда:
1) мемлекеттік органдарға, сондай-ақ мұндай органдардың құзыретіндегі
мәселелер бойынша шет мемлекеттердің тиісті органдарына және басқа ұйымдарға
сауалдар жіберілген жағдайда – жауаптарды алған күнге дейін;
2) шағымда жазылған мәселелер бойынша сотқа талап арыз берілген жағдайда –
сот шешімі шығарылғанға дейін тоқтатыла тұрады.
2. Кеден органдары шағымды қарау мерзімінің тоқтатыла тұратыны туралы,
тоқтатыла тұру себептерін көрсете отырып, шағымды берген тұлғаға жазбаша түрде
хабарлайды.
181-бап. Кеден органы шешімінің нысаны мен мазмұны
Шағымды қарау нәтижелері бойынша кеден органдарының шешімінде:
1) шешім қабылданған күн;
2) шағымды қараған кеден органының атауы;
3) шағым берген тұлғаның тегі, аты, әкесінің аты (ол бар болған жағдайда) не
оның толық атауы;
4) шағым жасалатын берешекті өтеу туралы хабарламаның қысқаша мазмұны;
5) шағымның мәні;
6) кеден органы шағым бойынша шешiм шығару кезiнде басшылыққа алған кеден
одағы кеден заңнамасының және (немесе) Қазақстан Республикасы заңнамасының
нормаларына сiлтеме жасалған негiздеме көрсетiлуге тиiс.
182-бап. Кеден органына және (немесе) сотқа шағым берудің
салдары
1. Кеден органына және (немесе) сотқа шағым беру берешекті өтеу туралы
хабарламаның орындалуын тоқтата тұрады.
2. Кеден органына шағым берілген кезде берешекті өтеу туралы хабарламаның
шағым жасалған бөлігінде орындалуы кеден органының жазбаша шешімі шыққанға дейін
және осы Кодекстің 180-бабында көрсетілген кезең өткенге дейін тоқтатыла тұрады.
Сотқа шағым берілген жағдайда берешекті өтеу туралы хабарламаның шағым
жасалған бөлігінде орындалуы соттың шешімі заңды күшіне енгізілгенге дейін
тоқтатыла тұрады.
3-БӨЛІМ. КЕДЕНДІК БАҚЫЛАУ
20-тарау. Кедендік бақылау туралы жалпы ережелер 183-бап. Кедендік бақылау жүргізудің принциптері
1. Кедендік бақылау жүргізу кезінде кеден органдары іріктеу принципін негізге
алады және орындалуын бақылау кеден органдарына жүктелген кеден одағы кеден
заңнамасының және Қазақстан Республикасы заңнамасының сақталуын қамтамасыз ету үшін
жеткілікті кедендік бақылаудың нысандарымен ғана шектеледі.
2. Кедендік бақылаудың объектілері мен нысандарын таңдаған кезде тәуекелдерді
басқару жүйесі қолданылады.
3. Кедендік бақылауды жетілдіру мақсатында кеден органдары Қазақстан
Республикасының халықаралық шарттарына сәйкес шет мемлекеттердің кеден органдарымен
ынтымақтасады.
4. Кедендік бақылаудың тиімділігін арттыру мақсатында кеден органдары басқа
бақылаушы мемлекеттік органдармен, сондай-ақ сыртқы экономикалық қызметке
қатысушылармен, уәкілетті экономикалық операторлармен, кеден өкілдерімен, кедендік
тасымалдаушылармен және қызметтері сыртқы сауданы жүзеге асыруға байланысты
тұлғалармен және олардың қауымдастықтар (одақтар) түріндегі кәсіби бірлестіктерімен
өзара іс-қимыл жасайды.
5. Кеден органдары өз құзыреті шегінде, Қазақстан Республикасының заңнамасына
сәйкес бақылаудың өзге де түрлерін, оның ішінде экспорттық, валюталық және
радиациялық бақылауды жүзеге асырады.
6. Осы Кодексте көзделген жағдайларды қоспағанда, кедендік бақылауды жүргізу
кезінде оны жүргізуге қандай да бір рұқсаттар, ұйғарымдар не қаулылар, сондай-ақ
оларды өзге де бақылаушы органдарда тіркеу талап етілмейді.
184-бап. Кедендік бақылау жүргізу
1. Кеден органдары кедендік бақылауды кеден одағының кеден заңнамасына және
Қазақстан Республикасының заңнамасына сәйкес жүргізеді. Кеден органдарының атынан
кедендік бақылауды өздерінің лауазымдық (функционалдық) міндеттеріне сәйкес
кедендік бақылауды жүргізуге уәкілетті кеден органдарының лауазымды тұлғалары
жүргізеді.
2. Кеден органдарының лауазымды адамдары кедендік бақылауды:
1) кеден одағының кедендік шекарасы арқылы өткізілетін және (немесе) осы
Кодекске сәйкес декларациялауға жататын тауарларға, оның ішінде көлік құралдарына;
2) кеден одағының кеден заңнамасына және Қазақстан Республикасының
заңнамасына сәйкес табыс ету көзделген кедендік декларацияға, тауарлар туралы
құжаттар мен мәліметтерге;
3) кеден одағының кедендік шекарасы арқылы тауарларды өткізуге, кеден ісі
саласында қызметтер көрсетуге байланысты тұлғалардың қызметіне, сондай-ақ жеке
кедендік рәсімдер шеңберінде жүзеге асырылатын қызметтерге;
4) кеден одағының кедендік шекарасын кесіп өтетін тұлғаларға қатысты
жүргізеді.
3. Кедендік бақылау кедендік бақылау аймағында, сондай-ақ тауарлар, көлік
құралдары және олар туралы мәліметтері, оның ішінде электрондық нысандағы
мәліметтері бар құжаттар орналасқан, кеден органдары белгілейтін басқа да жерлерде
жүргізіледі.
185-бап. Кедендік бақылаудағы тауарлар
1. Қазақстан Республикасының аумағына әкелінген кезде тауарлар кеден одағының
кедендік шекарасынан өткен кезден бастап кедендік бақылауда болады.
Қазақстан Республикасының аумағында пайда болған және орналасқан, осы
Кодекске сәйкес шетелдік тауарлар мәртебесін иеленген тауарлар пайда болған кезден
бастап кедендік бақылаудағы тауарлар болып есептеледі.
2. Осы баптың 1-тармағында көрсетілген тауарлар:
1) шартты түрде шығарылған тауарларды немесе кері импортты қоспағанда, ішкі
тұтыну үшін шығару кедендік рәсімімен орналастырғанға;
2) шартты шығарылған тауарлар осы Кодекстің 301-бабының 5-тармағына сәйкес
кеден одағының тауары мәртебесін иеленгенге;
3) осы Кодекске және (немесе) Қазақстан Республикасының заңнамасына сәйкес
тауарларды мемлекет пайдасына бас тарту кедендік рәсімімен орналастырғанға немесе
жойылғанға;
4) Қазақстан Республикасының заңнамасына сәйкес Қазақстан Республикасының
меншігіне айналдырылғанға;
5) Қазақстан Республикасының аумағынан іс жүзінде әкетілгенге;
6) шетелдік тауарларды кедендік аумақта қайта өңдеу операциялары нәтижесінде
пайда болған қалдықтарды одан әрі коммерциялық пайдалану үшін жарамсыз затқа
жатқызғанға;
7) кедендік аумақта қайта өңдеу немесе ішкі тұтыну үшін қайта өңдеу кедендік
рәсімдерімен орналастырылған шетелдік тауарлардың бөлігін өндірістік шығындар деп
танығанға дейін кедендік бақылаудағы тауарлар болып есептеледі.
3. Осы баптың 1-тармағында көрсетілген тауарлар аварияның салдарынан немесе
еңсерілмейтін күштің әсерінен не тасымал (көлікпен тасымалдау) мен сақтаудың
қалыпты жағдайлары кезінде табиғи азаю нәтижесінде жойылу (қайтарымсыз жоғалу)
фактісін кеден органдары танығаннан не Қазақстан Республикасының халықаралық
шарттарында және (немесе) заңнамасында белгіленген жағдайларда өзге де мән-жайлар
туындағаннан кейін кедендік бақылаудағы тауарлар деп есептелмейді.
4. Тауарлар оларды Қазақстан Республикасының аумағынан әкету кезінде кедендік
декларацияны немесе кедендік декларация ретінде пайдаланылатын өзге де құжаттар
тіркелген, не тауарларды кеден одағының кедендік аумағынан әкетуді жүзеге асыруға
тікелей бағытталған әрекет жасалған кезден бастап, олар кеден одағының кедендік
шекарасын кесіп өткенге дейін кедендік бақылауда болады.
5. Қазақстан Республикасының аумағынан іс жүзінде әкетілмеген, осы баптың 4-
тармағында көрсетілген тауарлар осы Кодекстің 290-бабына сәйкес кедендік декларация
қайтып алынған күннен бастап кедендік бақылаудағы болып саналмайды.
6. Кеден органдары тұлғалардың тауарларды, оның ішінде тауарларды қайта өңдеу
нәтижесінде алынған тауарларды, егер осындай тауарлар осы Кодексте белгіленген
кедендік рәсімдерге сәйкес міндетті кері әкелу немесе әкетуге жататын болса, кері
әкелу немесе әкету туралы міндеттемелерін орындауын бақылауды жүзеге асырады.
7. Кеден органдары көлік құралдарын тоқтатуға, сондай-ақ Қазақстан
Республикасының аумағынан кеден органының рұқсатынсыз шығып кеткен теңіз және әуе
кемелерін мәжбүрлеп қайтаруға құқылы. Бұл ретте, шетелдік кемелер мен басқа
мемлекеттердің аумағындағы кемелерді ұстау (қайтару) жөніндегі әрекеттер Қазақстан
Республикасының заңнамасына және (немесе) Қазақстан Республикасының халықаралық
шарттарына сәйкес жүргізіледі.
Тауарлар мен оларға жасалған құжаттарға кедендік бақылауды жүзеге асыру
мақсатында автомобиль көлік құралдарын кедендік бақылау аймағынан тыс жерде
тоқтатқан жағдайда мұндай бақылаудың уақыты екі сағаттан аспауға тиіс. Мұндай
бақылауды жүзеге асыру туралы Кеден одағы комиссиясының шешімімен айқындалатын
нысанда акт жасалады, оның бір данасы тасымалдаушыға беріледі.
186-бап. Кедендік бақылау аймақтары
1. Кеден одағының кедендік шекарасы арқылы өткізу пункттерінде, сондай-ақ
кедендік декларациялау және өзге де кедендік операциялар жүргізу орындарында кеден
органдары кедендік бақылауды жүзеге асыру мақсаттары үшін кедендік бақылау
аймақтарын құрады. Сонымен қатар уақытша сақтау орындары мен қоймаларының, кедендік
және еркін қоймалардың, арнайы экономикалық аймақтардың, бажсыз сауда дүкендерінің
аумақтары кедендік бақылау аймақтары болып табылады.
2. Кедендік бақылау аймақтары кеден ісі саласындағы уәкілетті органның
аумақтық бөлімшесі немесе кеден басшысының (оны алмастыратын тұлғаның) өткізу
пункттерінің аумақтарында, кедендік декларациялау және осы Кодексте көзделген өзге
де кедендік операциялар жүргізу орындарында кедендік бақылау аймақтарын құру туралы
бұйрығының негізінде құрылады.
3. Кедендік бақылау аймақтарының шекаралары шартты сызықпен шектеледі және:
1) кедендік рәсімдер өткізу орындарында – өлшемдері: биіктігі – 50 сантиметр,
ені – 100 сантиметр болатын белгілермен белгіленеді. Белгінің көк түсті тақтасына
биіктігі 10 сантиметр және ені 3,7 сантиметр ақ түсті әріптермен, үш жолға, үш
тілде (қазақ, орыс және ағылшын) «Кедендік бақылау аймағы» деген жазу жазылады;
2) суда жарық шағылыстырғыш бояудың көмегімен орындалған «Кедендік бақылау
аймағы» деген жазуы бар қызыл түсті қалтқылармен белгіленеді.
4. Кедендік бақылау аймақтарына жіберу:
1) кедендік бақылау аймақтарында қызметті жүзеге асыратын Қазақстан
Республикасының тиісті бақылаушы органдарының лауазымды адамдары үшін, қызметтік
куәлікті ұсынған кезде, тұрақты рұқсат қағазы;
2) Қазақстан Республикасының заңнамасында белгіленген тәртіппен құқық қорғау
және арнайы органдардың лауазымды адамдары үшін қаулы;
3) лауазымдық міндеттерін орындау тікелей кедендік бақылау аймағында болумен
байланысты ұйымдардың лауазымды адамдары үшін рұқсат қағазы негізінде жүзеге
асырылады.
Тұрақты рұқсат қағаздары тиісті бақылаушы органдардың, ұйымдардың немесе
кәсіпорындардың жазбаша өтініші негізінде күнтізбелік бір жыл мерзімге беріледі
және оған кеден ісі саласындағы уәкілетті орган аумақтық бөлімшесінің не кеденнің
басшысы немесе оны алмастыратын адам қол қояды. Рұқсат қағаздарын арнайы журналда
тіркеуді аталған рұқсат қағазын берген кеден органы жүргізеді.
4) мемлекеттік органдардың және ұйымдардың лауазымды адамдары кедендік
бақылау аймағында қысқа уақыт болуымен тікелей байланысты өздеріне жүктелген
функцияларды орындау мақсатында оларға берілетін уақытша рұқсат қағазы негізінде
жүзеге асырылады.
Уақытша рұқсат беру қағаздары адамның кедендік бақылау аймағында уақытша болу
мерзіміне, оның жазбаша өтініші негізінде беріледі.
5. Рұқсат қағаздарын ресімдемей, кедендік бақылау аймағына жіберу:
1) қызметтік куәлікті ұсынған кезде - кедендік бақылау аймағында өздеріне
жүктелген функцияларды өз жұмыс уақыты кезеңінде орындайтын кеден органдарының
лауазымды адамдарына;
2) кедендік бақылау аймағындағы тауарлар мен көлік құралдарына өкілдік ететін
адамдарға, сондай-ақ кеден одағының кедендік шекарасынан кесіп өтетін жеке
тұлғаларға қатысты жүзеге асырылады.
Кеден органының лауазымды адамдарының өз жұмыс уақытынан тыс кезде кеден
органы басшысының рұқсатынсыз кедендік бақылау аймағында болуына жол берілмейді.
6. Кедендік бақылау аймағының шекарасы арқылы және оның шегінде тауарлар мен
көлік құралдарының өтуіне кеден органының рұқсатымен жол беріледі.
7. Өндірістік және өзге кәсіпкерлік қызметті жүзеге асыруға, аталған қызмет
уақытша сақтау орнының немесе қоймасының, еркін қойманың, кеден қоймасының және
бажсыз сауда дүкенінің мақсатына сәйкес келген жағдайларды қоспағанда, сондай-ақ
режимдік объектілердің кедендік бақылау аймақтарында болуына жол берілмейді.
187-бап. Кедендік бақылау жүргізу үшін қажетті
құжаттар мен мәліметтерді ұсыну
1. Декларант, кеден ісі саласындағы қызметті жүзеге асыратын тұлғалар және
өзге де мүдделі тұлғалар кеден органдарына кедендік бақылау жүргізу үшін қажетті
құжаттар мен мәліметтерді ауызша, жазбаша және (немесе) электронды нысанда табыс
етуге міндетті.
2. Кеден органы кедендік бақылауды жүргізу үшін қажетті құжаттар мен
мәліметтерді жазбаша және (немесе) электронды нысанда сұратуға және оларды табыс
ету мерзімін белгілеуге құқылы.
Кеден органы белгілейтін мерзім сұратылған құжаттар мен мәліметтерді ұсыну
үшін жеткілікті болуға тиіс.
3. Кеден органдары кедендік бақылауды жүргізу үшін Қазақстан Республикасының
заңнамасына сәйкес банктерден және банк операцияларының жекелеген түрлерін жүзеге
асыратын ұйымдардан жүзеге асырылатын сыртқы экономикалық мәмілелер бойынша ақша
операциялары туралы құжаттар мен мәліметтерді алуға құқылы.
4. Тауарлар шығарылғаннан кейін кедендік бақылау жүргізу мақсатында кеден
органдары коммерциялық және бухгалтерлік құжаттарды, тауарларды кеден одағының
кедендік шекарасы арқылы өткізуге, оларды шығаруға және кеден одағының кедендік
аумағында немесе одан тыс жерде пайдалануға қатысты өзге де ақпаратты, соның ішінде
электрондық нысанда сұратуға және алуға құқылы.
5. Егер Қазақстан Республикасының заңнамасында өзге мерзім белгіленбесе,
тұлғалар және кеден органдары кедендік бақылау жүргізу үшін қажетті құжаттарды
тауарлардың кедендік бақылауда болуы аяқталған кезден бастап бес жыл бойы сақтауға
тиіс.
Кеден ісі саласындағы қызметті жүзеге асыратын тұлғалар кедендік бақылау үшін
қажетті құжаттарды кедендік операциялар жүргізілген жылдан кейін бес жыл бойы
сақтауға тиіс.
188-бап. Тауарлар шығарылғаннан кейінгі кедендік бақылау
Кеден органдары тауарлар шығарылғаннан кейін тауарлардың кедендік бақылауда
болуы аяқталған кезден бастап бес жыл бойы кедендік бақылау жүргізеді.
Тауарлар шығарылғаннан кейінгі кедендік бақылау осы Кодекстің 21 және 24-
тарауларында белгіленген нысандарда және тәртіппен жүргізіледі.
189-бап. Кеден одағының кедендік аумағына әкелінген
тауарлардың айналымы кезіндегі кедендік бақылау
Кеден органдары кедендік бақылауды аумағына әкелінген тауарлардың айналымы
кезінде мұндай тауарлардың кеден одағы кеден заңнамасының талаптары мен шарттарына
сәйкес шығарылу фактісін растайтын мәліметтерді тексеру, оның ішінде кеден одағының
кедендік аумағына тауарларды әкелудің заңдылығын растау үшін тауарларда
пайдаланылатын таңбалаудың немесе өзге де сәйкестендіру белгілерінің болуын тексеру
мақсатында жүргізеді.
190-бап. Кедендік бақылауды жүргізу кезінде маманның
қатысуы
1. Қажетті жағдайларда кедендік бақылауды жүргізу кезінде нақты әрекеттер
жасауға қатысу үшін, мұндай әрекеттердің нәтижесіне мүдделі емес, кеден органдарына
жәрдем ету үшін, оның ішінде техникалық құралдарды қолдану кезінде қажет болатын
арнайы білімі мен дағдылары бар маман тартылуы мүмкін.
2. Маман ретінде тұлғаны тарту шарт негізінде жүзеге асырылады.
3. Маман:
1) оның қатысуымен жүзеге асырылатын нақты іс-әрекеттерді жүзеге асыруға
байланысты материалдармен танысуға;
2) өзі қатысқан кедендік бақылауды жүргізу кезінде іс-әрекеттер жасау
нәтижелері бойынша ресімделетін құжаттармен танысуға және жасаған іс-әрекеттері
бойынша мұндай құжаттарға енгізілуге тиіс өтініштер немесе ескертулер жасауға
құқылы.
4. Маман:
1) арнайы білімді талап ететін іс-әрекеттер жасауға қатысуға, жасайтын іс-
әрекеттері бойынша түсіндірме беруге;
2) аталған іс-әрекеттер жасау фактісін, олардың мазмұны мен нәтижелерін өз
қолымен куәландыруға міндетті.
5. Маман өзі алған мемлекеттік, коммерциялық, банктік немесе заңмен
қорғалатын өзге де құпия болып табылатын ақпаратты, сондай-ақ өзге де жасырын
ақпаратты жарияламауға, өзге де мақсаттарда пайдаланбауға, Қазақстан
Республикасының заңнамасында белгіленген жағдайларды қоспағанда, үшінші тұлғаларға
бермеуге тиіс.
6. Егер кедендік бақылауды жүргізу барысында кеден одағының
кеден заңнамасының бұзушылықтары анықталса, кеден органдарының маманды тартуға
байланысты туындаған шығыстары оған немесе оның тауарларына қатысты кедендік
бақылау жүргізілетін тұлғаның қаражаты есебінен өтеледі. Өзге жағдайларда
көрсетілген қызмет үшін мұндай төлем Қазақстан Республикасының бюджет заңнамасында
белгіленген тәртіппен бюджеттік қаражат есебінен жүзеге асырылады.
191-бап. Кедендік бақылауды жүргізуге жәрдем ету
үшін басқа мемлекеттік органдардың мамандары
мен сарапшыларын тарту
1. Кеден органдары кедендік бақылауды жүргізуге жәрдем ету үшін басқа
мемлекеттік органдардың мамандары мен сарапшыларын тартуға құқылы.
2. Басқа мемлекеттік органдардан тартылатын мамандар мен сарапшылар
мемлекеттік, коммерциялық және заңмен қорғалатын өзге де құпияны, сондай-ақ сыртқы
экономикалық және кеден ісі саласындағы өзге де қызметке қатысушыларға қатысты
жасырын ақпаратты жария етпеуге міндетті.
3. Басқа мемлекеттік органдардың мамандары мен сарапшыларын тартуға
байланысты шығыстар, егер бұл жұмыс олардың қызметтік міндеттері шеңберіне кірмесе,
осы Кодекстің 190-бабының 6-тармағында айқындалған тәртіппен өтеледі.
192-бап. Кеден одағының кедендік шекарасында кеден
органдары мен мемлекеттік бақылаушы органдар
арасындағы өзара іс-қимыл
1. Кеден одағының кедендік шекарасы арқылы өткізілетін және басқа мемлекеттік
бақылаушы органдардың бақылауына жататын тауарларға кедендік бақылауды жүргізу
кезінде кеден органдары мұндай әрекеттерді жалпы үйлестіруді және бірлескен актіде
айқындалған тәртіппен бірлескен бақылауды бір мезгілде өткізуді қамтамасыз етеді.
2. Кеден одағының кедендік шекарасы арқылы өткізілетін тауарларға кедендік
бақылаудың тиімділігін арттыру мақсатында кеден органдары мен мемлекеттік бақылаушы
органдар ақпараттық жүйелер мен технологияларды пайдалана отырып, кедендік бақылау
мен мемлекеттік бақылаудың өзге де түрлерін жүргізу үшін қажетті ақпаратпен
(мәліметтермен) және (немесе) құжаттармен алмасады.
3. Тауарларды кеден одағының кедендік шекарасы арқылы өткізу кезінде
мемлекеттік бақылау рәсімдерін жеделдету мақсатында кедендік тексеріп қарау кеден
одағының кедендік шекарасында бақылауды жүзеге асыратын барлық мемлекеттік
органдардың қатысуымен жүргізілуі мүмкін. Бұл ретте кедендік тексеріп қарау актісі
жасалады.
РҚАО-ның ескертпесі!
4-тармақ 2011.07.01 бастап қолданысқа енгізіледі (ҚР 2010.06.30 N 298-IV
Заңының 1-бабын қараңыз).
4. Кеден одағының кедендік шекарасы арқылы өткізілетін тауарлардың және
(немесе) көлік құралдарының иондаушы сәуле шығару деңгейін тексеру және халықтың
және қоршаған ортаның қауіпсіздігін қамтамасыз ету мақсатында оны табиғи ортамен
салыстыру радиациялық бақылау болып табылады.
Радиациялық бақылауды кеден одағының кедендік шекарасы арқылы өткізу
пункттерінде орналасқан кеден органдары радиациялық бақылаудың техникалық
құралдарын пайдалана отырып, автоматты түрде не қолмен тексеру режимінде жүргізеді.
Радиациялық бақылауды жүргізу тәртібін кеден ісі саласындағы уәкілетті орган
тиісті уәкілетті мемлекеттік органдармен келісе отырып белгілейді.
РҚАО-ның ескертпесі!
5-тармақ 2011.07.01 бастап қолданысқа енгізіледі (ҚР 2010.06.30 N 298-IV
Заңының 1-бабын қараңыз).
5. Кеден органдары экспорттық бақылауға жататын тауарлар кеден одағының
кедендік шекарасы арқылы өткізілген кезде аталған тауарларға кедендік бақылауды
жүзеге асырады.
Кеден ісі саласындағы уәкілетті орган экспорттық бақылау саласындағы
нормативтік құқықтық актілерді әзірлеуге қатысады.
Кеден органдары экспорттық бақылауға жататын тауарлардың кеден одағының
кедендік шекарасынан заңсыз өткізілуінің алдын алады және жолын кеседі.
РҚАО-ның ескертпесі!
6-тармақ 2011.07.01 бастап қолданысқа енгізіледі (ҚР 2010.06.30 N 298-IV
Заңының 1-бабын қараңыз).
6. Кеден одағының кедендік шекарасы арқылы автомобильмен өту пункттерінде
мемлекеттік ветеринарлық-санитарлық бақылау Қазақстан Республикасының ветеринария
саласындағы заңнамасы талаптарының орындалуын тексеру мақсатында жүзеге асырылады
және кеден одағының кедендік аумағын кеден одағының мүшесі болып табылмайтын басқа
мемлекеттерден жануарлардың инфекциялық және экзотикалық ауруларының әкелінуінен
және таралуынан қорғауға бағытталған.
Кеден одағының кедендік шекарасы арқылы автомобильмен өту пункттерінде
мемлекеттік ветеринарлық-санитарлық бақылауды Қазақстан Республикасының
Үкіметі айқындайтын тәртіппен Қазақстан Республикасының ветеринария саласындағы
уәкілетті мемлекеттік органдарының кеден органдарына іссапарға жіберілген
ветеринарлық-санитарлық инспекторлары жүзеге асырады.
РҚАО-ның ескертпесі!
7-тармақ 2011.07.01 бастап қолданысқа енгізіледі (ҚР 2010.06.30 N 298-IV
Заңының 1-бабын қараңыз).
7. Кеден одағының кедендік шекарасы арқылы автомобильмен өту
пункттерінде өсімдіктер карантині бойынша бақылау Қазақстан Республикасының
өсімдіктер карантині саласындағы заңнамасының талаптарын орындау мақсатында жүзеге
асырылады және кеден одағының кедендік аумағын кеден одағының мүшесі болып
табылмайтын басқа мемлекеттерден тізбесін Қазақстан Республикасының
Үкіметі бекітетін карантиндік объектілердің әкелінуінен немесе өздігінен еніп
кетуінен қорғауға бағытталған.
Кеден одағының кедендік шекарасы арқылы автомобильмен өту пункттерінде
өсімдіктер карантині бойынша бақылауды Қазақстан Республикасының
Үкіметі айқындайтын тәртіппен Қазақстан Республикасының өсімдіктер карантині
саласындағы уәкілетті мемлекеттік органының кеден органдарына іссапарға жіберілген
өсімдіктер карантині жөніндегі мемлекеттік инспекторлары жүзеге асырады.
РҚАО-ның ескертпесі!
8-тармақ 2011.07.01 бастап қолданысқа енгізіледі (ҚР 2010.06.30 N 298-IV
Заңының 1-бабын қараңыз).
8. Адамдар мен тауарларды (жүктерді) кеден одағының кедендік шекарасы арқылы
өткізген кезде кеден одағының кедендік аумағына инфекциялық және паразиттік
аурулардың, сондай-ақ адамның денсаулығы үшін ықтимал қауіпті заттар мен өнімдердің
әкелінуіне жол бермеу мақсатында жүргізілетін тауарлардың (жүктердің) санитарлық-
эпидемиологиялық жай-күйін және адамдардың денсаулық жағдайын бақылау санитарлық-
карантиндік бақылау болып табылады.
Кеден одағының кедендік шекарасы арқылы автомобильмен өту пункттерінде
санитарлық-карантиндік бақылауды кеден органдарының лауазымды адамдары кеден ісі
саласындағы уәкілетті орган мен халықтың санитарлық-эпидемиологиялық салауаттылығы
саласындағы уәкілетті орган арасында жасалатын бірлескен актіде айқындалған
тәртіппен жүргізеді.
Кеден одағының мүшесі болып табылмайтын басқа мемлекеттен инфекциялық және
паразиттік аурулардың, сондай-ақ адамның денсаулығы үшін ықтимал қауіпті заттар мен
өнімдердің әкелінуінің нақты қаупі туындаған жағдайда кеден органдары санитарлық-
карантиндік бақылау жүргізу мақсатында кеден ісі саласындағы уәкілетті орган мен
халықтың санитарлық-эпидемиологиялық салауаттылығы саласындағы уәкілетті органның
бірлескен актілерінде айқындалған тәртіппен халықтың санитарлық-эпидемиологиялық
салауаттылығы саласындағы аумақтық органдарды тартады.
РҚАО-ның ескертпесі!
9-тармақ 2011.07.01 бастап қолданысқа енгізіледі (ҚР 2010.06.30 N 298-IV
Заңының 1-бабын қараңыз).
9. Кеден одағының кедендік шекарасы арқылы автомобиль өткізу пункттерінде
кеден органдарына жүктелген көлік бақылауы Қазақстан Республикасының автомобиль
көлігі саласындағы заңнамасының талаптарын жеке және заңды тұлғалардың сақтауын
тексеру мақсатында жүзеге асырылады.
Кеден одағының кедендік шекарасы арқылы автомобильмен өту пункттерінде кеден
органдарына жүктелген көлік бақылауын кеден ісі саласындағы уәкілетті орган мен
көлік саласындағы уәкілетті орган арасында жасалатын бірлескен актіде белгіленген
тәртіппен кеден органдарының лауазымды адамдары жүзеге асырады.
10. Қазақстан Республикасының валюталық заңнамасын сақтау мақсатында кеден
органдары:
1) өз құзыреті шегінде сыртқы экономикалық қызметке қатысушылар мен жеке
тұлғалардың Қазақстан Республикасының валюта заңнамасын сақтауын бақылауды жүзеге
асырады;
2) Қазақстан Республикасының валюталық заңнамасына сәйкес тауарлардың кеден
одағының кедендік шекарасы арқылы қозғалысы туралы Қазақстан Республикасының Ұлттық
Банкін хабардар етіп отырады;
3) кеден органдары анықтаған Қазақстан Республикасының валюталық заңнамасы
талаптарының бұзылғандығы туралы Қазақстан Республикасының Ұлттық Банкін хабардар
етіп отырады.
193-бап. Кедендік бақылау жүргізу кезінде заңсыз зиян
келтіруге жол бермеу
1. Кедендік бақылау жүргізу кезінде кеден органдарының әрекеттері
(әрекетсіздіктері) және шешімдері мүдделерін қозғайтын тасымалдаушыға, декларантқа,
олардың өкілдеріне, уақытша сақтау қоймаларының, кеден қоймаларының, бажсыз сауда
дүкендерінің иелеріне және өзге де мүдделі тұлғаларға, сондай-ақ тауарлар мен көлік
құралдарына кедендік бақылауды жүргізу кезінде заңсыз зиян келтіруге жол
берілмейді.
2. Кедендік бақылау жүргізу кезінде кеден органдарының не оның лауазымды
адамдарының заңсыз шешімдерінен, әрекеттерінен (әрекетсіздіктерінен) келтірілген
шығындар Қазақстан Республикасының заңнамасына сәйкес толық көлемде өтелуге жатады.
3. Кеден органдары лауазымды адамдарының заңды шешімдерінен, әрекеттерінен
тұлғаға келтірілген шығындар өтелуге жатпайды.
194-бап. Кеден органдарының кедендік бақылаудың
белгілі бір нысандарын қолдануынан босату
1. Кеден органдарының кедендік бақылаудың белгілі нысандарын қолдануынан
босату осы Кодексте, кеден одағына мүше мемлекеттердің халықаралық шарттарында және
Қазақстан Республикасының халықаралық шарттарында белгіленеді.
2. Мыналардың:
1) кеден одағына мүше мемлекеттер басшыларының және олармен бірге жүретін
отбасы мүшелерінің;
2) егер қызметтік міндеттерін орындауға байланысты кеден одағының кедендік
шекарасын кесіп өтсе, кеден одағына мүше мемлекеттер үкімет басшыларының, үкімет
мүшелерінің;
3) кеден одағына мүше мемлекеттерге ресми сапармен келетін шет мемлекеттер
басшыларының, шет мемлекеттердің үкімет басшыларының, сыртқы істер министрлерінің;
4) кеден одағына мүше мемлекеттердің халықаралық шарттарына және өзге
де халықаралық шарттарға сәйкес өзге де тұлғалардың жеке багаждары кедендік
тексеріп қарауға жатпайды.
3. Кедендік тексеріп қараудан:
1) шетелдік әскери корабльдер (кемелер), әскери әуе кемелері және өздігінен
жүретін әскери техника;
2) Қазақстан Республикасының тиісті мемлекеттік органдарының арнайы
өтініштеріне сәйкес кеден одағының кедендік шекарасы арқылы өткізілетін әскери
мүлік босатылады.
195-бап. Кеден органдарының кедендік бақылау жүргізу
кезінде тұлғалар туралы ақпарат жинауы
1. Кедендік бақылау жүргізу мақсатында кеден органдары кеден одағының
кедендік шекарасы арқылы тауарлар өткізуге байланысты сыртқы экономикалық қызметті
не кедендік бақылаудағы тауарларға қатысты кәсіпкерлік қызметті жүзеге асыратын
тұлғалар туралы мыналарды:
1) заңды тұлғаның құрылтайшылары туралы;
2) дара кәсіпкердің не заңды тұлғаның мемлекеттік тіркелуі туралы;
3) кәсіпкерлік қызмет үшін пайдаланылатын мүліктің құрамы туралы;
4) ашылған банк шоттары туралы;
5) сыртқы экономикалық қызмет саласындағы қызмет туралы;
6) ұйымның орналасқан жері туралы;
7) салық төлеушінің салық органында салық төлеуші ретінде есепке тұруы және
сәйкестендіру нөмірі туралы;
8) кеден ісі саласындағы қызметті жүзеге асыратын тұлғалар тізіліміне
енгізілген тұлғалардың төлем қабілеттілігі туралы;
9) жеке тұлғаларға қатысты – дербес деректері туралы (тегі, аты, әкесінің аты
(бар болған кезде), туған күні және орны, жынысы, тұрғылықты мекенжайы, жеке басын
куәландыратын құжаттардан алынған деректер, салық төлеушінің сәйкестендіру нөмірі
(егер бар болса), сондай-ақ олардың кеден одағының кедендік шекарасы арқылы
тауарлар өткізу жиілігі туралы мәліметтерді қамтитын ақпарат жинауды жүзеге асыруға
құқылы.
2. Осы баптың 1-тармағында көрсетілген тұлғалар кеден органдарында бар өзі
туралы құжаттамалық ақпаратпен танысуға және оның толықтығын және дұрыстығын
қамтамасыз ету мақсатында осы ақпаратты нақтылауға құқығы бар.
3. Кеден органдары тұлғалар туралы ақпарат жинауды кеден одағының кедендік
шекарасы арқылы өткізілетін тауарларға қатысты кедендік операциялар жасау кезінде,
сондай-ақ Қазақстан Республикасының басқа мемлекеттік органдарынан көрсетілген
ақпаратты алу арқылы жүзеге асырады.
196-бап. Кедендік бақылау жүргізу кезінде техникалық
құралдарды, су және әуе кемелерін пайдалану
1. Кедендік бақылау жүргізу уақытын қысқарту және оның тиімділігін арттыру
мақсатында кеден органдары тізбесі мен қолданылу тәртібін Қазақстан Республикасының
Үкіметі белгілейтін кедендік бақылаудың техникалық құралдарын пайдалануы мүмкін.
Көрсетілген техникалық құралдарды қолдану адамның өмірі мен денсаулығы,
жануарлар мен өсімдіктер үшін қауіпсіз болуға тиіс және тұлғаларға, тауарлар мен
көлік құралдарына зиян келтірмеуге тиіс.
2. Кеден одағының кедендік шекарасы арқылы өткізілетін тауарларға қатысты
кедендік бақылау кеден органдарының су және әуе кемелерін пайдалана отырып
жүргізілуі мүмкін.
3. Кедендік бақылаудың мақсаттары үшін кеден органдарының су және әуе
кемелерін пайдалану тәртібін Қазақстан Республикасының Үкіметі белгілейді.
197-бап. Кедендік бақылау үшін қажетті тауарлар мен
көлік құралдарына қатысты жүк және өзге де
операциялар
1. Кеден органының талабы бойынша декларант, қойма иесі, кеден өкілі және
тауарларға қатысты өкілеттіктері бар өзге де тұлға кедендік бақылауға жататын
тауарларды тасымалдауды, өлшеуді немесе тауарлардың санына өзге де анықтауды,
тиеуді, түсіруді, қайта тиеуді, зақымданған орамды жөндеуді, орамды ашуды,
тауарларды орауды не қайта орауды, сондай-ақ тауарлар орналасқан немесе орналасуы
мүмкін үй-жайларды, ыдыстарды және басқа да орындарды ашуға міндетті.
2. Тасымалдаушы өзі тасымалдайтын тауарларға және мұндай тауарлар
тасымалданатын көлік құралдарына қатысты жүк және өзге де операциялардың
жүргізілуіне жәрдемдесуге міндетті.
3. Тауарлар мен көлік құралдарына қатысты жүк және өзге де операциялар кеден
органы үшін қандай да бір шығыстарға әкеп соқпауға тиіс.
198-бап. Тауарлар мен көлік құралдарын, үй-жайлар мен
басқа да орындарды сәйкестендіру
1. Кеден органдары кедендік бақылаудағы тауарларды, көлік құралдарын, үй-
жайларды, ыдыстарды және кедендік бақылауға жататын тауарлары бар немесе болуы
мүмкін басқа да орындарды сәйкестендіруі мүмкін.
Сәйкестендіру пломбалар қою, мөр басу, сандық, әріптік және өзге де таңбалау,
сәйкестендіру белгілерін салу, мөртабандар қою, сынамалар мен үлгілерді іріктеп
алу, тауарларды егжей-тегжейлі сипаттау, сызбалар жасау, масштабтық бейнелеу,
фотосуреттер, иллюстрациялар жасау, тауарға ілеспе құжатты және өзге де құжаттаманы
пайдалану жолымен және өзге де тәсілдермен жүргізіледі.
2. Сәйкестендіру құралдарын қолдану мен дайындауға қойылатын талаптарды кеден
ісі саласындағы уәкілетті орган белгілейді.
3. Кедендік мақсаттар үшін сәйкестендіру құралдары ретінде пломбалар, мөрлер
немесе шет мемлекеттердің кеден органдары, сондай-ақ тауарларды жіберушілер немесе
тасымалдаушылар қолданатын сәйкестендірудің өзге де құралдары танылуы мүмкін.
4. Тауарлардың жойылуының, қайтарымсыз жоғалуының немесе елеулі түрде
бүлінуінің нақты қаупі болу жағдайларын қоспағанда, сәйкестендіру құралдарын тек
кеден органдары арқылы немесе олардың рұқсатымен өзгертілуі, алып тасталуы немесе
жойылуы мүмкін. Кеден органына сәйкестендіру құралдарының өзгертілгені, алып
тасталғаны немесе жойылғаны туралы тез арада хабарланады және аталған қауіптің бар
екендігіне дәлелдер ұсынылады.
Кеден органы сәйкестендіру құралдарының өзгертілгені, алып тасталғаны,
жойылғаны немесе айырбасталғаны туралы Кеден одағы комиссиясының шешімімен
белгіленетін нысан бойынша акт жасайды.
21-тарау. КЕДЕНДІК БАҚЫЛАУ ЖҮРГІЗУ НЫСАНДАРЫ
МЕН ТӘРТІБІ 199-бап. Кедендік бақылау нысандары
Мыналар:
1) құжаттар мен мәліметтерді тексеру;
2) ауызша сауалнама;
3) түсіндірмелер алу;
4) кедендік қадағалау;
5) кедендік қарау;
6) кедендік тексеріп қарау;
7) жеке кедендік тексеріп қарау;
8) тауарлардың арнайы таңбалармен таңбалануын, оларда сәйкестендіру
белгілерінің болуын тексеру;
9) үй-жайлар мен аумақтарды кедендік қарау;
10) кедендік бақылаудағы тауарларды есепке алу;
11) тауарларды есепке алу жүйесін және олар бойынша есептілікті тексеру;
12) кедендік тексеру кедендік бақылау нысандары болып табылады.
200-бап. Құжаттар мен мәліметтерді тексеру
1. Кеден органдары мәліметтердің дұрыстығын, құжаттардың түпнұсқа екенін және
(немесе) олардың толтырылуының және (немесе) ресімделуінің дұрыстығын анықтау
мақсатында кедендік операциялар жасау кезінде табыс етілген құжаттар мен
мәліметтерді тексереді.
2. Кеден органдарына кедендік операциялар жасау кезінде табыс етілген
мәліметтердің дұрыстығын тексеру оларды басқа дереккөздерден алынған ақпаратпен
салыстыру, кедендік статистиканың мәліметтерін талдау, ақпараттық технологияларды
пайдалана отырып мәліметтерді өңдеу арқылы, сондай-ақ кеден одағының кеден
заңнамасында тыйым салынбаған басқа да тәсілдермен жүзеге асырылады.
3. Кедендік бақылауды жүргізу кезінде кеден органы кедендік құжаттарда
қамтылған ақпаратты тексеру мақсатында жазбаша нысанда қосымша құжаттар мен
мәліметтерді дәлелді түрде сұратуға құқылы
4. Егер осы Кодексте тікелей өзгеше көзделмесе, осы баптың 3-тармағына сәйкес
қосымша құжаттар мен мәліметтерді сұрату және оларды тексеру тауарларды шығаруға
кедергі келтірмеуге тиіс.
201-бап. Ауызша сауалнама
Осы Кодекске сәйкес кедендік операциялар жасау кезінде кеден органдарының
лауазымды адамдары жеке тұлғалармен, олардың өкілдерімен, сондай-ақ кеден одағының
кедендік шекарасы арқылы өткізілетін тауарларға қатысты өкілеттіктері бар
ұйымдардың өкілдері болып табылатын адамдармен, көрсетілген тұлғалардың жазбаша
нысанда түсініктемелерін ресімдеместен, ауызша сауалнама жүргізуге құқылы.
202-бап. Түсіндірмелер алу
1. Кеден органдары лауазымды адамдарының тасымалдаушылардан, декларанттардан
және кедендік бақылауды жүзеге асыру үшін маңызы бар мән-жайлар туралы мәліметтері
бар өзге де тұлғалардан кеден ісі саласындағы қажетті ақпаратты алуы түсіндірмелер
алу болып табылады.
2. Түсіндірмелер Кеден одағы комиссиясының шешімімен белгіленген жазбаша
нысанда ресімделеді.
3. Тұлғаны түсіндірме алу үшін шақыру қажет болған жағдайда кеден органы
шақырылатын тұлғаға табыс етілетін жазбаша нысандағы хабарламаны ресімдейді.
203-бап. Кедендік қадағалау
Кеден органдары лауазымды адамдарының тауарлардың, соның ішінде кедендік
бақылаудағы көлік құралдарының тасымалдануын, олармен жүк және өзге де
операциялардың жасалуын жария, мақсатты, жүйелі немесе біржолғы, тікелей немесе
жанама түрде көзбен, оның ішінде техникалық құралдарды қолдана отырып қадағалауы
кедендік қадағалау болып табылады.
204-бап. Кедендік қарау
1. Көлік құралдарын, тауарлардың орамдарын ашпай, тексерілетін объектілер
мен олардың бөліктерін бөлшектемей және өзге де тәсілдермен бүтіндігін бұзбай,
тауарларды, оның ішінде көлік құралдарын, жеке адамдардың багажын, сондай-ақ жүк
ыдыстарын, кедендік пломбаларды, мөрлерді және өзге де сәйкестендіру құралдарын
сырттай көзбен шолып қарау кедендік қарау болып табылады.
2. Кеден органы лауазымды адамдарының тауарларды, оның ішінде халықаралық
тасымалдың көлік құралдарын, халықаралық почта жөнелтімдерін, жеке тұлғалардың
багажын кедендік қарауы кедендік бақылаудағы тауарлардың сипаты, шығарылған жері,
жай-күйі, саны туралы, тауарларда, көлік құралдарында және олардың жүк тұратын
жайларында кедендік пломбалардың, мөрлердің және басқа да салынған сәйкестендіру
құралдарының бар екендігі туралы мәліметтерді растауды алу үшін жүзеге асырылады.
3. Кедендік бақылау аймағында декларант, тауарларға қатысты өкілеттіктері бар
өзге де адамдар және олардың өкілдері кедендік қарау кезінде қатысуға тілек
білдіретін жағдайларды қоспағанда, кедендік тексеру аталған адамдардың қатысуынсыз
жүргізілуі мүмкін.
4. Кедендік қарау қаралатын объектінің ішкі құрылымын көзбен шолуды
қамтамасыз ететін және мұндай объектінің физикалық ерекше сипаттамасының болуы
туралы өзге де түрде хабар беретін техникалық құралдарды қолдана отырып жүргізілуі
мүмкін.
5. Егер мұндай қараудың нәтижелері кедендік мақсаттар үшін пайдаланылатын
болса, кеден органдарының лауазымды адамдары қарау нәтижелері бойынша Кеден одағы
комиссиясының шешімімен белгіленген нысан бойынша акт жасайды.
Тауарларға қатысты өкілеттіктері бар тұлғаның талабы бойынша кеден органының
лауазымды адамдары кедендік қараудың жүргізу фактісі туралы акт жасауға, не
көліктік (тасымалдау), коммерциялық немесе кедендік құжатта белгі қоюға міндетті.
Кедендік қарау жүргізілгені туралы актінің екінші данасы тауарларға қатысты
өкілеттіктері бар адамға табыс етіледі.
205-бап. Кедендік тексеріп қарау
1. Кеден органдары лауазымды адамдарының тауарлардың орамдарын немесе көлік
құралының жүк тиелетін жайларын не ыдыстарды, контейнерлерді және тауарлар бар
немесе болуы мүмкін өзге де орындарды салынған кедендік пломбаларын немесе өзге де
сәйкестендіру құралдарын бұза отырып ашуға, тексерілетін объектілер мен олардың
бөліктерін бөлшектеуге және өзге де тәсілдермен бүтіндігін бұзуға байланысты іс-
әрекеттері кедендік тексеріп қарау болып табылады.
2. Кедендік тексеріп қарауды жүргізуге уәкілетті кеден органының лауазымды
адамы, мұндай тұлғалар белгілі болса, декларантты немесе тауарларға қатысты
өкілеттіктері бар өзге де тұлғаны кедендік тексеріп қараудың жүргізілетін жері және
уақыты туралы хабардар етеді.
Декларант, тауарларға қатысты өкілеттіктері бар өзге де адамдар және олардың
өкілдері, осы баптың 4-тармағында белгіленген жағдайды қоспағанда, өз бастамасы
бойынша кедендік тексеріп қарау кезінде қатысуға құқылы.
Кедендік тексеріп қарауды жүргізудің басталу уақыты мұндай адамдардың
келуінің ақылға қонымды мерзімдерін ескеруге тиіс.
3. Үй-жайлар мен аумақтарды кедендік тексеріп қарау барысында және (немесе)
көшпелі кедендік тексеру барысында жүзеге асырылатын кедендік тексеріп қарау
кедендік бақылау аймақтарын құрмай жүргізілуі мүмкін.
4. Кеден органы лауазымды адамдарының талабы бойынша декларант немесе
тауарларға қатысты өкілеттіктері бар өзге де тұлғалар және олардың өкілдері
кедендік тексеріп қарау кезінде қатысуға және кеден органының лауазымды адамдарына
қажетті жәрдем көрсетуге міндетті. Тасымалдаушы арнайы уәкілеттік берген өкіл
болмаған жағдайда, көлік құралын жүргізетін жеке тұлға осы міндетті атқарушы болып
табылады
5. Кеден органы декларант, тауарларға қатысты өкілеттіктері бар өзге де
тұлғалар және олардың өкілдері болмаған кезде, мынадай жағдайларда:
1) көрсетілген тұлғалар келмеген не мұндай тұлғалар белгісіз болған кезде;
2) ұлттық (мемлекеттік) қауіпсіздікке, адамның, жануарлардың өмірі мен
денсаулығына, эпизоотиялық ахуал туындау қаупі, қоршаған ортаға, Қазақстан
Республикасының ұлттық мәдени игілігі объектілерін сақтауға қауіп болған кезде және
кейінге қалдыруға болмайтын өзге де мән-жайларда, соның ішінде егер тауарлар тез
тұтанғыш заттар, жарылғыш қауіпті нәрселер, жарылғыш, уландырғыш, қауіпті химиялық
және биологиялық заттар, есірткі құралдары, психотроптық, қатты әсер ететін, улы,
уытты, радиоактивті заттар, ядролық материалдар және басқа да ұқсас тауарлар болып
табылатын белгілері бар болса, сондай-ақ егер тауарлар жағымсыз иіс шығаратын
болса;
3) тауарларды халықаралық почта жөнелтімдерімен жөнелту кезінде;
4) тауарлардың әкетілуін көздейтін кедендік режимді бұза отырып, оларды кеден
одағының кедендік аумағында қалдыру кезінде кедендік тексеріп қарауды жүргізуге
құқылы.
Көрсетілген жағдайларда кедендік тексеріп қарау екі куәгердің қатысуымен
жүргізіледі.
6. Кедендік тексеріп қарау нәтижелері бойынша Кеден одағы комиссиясының
шешімімен белгіленген нысан бойынша екі дана етіп кедендік тексеріп қарау актісі
жасалады. Кедендік тексеріп қарау актісінде мынадай мәліметтер:
1) кедендік тексеріп қарауды жүргізген кеден органының лауазымды адамдары
және оны жүргізу кезінде қатысқан тұлғалар туралы мәліметтер;
2) декларант немесе тауарларға қатысты өкілеттіктері бар өзге де адамдар
болмаған кезде кедендік тексеріп қараудың жүргізілу себептері;
3) кедендік тексеріп қарау нәтижелері;
4) акт нысанында көзделген өзге де мәліметтер көрсетіледі.
Актінің екінші данасы тауарларға қатысты өкілеттіктері бар адамға не егер бұл
адам анықталса, оның өкіліне табыс етіледі (жіберіледі).
206-бап. Жеке кедендік тексеріп қарау
1. Жеке кедендік тексеріп қарау кеден одағының кедендік шекарасы арқылы
өтетін не кедендік бақылау аймағындағы немесе халықаралық әуежайдың транзит
аймағындағы жеке тұлғаның кеден одағының кеден заңнамасын бұза отырып өткізілетін
тауарларды өзінде жасырып және ерікті түрде бермей тұр деп ойлауға жеткілікті
негіздер болған кезде, кеден органы басшысының (оны алмастыратын адамның) жазбаша
шешімі бойынша жүргізілетін кедендік бақылаудың ерекше нысаны болып табылады.
Жеке кедендік тексеріп қарауды жүргізу туралы шешім кеден органы лауазымды
адамының баянхатына бұрыштама қою арқылы жазбаша нысанда қабылданады не жеке
құжатпен ресімделеді.
2. Жеке кедендік тексеріп қарау басталар алдында кеден органының лауазымды
адамы жеке тұлғаға тексеріп қарауды жүргізу туралы шешімді көрсетуге, жеке тұлғаны
мұндай тексеріп қарауды жүргізу кезіндегі құқықтарымен таныстыруға және жасырған
тауарларын өз еркімен беру туралы ұсыныс жасауға міндетті.
Жеке тұлғаның жеке кедендік тексеріп қарау туралы шешіммен танысу фактісін
көрсетілген тұлға мұндай тексеріп қарауды жүргізу туралы шешімдегі тиісті жазбамен
куәландырады. Мұндай әрекеттерді жасаудан бас тартқан жағдайда бұл туралы жеке
кедендік тексеріп қарауды жүргізу туралы шешімге осындай тексеріп қарауды жүргізу
туралы шешімді жариялаған кеден органы лауазымды адамының қолымен куәландырылатын
белгі қойылады.
3. Жеке кедендік тексеріп қарауды жүргізу кезінде кеден органы лауазымды
адамының әрекеті жеке тұлғаның ар-намысы мен абыройына нұқсан келтірмеуге,
тексеріліп қаралатын тұлғаның денсаулығына заңсыз зиян және мүлкіне залал
келтірмеуге тиіс.
4. Өзіне қатысты жеке кедендік тексеріп қарау жүргізіліп отырған жеке
тұлғаның:
1) жеке кедендік тексеріп қарауды жүргізу басталғанға дейін кедендік тексеріп
қарауды жүргізу шешімімен және тәртібімен танысуға;
2) өз құқықтары мен міндеттерімен танысуға
3) түсініктемелер беруге және қолдаухаттарды мәлімдеуге
4) өзінде жасырған, кеден одағының кеден заңнамасын бұза отырып өткізілмек
тауарларды өз еркімен беруге;
5) жеке кедендік тексеріп қарауды жүргізетін кеден органы лауазымды адамы
жеке кедендік тексеріп қарауды жүргізу туралы актіге міндетті түрде енгізе отырып,
мәлімдеме жасауға;
6) ана тілін пайдалануға, сондай-ақ аудармашының қызметтерін пайдалануға;
7) кедендік тексеріп қарауды жүргізу туралы акт жасалып болған соң онымен
танысуға және актіге енгізуге жататын мәлімдемелер жасауға;
8) жеке кедендік тексеріп қарау жүргізетін кеден органы лауазымды адамдарының
әрекеттеріне осы Кодекске сәйкес шағымдануға құқығы бар.
5. Жеке кедендік тексеріп қарау барысында тексеріліп қаралатын тұлға немесе
оның заңды өкілі жеке кедендік тексеріп қарау жүргізетін кеден органы лауазымды
адамының заңды талаптарын орындауға міндетті.
6. Жеке кедендік тексеріп қарауды тексеріліп қаралатын адаммен бір жыныстағы
кеден органының лауазымды адамдары сол жыныстағы екі куәгердің қатысуымен
санитарлық-гигиеналық талаптарға сай келетін оқшауланған үй-жайда жүргізеді. Бұл
үй-жайға басқа жеке тұлғалардың кіруіне және олардың тарапынан жеке кедендік
тексеріп қараудың жүргізілуін қадағалау мүмкіндігіне жол берілмеуге тиіс. Тексеріп
қаралатын адамның денесін тексеріп зерттеуді, қажет болған жағдайда арнайы
медициналық техниканы пайдалана отырып, медицина қызметкері ғана жүргізуге тиіс.
Медициналық қызметкер жеке кедендік тексеріп қарау туралы шешімді орындаудан
жалтаруға құқылы емес.
Кәмелетке толмаған немесе әрекетке қабілетсіз жеке адамды жеке кедендік
тексеріп қарау кезінде оның заңды өкілдері (ата-аналары, асырап алушылары,
қорғаншылары, қамқоршылары) немесе оны алып жүретін адамдар қатысуға міндетті.
7. Жеке кедендік тексеріп қарауды жүргізу туралы Кеден одағы комиссиясының
шешімімен бекітілетін нысан бойынша екі дана етіп акті жасалады. Бұл акт жеке
кедендік тексеріп қарау барысында не тікелей ол аяқталғаннан кейін жасалуға тиіс.
Актіге жеке кедендік тексеріп қарауды жүргізген кеден органының лауазымды
адамы, оған қатысты тексеріп қарау жүргізілген жеке адам не оның заңды өкілі немесе
оны алып жүрген адам, куәгерлер, ал тексеріп зерттеу жүргізілген кезде –
медициналық қызметкер қолдарын қояды.
Өзіне қатысты жеке кедендік тексеріп қарау жүргізілген жеке адамға не оның
заңды өкіліне немесе оны алып жүрген адамға жеке кедендік тексеріп қарау туралы
актінің екінші данасы ол жасалғаннан кейін дереу табыс етіледі.
207-бап. Тауарлардың арнайы таңбалармен таңбалануын,
оларда сәйкестендіру белгілерінің болуын тексеру
1. Кеден органдары тауарларда немесе олардың орамдарында арнайы таңбалардың,
сәйкестендіру белгілерінің немесе кеден одағының кеден заңнамасында және (немесе)
Қазақстан Республикасының заңнамасында көзделген жағдайларда, олардың кеден
одағының кедендік аумағына әкеліну заңдылығын растау үшін пайдаланылатын өзге де
тәсілдермен тауарларды белгілеулердің болуына тексеру жүргізеді.
2. Тауарларда арнайы таңбалардың, сәйкестендіру белгілерінің немесе
тауарларды өзге де тәсілдермен белгілеудің болмауы, егер мұндай тауарлар табылған
адам, декларант не өзге де мүдделі тұлға керісінше екенін дәлелдемесе, кеден
одағының кедендік аумағына кедендік операцияларды жасамай және тауарларды шығармай
жүзеге асырылған тауарларды әкелу ретінде қаралады.
208-бап. Үй-жайлар мен аумақтарды кедендік қарау
1. Үй-жайлар мен аумақтарды кедендік қарау кедендік бақылаудағы, оның ішінде
шартты шығарылған уақытша сақтау орындарындағы, кеден қоймаларындағы, бажсыз сауда
дүкендеріндегі және кедендік бақылаудағы тауарлар болуы мүмкін өзге де жерлердегі
тауарлардың, сондай-ақ адамдарда осы Кодексте көзделген кедендік рәсімдердің
талаптарына сәйкес болуға тиіс тауарлардың болуын растау мақсатында жүргізіледі.
2. Осы баптың 1-тармағында көрсетілмеген үй-жайлар мен аумақтарды кедендік
қарауды кеден органдары тауарларды кеден одағының кедендік шекарасы арқылы өткізу
орындарында, шекара аймағында, сондай-ақ тауарлардың көтерме немесе бөлшек саудасын
жүзеге асыратын, тауарларды кедендік бақылау аймағы болып табылмайтын жерлерде
сақтайтын тұлғаларда, тауарларға иелік ететін және (немесе) оларды пайдаланатын
өзге де тұлғаларда, осы тұлғалардың үй-жайларында немесе аумақтарында осы Кодексте
көзделген тәртіпті бұза отырып кеден одағының кедендік аумағына әкелінген және
(немесе) онда тұрған тауарлардың болуы туралы ақпарат болған кезде, мұндай
ақпаратты тексеру үшін жүргізуі мүмкін.
3. Кеден органдары үй-жайлар мен аумақтарды кедендік қарауды осы үй-жайлар
мен аумақтардың осы Кодекстің 40, 47, 54, 185, 260, 334 баптарына сәйкес Қазақстан
Республикасының заңнамасымен белгіленген талаптар мен шарттарға сәйкестігін тексеру
мақсатында да жүзеге асыруы мүмкін.
4. Тұрғын үй-жайларға кедендік қарау жүргізуге жол берілмейді.
5. Үй-жайлар мен аумақтарды кедендік қарау ұйғарымды (нұсқауды) және кеден
органы лауазымды адамының қызметтік куәлігін көрсеткен кезде жүргізіледі.
Үй-жайлар мен аумақтарды қарауға арналған ұйғарымның (нұсқаудың) нысанын
кеден ісі саласындағы уәкілетті орган белгілейді.
6. Аумаққа және үй-жайларға жіберуден бас тартылған жағдайда, кеден
органдарының лауазымды адамдары аумаққа және үй-жайларға екі куәгердің қатысуымен
қарсылықтың жолын кесу және жабық үй-жайларды ашу арқылы кіруге құқылы. Үй-жайларға
қарсылықтың жолын кесу және жабық үй-жайларды ашу арқылы кірудің барлық жағдайлары
туралы кеден органдары жиырма төрт сағаттың ішінде прокурорды хабардар етеді. Кеден
органдары лауазымды адамдарының аумақтарға және үй-жайларға кіруіне кедергі
келтірген адамдар Қазақстан Республикасының заңдарына сәйкес жауапты болады.
7. Мемлекеттік органдардың лауазымды адамдарының жекелеген объектілерге
кіруін арнайы тәртібі Қазақстан Республикасының заңдарында айқындалады.
8. Үй-жайлар мен аумақтарды кедендік қарау оны жүргізу үшін қажетті ең аз
уақыт кезеңінде жүргізілуге тиіс және бір жұмыс күнінен аспауға тиіс. Кедендік
қарауды жүргізу уақытының кезеңі бес жұмыс күнінен артық ұзартыла алмайды.
9. Үй-жайлар мен аумақтарды кедендік қарау нәтижелері бойынша Кеден одағы
комиссиясының шешімімен бекітілген нысан бойынша акт жасалады. Үй-жайлар мен
аумақтарды кедендік қарау актісінің екінші данасы үй-жайлары немесе аумақтары
қаралған тұлғаға табыс етілуге (жіберілуге) жатады.
209-бап. Кедендік бақылаудағы тауарларды есепке алу
1. Кеден органдары кедендік бақылаудағы тауарлардың және олармен жасалатын
кедендік операциялардың есебін, оның ішінде ақпараттық жүйелер мен технологияларды
пайдалана отырып жүргізеді.
2. Кедендік бақылаудағы тауарларды есепке алу тәртібі мен нысанын Қазақстан
Республикасының Үкіметі айқындайды.
210-бап. Тауарларды есепке алу жүйесін және олар
бойынша есептілікті тексеру
1. Кеден ісі саласындағы қызметті жүзеге асыратын, арнайы оңайлатуларды
пайдаланатын, сондай-ақ шетелдік тауарларды пайдаланатын және (немесе) иеленетін
тұлғалар кеден органдарының талабы бойынша кеден органдарына сақталатын,
тасымалданатын, өткізілетін, қайта өңделетін және (немесе) пайдаланылатын тауарлар
туралы есептілікті табыс етуге міндетті.
2. Есептілікті табыс ету нысанын және тәртібін Қазақстан Республикасының
Үкіметі айқындайды.
3. Кедендік бақылау нысаны ретінде тауарларды есепке алу жүйесін тексеру
мынадай жағдайларда:
1) осы Кодекске сәйкес арнайы оңайлатуларды қолданған кезде;
2) тауарларды шартты түрде шығарған кезде;
3) кеден ісі саласындағы қызметті жүзеге асыратын тұлғаларға қатысты;
4) осындай тауарлардың есебін жүргізуді көздейтін кедендік рәсімдермен
орналастырылған тауарларға қатысты жүргізіледі.
211-бап. Кедендік тексеру
1. Кеден органдары кедендік тексеруді тұлғалардың кеден одағының кеден
заңнамасында және (немесе) Қазақстан Республикасының заңнамасында белгіленген
талаптарды сақтауын тексеру мақсатында жүргізеді.
2. Кеден органы кедендік тексеруді Қазақстан Республикасының заңнамасына
сәйкес құрылған және (немесе) тіркелген тексерілетін тұлғаларға қатысты жүргізеді.
Тексерілетін тұлғалар деп:
1) декларант;
2) кеден өкілі;
3) тасымалдаушы, оның ішінде кедендік тасымалдаушы;
4) тауарлар шығарылғаннан кейін оларға қатысты өкілеттіктері бар тұлға немесе
оның өкілі;
5) тауарларды уақытша сақтауды жүзеге асыратын тұлға;
6) бажсыз сауда дүкендерінің, кеден қоймасының және өзге де қоймалардың
иелері;
7) уәкілетті экономикалық оператор;
8) тиісті кедендік рәсімдермен орналастырылған тауарлармен жасалған
мәмілелерге тікелей немесе жанама қатысқан өзге де тұлғалар;
9) иелігінде және (немесе) пайдалануында кеден одағының кеден заңнамасында
және осы Кодексте көзделген тәртіпті бұза отырып, оның ішінде кедендік шекара
арқылы заңсыз өткізілген тауарлардың болуы (болғандығы) туралы оған қатысты ақпарат
бар тұлға түсініледі.
3. Кеден органдары кедендік тексеру кезінде:
1) тауарлардың кедендік рәсіммен орналастырылу фактісін;
2) кедендік декларацияда және тауарларды кедендік декларациялау кезінде табыс
етілген өзге де құжаттарда мәлімделген, тауарларды шығару туралы шешім қабылдауға
әсер еткен мәліметтердің дұрыстығын;
3) шартты шығарылған тауарларды пайдалану және оларға билік ету бойынша
шектеулердің сақталуын;
4) кеден ісі саласындағы қызметті жүзеге асыратын тұлғалардың кеден одағының
кеден заңнамасында және (немесе) Қазақстан Республикасының заңнамасында белгіленген
талаптарды сақтауын;
5) тұлғалардың уәкілетті экономикалық оператор мәртебесін беру үшін қажетті
талаптарға сәйкестігін;
6) кедендік рәсімдер шарттарының сақталуын;
7) осы Кодексте белгіленген мерзімдердің ішінде құжаттарды сақтау бойынша
міндеттеменің орындалуын тексереді.
4. Кедендік тексеру тауарларды кедендік рәсіммен орналастыру кезінде табыс
етілген құжаттардағы мәліметтерді және кеден органында бар өзге де мәліметтерді
бухгалтерлік есеп және есептілік деректерімен, шоттармен және кеден одағының кеден
заңнамасында және Қазақстан Республикасының заңнамасында белгіленген тәртіппен
алынған басқа ақпаратпен салыстыру арқылы жүргізіледі.
5. Кедендік тексеру жүргізу кезінде осы Кодекстің 199-бабында белгіленген
кедендік бақылаудың өзге де нысандары пайдаланылуы мүмкін.
6. Кедендік тексеруді жүргізу алдында тексеруге жататын мәселелердің тізбесі
анықталатын дайындық жұмысы болуға тиіс, қажет болғанда оны жүргізу бағдарламасы
әзірленеді.
7. Кедендік тексеру камералдық кедендік тексеру немесе көшпелі кедендік
тексеру нысанында жүзеге асырылады.
8. Арнаулы білім мен дағдыларды талап ететін мәселелерді зерттеу және
консультация алу үшін кеден органдары кедендік тексеруге Қазақстан Республикасының
басқа да бақылаушы мемлекеттік органдарының лауазымды тұлғаларын тартуы мүмкін.
Кедендік тексеруге қатысушы болып табылатын кедендік органның лауазымды
тұлғасының жазбаша сауалы бойынша кедендік тексеруге тартылған лауазымды тұлға
кедендік тексеру барысында пайдаланылатын қорытынды жасайды. Мұндай қорытындылардың
көшірмелері кедендік тексеру актісіне қоса тіркеледі.
9. Кедендік тексеру барысында қылмыс немесе әкімшілік құқық бұзушылық
белгілері анықталған кезде кеден органдары Қазақстан Республикасының заңнамасына
сәйкес шаралар қолданады.
10. Кедендік тексеру жүргізу тәртібі осы Кодекстің 24-тарауында айқындалады.
11. Кедендік тексеру нәтижелері және кедендік тексеру нәтижелері бойынша
шешімдер қабылдау тәртібі осы Кодекстің 18 және 24-тарауларында айқындалады.
22-тарау. КЕДЕН ОРГАНДАРЫНЫҢ ӨЗАРА ӘКІМШІЛІК КӨМЕГІ
212-бап. Өзара әкімшілік көмек
1. Осы тараудың мақсаттары үшін өзара әкімшілік көмек деп кеден одағының
кеден заңнамасының сақталуын қамтамасыз ету және кеден одағының кеден заңнамасын
бұзушылықтардың алдын алу, жолын кесу, оларды тергеу мақсатында кеден органының
кеден одағына мүше басқа мемлекет кеден органының тапсырмасы бойынша немесе онымен
бірлесіп жасаған әрекеттері түсініледі.
2. Өзара әкімшілік көмек:
1) кеден органдарының кеден органына мүше мемлекеттер кеден органдарымен
ақпарат алмасуын;
2) кеден органдары қабылдаған шешімдерді өзара тануды;
3) кеден одағына мүше мемлекеттердің бірінің кеден органының кеден одағына
мүше басқа мемлекеттің кеден органының тапсырмасы бойынша осы Кодексте белгіленген
кедендік бақылаудың жекелеген нысандарын жүргізуін қамтиды.
Өзара әкімшілік көмек кеден одағына мүше мемлекеттердің халықаралық
шарттарына сәйкес кеден органдарының өзара іс-қимыл жасауының өзге де түрлерін
қамтуы мүмкін.
213-бап. Кеден органдары арасындағы ақпарат алмасу
Кеден органдарының кеден одағына мүше мемлекеттер кеден органдарымен ақпарат
алмасуы кеден одағына мүше мемлекеттердің халықаралық шарттарына сәйкес, оның
ішінде ақпараттық жүйелерді және ақпараттық технологияларды пайдалана отырып
жүргізіледі.
214-бап. Кеден органдары қабылдаған шешімдерді өзара тану
Кеден одағының кедендік аумағына әкелінетін не одан тыс жерлерге әкетілетін,
кедендік бақылаудағы, кедендік транзит кедендік рәсіміне сәйкес кеден одағының
кедендік аумағы бойынша тасымалданатын, уақытша сақталатын тауарларға қатысты
кедендік операцияларды жасау кезінде, сондай-ақ кедендік бақылауды жүргізу кезінде
кеден органдары қабылдаған шешімдерді кеден одағына мүше мемлекеттердің кеден
органдары өзара таниды және кеден одағының кеден заңнамасымен белгіленген
жағдайларда кеден одағының кедендік аумағында оның тең заңды күші болады.
215-бап. Кеден одағына мүше мемлекеттердің бірінің кеден
органының тапсырмасы бойынша кедендік бақылаудың
жекелеген нысандарын жүргізуі
Кеден одағы кеден заңнамасының сақталуын қамтамасыз ету, сондай-ақ кеден
одағының кеден заңнамасын бұзушылықтардың алдын алу және жолын кесу мақсатында
кеден одағына мүше мемлекеттердің бірінің кеден органы кедендік бақылаудың
жекелеген нысандарын жүргізуді кеден органына тапсыруға құқылы.
Кедендік бақылаудың жекелеген нысандарын жүргізу туралы тапсырманы жіберу
және орындау негіздемелері, нысаны, тәртібі Қазақстан Республикасының халықаралық
шарттарында айқындалады.
23-тарау. ТӘУЕКЕЛДЕРДІ БАСҚАРУ ЖҮЙЕСІ
216-бап. Тәуекелдерді басқару жүйесінің жалпы
ұғымдары және қолданылу мақсаттары
1. Кеден органдары тауарларды, халықаралық тасымалдаудың көлік құралдарын,
кедендік бақылауға жататын құжаттар мен тұлғаларды, осындай тауарларға, халықаралық
тасымалдаудың көлік құралдарына, құжаттар мен тұлғаларға қолданылатын кедендік
бақылау нысандарын және кедендік бақылау жүргізу дәрежесін айқындау үшін
тәуекелдерді басқару жүйесін қолданады.
Қазақстан Республикасының кеден органдарында тәуекелдерді басқару жүйесін
қолдану тәртібін Қазақстан Республикасының Үкіметі айқындайды.
2. Тәуекелдерді басқару жүйесін қолдану мақсаттары:
1) кеден органдарының құзыреті шегінде ұлттық (мемлекеттік) қауіпсіздікті,
адам өмірі мен денсаулығын қорғау, қоршаған ортаны қорғау жөніндегі шараларды
қамтамасыз ету;
2) назарды жоғары тәуекел салаларына шоғырландыру және иелікте бар
ресурстарды неғұрлым тиімді пайдалануды қамтамасыз ету;
3) кеден одағының кеден заңнамасын және Қазақстан Республикасының заңнамасын
бұзушылықтарды анықтау, болжау және оларды болғызбау;
4) декларанттарға және кеден ісі саласындағы қызметті жүзеге асыратын,
Қазақстан Республикасының кеден заңнамасын сақтайтын тұлғаларға тауарларды кеден
одағының кедендік шекарасы арқылы өткізу үшін қолайлы жағдайлар жасау;
5) тауарларды кеден одағының кедендік шекарасы арқылы өткізу кезінде кедендік
операциялар жүргізуді жеделдету болып табылады.
3. Кеден органдары тәуекелдерді азайту бойынша қолданылатын шаралар туралы
ақпаратпен, сондай-ақ кедендік бақылау жүргізудің тиімділігін арттыруға ықпал
ететін өзге де ақпаратпен өзара алмасуды Қазақстан Республикасының халықаралық
шартында белгіленген тәртіппен жүзеге асырады.
4. Кеден одағының комиссиясы тәуекелдерге қатысты кеден органдары міндетті
түрде оларды азайту бойынша шаралар әзірлейтін және қолданатын тәуекелдердің
саласын айқындай алады.
217-бап. Тәуекелдерді басқару жүйесін қолдану кезінде
пайдаланылатын негізгі ұғымдар
Осы тараудың мақсаттары үшін мынадай негізгі ұғымдар пайдаланылады:
1) анықталған тәуекел – кеден ісі саласындағы құқық бұзушылық жасалған және
кеден органдарында мұндай құқық бұзушылық туралы ақпарат бар белгілі тәуекел;
2) жасырын тауарлар – тәуекел тауарларының орнына декларациялануы мүмкіндігі
жеткілікті дәрежедегі тауарлар;
3) кездейсоқ іріктеу әдісі – белгісіз тәуекелді анықтау мақсатында кедендік
бақылау объектілерін белгіленген кезеңділікпен еркін іріктеу;
4) тәуекел – Қазақстан Республикасының кеден заңнамасын сақтамау
ықтималдығының дәрежесі;
5) тәуекел бейіні – тәуекел саласы, тәуекел индикаторлары туралы
мәліметтердің жиынтығы, сондай-ақ тәуекелдердің алдын алу немесе оларды азайту
жөнінде қажетті шаралар қолдану туралы нұсқаулар.
Қолданылу өңіріне қарай тәуекел бейіндері екі түрлі болуы мүмкін:
республикалық (қолданылу өңірі – Қазақстан Республикасының аумағы), өңірлік
(қолданылу өңірі – кеден ісі саласындағы уәкілетті органның бір немесе бірнеше
аумақтық бөлімшесінің қызмет аймағы);
6) тәуекел деңгейі – тәуекелдің туындау мүмкіндігінің және мүмкін болатын
тәуекел салдарларының дәрежесі;
7) тәуекелдердің индикаторлары – бақылау объектісін таңдауды жүзеге асыруға
мүмкіндік беретін, кеден органдары алдын ала белгілеген өлшемдері бар тәуекел
көрсеткіштері;
8) тәуекелді бағалау – тәуекел деңгейін бағалау және кеден органдары алдын
ала анықтаған көрсеткіштермен салыстыру арқылы тәуекелді басқару басымдықтарын
жүйелі анықтау;
9) тәуекелді басқару – тәуекелдердің алдын алу және оларды азайту бойынша
шараларды әзірлеу және практикалық іске асыру, оларды іске асыру тиімділігін
бағалау, сондай-ақ кедендік рәсімдердің жүргізілуін бақылау бойынша, кеден
органдарында бар ақпаратты үздіксіз жаңартуды, талдауды және түзетуді көздейтін
жүйелі жұмыс;
10) тәуекелді талдау – тәуекелдің туындау жиілігін және тәуекел туындаған
кезде мүмкін болатын салдарлардың көлемін анықтау үшін қолда бар ақпаратты жүйелі
пайдалану. Тәуекелдер анықталған және ықтимал болып екі түрге бөлінеді;
11) тәуекел саласы – кеден органдары топтастырған тәуекелді талдау
объектілері, оларға қатысты кедендік бақылаудың жекелеген нысандарын қолдану немесе
оларды жинақтап қолдану талап етіледі;
12) тәуекел тауарлары – кеден одағының кедендік шекарасы арқылы өткізілетін,
оларға қатысты тәуекелдер анықталған немесе ықтимал тәуекелдер бар тауарлар;
13) ықтимал тәуекел – анықталмаған, бірақ оның туындауы үшін жағдайлар бар
тәуекел.
218-бап. Тәуекелді талдау объектілері
Тәуекелді талдау объектілеріне:
1) кедендік бақылаудағы не ішкі тұтыну үшін шығару кедендік рәсімімен
орналастырылған тауарлар;
2) халықаралық тасымалдаудың көлік құралдары;
3) сатып алу-сату не айырбастаудың сыртқы экономикалық шарттарында
(келісімшарттарда), тауарларды иелену, пайдалану және (немесе) билік ету құқығына
жасалған келісімдерде не өзге де құжаттарда бар мәліметтер;
4) көліктік (тасымалдау), коммерциялық, кедендік және өзге де құжаттарда бар
мәліметтер;
5) декларанттардың және кедендік бақылаудағы тауарларға қатысты
өкілеттіктерге ие өзге де тұлғалардың қызметі;
6) кедендік бақылау нысандарын қолданудың нәтижелері жатады.
219-бап. Тәуекелдерді бағалау және басқару бойынша кеден
органдарының қызметі
1. Тәуекелдерді бағалау және басқару бойынша кеден органдарының қызметі
мынадай:
1) кеден органдарының тәуекелдерді басқару жүйесінің ақпараттық деректер
базасын қалыптастыру;
2) мыналарды:
тәуекелдерді талдау объектілерін;
тәуекелдердің алдын алу және оларды азайту бойынша шараларды қабылдаудың
қажеттілігін айқындайтын тәуекелді талдау объектілері бойынша тәуекелдің
индикаторларын;
тәуекелдер туындаған жағдайда ықтимал залалды бағалауды жүйелі айқындауды
қамтитын тәуекелді талдау және бағалау;
3) мыналарды:
тәуекелдер туындауының ықтималдығын және мүмкін болатын салдарын;
тәуекелдерді болдырмау және оларды азайту жөніндегі мүмкін шаралардың
қолданылуын талдауды;
Қазақстан Республикасының кеден заңнамасының тәуекелді талдау объектілеріне
қатысты талаптарын ықтимал бұзушылықтарды ескере отырып, тәуекелдерді басқару
бойынша практикалық шараларды әзірлеу және іске асыру міндеттерін орындаудан
тұрады.
2. Тәуекелдерді азайту бойынша қабылданған шаралардың тиімділігі және нақты
тауарларға және (немесе) көлік құралдарына кедендік бақылау нысандарын қолданудың
нәтижелері туралы ақпаратты жинауды, өңдеуді және талдауды кеден органдары тұрақты
негізде жүзеге асырады.
3. Ақпаратты жинау және өңдеу, тәуекелдерге талдау және бағалау жүргізу,
тәуекелдерді басқару жөнінде шаралар әзірлеу және іске асыру тәртібін кеден ісі
саласындағы уәкілетті орган белгілейді.
4. Тәуекел бейіндерінің және тәуекел индикаторларының мазмұны кеден
органдарының пайдалануына арналған құпия ақпарат болып табылады және Қазақстан
Республикасының заңнамасында белгіленген жағдайларды қоспағанда, басқа тұлғаларға
жария етуге жатпайды.
24-тарау. КЕДЕНДІК ТЕКСЕРУЛЕРДІ ЖҮРГІЗУ ТӘРТІБІ
220-бап. Камералдық кедендік тексеру
1. Камералдық кедендік тексеру кедендік декларацияларда көрсетілген
мәліметтерді, тексерілетін тұлға табыс еткен коммерциялық, көліктік (тасымалдау)
және өзге де құжаттарды, бақылаушы мемлекеттік органдардың мәліметтерін, сондай-ақ
аталған тұлғалардың қызметі туралы кеден органдарында бар басқа да құжаттар мен
мәліметтерді зерделеу және талдау жолымен жүзеге асырылады.
2. Камералдық кедендік тексеруді кеден органы орналасқан жердегі кеден
органдары тексерілетін тұлғаға бармастан, сондай-ақ ұйғарымды ресімдеместен
жүргізеді.
3. Камералдық кедендік тексерулер оларды жүргізу кезеңділігі шектелмей жүзеге
асырылады.
221-бап. Көшпелі кедендік тексеру
1. Көшпелі кедендік тексеруді кеден органы заңды тұлғаның тұрған жеріне, жеке
кәсіпкердің қызметті жүзеге асыратын жеріне және (немесе) олардың қызметі іс
жүзінде жүзеге асырылатын жерге (бұдан әрі – тексерілетін тұлғаның объектілері)
бару арқылы жүргізеді.
2. Көшпелі кедендік тексеру жоспарлы немесе жоспардан тыс болуы мүмкін.
Жоспарлы көшпелі кедендік тексеру кеден органдары әзірлейтін жоспарлы
тексерулер негізінде жүзеге асырылады.
3. Көшпелі кедендік тексеру ұйғарымның негізінде жүргізіледі.
4. Ұйғарымға кеден органының басшысы (оны алмастыратын адам) қол қоюға
тиіс. Ұйғарымның нысанын кеден ісі саласындағы уәкілетті орган бекітеді.
5. Ұйғарым Қазақстан Республикасының заңнамасында белгіленген тәртіппен
прокуратура органдарында тіркеледі.
6. Кеден органының ұйғарымында мынадай мәліметтер көрсетіледі:
1) ұйғарымды кеден органында тіркеу күні және ұйғарымның нөмірі;
2) ұйғарымды шығарған кеден органының атауы;
3) тексерілетін тұлғаның толық атауы;
4) салық төлеушінің сәйкестендіру нөмірі;
5) белгіленген тексерудің мәні;
6) кеден органының тексеретін тұлғаларының және кедендік тексеруге тартылған
өзге де бақылаушы мемлекеттік органдардың тексеретін адамдарының лауазымы, тегі,
аты, әкесінің аты (ол болған кезде);
7) тексеруді жүргізу мерзімі;
8) тексеру жүргізудің құқықтық негіздері, оның ішінде міндетті талаптары
тексеруге жататын нормативтік құқықтық актілер;
9) тексерілетін кезең.
7. Бір ұйғарымның негізінде тексерілетін тұлғаға бір ғана тексеру
жүргізіледі.
8. Көшпелі кедендік тексерудің мерзімі ұзартылған, сондай-ақ ол тоқтатыла
тұрған жағдайда, ұйғарымға тиісті жазбалар енгізіледі және тексерілетін тұлға
хабардар етіледі.
9. Жоспардан тыс көшпелі кедендік тексерулерді белгілеу үшін мыналар:
1) кеден органдарының және мемлекеттік бақылау (қадағалау) органдарының
дерекқорындағы кеден одағының кеден заңнамасын және Қазақстан Республикасының
заңнамасы бұзылуының ықтималдығын куәландыратын ақпаратты талдау нәтижесінде
алынған деректер;
2) кеден одағы кеден заңнамасының және Қазақстан Республикасы заңнамасының
талаптарын ықтимал бұзушылық туралы куәландыратын деректердің болуы;
3) тұлғаның, оның ішінде кеден ісі саласындағы қызметті жүзеге асыратын
тұлғаның уәкілетті экономикалық оператор мәртебесін алуға өтініші;
4) осы баптың 11-тармағына сәйкес қарсы көшпелі тексеру жүргізу қажеттілігі;
5) шетелдік ұйымдармен сыртқы экономикалық мәмілелер жасаған тұлғаға тексеру
жүргізу туралы шет мемлекеттің құзыретті органының өтініші (сұрау салуы);
6) мемлекеттік бақылау (қадағалау) органдары ұсынған, Қазақстан
Республикасының кеден заңнамасының талаптарын бұзуды куәландыратын мәліметтерді
алу;
7) шет мемлекеттердің салық, кеден және құқық қорғау органдарымен ақпараттық
алмасу нәтижесінде алынған мәліметтерді тексеру;
8) Қазақстан Республикасының қылмыстық іс жүргізу заңнамасында көзделген
жағдайлар;
9) кедендік тексерулер нәтижелері бойынша шығарылған актілердің орындалуын
бақылау, кедендік төлемдер, салықтар және өсімпұлдар бойынша берешектерді өтеу
туралы хабарламаның және (немесе) бұзушылықтарды жою туралы талаптардың орындалуын
бақылау;
10) жеке және заңды тұлғалардан, мемлекеттік органдардан, Қазақстан
Республикасы Парламентінің депутаттарынан және кеден одағының кеден заңнамасының
және (немесе) Қазақстан Республикасы заңнамасының бұзылу ықтималдығы туралы
куәландыратын өзге де адамдардан ақпараттар мен өтініштер алу;
11) тексеруді жүзеге асыру үшін қажетті ақпаратты алу мақсатында тексерілетін
тұлға азаматтық-құқықтық қатынастарда болған үшінші тұлғаларға қатысты қарсы
тексеру;
12) тұлғаның кедендік тексеру жүргізу туралы бастамамен жүгінуі;
13) тексерілетін тұлғаның қайта ұйымдастырылуы және (немесе) тексерілетін
тұлғаның банкроттыққа (таратылуға) арналған құжаттарды беруі негіздемелер болып
табылады.
10. Көшпелі кедендік тексеру кедендік бақылаудың өзге де нысандарын қолдану
нәтижелері бойынша, сондай-ақ камералдық кедендік тексеру нәтижелері бойынша
белгіленуі мүмкін.
11. Тексерілетін тұлға ұсынған мәліметтердің дұрыстығын растау қажет болған
жағдайда кеден органы тауарлармен жасалған мәмілелер (операциялар) бойынша
тексерілетін тұлғамен байланысқан тұлғаларға қарсы көшпелі кедендік тексеру
жүргізуі мүмкін.
Қарсы көшпелі кедендік тексеру жоспардан тыс тексеру болып табылады.
12. Жоспарлы көшпелі кедендік тексерулер тексерілетін бір тұлғаға қатысты
жылына бір реттен артық жүргізілмейді.
Кеден органдары уәкілетті экономикалық операторларға қатысты жоспарлы көшпелі
кедендік тексерулерді үш жылда бір рет жүргізеді.
Жоспардан тыс көшпелі кедендік тексерулер оларды жүргізу кезеңділігі бойынша
шектеу қойылмай жүзеге асырылады.
13. Жоспарлы көшпелі кедендік тексеру үшін тексерілетін тұлғаларды іріктеп
алу:
1) кеден органдарының ақпараттық ресурстарын пайдалана отырып;
2) алдыңғы тексерулердің, оның ішінде камералдық тексерулердің нәтижелері
бойынша;
3) мемлекеттік органдардан;
4) банктерден және банктік операциялардың жекелеген түрлерін жүзеге асыратын
ұйымдардан;
5) кеден одағына мүше мемлекеттердің кеден және (немесе) өзге де бақылаушы
мемлекеттік органдарынан;
6) бұқаралық ақпарат құралдарынан;
7) ресми жолмен өзге көздерден алынған ақпаратты пайдалана отырып
жүргізіледі.
14. Жоспарлы көшпелі кедендік тексеру жүргізуді бастар алдында кеден
органдары тексерілетін тұлғаға жоспарлы көшпелі кедендік тексеруді жүргізу туралы
хабарламаны тапсыру туралы хабарламасы бар тапсырысты почта жөнелтімімен жібереді
немесе мұндай хабарламаны оны алу фактісін растауға мүмкіндік беретін өзге де
тәсілмен береді.
Почта жөнелтімінің тексерілетін тұлғаның тұрған жерінде болмауына байланысты
адресатқа хаттың тапсырылмағанын куәландыратын белгімен қайтып келуі жоспарлы
көшпелі кедендік тексеру жүргізудің күшін жою үшін негіздеме болып табылмайды.
Жоспарлы көшпелі кедендік тексеру тексерілетін тұлға хабарламаны алған күннен
бастап кемінде он бес күнтізбелік күннен кейін не адресатқа хаттың тапсырылмағаны
туралы белгісі бар почта жөнелтімінің кеден органына түскен күнінен басталуы
мүмкін.
15. Тексерілетін тұлғаға кедендік тексеру туралы ұйғарымның көшірмесін
тапсырған күн көшпелі кедендік тексеру жүргізу басталған күн болып саналады.
Кедендік тексеру жүргізу туралы ұйғарымның көшірмесін тексерілетін тұлғаға
кеден органының лауазымды адамы тапсырады не тапсыру туралы хабарламасы бар
тапсырысты почта жөнелтімімен жібереді.
Кедендік тексеру жүргізу туралы ұйғарымның көшірмесін табыс ету кезінде
тексерілетін тұлғаның басшысы не оның өкілі кедендік тексеру жүргізу туралы
ұйғарымның түпнұсқасына онымен танысқаны туралы, сондай-ақ кедендік тексеру жүргізу
туралы ұйғарымның көшірмесін алған күні және уақыты туралы белгі қояды.
Кедендік тексеру жүргізу туралы ұйғарымның көшірмесін алудан бас тартқан
жағдайда, кеден органының лауазымды адамы кедендік тексеру жүргізу туралы ұйғарымға
бұл туралы тиісті жазба жасайды.
Тексерілетін тұлғаның кедендік тексеру жүргізу туралы ұйғарымның көшірмесін
алудан бас тартуы, сондай-ақ почта жөнелтімінің тұлғаның тұрған жерінде болмауына
байланысты адресатқа хаттың тапсырылмағандығын куәландыратын белгімен қайтып келуі
көшпелі кедендік тексеру жүргізудің күшін жою үшін негіздеме болып табылмайды. Бұл
жағдайда ұйғарымда кедендік тексеруді жүргізу туралы ұйғарымның көшірмесін алудан
бас тарту туралы жазба жазылған күн не адресатқа хаттың тапсырылмағаны туралы белгі
қойылған почта жөнелтімі кеден органына келіп түскен күн тексеру басталатын күн
болып саналады.
Тексерілетін тұлғаның объектісінде көшпелі кедендік тексеру жүргізуді бастар
алдында кеден органының лауазымды адамдары тексерілетін тұлғаның басшысына не оның
өкіліне қызметтік куәліктерін көрсетуге міндетті.
16. Көшпелі кедендік тексеру жүргізу кезеңінде тексерілетін тұлға оның
қызметіне байланысты тексерілетін құжаттарға өзгерістер және толықтырулар енгізуге
құқылы емес.
17. Көшпелі кедендік тексеру жүргізу мерзімі екі айдан аспауға тиіс.
Тексерілетін тұлғаға құжаттар мен мәліметтерді табыс ету туралы талаптар қойылған
күн мен мұндай құжаттар мен мәліметтерді алу күні арасындағы уақыт кезеңі
көрсетілген мерзімге қосылмайды.
Тексеруді жүзеге асыратын кеден органының шешімі бойынша көшпелі кедендік
тексеру жүргізу мерзімі тағы бір айға ұзартылуы мүмкін.
Зерттеулер немесе сараптамалар жүргізу, кеден одағына мүше мемлекеттердің
немесе шет мемлекеттердің құзыретті органдарына сауалдар жолдау, тексерілетін
тұлғаның тексеру жүргізуге қажетті құжаттарды қалпына келтіруі, тексеру нәтижелері
бойынша қорытындыларға әсер ететін тексерілетін кезеңге қатысты қосымша құжаттарды
табыс ету қажет болған кезде тексеруді жүргізу кеден органы басшысының (оны
алмастыратын адамның) немесе шексіз мерзімге ол уәкілеттік берген адамның шешімі
бойынша тоқтатыла тұруы мүмкін.
18. Кедендік тексеру аяқталғаннан кейін кеден органының лауазымды адамдары:
1) тексеру жүргізу орнын, акт жасау күнін;
2) кеден органының тексеру жүргізген лауазымды адамдарының лауазымын, тегін,
атын, әкесінің атын (ол болған кезде);
3) тексерілетін адамның тегін, атын, әкесінің атын (ол болған кезде) не толық
атауын;
4) тексерілетін тұлғаның тұрған жерін, банктік деректемелерін, сәйкестендіру
нөмірін;
5) тексерілетін тұлға басшысының және кедендік және қаржылық есептілікті
жүргізуге, кеден органдары өндіріп алатын кедендік төлемдер мен салықтарды төлеуге
жауапты лауазымды адамдарының тегін, атын, әкесінің атын (ол болған кезде);
6) алдыңғы тексеру және бұрын анықталған Қазақстан Республикасының кеден
заңнамасын бұзушылықтарды жою бойынша қабылданған шаралар туралы мәліметтерді;
7) тексерілетін тұлға ұсынған құжаттар туралы мәліметтерді;
8) Қазақстан Республикасының заңнамалық актісінің тиісті нормаларына сілтеме
жасай отырып, кеден ісі саласында анықталған құқық бұзушылықтардың егжей-тегжейлі
сипатын;
9) тексеру нәтижелері, кедендік тексеру жүргізу кезінде қабылданған шешімдер
туралы мәліметтерді;
10) тексеру жүргізген кеден органын;
11) кедендік тексеру нысанын көрсете отырып, кедендік тексеру актісін
жасайды.
19. Кедендік тексерудің нәтижелері бойынша ресімделген, екі данада жасалатын
және кедендік тексеруді жүргізген лауазымды адамдар қол қоятын және кедендік
тексеруді жүргізген кеден органының басшысы (оны алмастыратын адам) бекітетін
тексеру актісі жасалған күні көшпелі кедендік тексеру аяқталған күн болып
есептеледі.
Мұндай құжаттың бірінші данасы кедендік тексерудің материалдарына қосылады,
екінші данасы кедендік тексеру аяқталған күннен бастап күнтізбелік бес күннен
кешіктірілмей тексерілетін тұлғаға тапсырылады немесе тапсырылғаны туралы
хабарламасы бар тапсырысты почта жөнелтімімен жіберіледі.
20. Егер кедендік тексеру аяқталғаннан кейін Қазақстан Республикасының
заңнамасын бұзушылықтар анықталмаған жағдайда тексеру актісінде тиісті жазба
жүргізіледі.
21. Кедендік тексеру актісіне кеден органының лауазымды адамы жүргізген
құжаттардың көшірмелері, есеп айырысулар және тексеру барысында алынған басқа да
материалдар қоса тіркеледі.
22. Тексеру актісі нөмірленуге, буылуға және кеден органының мөрімен
бекітілуге тиіс тексеру актілерін арнайы тіркеу журналына тіркеледі.
23. Тексерілетін тұлға кедендік тексеру нәтижелерімен келіспеген жағдайда
тексеру актісіне тиісті жазба жазылады.
24. Кедендік тексеруді жүргізу кезінде оның нәтижелері бойынша кеден одағы
кеден заңнамасының және (немесе) Қазақстан Республикасы заңнамасының бұзылуы
анықталған кезде кеден ісі саласындағы уәкілетті орган белгілеген нысандар бойынша
кедендік төлемдер, салықтар және өсімпұлдар бойынша берешектерді өтеу туралы
хабарлама шығарылады және (немесе) бұзушылықтарды жою туралы талап қойылады.
Хабарлама кедендік тексеру нәтижелері бойынша кедендік төлемдерді, салықтарды
төлеу жөніндегі міндеттерге әсер ететін бұзушылықтар анықталған жағдайларда
шығарылады.
Кедендік тексеру барысында анықталған бұзушылықтарды жою туралы талап
кедендік тексеру нәтижелері бойынша кедендік төлемдерді, салықтарды төлеу жөніндегі
міндеттерге әсер етпейтін бұзушылықтар анықталған жағдайларда қойылады.
25. Хабарлама осы Кодекстің 160-бабында көзделген тәртіпке сәйкес
тексерілетін тұлғаға жіберіледі.
26. Бұзушылықтарды жою туралы талап тексерілетін тұлғаға кедендік тексеру
актісімен бір мезгілде беріледі немесе жолданады.
Бұзушылықтарды жою туралы талапты орындау мерзімі тексерілетін тұлғаға талап
табыс етілген күннен кейінгі күннен бастап күнтізбелік отыз күннен аспайтын
мерзімді құрайды.
27. Тексерілетін тұлға тексеру нәтижелеріне осы Кодексте көзделген тәртіппен
және мерзімдерде шағымдануға құқылы.
28. Осы бап осы Кодекстің 201, 208 және 210-баптарында көзделген жағдайларға
қолданылмайды.
222-бап. Кеден органының лауазымды адамдарының
көшпелі кедендік тексеру жүргізу үшін
тексерілетін тұлғаның объектісіне
қолжетімділігі
1. Тексерілетін тұлға кеден органының лауазымды адамдары кедендік тексеру
жүргізу туралы ұйғарымды және қызметтік куәліктерін көрсеткен кезде көшпелі
кедендік тексеру жүргізу үшін көрсетілген тұлғалардың тексерілетін тұлғаның
объектісіне (тұрғын үй-жайларды қоспағанда) қолжетімділігін қамтамасыз етуге
міндетті.
2. Егер Қазақстан Республикасының заңнамасымен жекелеген объектілерге
мемлекеттік органдардың лауазымды адамдары қолжетімділігінің арнайы тәртібі
белгіленсе, онда мұндай қолжетімділік осы заңнамада айқындалған тәртіппен
жүргізіледі.
3. Тексерілетін тұлға кеден органының лауазымды адамдарына объектіге
қолжетімділігінен мынадай жағдайларда, егер:
1) кедендік тексеру жүргізу туралы ұйғарым және (немесе) қызметтік куәліктер
көрсетілмесе;
2) кеден органдарының лауазымды адамдары және кедендік тексеруге тартылған
өзге де бақылаушы мемлекеттік органдардың лауазымды адамдары кедендік тексеру
жүргізу туралы ұйғарымда көрсетілмесе;
3) егер мұндай рұқсат Қазақстан Республикасының заңнамасына сәйкес қажет
болса, лауазымды адамдардың объектіге қолжетімдігіне арнайы рұқсаты болмаса бас
тартуға құқылы.
4. Тексерілетін тұлға көшпелі кедендік тексеруді жүргізетін лауазымды
адамдардың объектіге қолжетімділігінен бас тартқан кезде хаттама жасалады.
5. Хаттамаға тексеру жүргізетін лауазымды адамдар, тексерілетін тұлға не оның
өкілі қол қояды.
Көрсетілген хаттамаға қол қоюдан бас тартқан кезде тексерілетін адам бас
тарту себебі туралы жазбаша түсініктеме беруге міндетті.
Хаттаманың көшірмесі тексерілетін адамға не оның өкіліне беріледі.
Тексерілетін адам кеден органдарының лауазымды адамдарының және кедендік
тексеруге тартылған өзге де бақылаушы мемлекеттік органдардың лауазымды адамдарының
қолжетімділігін қамтамасыз етуден негізсіз бас тартқан жағдайда, олар екі куәгердің
қатысуымен қарсыласудың жолын кесе отырып және жабық үй-жайларды ашу арқылы
объектіге кіруге құқылы. Кеден органдары қарсыласудың жолын кесе отырып және жабық
үй-жайларды ашу арқылы объектілерге кірудің барлық жағдайлары туралы жиырма төрт
сағат ішінде прокурорға хабарлайды.
223-бап. Кеден органының лауазымды адамдарының кедендік
тексеру жүргізу кезіндегі құқықтары мен
міндеттері
1. Кеден органының лауазымды адамдары кедендік тексеру жүргізу кезінде:
1) коммерциялық, көлік (тасымалдау) құжаттарын, бухгалтерлік есеп және
есептілік құжаттарын және басқа да, оның ішінде тексерілетін тауарларға қатысты
электрондық жеткізгіштердегі ақпаратты талап етуге, алуға және тексеруге;
2) тексерілетін тұлғалардан оларға қатысты көшпелі кедендік тексеру
жүргізілетін тауарларды көрсетуді талап етуге;
3) кедендік бақылау мақсаттары үшін есептілікті ұсынуды талап етуге;
4) Қазақстан Республикасының заңнамасына сәйкес кедендік тексеру жүргізу үшін
қажетті, ұйымдардың шоттары бойынша ақша қозғалысына қатысты, оның ішінде банктік
құпия бар ақпаратты және құжаттарды банктерден талап етуге және алуға;
5) салық, өзге де мемлекеттік органдардан қажетті ақпарат пен құжаттарды,
оның ішінде Қазақстан Республикасының заңнамасына сәйкес коммерциялық, банктік,
салықтық және заңнамамен қорғалатын өзге де құпиясы бар қажетті ақпарат пен
құжаттарды сұратуға және алуға;
6) Қазақстан Республикасының заңнамасында белгіленген тәртіппен көшпелі
кедендік тексерулер жүргізу кезінде тауарларға түгендеу жүргізуге (түгендеу
жүргізуді талап етуге);
7) кедендік тексеру жүргізуге байланысты халықаралық сұрау салуларды
жіберуге;
8) кедендік тексеру жүргізу туралы ұйғарымды және қызметтік куәліктерді
көрсете отырып, тексерілетін тұлғаның объектілеріне қол жеткізуге;
9) осы Кодекстің 25-тарауына сәйкес көшпелі кедендік тексерулер жүргізу
кезінде акт жасай отырып, тауарлардың сынамалары мен үлгілерін іріктеп алуды жүзеге
асыруға;
10) көшпелі кедендік тексерулер жүргізу кезінде алып қою актісін жасай
отырып, тексерілетін тұлғадан құжаттарды не олардың көшірмелерін алып қоюға;
11) Қазақстан Республикасының заңнамасында белгіленген тәртіппен көшпелі
кедендік тексеру жүргізілетін тауарларды иеліктен айыруға не өзге тәсілмен билік
етуге бағытталған іс-әрекеттердің жолын кесу үшін көшпелі кедендік тексеру жүргізу
мерзіміне тауарларға тыйым салуға немесе оларды алып қоюға;
12) тауарлар орналасқан үй-жайларға сүргі салуға;
13) кеден одағының заңнамасында және Қазақстан Республикасының заңнамасында
көзделген өзге де іс-әрекеттерді жүргізуге;
14) тауарларға және көлік құралдарына сүргі салуға;
15) көшпелі кедендік тексеру жүргізу кезінде тексерілетін тұлға өкілдерінің
жеке басын куәландыратын құжаттарын тексеруге құқылы.
2. Кедендік тексерулерді жүргізу кезінде кеден органдарының лауазымды
адамдары:
1) тексерілетін тұлғаның құқықтарын және заңды мүдделерін сақтауға, заңсыз
шешімдермен және әрекеттермен (әрекетсіздігімен) тексерілетін тұлғаларға зиян
келтіруге жол бермеуге;
2) көшпелі кедендік тексеру жүргізу кезеңінде тексерілетін тұлғаның
белгіленген жұмыс режимін бұзбауға;
3) кедендік тексерулер жүргізу барысында алынған кез келген ақпаратты тек
кеден мақсаттарында пайдалануға;
4) кедендік тексеруді жүзеге асыру кезінде белгілі болған құпия мәліметтерді
және салықтық, банктік және заңмен қорғалатын өзге де құпиясы бар мәліметтерді
жария етпеуге;
5) тексерілетін тұлғаның талабы бойынша Қазақстан Республикасы кеден
заңнамасының көшпелі кедендік тексерулер жүргізу тәртібіне қатысты ережелері туралы
қажетті ақпаратты беруге;
6) Қазақстан Республикасының заңнамасында көзделген жағдайларды қоспағанда,
кедендік тексерулер жүргізу барысында алынған және жасалған құжаттардың сақталуын
қамтамасыз етуге, олардың мазмұнын тексерілетін тұлғаның келісімінсіз жария
етпеуге;
7) тексерілетін тұлғаға оның тауарларды шығарғаннан кейін кедендік бақылау
жүргізу кезіндегі, оның ішінде сараптаманы (зерттеуді) тағайындау және жүргізу
кезіндегі, тауарлардың сынамалары мен үлгілерін алу кезіндегі құқықтары мен
міндеттері туралы ақпарат беруге;
8) кеден одағының кеден заңнамасында және Қазақстан Республикасының
заңнамасында көзделген өзге де міндеттерді орындауға міндетті.
224-бап. Тексерілетін тұлғаның кедендік тексеру жүргізу
кезіндегі құқықтары мен міндеттері
1. Тексерілетін тұлға кедендік тексеру жүргізу кезінде:
1) кеден органдарынан Қазақстан Республикасының кеден заңнамасының кедендік
тексерулерді жүргізу тәртібіне қатысты ережелері туралы ақпаратты сұратуға және
алуға;
2) оның иелігіндегі тауарлардың шығу фактісін, сондай-ақ кеден одағының кеден
заңнамасын және Қазақстан Республикасының заңнамасы сақталғанын растайтын қолдағы
барлық құжаттарды және мәліметтерді табыс етуге;
3) осы Кодексте белгіленген тәртіппен кеден органдарының шешімдеріне және
әрекеттеріне (әрекетсіздіктеріне) шағымдануға;
4) кеден одағының заңнамасында және Қазақстан Республикасының кеден
заңнамасында көзделген өзге де құқықтарды пайдалануға құқылы.
2. Тексерілетін тұлға кедендік тексеру жүргізу кезінде:
1) оларға қатысты кедендік тексеру жүргізілетін тауарларды көрсетуге;
2) кеден органының талабы бойынша белгіленген мерзімдерде, оның қандай
ақпарат жеткізгіште орналасқанына қарамастан, қағаз жеткізгіштегісін қоса отырып,
мәліметтерді және құжаттарды табыс етуге;
3) көшпелі кедендік тексеру жүргізетін лауазымды адамдардың тексерілетін
тұлғаның объектілеріне кедергісіз қолжетімділігін қамтамасыз етуге және жұмыс орнын
ұсынуға;
4) кедендік тексеруді жүргізу туралы ұйғарымның түпнұсқасында оны алғаны
туралы белгі жасауға;
5) егер кедендік тексеру мақсаттары үшін қажетті құжаттама қазақ және орыс
тілдерінен өзге тілде жасалса, кеден органының тексеруші лауазымды адамдарына
көрсетілген құжаттаманың аудармасын табыс етуге;
6) кедендік тексеру жүргізу туралы ұйғарымды көрсеткен күннен бастап екі
күнтізбелік күннен кешіктірмей кеден органының тексеруші лауазымды адамдарына
ақпараттарды табыс етуге жауапты тұлғалар шеңберін айқындауға;
7) көшпелі кедендік тексеру жүргізетін кеден органдарының лауазымды
адамдарына көшпелі кедендік тексеру жүргізу үшін қажетті құжаттарға (ақпаратқа)
қолжетімділікті қамтамасыз етуге;
8) кеден одағының заңнамасында және Қазақстан Республикасының заңнамасында
көзделген өзге де міндеттерді орындауға міндетті.
225-бап. Кедендік тексеру жүргізу мақсаттары үшін
құжаттар және мәліметтер ұсыну
1. Салық және өзге де мемлекеттік органдар кеден органдарының сұрау салуы
бойынша заңды тұлғаларды тіркеуге, салықтарды төлеуге және есептеуге қатысты
қажетті құжаттарды және мәліметтерді, бухгалтерлік есептілікті және оның ішінде
коммерциялық, банктік, салықтық құпияны құрайтын өзге де құжаттарды және
мәліметтерді Қазақстан Республикасының мемлекеттік, коммерциялық, банктік, салықтық
заңмен қорғалатын өзге де құпияны қорғау жөніндегі заңнамасының талаптарын сақтай
отырып табыс етеді.
2. Банктер кеден органының сұрау салуы бойынша кедендік тексеру жүргізу үшін
қажетті ұйымдардың шоттары бойынша ақша қозғалысына қатысты, оның ішінде Қазақстан
Республикасының заңнамасына сәйкес банктік құпияны құрайтын құжаттарды және
мәліметтерді табыс етеді.
25-тарау. Кедендік бақылау жүргізу кезіндегі
кедендік сараптама
226-бап. Осы тарауда пайдаланылатын негізгі ұғымдар
Осы тарауда мынадай негізгі ұғымдар пайдаланылады:
1) кедендік сараптама – кеден ісі саласындағы міндеттерді шешу үшін арнайы
және (немесе) ғылыми танымдарды пайдалана отырып, кедендік сарапшылар және (немесе)
өзге де сарапшылар жүзеге асыратын зерттеулерді ұйымдастыру және жүргізу;
2) кедендік сараптаманы жүргізетін ұйым – кеден органы (оның өңірлік
бөлімшелері) және кедендік сараптама жүргізуге уәкілетті өзге де ұйымдар;
3) кедендік сараптама объектісі – тауарлар, көлік құралдары, сәйкестендіру
құралдары, кедендік, коммерциялық және көлік (тасымалдау) құжаттары және өзге де
құжаттар, сондай-ақ осы құжаттарда қамтылған, кедендік сараптамаға жіберілетін
тауарларға қатысы бар мәліметтер;
4) кедендік сарапшы – кедендік сараптама жүргізуге уәкілетті кеден органының
лауазымды адамы;
5) кедендік сарапшының (сарапшының) қорытындысы – кеден ісі саласындағы
уәкілетті орган белгілеген тәртіппен ресімделген, жүргізілген зерттеулер
нәтижелерінің және кедендік сараптаманың қойылған сұрақтарға жауаптар түріндегі
қорытындыларын құрайтын құжат;
6) сынама – оңтайлы қажетті, стандарттау жөніндегі құжаттамамен белгіленген,
ұсынылып отырған және зерттелетін тауардың барлық көлемінің құрамын және қасиетін
сипаттайтын тауар немесе тауардың бір бөлігі;
7) үлгі – тауардың (өнімнің) барлық партиясының, сериясының құрылымына,
құрамына және қасиеттеріне сәйкес келетін тауар (өнім) бірлігі не одан әрі зерттеу
мақсатында іріктеп алынуы белгіленген тәртіппен тіркелетін, жазбаша және өзге де
көріну нысандарында ұсынылатын жалғыз дара объект;
227-бап. Кедендік сараптама тағайындау
1. Кедендік сараптама кедендік сараптаманы жүргізетін ұйымның үй-жайларында
да, сонымен бірге егер бұл зерттеу ерекшеліктерін не кедендік сараптама объектісін
жеткізу мүмкін еместігі ескеріле отырып, қажет болған кезде одан тыс жерлерде де
жүргізіледі.
2. Егер кедендік операцияларды жасау кезінде туындайтын мәселелерді түсіндіру
үшін арнайы және (немесе) ғылыми танымдар талап етілетін жағдайларда, кедендік
сараптама тағайындалады.
3. Кедендік сараптаманы кеден органдары тағайындайды және кедендік
сарапшылар, сондай-ақ өзге де уәкілетті ұйымдардың сарапшылары жүргізеді.
Өзге уәкілетті ұйымдарға кедендік сараптаманы тағайындау кедендік
сарапшылардың мұндай сараптаманы жүргізуі мүмкін болмаған жағдайда ғана
жүргізіледі.
Кедендік сарапшының (сарапшының) қорытындысын беру үшін қажетті арнайы және
(немесе) ғылыми танымдарға ие кез келген тұлға сарапшы ретінде тағайындалуы мүмкін.
Кеден органдарының лауазымды адамы болып табылмайтын сарапшы кедендік
сараптама жүргізу үшін Қазақстан Республикасының заңнамасына сәйкес тартылады.
4. Кедендік сараптама тауарларға, оның ішінде көлік құралдарына, кедендік
операцияларды жасау үшін қажетті кедендік, көліктік (тасымалдау), коммерциялық және
өзге де құжаттарға және оларды сәйкестендіру құралдарына қатысты тағайындалады.
5. Кеден органының уәкілетті лауазымды адамы жазбаша нысанда кедендік
сараптама тағайындау туралы шешім қабылдайды, онда оны жүргізудің негіздемесі,
сарапшының тегі, аты-жөні немесе кедендік сараптама жүргізілетін ұйымның не кеден
органының атауы, кедендік сарапшының (сарапшының) алдына қойылған мәселелер,
кедендік сарапшының (сарапшының) иелігіне ұсынылатын материалдар мен құжаттардың
тізбесі көрсетіледі.
Шешімде, сондай-ақ кедендік сарапшының (сарапшының) көрінеу жалған қорытынды
бергені үшін Қазақстан Республикасының заңдарында белгіленген жауапкершілігі
жөнінде кедендік сарапшыға (сарапшыға) ескертілгені туралы көрсетіледі.
Кеден органының кедендік сараптама тағайындау туралы шешімінің нысанын кеден
ісі саласындағы уәкілетті орган бекітеді.
6. Кедендік сараптаманы жүргізетін ұйымның басшысы немесе оны алмастырушы
адам:
1) кедендік сараптама жүргізу үшін ақпарат жеткіліксіз болған;
2) кедендік сараптаманы тағайындау туралы шешім тиісінше ресімделмеген;
3) сынамалар немесе үлгілер орамының сақталуы кедендік сараптаманы тағайындау
туралы шешімде көрсетілген сипаттамаға сәйкес келмеген;
4) кедендік сараптама жүргізетін ұйымның штатында талап етілетін біліктілігі
бар кедендік сарапшы болмаған;
5) кедендік сараптама жүргізу үшін қажетті материалдық-техникалық база,
арнайы жағдайлар болмаған;
6) кедендік сараптамаға жіберілетін сынамалар немесе үлгілер жеткізу,
тасымалдау кезінде зақымданған, бүлінген не ішінара жоғалған;
7) сынақтар немесе зерттеулер жүргізу үшін тауардың сынамалары мен үлгілері
болмаған және жеткіліксіз болған жағдайда кедендік сараптаманы тағайындау туралы
шешімді орындамастан, кедендік сараптама жүргізу үшін ұсынылған материалдарды,
құжаттарды, сынамалар мен үлгілерді қайтарады.
7. Кедендік сараптаманы жүргізуден бас тарту бас тартудың себептері көрсетіле
отырып, жазбаша түрде ресімделеді. Ұсынылған материалдар, құжаттар, сынамалар мен
үлгілер кедендік сараптаманы тағайындаған кеден органына қайтарылады.
8. Кеден органы кедендік сараптаманы тағайындау туралы шешім қабылданған
күннен кейінгі күннен кешіктірмей декларантты немесе кедендік тауарларға қатысты
өкілеттіктерге ие өзге де тұлғаны кедендік сараптаманың тағайындалуы туралы жазбаша
хабардар етеді.
9. Кедендік сараптаманы жүргізуге арналған шығыстар бюджет қаражаты есебінен
өтеледі.
228-бап. Кедендік сараптама жүргізудің тәртібі мен
мерзімі
1. Кедендік сараптама жүргізу тәртібі Кеден одағы комиссиясының шешімімен
айқындалады.
2. Кедендік сараптама жүргізу мерзімі кедендік сарапшы (сарапшы)
материалдарды жүргізуге қабылдаған күннен бастап жиырма жұмыс күнінен аспауға тиіс.
Зерттеудің салыстыру (салғастырмалы) әдістерін қолдануды және әр түрлі
ғылыми-техникалық құралдарды пайдалануды талап ететін, уақыты бойынша ұзақ болып
табылатын кедендік сараптаманың екі және одан да көп объектілеріне зерттеу жүргізу
кезінде кедендік сараптаманың мерзімі мұндай мерзімді ұзарту себептері көрсетіле
отырып, кедендік сараптаманы жүргізетін ұйым басшысының немесе оны алмастыратын
адамның жазбаша рұқсатымен, егер тауарларды шығару кедендік сараптама нәтижелерін
алғанға дейін жүзеге асырылмаса, тауарларды уақытша сақтау мерзімінен аспайтын
мерзімге ұзартылады.
3. Кедендік сараптаманы жүргізу мерзімі:
кедендік сарапшының (сарапшының) кедендік сараптаманы тағайындаған кеден
органы алдында оған қосымша материалдарды, сондай-ақ сынамаларды және (немесе)
үлгілерді ұсыну туралы өтініші болған;
кедендік сараптаманы тағайындаған кеден органының лауазымды адамынан
зерттеулер немесе сынақтар жүргізу барысында кедендік сараптамаға ұсынылған,
кедендік сараптаманы тағайындаған кеден органына қайтаруға жататын тауарларды,
құжаттарды, сынамаларды немесе үлгілерді елеулі зақымдауға немесе жоюға жазбаша
рұқсат алу қажет болған;
кедендік сараптама жүргізуге кіріскен кедендік сарапшы (сарапшы) дәлелді
себеппен (еңбекке уақытша жарамсыздық, іссапар) болмаған жағдайда тоқтатыла тұрады.
4. Кедендік сараптама нәтижелері бойынша кедендік сарапшының (сарапшының)
қорытындысы беріледі.
229-бап. Кедендік сараптама жүргізу үшін кеден
органдарының лауазымды адамы болып табылмайтын
сарапшыны (маманды) тарту тәртібі
1. Кедендік сараптама жүргізу үшін кеден органдарының лауазымды адамы болып
табылмайтын сарапшыны (маманды) тарту тәртібін кеден ісі саласындағы уәкілетті
орган белгілейді.
2. Кеден органдарының лауазымды адамы болып табылмайтын сарапшы (маман)
кедендік сараптаманы тағайындаған кеден органына сарапшыда (маманда) қажетті арнайы
және (немесе) ғылыми танымдардың болуын растайтын құжаттарды табыс етуге міндетті.
230-бап. Кедендік сарапшының (сарапшының) құқықтары
мен міндеттері
1. Кедендік сарапшы:
1) кедендік сараптаманы жүргізуге қатысты материалдармен танысуға;
2) кеден органының келісімімен кедендік сараптама ісін жүргізуге басқа да
кедендік сарапшыларды (сарапшыларды) тартуға;
3) егер қойылған мәселелер өз құзыретінен тыс болса кедендік сараптама үшін
материалдарды алған күннен бастап бір жұмыс күні ішінде кедендік сараптама
жүргізуден немесе өз құзыретіне жатпайтын мәселелерге жауап беруден бас тартуға;
4) кедендік сараптама үшін материалдарды алған күннен бастап үш жұмыс күні
ішінде кедендік сараптама жүргізуге қажетті қосымша материалдарды жазбаша нысанда
сұратып алуға;
5) кедендік сарапшының (сарапшының) қорытындысын беру үшін қажетті
материалдар мен құжаттарды, оның ішінде зерттеу үшін сынамалар мен үлгілерді алуға;
6) кедендік сараптаманы тағайындаған кеден органының лауазымды адамының
келісімі бойынша өзінің арнайы және (немесе) ғылыми танымдарына және құзыретіне
сәйкес, олардың алдына қойылған сұрақтарды редакциялауға, анықтауға және
нақтылауға;
7) жарияланған арнайы және өзге де дереккөздерден ғылыми-техникалық ақпаратты
пайдалануға;
8) өзінің сынақтары мен зерттеулерінің нәтижелерін және (немесе) сынамалар
мен үлгілерге басқа зерттеу немесе сарапшы ұйымдары жүргізген зерттеу нәтижелерін
пайдалануға;
9) кедендік бақылау жүргізуге қатысуға;
10) кедендік сараптама мәселелері бойынша консультациялар беруге құқылы.
2. Кедендік сарапшы (сарапшы):
1) кедендік сараптамаға қатысты материалдармен танысуға;
2) кедендік сарапшының (сарапшының) қорытындысына кедендік мақсаттар үшін
маңызы бар, олар бойынша сұрақтар қойылмаған мән-жайлар туралы қорытындылар
енгізуге;
3) оларға қолжетімділігі мен олардың дұрыстығы сақталған кезде кедендік
сараптамаға ұсынылған сынамалар мен үлгілерге зерттеулер жүргізуге, зерттеулердің
нәтижелерін толық, жан-жақты және объективті бағалау негізінде кедендік сарапшының
(сарапшының) қорытындысын ұсынуға;
4) кедендік сараптаманы жүргізу нәтижесінде алынған мәліметтерді жария
етпеуге, Қазақстан Республикасының заңнамасында көзделген жағдайларды қоспағанда,
оларды өзге де мақсаттарда пайдаланбауға және үшінші тұлғаларға бермеуге;
5) кедендік сараптама жүргізудің белгіленген мерзімдерін сақтауға міндетті.
3. Өзінің міндеттерін орындамаған немесе тиісінше орындамаған жағдайда
кедендік сарапшы (сарапшы) Қазақстан Республикасының заңдарына сәйкес жауапты
болады.
231-бап. Декларанттың, тауарларға қатысты өкілеттіктерге
ие өзге тұлғаның және олардың өкілдерінің
кедендік сараптаманы тағайындау және жүргізу
кезіндегі құқықтары
1. Кедендік сараптаманы тағайындау және жүргізу кезінде декларант, тауарларға
қатысты өкілеттіктерге ие өзге тұлға және олардың өкілдері:
1) кедендік сараптаманы тағайындаған кеден органына сол бойынша кедендік
сарапшының (сарапшының) қорытындысын алу үшін кедендік сарапшыға (сарапшыға)
қосымша сұрақтар қою туралы өтінішін мәлімдеуге;
2) кедендік сарапшының (сарапшының) қорытындысымен танысуға және кедендік
сараптаманы тағайындаған кеден органынан осындай қорытындының көшірмесін алуға;
3) кедендік сараптама жүргізу үшін кеден органдарының сынамалар мен үлгілерді
іріктеп алуы кезінде қатысуға;
4) қосымша немесе қайталама кедендік сараптама жүргізу туралы өтініш жасауға
құқылы.
2. Декларанттың, тауарларға қатысты өкілеттіктерге ие өзге тұлғаның немесе
олардың өкілінің өтініші қанағаттандырылған жағдайда кедендік сараптаманы
тағайындаған кеден органының лауазымды адамы тиісті шешім шығарады.
Өтінішті қанағаттандырудан бас тартқан кезде кеден органының лауазымды адамы
бұл туралы өтініш берген тұлғаға жазбаша нысанда дәлелді түрде хабарлауға тиіс.
232-бап. Кедендік сарапшының (сарапшының) қорытындысы
1. Кедендік сарапшының (сарапшының) қорытындысында:
1) кедендік сараптама жүргізудің орны, нөмірі және күні;
2) кедендік сараптама жүргізу үшін негіздеме;
3) кедендік сараптаманы жүргізген кедендік сарапшының (сарапшының) тегі, аты,
әкесінің аты (ол болған кезде) және оның біліктілігі;
4) кедендік сарапшының (сарапшының) кедендік сараптама жүргізу кезінде
қасақана жалған қорытынды бергені үшін әкімшілік немесе қылмыстық жауаптылығы
жөнінде ескертілгені туралы кедендік сараптама жүргізген ұйымның мөрімен
расталатын, оның қолымен куәландырылған белгі;
5) кедендік сарапшының (сарапшының) алдына қойылған мәселелер;
6) кедендік сараптама жүргізу үшін кедендік сарапшыға (сарапшыға) ұсынылған
құжаттардың, материалдардың, сынамалар мен үлгілердің тізбесі;
7) қолданылған әдістерді, пайдаланылған аспаптар мен жабдықтарды көрсете
отырып, зерттеулердің мазмұны мен нәтижелері, зерттеулердің нәтижелерін бағалау,
қойылған мәселелер бойынша түйіндер және олардың негіздемесі көрсетіледі.
2. Кедендік сарапшының (сарапшының) немесе бірнеше сарапшының қорытындысын
көрнекілейтін материалдар мен құжаттар сол қорытындыға қоса тіркеледі және оның
құрамдас бөлігі болып табылады.
Қосымшаларға және (немесе) көрнекі материалдарға кедендік сарапшы (сарапшы)
қол қояды және кедендік сараптаманы жүргізген ұйымның мөрімен куәландырылады.
Егер кедендік сараптама бірнеше сарапшының қатысуымен өткізілген болса,
кедендік сарапшының (сарапшының) қорытындысына барлық сарапшы қол қояды және
кедендік сараптаманы жүргізген ұйымның мөрімен расталады.
Кедендік сарапшының (сарапшының) қорытындысындағы түйіндер қойылған
сұрақтарға жауаптар түрінде жазылады, бұл ретте жауаптардың берілу реті қойылған
сұрақтардың ретіне сәйкес келуге тиіс.
3. Кедендік сарапшының (сарапшының) қорытындысы жазбаша түрде екі данада
ресімделеді, бір данасы кедендік сараптама жүргізген ұйымда қалады, екінші данасы
кедендік сараптаманы тағайындаған кеден органына жіберіледі.
233-бап. Кедендік сараптаманың түрлері
1. Кедендік бақылау мақсатында кедендік сараптаманың мынадай: сәйкестендіру,
тауартанушылық, материалтанушылық, технологиялық, криминалистік және іс жүргізуде
қажеттілік туындайтын өзге де түрлері жүргізіледі.
2. Тартылатын кедендік сарапшылардың (сарапшылардың) санына қарай жеке-дара,
комиссиялық немесе кешенді кедендік сараптама тағайындалады.
Жеке-дара кедендік сараптаманы кедендік сарапшы (сарапшы) жеке-дара
жүргізеді.
Комиссиялық кедендік сараптаманы бір мамандықтағы кедендік сарапшылардың
(сарапшылардың) комиссиясы жүргізеді. Кедендік сарапшылардың (сарапшылардың)
арасында келіспеушіліктер болған кезде олардың әрқайсысы немесе сарапшылардың бір
бөлігі кедендік сарапшының (сарапшының) бөлек қорытындысын ұсынуға құқылы.
Кешенді кедендік сараптаманы іс үшін маңызы бар мәнжайларды анықтау үшін
кедендік сарапшылардың (сарапшылардың) құзыреті шегінде әр түрлі мамандықтағы
білімдерді пайдалану негізінде зерттеу қажет болған жағдайда, кедендік
сарапшылардың (сарапшылардың) комиссиясы жүргізеді. Әрбір кедендік сарапшы
(сарапшы) кедендік сарапшы (сарапшы) қорытындысының өзі кедендік сараптама
жүргізген бөлігіне қол қояды.
3. Кедендік сараптама бастапқы, қосымша және қайталама сараптама болып
бөлінеді.
Бастапқы кедендік сараптама объектілерді, сынамаларды және үлгілерді зерделеу
үшін кеден органының өтініші бойынша жүргізіледі.
Қосымша кедендік сараптама жаңадан ашылған мән-жайлар бойынша тағайындалады.
Қосымша кедендік сараптама жүргізу сол немесе басқа кедендік сарапшыға (сарапшыға)
тапсырылады.
Қайталама кедендік сараптама декларант, сондай-ақ кедендік сараптаманы
тағайындаған кеден органы бастапқы және (немесе) қосымша кедендік сараптамалардың
нәтижелері бойынша кедендік сарапшының (сарапшының) қорытындысымен келіспеген
жағдайларда жүргізіледі.
Қайталама кедендік сараптама бастапқы және (немесе) қосымша кедендік
сараптамаларды жүргізген кедендік сарапшыны (сарапшыларды) қоспағанда, екі және
одан да көп кедендік сарапшылардан (сарапшылардан) тұратын комиссияға тапсырылады.
Бастапқы және (немесе) қосымша кедендік сараптамаларды жүргізген кедендік
сарапшылар (сарапшылар) қайталама кедендік сараптама жүргізілген кезде оған қатысуы
және комиссияға түсіндірме беруі мүмкін, алайда олар кедендік сарапшының
(сарапшының) қорытындысын зерттеуге және жасауға қатыспайды.
Қайталама кедендік сараптаманы жүргізу тәртібі Кеден одағы комиссиясының
шешімімен айқындалады.
Қосымша және қайталама кедендік сараптамаларды жүргізу кезінде кедендік
сарапшыға (сарапшыға) міндетті түрде алғашқы кедендік сараптаманың нәтижелері
ұсынылады.
234-бап. Тауарлардың сынамалары мен үлгілері
1. Кедендік сараптаманы жүзеге асыру мақсатында кеден органының лауазымды
адамы осы Кодекстің 223 және 299-баптарында көзделген кедендік тексеруді және
кедендік декларациялауды жүргізу кезінде тауарлардың сынамалары мен үлгілерін
іріктеп алуды жүргізеді. Тауарлардың сынамалары мен үлгілерін іріктеп алу осы
баптың 2-тармағында көрсетілген жағдайларды қоспағанда, декларанттың не кеден ісі
саласындағы қызметті жүзеге асыратын тұлғаның немесе олардың өкілдерінің қатысуымен
жүзеге асырылады. Кеден органдары лауазымды адамдарының тауарлардың сынамалары мен
үлгілерін іріктеп алу тәртібін Қазақстан Республикасының Үкіметі белгілейді.
Арнайы және (немесе) ғылыми танымдарды пайдалану және техникалық құралдарды
қолдану қажет болған кезде тауарлардың сынамалары мен үлгілерін іріктеп алу
кедендік сарапшының (сарапшының) қатысуымен жүргізіледі. Кеден органы лауазымды
адамының кедендік сараптаманы жүргізетін ұйымға өтініші кедендік сарапшының
(сарапшының) тауарлардың сынамалары мен үлгілерін іріктеп алуға қатысуы үшін негіз
болып табылады.
2. Егер, осы Кодекстің 205-бабының 5-тармағында көрсетілген жағдайларда,
кедендік декларациялауды жүзеге асыру кезінде декларант не кеден ісі саласындағы
қызметті жүзеге асыратын тұлға немесе олардың өкілдері болмаса, онда кеден
органының лауазымды адамы екі куәгердің қатысуымен тауарлардың сынамалары мен
үлгілерін іріктеп алуды дербес жүргізуге құқылы.
Декларант немесе сыртқы экономикалық қызметке қатысушы кедендік тексеруді
жүзеге асыру кезінде тауарлардың сынамалары мен үлгілерін іріктеп алуды жүргізуден
немесе оған қатысудан жазбаша бас тартқан жағдайда, кеден органының лауазымды адамы
екі куәгердің қатысуымен тауарлардың сынамалары мен үлгілерін іріктеп алуды дербес
жүргізеді.
3. Тауарлардың сынамалары мен үлгілері олардың зерттеу мүмкіндігін және
Қазақстан Республикасының заңнамасына сәйкес стандарттау жөніндегі нормативтік
құжаттамаға сәйкес талаптардың сақталуын қамтамасыз ететін ең аз мөлшерде алынады.
Тауарлардың сынамалары мен үлгілерін іріктеп алу туралы Кеден одағы
комиссиясының шешімімен белгіленген нысан бойынша үш данада акт жасалады.
Бірінші дана кеден органында қалады; екінші данасы тауарлардың іріктеп
алынған сынамаларымен және үлгілерімен бірге кедендік сараптаманы жүргізуге
уәкілетті ұйымға жіберіледі; үшінші данасы декларантқа, тауарларға қатысты
өкілеттіктерге ие өзге де тұлғаға немесе, егер олар анықталса, олардың өкілдеріне
табыс етілуге (жіберілуге) жатады.
4. Декларант, тауарларға қатысты өкілеттіктерге ие өзге де тұлға немесе
олардың өкілдері кеден органдарының лауазымды адамдары тауарлардың сынамалары мен
үлгілерін іріктеп алуы кезінде қатысады. Көрсетілген тұлғалар кеден органдарының
лауазымды адамдарына тауарлардың сынамалары мен үлгілерін іріктеп алуға
жәрдемдесуге, оның ішінде өз есебінен қажетті жүк операциялары мен өзге де
операцияларды жүзеге асыруға міндетті. Декларант, тауарларға қатысты өкілеттіктерге
ие тұлға немесе олардың өкілі болмаса, тауарларды табыс еткеннен кейін күнтізбелік
он күн өткен соң ол келмеген жағдайда, сондай-ақ кейінге қалдыруды күтпейтін мән-
жайларда тауарлардың сынамалары мен үлгілерін кеден органдарының лауазымды адамдары
іріктей алады. Мұндай жағдайларда тауарлардың сынамалары мен үлгілерін іріктеу екі
куәгердің қатысуымен тауарлардың сынамалары мен үлгілерін іріктеу туралы акт жасала
отырып, жүзеге асырылады.
Тауарлардың сынамалары мен үлгілерін декларант, тауарларға қатысты
өкілеттіктерге ие өзге тұлғалар немесе олардың өкілдері болмаған кезде кеден
органдары осы Кодекстің 205-бабының 5-тармағында көзделген жағдайларда іріктеп
алады.
Бұл жағдайларда тауарлардың сынамалары мен үлгілерін іріктеп алу екі
куәгердің қатысуымен жүзеге асырылады.
5. Тауарлардың сынамалары және (немесе) үлгілері оларды орамның бүтіндігін
бұзбай алу мүмкін болмайтындай етіп оралады.
6. Кеден органы декларантта, тауарларға қатысты өкілеттіктерге ие өзге де
тұлғада немесе олардың өкілдерінде тауарлардың сынамалары мен үлгілерін іріктеп алу
нәтижесінде туындаған шығыстарды өтемейді.
7. Кедендік сараптама аяқталғаннан кейін сынамалар мен үлгілер:
тауарлардың сынамалары мен үлгілері зерттеу процесінде жұмсалған не
зерттеулер және (немесе) сынақтар нәтижесінде жойылған;
тауарға ілеспе құжаттарда көрсетілген тауарлардың құрамы кедендік сараптама
жүргізу барысында алынған тауарлардың құрамына сәйкес келмейтіні анықталған, соның
нәтижесінде мұндай сынамалар мен үлгілер мерзімі стандарттау жөніндегі нормативтік
құжаттамада айқындалған мерзімге сақтауда қалған;
тауарлардың сынамалары мен үлгілері Қазақстан Республикасының заңнамасына
сәйкес жойылуға немесе кәдеге жаратуға жататын жағдайларды қоспағанда, кедендік
сараптаманы тағайындаған кеден органының лауазымды адамына қайтарылады.
Ескерту. 234-бапқа өзгеріс енгізілді - ҚР 2011.07.05 N 452-IV (2011.10.13
бастап қолданысқа енгізіледі) Заңымен.
235-бап. Сараптама қызметі саласындағы ынтымақтастық
Кедендік сараптамалар жүргізетін ұйым осы Кодекске сәйкес бірлескен ғылыми
зерттеулер жүргізу, ғылыми және әдістемелік ақпарат алмасу, кәсіби даярлық және
кедендік сарапшылардың біліктілігін арттыру мақсатында сараптама қызметін жүзеге
асыратын ұйымдармен және қызметтермен байланыс орнатуға құқылы.
236-бап. Кеден одағына мүше мемлекеттердің кедендік
сарапшыларын тарта отырып, кедендік
сараптама жүргізу
1. Кедендік сараптаманы тағайындаған кеден органы осы Кодексте белгіленген
тәртіппен, өз бастамашылығымен не кедендік сараптамалар жүргізетін ұйым басшысының
өтініші бойынша кеден одағына мүше мемлекеттердің кедендік сараптама саласындағы
кедендік сарапшыларын тарту туралы өтініш білдіруге құқылы.
2. Кеден одағына мүше мемлекеттердің кедендік сарапшыларын тарта отырып,
кедендік сараптама жүргізу осы Кодексте белгіленген тәртіппен жүзеге асырылады.
26-тарау. КЕДЕНДІК БАҚЫЛАУ ЖҮРГІЗУ КЕЗІНДЕ ТАУАРЛАРДЫ
ЖӘНЕ ОЛАРҒА АРНАЛҒАН ҚҰЖАТТАРДЫ ҰСТАУ
237-бап. Кедендік бақылау жүргізу кезінде ұстауға
жататын тауарлар мен құжаттар
1. Кедендік бақылау жүргізу кезінде осы
Кодекстің 244, 268, 283, 290, 312, 335, 338, 410 және 466-баптарында белгіленген
жағдайларда кеден органдарының лауазымды адамдары қылмыстар немесе әкімшілік құқық
бұзушылықтар мәні болып табылмайтын тауарларды және оларға арналған құжаттарды
ұстайды.
2. Тауарлар және оларға арналған құжаттар ұсталған жағдайда кеден органы
Кеден одағы комиссиясының шешімімен белгіленген нысан бойынша хаттама жасайды.
3. Ұсталған тауарлар және оларға арналған құжаттар алып қойылады және осы
Кодексте белгіленген мерзімдер ішінде кеден органдарында сақталады.
Ұсталған тауарлар уақытша сақтау қоймаларына немесе кеден органы анықтаған
өзге де орындарға орналастырылады.
4. Кеден органдары тауарларды ұстаған кезде осы баптың
3-тармағына сәйкес ұсталған тауарларды сақтау жөніндегі шығыстарды осы
Кодекстің 239-бабында көрсетілген, тауарлар іс жүзінде қайтарылатын тұлғалар
өтейді. Осы Кодекстің 238-бабының 1 және
2-тармақтарында көзделген мерзімдерде мұндай тұлғалар талап етпеген ұсталған
тауарларды сақтау жөніндегі шығыстар осы Кодекстің
241-бабының 1-тармағының ережелерін ескере отырып, көрсетілген тауарларды сатудан
алынған сома есебінен өтеледі.
5. Ұсталған тауарларды сақтау жөніндегі шығыстарды өтеу тәртібін Қазақстан
Республикасының Үкіметі айқындайды.
238-бап. Ұсталған тауарларды және оларға арналған
құжаттарды сақтау мерзімдері
1. Осы баптың 2-тармағында көрсетілген тауарларды қоспағанда, ұсталған
тауарларды және оларға арналған құжаттарды кеден органдары бір ай бойы, ал тез
бұзылатын азық-түліктерді жиырма төрт сағат сақтайды.
2. Кеден одағының кедендік аумағына әкелуге немесе мұндай аумақтан тыс
жерлерге әкетуге тыйым салынған тауарлар және оларға арналған құжаттар кеден
органдарында үш тәулік бойы сақталады.
3. Ұсталған тауарларды сақтау мерзімі – оларды ұстаған күннен бастап, ал тез
бұзылатын азық-түліктерге оларды ұстаған кезден бастап есептеледі.
239-бап. Ұсталған тауарларды және оларға арналған
құжаттарды қайтару
1. Ұсталған тауарлар және оларға арналған құжаттар декларанттарға, ал егер
тауарларды декларациялау жүргізілмесе тауарлардың меншік иелеріне, ал меншік иесі
шетелдік тұлға болып табылған не кеден органында тауарлардың меншік иесі туралы
мәліметтер болмаған жағдайларда – осы бапта белгіленген ерекшеліктер ескеріле
отырып, ұстау кезінде тауарлар иелігінде болған тұлғаларға қайтарылады.
2. Кеден одағының кедендік аумағына әкелу кезінде ұсталған, кеден одағының
кедендік шекарасы арқылы өткізуге тыйым салынған тауарлар және оларға арналған
құжаттар осы баптың 1-тармағында көрсетілген, бұл аумақтан тыс жерлерге қайта әкету
үшін кеден органына мұндай тауарларды қайтару үшін бірінші болып жүгінген,
тұлғалардың кез келгеніне қайтарылады.
3. Кеден одағының кедендік шекарасы арқылы өткізуге тыйым салынған және
(немесе) шектеулер қойылған, кеден одағының кедендік аумағынан әкету кезінде
ұсталған тауарлар және оларға арналған құжаттар, егер Қазақстан Республикасының
заңнамасында осы тауарларды иеленуге жол берілсе, декларантқа немесе өзге де
тұлғаларға кеден одағының кедендік аумағында пайдалану үшін қайтарылады.
4. Кеден одағының кедендік шекарасы арқылы өткізуге шектеулер қойылған
тауарлар және кеден одағының кедендік аумағына әкелу кезінде ұсталған оларға
арналған құжаттар кеден органына осы Кодекске сәйкес белгіленген шектеулердің
сақталуы және тауарларды кедендік рәсіммен орналастыруды құжаттамалық растауды
ұсынған жағдайда декларантқа немесе өзге де тұлғаларға осы аумақтан тыс қайта әкету
немесе кеден одағының кедендік аумағында пайдалану үшін қайтарылады.
5. Осы баптың 2 – 4-тармақтарында көрсетілмеген өзге де жағдайларда ұсталған
тауарлар кедендік рәсімдердің бірімен орналастырғаннан кейін оларды осы кедендік
рәсіммен орналастырған тұлғаларға не олардың өкілдеріне қайтарылады.
6. Тауарларды кедендік рәсіммен орналастыруға байланысты кедендік
операцияларды жасауға құқылы тұлғаның сұрау салуы бойынша тауарларды кедендік
рәсіммен орналастыру қажет болған кезде кеден органы тауармен бірге ұсталған
құжаттарды мұндай тұлғаға тауарларды шығарғанға дейін қайтарады.
240-бап. Сақтау мерзімі өткен ұсталған тауарлармен
жасалатын іс-әрекеттер
1. Кеден органдары ұстаған және осы Кодекстің 239-бабында көрсетілген
тұлғалар талап етпеген тауарлар осы Кодекстің 238-бабының 1 және 2-тармақтарында
көзделген мерзімде сатылуға жатады, ал осы баптың 3-тармағында белгіленген
жағдайларда мұндай тауарлар жойылуға немесе өзгеше пайдалануға жатады.
2. Осы баптың 1-тармағында көрсетілген тауарларды сату, жою немесе өзге де
пайдалану Қазақстан Республикасының Үкіметі белгілеген тәртіппен жүзеге асырылады.
3. Сақтау және өткізу жөніндегі шығыстар олардың құнынан асып түсетін,
сондай-ақ Қазақстан Республикасының Үкіметі айқындайтын басқа да жағдайларда,
тауарлар жойылуға жатады.
Жою, сондай-ақ мұндай тауарларды сақтауға және тасымалдауға байланысты
шығыстарды өтеу декларанттың немесе өзге тұлғаның, ал аталған тұлғалар болмаған
кезде, егер тауарлардың жеке санаттарына қатысты өзгеше көзделмесе, Қазақстан
Республикасының бюджет заңнамасында белгіленген тәртіппен бюджет қаражаты есебінен
жүзеге асырылады.
241-бап. Сақтау мерзімі өткен ұсталған тауарларды
сатудан түскен сомаларға билік ету
1. Осы Кодекстің 240-бабының 1-тармағында көрсетілген тауарларды сатудан
алынған сомадан бірінші кезекте, ұсталған тауарларды ішкі тұтыну үшін шығаруды
кедендік рәсіммен орналастыру кезінде төленуге жататын, бұл тауарларды ұстау күніне
есептелген кедендік төлемдер, салықтар мөлшеріндегі сома, екінші кезекте тауарларды
тасымалдау, сақтау жөніндегі шығыстар және осы тауарларды сатуға байланысты өзге де
шығыстар ұсталынады.
2. Осы баптың 1-тармағында көзделген ұстауларды ескере отырып есептелген
тауарларды сатудан алынған сома декларанттарға, ал егер тауарларды декларациялау
жүргізілмесе, кеден органында олар туралы мәліметтер болған кезде, Қазақстан
Республикасының Үкіметі белгілеген тәртіппен оларды сатудан түскен ақша түскен
күннен кейінгі күннен бастап үш ай ішінде кеден органдарына жүгінген жағдайда
тауарлардың меншік иелеріне қайтарылады.
Кеден органдары осы тармақтың бірінші бөлігінде аталған тұлғаларды тауарларды
сатудан түскен қайтарылуға жататын соманың бар екендігі туралы хабардар етеді.
ЕРЕКШЕ БӨЛІМ
4-бөлім. КЕДЕНДІК ДЕКЛАРАЦИЯНЫ БЕРУ АЛДЫНДАҒЫ КЕДЕНДІК
ОПЕРАЦИЯЛАР
27-тарау. ТАУАРЛАРДЫ КЕДЕН ОДАҒЫНЫҢ КЕДЕНДІК ШЕКАРАСЫ
АРҚЫЛЫ ӨТКІЗУ ТУРАЛЫ НЕГІЗГІ ЕРЕЖЕЛЕР
242-бап. Тауарларды кеден одағының кедендік шекарасы
арқылы өткізу
1. Барлық тұлғалар кеден одағының кеден заңнамасында және осы Кодексте
белгіленген ережелерді сақтай отырып, тең негізде тауарларды кеден одағының
кедендік шекарасы арқылы өткізуге құқығы бар.
2. Тауарлар кеден одағының кедендік шекарасы арқылы кеден одағының
кеден заңнамасында белгіленген тәртіппен өткізіледі.
Тауарлардың жекелеген санаттары, оның ішінде керек-жарақтар, жеке пайдалануға
арналған тауарлар, халықаралық тасымалдаудың көлік құралдары үшін осы Кодекспен
және (немесе) кеден одағына мүше мемлекеттердің халықаралық шарттарымен оларды
кеден одағының кедендік шекарасы арқылы өткізудің ерекшеліктері белгіленуі мүмкін.
3. Кеден одағының кедендік шекарасы арқылы өткізілетін тауарлар кеден
одағының кеден заңнамасында және осы Кодексте белгіленген тәртіппен кедендік
бақылауға жатады.
Кедендік бақылауды жүргізу кезінде кеден органдары және олардың лауазымды
адамдары кеден одағының кеден заңнамасында және осы Кодексте көзделмеген талаптар
мен шектеулерді белгілеуге құқылы емес.
4. Дүлей зілзалалар, табиғи және техногендік сипаттағы төтенше жағдайлар
салдарын жою үшін қажетті тауарларды, бейбітшілікті сақтау не оқу-жаттығу өткізу
бойынша акцияларды орындау үшін қажетті әскери мақсаттағы өнімді, сондай-ақ тез
бұзылуға ұшырайтын тауарларды, тірі жануарларды, радиоактивті материалдарды,
жарылғыш заттарды, халықаралық почта жөнелтімдерін, экспресс-жүктерді, гуманитарлық
және техникалық көмекті, бұқаралық ақпарат құралдарына арналған хабарлар мен
материалдарды және осындай басқа да тауарларды кеден одағының кедендік аумағына
әкелу және осы аумақтан әкету кезінде кедендік декларацияны беру алдындағы кедендік
операциялар бірінші кезекте жүргізіледі.
243-бап. Тауарларды кеден одағының кедендік шекарасы
арқылы өткізу орындары
Кеден органының кедендік шекарасы арқылы өткізу орындары не Қазақстан
Республикасының Үкіметі айқындаған өзге де орындар тауарларды өткізу пункттері
болып табылады.
244-бап. Тауарларды кеден одағының кедендік
шекарасы арқылы өткізу кезінде тыйым салулар
мен шектеулерді сақтау
1. Егер осы Кодексте, кеден одағына мүше мемлекеттердің халықаралық
шарттарында, Кеден одағы комиссиясының шешімдерінде және мұндай тыйым салулар мен
шектеулер белгіленген Қазақстан Республикасының халықаралық шарттарына сәйкес
шығарылған Қазақстан Республикасының нормативтік құқықтық актілерінде өзгеше
белгіленбесе, тауарларды кеден одағының кедендік шекарасы арқылы өткізу тыйым
салулар мен шектеулер сақтала отырып жүзеге асырылады.
2. Кеден одағының кедендік аумағына әкелуге тыйым салынған, кеден одағының
кедендік аумағына келген тауарлар, егер Қазақстан Республикасының заңнамасында және
(немесе) халықаралық шарттарында өзгеше көзделмесе, кеден одағының кедендік
аумағынан тез арада әкетілуге жатады.
Көрсетілген тауарларды әкету жөнінде шаралар қабылдау тасымалдаушыға не, егер
осы Кодексте және (немесе) Қазақстан Республикасының халықаралық шарттарында өзгеше
көзделмесе, олардың меншік иесіне жүктеледі.
3. Кеден одағының кедендік аумағынан әкетуге тыйым салынған тауарлар, егер
Қазақстан Республикасының халықаралық шарттарында өзгеше көзделмесе, кеден одағының
кедендік аумағынан іс жүзінде әкетілуге жатпайды.
4. Егер әкелуге немесе әкетуге шектеу қойылған тауарларды кеден одағының
кедендік аумағына әкелу немесе мұндай аумақтан әкету кезінде шектеулердің
сақталғанын растайтын құжаттар ұсынылмаса, осы баптың 2 және 3-тармақтарының
ережелері қолданылады.
5. Осы баптың 2 және 4-тармақтарында көрсетілген тауарларды әкету мүмкін
болмаған немесе оларды тез арада әкету жүзеге асырылмаған жағдайда бұл тауарлар осы
Кодекстің 26-тарауына сәйкес ұсталуға жатады.
245-бап. Кеден одағының кедендік шекарасы арқылы өтетін
тауарларды пайдалану және (немесе) оларға
билік ету
1. Кеден одағының кедендік шекарасы арқылы өткізілетін тауарларды пайдалану
және (немесе) билік ету оларды кеден органы шығарғанға дейін кеден одағының
кеден заңнамасында белгіленген тәртіппен және шарттарда жүзеге асырылады.
2. Тауарларды кеден органы шығарғаннан кейін оларды пайдалану және (немесе)
оларға билік ету мәлімделген кедендік рәсімнің шарттарына сәйкес немесе осы
Кодекске сәйкес кедендік рәсімдермен орналастырылуға жатпайтын тауарлардың
жекелеген санаттары үшін белгіленген шарттарға сәйкес жүзеге асырылады.
246-бап. Жарамсыз болған, бүлінген немесе зақымданған
тауарлар
Кеден одағының кедендік аумағына әкелінген, оларды кедендік рәсіммен
орналастыруға байланысты, оның ішінде оларды уақытша сақтау кезеңінде кедендік
операциялар жасағанға дейін, сондай-ақ кедендік транзит кедендік рәсіміне сәйкес
тауарларды тасымалдау кезінде жарамсыз болған, авария немесе еңсерілмейтін күш
әсері салдарынан бүлінген немесе зақымданған тауарлар оларға қатысты одан әрі
кедендік операциялар жасау кезінде олар кеден одағының кедендік аумағына жарамсыз,
бүлінген немесе зақымданған түрде әкелінген ретінде қаралады.
247-бап. Мүдделі тұлғалардың тауарлардың сынамалары мен
үлгілерін алуы
1. Мүдделі тұлғалар және бақылаушы мемлекеттік органдар кеден органының
рұқсатымен, осы Кодексте (немесе) Қазақстан Республикасының заңнамасында
белгіленген жағдайларда, тауарлардың сынамалары мен үлгілерін іріктеп алуға құқылы.
2. Кеден органы тауарлардан сынамалары мен үлгілерін алуға, егер мұндай алу:
1) кедендік бақылау жүргізуді қиындатпаса;
2) тауарлардың сипаттамаларын өзгертпесе;
3) кедендік баждарды, салықтарды төлеуден жалтаруға немесе тыйым салулар мен
шектеулерді сақтамауға әкелмесе рұқсат береді.
3. Тауарлардың сынамалары мен үлгілеріне арналған жеке кедендік декларация
олар тауарларға арналған декларацияда көрсетілген жағдайда берілмейді.
28-тарау. ТАУАРЛАРДЫҢ КЕДЕН ОДАҒЫНЫҢ КЕДЕНДІК
АУМАҒЫНА КЕЛУІ
248-бап. Тауарлардың кеден одағының кедендік аумағына
келу орны және уақыты
1. Тауарлардың кеден одағының кедендік аумағына келуі тауарларды кеден
одағының кедендік шекарасы арқылы өткізу орындарында (бұдан әрі – келу орны) және
кеден органдарының осы орындардағы жұмыс уақыты кезінде жүзеге асырылады.
Тауарлардың жекелеген санаттары кеден одағының кедендік аумағына Қазақстан
Республикасының Үкіметі айқындаған орындарда ғана келуі мүмкін.
Тауарлар кеден одағының кедендік аумағына Қазақстан Республикасының Үкіметі
айқындаған жағдайларда және тәртіппен келу орны болып табылмайтын өзге де орындарға
келуі мүмкін.
Кеден органдары келу орындарының тізбесін жариялау үшін, оның ішінде
ақпараттық технологияларды пайдалана отырып жариялау үшін Кеден одағының
комиссиясына жіберіледі.
2. Кеден одағының кедендік шекарасын кесіп өткеннен кейін әкелінген
тауарларды тасымалдаушы келу орындарына немесе осы баптың 1-тармағында көрсетілген
өзге де орындарға жеткізуге және кеден органына ұсынуға тиіс. Бұл ретте тауарлардың
жай-күйін өзгертуге немесе олардың орамын бұзуға, сондай-ақ салынған пломбаларды,
мөрлерді және өзге де сәйкестендіру құралдарын өзгертуге, алып тастауға, жоюға
немесе зақымдауға жол берілмейді.
3. Кеден органдары келу орындары, белгіленген шектеулер және кеден
органдарының жұмыс уақыты туралы ақпаратты, оның ішінде ақпараттық технологияларды
пайдалана отырып беруге міндетті.
4. Осы тараудың ережелері кеден одағының кедендік аумағында орналасқан портқа
немесе әуежайға тоқтамастан кеден одағының кедендік аумағын кесіп өтетін су және
әуе кемелерімен тасымалданатын тауарларға, сондай-ақ құбыржол көлігімен және электр
беру желілері арқылы өткізілетін тауарларға қолданылмайды.
249-бап. Авария, еңсерілмейтін күш әсері немесе өзге де
мән-жайлар кезінде қолданылатын шаралар
1. Егер кеден одағының кедендік шекарасын кесіп өткеннен кейін тауарларды
келу орнына жеткізу үзілсе, сондай-ақ, егер су немесе әуе кемесі авария,
еңсерілмейтін күш әсері не тауарларды жеткізуге, белгіленген орындарға тоқтауды
немесе қонуды жүзеге асыруға кедергі келтіретін өзге де мән-жайлар салдарынан кеден
одағының кедендік аумағына мәжбүрлі тоқтаса немесе қонса, тасымалдаушы тауарлардың
сақталуын қамтамасыз ету үшін барлық шараларды қолдануға, жақын кеден органына осы
мән-жайлар мен тауарлардың тұрған жері туралы дереу хабарлауға, сондай-ақ
тауарларды апаруға немесе оларды жақын кеден органына (егер олардың халықаралық
тасымалдау көлік құралы зақымдалса) не кеден органы көрсеткен өзге орынға
тасымалдауды қамтамасыз етуге міндетті.
2. Осы баптың талаптарын сақтауға байланысты тасымалдаушыда туындаған
шығыстарды кеден органдары өтемейді.
250-бап. Тауарлардың кеден одағының кедендік аумағына
келуі туралы хабарлама
1. Тасымалдаушы осы Кодекстің 251-бабында көзделген құжаттар мен мәліметтерді
ұсыну арқылы тауарларды тасымалдауды жүзеге асыратын көліктің түріне қарай кеден
органын кеден одағының кедендік аумағына тауарлардың келуі туралы хабардар етуге
міндетті.
Құжаттарды тасымалдаушының атынан кеден өкілі не тасымалдаушының тапсырмасы
бойынша әрекет ететін өзге де тұлғалар табыс етуі мүмкін.
2. Тасымалдаушы, кеден өкілі не өзге де мүдделі тұлға кеден органына тауарлар
кеден одағының кедендік аумағына іс жүзінде келгеніне дейін олар туралы алдын ала
ақпаратты беруге құқылы. Кеден одағына мүше мемлекеттердің заңнамасында және
(немесе) халықаралық шарттарында көзделген жағдайларда тасымалдаушы тауарлар туралы
алдын ала ақпаратты беруге міндетті.
3. Тасымалдаушы құжаттарды электрондық құжаттар түрінде табыс етуге құқылы.
4. Аумағына тауар келіп түскен кеден одағына мүше мемлекеттің мемлекеттік
тілі болып табылмайтын тілде жасалған құжаттарды ұсынған кезде мұндай құжаттардағы
мәліметтерді аударуды тасымалдаушы немесе өзге мүдделі тұлға қамтамасыз етеді.
251-бап. Тауарларды тасымалдауды жүзеге асыратын
көлік құралына қарай кеден органына ұсынылатын
құжаттар мен мәліметтер
1. Тауарлар кеден одағының кедендік аумағына келген кезде тасымалдаушы
мынадай құжаттар мен мәліметтерді ұсынады:
1) автомобиль көлігімен халықаралық тасымалдау кезінде:
құжаттар:
халықаралық тасымалдау көлік құралына арналған құжаттар;
көлік (тасымалдау) құжаттары;
Дүниежүзілік почта одағының актілерінде айқындалған, халықаралық почта
жөнелтімдерін тасымалдау кезінде олармен ілесіп жүретін құжат;
тасымалданатын тауарларға арналған тасымалдаушыда бар коммерциялық құжаттар;
мәліметтер:
халықаралық тасымалдау көлік құралын мемлекеттік тіркеу туралы;
тауарларды тасымалдаушының атауы және мекенжайы;
тауарларды жөнелтуші елдің және межелі елдің атауы;
тауарларды жөнелтуші мен алушының атауы және мекенжайы;
тасымалдаушыда бар коммерциялық құжаттарға сәйкес тауарларды сатушы және
алушы туралы;
жүк орындарының саны, оларды таңбалау және тауарлар орамаларының түрлері
туралы;
тауарлардың атауы, сондай-ақ Тауарларды сипаттаудың және кодтаудың
үйлестірілген жүйесіне немесе Сыртқы экономикалық қызметтің тауар номенклатурасына
сәйкес бірінші төрт белгіден кем емес деңгейдегі кодтары;
тауарлардың брутто салмағы (килограммен) не өте ауқымды жүктерді қоспағанда,
тауарлардың көлемі (текше метрмен);
кеден одағының кедендік аумағына әкелуге тыйым салынған немесе шектеу
қойылған тауарлардың болуы туралы;
халықаралық тауар-көліктік жүкқұжат жасау орны және күні туралы;
2) су кемелерімен халықаралық тасымалдау кезінде:
құжаттар:
жалпы декларация;
жүк туралы декларация;
кеме керек-жарақтары туралы декларация;
кеме экипажының жеке заттары туралы декларация;
кеменің рөлі;
жолаушылардың тізімі;
Дүниежүзілік почта одағының актілерінде айқындалған, халықаралық почта
жөнелтімдерін тасымалдау кезінде олармен ілесіп жүретін құжат;
көлік (тасымалдау) құжаттары;
тасымалданатын тауарларға арналған тасымалдаушыда бар коммерциялық құжаттар;
мәліметтер:
кемені және оның ұлттық тиесілігін тіркеу туралы;
кеменің атауы және сипаттамасы;
капитанның тегі;
кеме агентінің тегі және мекенжайы;
кемедегі жолаушылардың саны, олардың тегі, аты, азаматтығы (бодандығы), туған
күні және жері, отырғызу және түсіру порты;
экипаж мүшелерінің саны және құрамы;
кемені жөнелтуші порттың және кіргізуші порттың атауы;
тауарлардың атауы, жалпы саны және сипаттамасы;
жүк орындарының саны, оларды таңбалау және тауарлар орамасының түрлері
туралы;
тауарларды тиейтін порттың және түсіретін порттың атауы;
осы портта түсіруге жататын тауарларға арналған теңіз (өзен) тасымалдау
шартының болуын және мазмұнын растайтын коносаменттердің немесе өзге құжаттардың
нөмірлері;
бортта қалатын тауарларды түсіретін порттардың атауы;
тауарларды жіберуші бастапқы порттардың атауы;
кемедегі кеме керек-жарақтарының атауы және олардың санын көрсету;
тауарлардың кемеде орналасуын сипаттау;
кеме бортында халықаралық почта жөнелтімдерінің болуы (болмауы) туралы;
экипаж мүшелеріндегі кеден одағына мүше мемлекеттердің валютасын және
валюталық құндылықтарын қоса алғанда, кеме бортында кеден одағының кедендік
аумағына әкелуге тыйым салынған немесе шектеу қойылған, құрамында есірткі, қатты
әсер ететін құралдар, психотроптық және улы заттар бар дәрілік құралдардың,
қаружарақтардың, оқдәрілердің болуы (болмауы) туралы;
3) әуе көлігімен халықаралық тасымалдау кезінде:
құжаттар:
азаматтық авиация саласындағы халықаралық шарттарда көзделген тасымалдаушының
стандарттық құжаты (бас декларация);
әуе кемесінің бортында тасымалданатын тауарлар туралы мәліметтер бар құжат
(жүк ведомосы);
борт керек-жарақтары туралы мәліметтер бар құжат;
көлік (тасымалдау) құжаттары;
тасымалданатын тауарларға арналған тасымалдаушыда бар коммерциялық құжаттар;
бортта тасымалданатын жолаушылар және олардың багажы туралы мәліметтер бар
құжат (жолаушы ведомосы);
Дүниежүзілік почта одағының актілерінде айқындалған, халықаралық почта
жөнелтімдерін тасымалдау кезінде олармен ілесіп жүретін құжат;
мәліметтер:
кеменің ұлттық тиесілігі белгілерін және тіркеу белгілерін көрсету;
рейстің нөмірі, ұшу бағытын, кеменің ұшып кету пунктін, келу пунктін көрсету;
кемені пайдаланушының атауы;
экипаж мүшелерінің саны туралы;
кемедегі жолаушылардың саны, олардың тегі және аты-жөні туралы, кіру және
шығу пункттерінің атауы;
тауарлардың атауы;
жүк жүкқұжатының нөмірі, әрбір жүк жүкқұжаты бойынша орындардың саны;
тауарларды тиеу пунктінің және түсіру пунктінің атауы;
кемеге тиелетін немесе одан түсірілетін борт керек-жарақтарының саны туралы;
кеме бортында халықаралық почта жөнелтімдерінің болуы (болмауы) туралы;
экипаж мүшелеріндегі кеден одағына мүше мемлекеттердің валютасын және
валюталық құндылықтарын қоса алғанда, кеме бортында кеден одағының кедендік
аумағына әкелуге тыйым салынған немесе шектеу қойылған, құрамында есірткі, қатты
әсер ететін құралдар, психотроптық және улы заттар бар дәрілік құралдардың, қару-
жарақтың, оқ-дәрілердің болуы (болмауы) туралы;
4) теміржол көлігімен халықаралық тасымалдау кезінде:
құжаттар:
көлік (тасымалдау) құжаттары;
теміржол жылжымалы құрамына арналған берілетін ведомость;
керек-жарақтар туралы мәліметтер бар құжат;
Дүниежүзілік почта одағының актілерінде айқындалған, халықаралық почта
жөнелтімдерін тасымалдау кезінде олармен ілесіп жүретін құжат;
тасымалданатын тауарларға арналған тасымалдаушыда бар коммерциялық құжаттар;
мәліметтер:
тауарларды жөнелтушінің атауы және мекенжайы;
тауарларды алушының атауы және мекенжайы;
тауарларды жөнелтуші станцияның және межелі станцияның атауы;
жүк орындарының саны, оларды таңбалау және тауарлар орамаларының түрлері
туралы;
тауарлардың атауы, сондай-ақ Тауарларды сипаттаудың және кодтаудың
үйлестірілген жүйесіне немесе Сыртқы экономикалық қызметтің тауар номенклатурасына
сәйкес бірінші төрт белгіден кем емес кодтары;
тауарлардың брутто салмағы (килограммен);
контейнерлердің сәйкестендіру нөмірлері.
2. Тасымалдау жүзеге асырылатын көлік түріне қарамастан, кеден органын кеден
одағының кедендік аумағына тауарлардың келуі туралы хабардар еткен кезде, тарифтік
емес реттеу шараларын қоспағанда, осы Кодекстің 244-бабының 1-тармағына сәйкес
тыйым салулар мен шектеулердің сақталуын растайтын құжаттар ұсынылады.
252-бап. Келу орындарында жасалатын кедендік операциялар
1. Келу орындарында тауарларды түсіру және қайта тиеу (ауыстырып тиеу),
сондай-ақ тауарды кеден одағының кедендік аумағына жеткізген көлік құралын басқа
көлік құралына ауыстыру жүзеге асырылуы мүмкін.
2. Тауарларды түсіру және қайта тиеу (ауыстырып тиеу), тауарды кеден одағының
кедендік аумағына жеткізген көлік құралын басқа көлік құралына ауыстыру кеден
органының жұмыс уақытында, кеден органының рұқсатымен және мүдделі тұлғаның сауал
салуы бойынша берілетін арнайы осы мақсаттарға арналған орындарда жүзеге асырылады.
3. Келу орындарында тауарларды уақытша сақтауға, оларды кедендік
декларациялауға және мәлімделген кедендік рәсімге сәйкес шығаруға байланысты
кедендік операцияларды жасауға жол беріледі.
4. Тасымалдаушы немесе өзге де мүдделі тұлға тауарларды уақытша сақтауға
немесе оларды кедендік рәсімге сәйкес кедендік декларациялауға байланысты кедендік
операцияларды тауарларды келген орнында кеден органына көрсеткеннен кейін үш сағат
ішінде жасауға міндетті.
Теміржол немесе су көлігімен тасымалданатын тауарларға қатысты тасымалдаушы
немесе өзге де мүдделі тұлға осы тармақтың бірінші бөлігінде көзделген кедендік
операцияларды тауарларды келген орнында кеден органына көрсеткеннен кейін кеден
органының келесі жұмыс күнінің аяқталу уақытынан кешіктірмей жасауға міндетті.
5. Тауарларды келу орнынан кеден органы белгілеген орынға жеткізу, егер
мұндай тауарлар келген орнында өзге кедендік рәсіммен орналастырылмаса немесе
оларға қатысты кеден одағының кеден заңнамасында көзделген өзге де кедендік
операциялар жасалмаса, кедендік транзит кедендік рәсіміне сәйкес жүзеге асырылады.
253-бап. Тауарлар кеден одағының кедендік аумағына келген
кезде кедендік әкелу баждарын, салықтарды төлеу
бойынша міндеттің туындауы мен тоқтатылуы және
оларды төлеу мерзімі
1. Тауарлар кеден одағының кедендік аумағына келген кезде тасымалдаушыда
кедендік әкелу баждарын, салықтарды төлеу бойынша міндет тауарлар кеден одағының
кедендік шекарасын кесіп өткен кезде туындайды.
2. Тауарлар кеден одағының кедендік аумағына келген кезде тасымалдаушыда
кедендік әкелу баждарын, салықтарды төлеу бойынша міндет:
1) тауарларды келу орнына жеткізген және уақытша сақтауға орналастырған
немесе келу орнында кедендік рәсіммен орналастырған кезде, сондай-ақ, егер осы
тауарлар кеден одағының кедендік аумағына келгеннен кейін тауарларды кеден одағының
кедендік шекарасы арқылы өткізу орнынан шықпаса, тауарлар кеден одағының кедендік
аумағынан кеткен кезде;
2) осы Кодекстің 129-бабының 2-тармағында белгіленген жағдайларда
тоқтатылады.
3. Тауарлар кеден одағының кедендік аумағына келген кезде:
1) тауарларды келу орнына жеткізбеген кезде – тауарлардың кеден одағының
кедендік шекарасын кесіп өткен күні, ал егер бұл күн анықталмаса – тауарларды келу
орнына жеткізбеу фактісі анықталған күн;
2) авария немесе еңсерілмейтін күш әсері салдарынан не тасымалдаудың
(тасымалдың) және сақтаудың қалыпты жағдайлары кезіндегі табиғи кему нәтижесінде
жойылуды (біржола жоғалуды) қоспағанда, тауарлардың келу орнында жоғалуы кезінде –
тауарлардың кеден одағының кедендік шекарасын кесіп өткен күні, ал егер бұл күн
анықталмаса – тауарлардың жоғалу фактісі анықталған күн;
3) келу орнында уақытша сақтауға орналастырмастан немесе оларды кедендік
рәсіммен орналастырмастан, тауарларды келу орнынан кеден одағы кедендік аумағының
қалған бөлігіне әкету кезінде – тауарлардың кеден одағының кедендік шекарасын кесіп
өткен күні, ал бұл күн анықталмаса – мұндай әкету фактісі анықталған күн кедендік
әкелу баждарын, салықтарды төлеу мерзімі болып саналады.
4. Кедендік әкелу баждары, салықтар тауарларды ішкі тұтыну үшін кедендік
шығару рәсімімен орналастыру кезінде төленуге тиісті болған кедендік әкелу
баждарының, салықтардың кедендік баждардың, салықтардың ставкаларын, кедендік
құнды, олардың табиғи мәндегі физикалық сипаттамасын (мөлшерін, массасын, көлемін
немесе өзге де сипаттамасын) және Қазақстан Республикасының салық заңнамасына
сәйкес белгіленген және тауарлардың кеден одағының кедендік шекарасын кесіп өту
күні, ал егер бұл күн анықталмаған болса, тауарларды келу орнына жеткізбеу, оларды
келген жерінде жоғалту не келген жерінде уақытша сақтауға орналастырмастан немесе
оларды кедендік рәсіммен орналастырмастан келген жерінен кеден одағының кедендік
аумағына алып шығу фактісі анықталған күні қолданыста болған валютаның нарықтық
бағамын басшылыққа ала отырып есептелген сомаларына сәйкес келетін мөлшерде
төленуге жатады.
29-тарау. ТАУАРЛАРДЫҢ КЕДЕН ОДАҒЫНЫҢ КЕДЕНДІК
АУМАҒЫНАН КЕТУІ
254-бап. Тауарлардың кеден одағының кедендік аумағынан
кету орны мен уақыты
1. Тауарлардың кеден одағының кедендік аумағынан кетуі тауарларды кеден
одағының кедендік шекарасы арқылы өткізу орындарында (бұдан әрі – кету орындары)
және кеден органдарының осы орындарда жұмыс істеуі кезінде жүзеге асырылады.
Тауарлардың жекелеген санаттары кеден одағының кедендік аумағынан Қазақстан
Республикасының Үкіметі айқындаған кету орындарында ғана кете алады.
Тауарлар кеден одағының кедендік аумағынан кету орны болып табылмайтын өзге
орындардан Қазақстан Республикасының Үкіметі айқындаған жағдайларда және тәртіппен
кете алады.
Кеден органдары кету орындарының тізбесін жариялау үшін, оның ішінде
ақпараттық технологияларды пайдалана отырып, Кеден одағының комиссиясына жолдайды.
2. Кеден органдары кету орындары туралы, белгіленген шектеулер туралы және
кеден органдарының жұмыс уақыты туралы ақпаратты ұсынуға, оның ішінде ақпараттық
технологияларды пайдалана отырып ұсынуға міндетті.
3. Осы тараудың ережелері кеден одағының кедендік аумағында орналасқан портқа
немесе әуежайға тоқтамастан кеден одағының кедендік аумағын кесіп өтетін су немесе
әуе кемелерімен тасымалданатын тауарларға, сондай-ақ құбыржол көлігімен және электр
беру желілері арқылы өткізілетін тауарларға қолданылмайды.
255-бап. Кету орындарында жасалатын кедендік операциялар
1. Тауарлардың кеден одағының кедендік аумағынан кетуі үшін тасымалдаушы
кеден органына кедендік декларацияны не оларды кеден одағының кедендік аумағынан
әкетуге жол беретін өзге де құжатты, сондай-ақ, егер осы Кодексте өзгеше
көзделмесе, тауарлар тасымалы жүзеге асырылатын көлік түріне қарай осы Кодекстің
251-бабында көзделген құжаттар мен мәліметтерді ұсынуға міндетті.
Тасымалдау жүзеге асырылатын көлік түріне қарамастан, тауарлардың кеден
одағының кедендік аумағынан кетуі үшін кеден органына осы Кодекстің 244-бабының 1-
тармағына сәйкес тыйым салулар мен шектеулердің сақталуын растайтын құжаттар
ұсынылады.
Кедендік декларация не тауарларды кеден одағының кедендік аумағынан әкетуге
жол беретін өзге де құжат, егер осы тауарлар кеден одағының кедендік аумағына
келгеннен кейін тауарларды кеден одағының кедендік шекарасы арқылы өткізу
орындарынан шықпаса, тауарлардың кеден одағының кедендік аумағынан кетуі үшін
ұсынылмайды.
2. Тасымалдаушы құжаттарды электрондық құжаттар түрінде ұсынуға құқылы.
3. Тасымалдаушының атынан құжаттарды кеден өкілі не тасымалдаушының
тапсырмасы бойынша әрекет ететін өзге де тұлғалар ұсынуы мүмкін.
4. Тауарлардың кеден одағының кедендік аумағынан кетуіне кеден органының
рұқсатымен жол беріледі.
Тауарлардың кеден одағының кедендік аумағынан кетуіне кеден органының рұқсаты
кедендік декларацияда не оларды кеден одағының кедендік аумағынан әкетуге жол
беретін өзге де құжатта және көлік (тасымалдау) құжаттарында кеден органының тиісті
белгілерін қою арқылы ресімделеді.
256-бап. Тауарларға кеден одағының кедендік аумағынан
кету кезінде қойылатын талаптар
1. Осы тармақтың екінші бөлігінде белгіленген жағдайларды қоспағанда, егер
бұл тауарлар кеден одағының кедендік шекарасы арқылы тауарларды өткізу орындарынан
шықпаса, тауарлар кеден одағының кедендік аумағынан оларды белгілі бір кедендік
рәсіммен орналастырған кезде не олар кеден одағының кедендік аумағына келуі кезінде
болған мөлшерде және жай-күйде кеден одағының кедендік аумағынан іс жүзінде
әкетілуге тиіс.
Осы тармақтың бірінші бөлігінде көрсетілген, табиғи тозу немесе кему
салдарынан не тасымалдаудың, тасудың және сақтаудың қалыпты жағдайлары кезінде
тауарлардың табиғи қасиеттерінің өзгеруі салдарынан тауарлар мөлшерінің және
(немесе) жай-күйінің өзгерулеріне, сондай-ақ көлік құралындағы төгілмейтін
қалдықтардың болуы салдарынан тауарлар мөлшерінің өзгерулеріне жол беріледі.
2. Адамдар, егер тауарлардың жоғалуы не жай-күйінің өзгеруі авария не
еңсерілмейтін күш әсері салдарынан болған жағдайда осы баптың ережелерін
сақтамағаны үшін, ал техникалық регламентте және ұлттық стандарттарда көзделген
жағдайларда өлшеу әдістерінің ағаттықтарынан тауарлардың мөлшері туралы мәліметтер
өзгерген кезде жауапты болмайды.
3. Кеден одағының тауарлары олар бойынша тауарлар мөлшерінің азаюы болған
себептерге қарамастан, олардың белгiлi бiр кедендiк рәсіммен орналастырылған
кезінде мәлімделген мөлшерден аз мөлшерде кеден одағының кедендік аумағынан
әкетілуі мүмкін.
Ескерту. 256-бапқа өзгеріс енгізілді - ҚР 2012.07.10 N 36-V (алғашқы ресми
жарияланғанынан кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі) Заңымен.
257-бап. Авария, еңсерілмейтін күш әсерi немесе өзге де
мән-жайлар кезінде қолданылатын шаралар
1. Егер тауарларды жеткізу кету орнынан кеден одағының кедендік шекарасын іс
жүзінде кесіп өту орнына дейін жеткізу авария, еңсерілмейтін күш әсері не
тауарларды мұндай жеткізуге кедергі келтіретін өзге де мән-жайлар салдарынан
үзілсе, тасымалдаушы тауарлардың сақталуын қамтамасыз ету үшін барлық шараларды
қолдануға, жақын жердегі кеден органына осы мән-жайлар мен тауарлардың тұрған жері
туралы дереу хабарлауға, сондай-ақ тауарларды тасымалдауды немесе оларды жақын
жердегі кеден органына не кеден органы көрсеткен өзге орынға тасымалдауды (егер
олардың халықаралық тасымалдау көлік құралы зақымдалса) қамтамасыз етуге міндетті.
2. Осы баптың талаптарын сақтауға байланысты тасымалдаушыда немесе өзге де
тұлғаларда туындаған шығыстарды кеден органдары өтемейді.
258-бап. Шетелдік тауарлар кеден одағының кедендік
аумағынан кеткен кезде кедендік әкелу баждарын,
салықтарды төлеу бойынша міндеттің туындауы
мен тоқтатылуы және оларды төлеу мерзімі
1. Шетелдік тауарлар кеден одағының кедендік аумағынан кеткен кезде
тасымалдаушыда кедендік әкелу баждарын, салықтарды төлеу бойынша міндет кеден
органы кеден одағының кедендік аумағынан тауарлардың кетуіне рұқсат берген кезден
бастап туындайды.
2. Шетелдік тауарлар кеден одағының кедендік аумағынан кеткен кезде
тасымалдаушыда кедендік әкелу баждарын, салықтарды төлеу бойынша міндет:
1) тауарлар кеден одағының кедендік шекарасын іс жүзінде кесіп өткен кезде;
2) осы Кодекстің 129-бабының 2-тармағында белгіленген жағдайларда
тоқтатылады.
3. Авария немесе еңсерілмейтін күш әсері салдарынан не тасымалдаудың
(тасымалдың) және сақтаудың қалыпты жағдайлары кезіндегі табиғи кему нәтижесінде
жойылуды (біржола жоғалуды) қоспағанда, егер тауарлар кеден одағының кедендік
шекарасын іс жүзінде кесіп өткенге дейін жоғалған болса, шетелдік тауарлар кеден
одағының кедендік аумағынан кеткен кезде тауарларды жоғалту күні, ал егер бұл күн
анықталмаса кеден органы кеден одағының кедендік аумағынан тауарлардың кетуіне
рұқсат берген күн кедендік әкелу баждарын, салықтарды төлеу мерзімі болып саналады.
4. Кедендік әкелу баждары, салықтар тауарларды ішкі тұтыну үшін кедендік
шығару рәсімімен орналастыру кезінде төленуге тиісті болған кедендік әкелу
баждарының, салықтардың кедендік баждардың, салықтардың ставкаларын, кедендік
құнды, олардың табиғи мәндегі физикалық сипаттамасын (мөлшерін, массасын, көлемін
немесе өзге де сипаттамасын) және Қазақстан Республикасының салық заңнамасына
сәйкес белгіленген және тауарларды жоғалту күні, ал егер бұл күн анықталмаған
болса, кеден органы тауарларды кеден аумағынан әкетуге рұқсат беру күні қолданыста
болған валютаның нарықтық бағамын басшылыққа ала отырып есептелген сомаларына
сәйкес келетін мөлшерде төленуге жатады.
30-тарау. ТАУАРЛАРДЫ УАҚЫТША САҚТАУ
259-бап. Тауарларды уақытша сақтау туралы жалпы
ережелер
1. Шетелдік тауарларды кедендік бақылаумен мәлімделген кедендік рәсімге
сәйкес оларды кеден органы шығарғанға дейін не кеден одағының кеден заңнамасында
көзделген өзге де іс-әрекеттерді жасағанға дейін уақытша сақтау орындарында
кедендік баждар, салықтар төлеместен сақтау тауарларды уақытша сақтау болып
табылады.
2. Тауарларды уақытша сақтау құбыржол көлігімен және электр желiлерi арқылы
тасымалданатын тауарларға қатысты, сондай-ақ кеден одағының кеден заңнамасында
көзделген өзге де жағдайларда қолданылмайды.
3. Тауарларға қатысты өкілеттіктері бар адамдардың немесе олардың өкілдерінің
уақытша сақтаудағы тауарларды пайдалануға, оның ішінде мәлімделген кедендік рәсімге
сәйкес шығарғанға дейін оларды уақытша сақтау орны аумағынан әкетуге не осы
Кодексте көзделген өзге де іс-әрекеттерді жасауға құқығы жоқ.
260-бап. Тауарларды уақытша сақтау орындары
1. Мыналар:
1) уақытша сақтау қоймалары;
2) өз тауарларын сақтау қоймалары;
3) кедендік және еркін қоймалар;
4) үй-жайлар, ашық алаңдар және уәкілетті экономикалық операторлардың өзге де
аумақтары;
5) осы Кодекстің 265-бабына сәйкес өзге де орындар тауарларды уақытша сақтау
орындары болып табылады.
2. Тауар иесінің өз тауарларын уақытша сақтауға арналған, кедендік
бақылаудағы үй-жайы және (немесе) ашық алаңы өз тауарларын уақытша сақтау қоймасы
болып табылады.
Өз тауарларын сақтау қоймалары мынадай талаптарға сай болуға тиіс:
1) меншігінде, шаруашылық жүргізуінде, жедел басқаруында немесе жалдауында
үй-жайлар және (немесе) ашық алаңдар болуға;
2) қажетті тиеу-түсіру механизмдері және арнаулы техникасы болуға, сондай-ақ
орналастырылатын тауарлар мен көлік құралдарының сипатына сәйкес келетін
сертификатталған таразы жабдығы, ал арнаулы сақтау орнына газ орналастырылатын
жағдайда тиісті есепке алу аспаптары болуға;
3) жапсарлас тиеу-түсіру алаңдарын қоса алғанда, аумақ осы Кодекстің 186-
бабының 3-тармағына сәйкес белгіленуі және онда бетон немесе асфальт төсемі болуға;
4) техникалық жарамды кіреберіс жолдар, сондай-ақ тауарларды тексеріп қарауға
арналған орындар, оның ішінде электр жарығымен жарақтандырылған жабық алаңдар
болуға;
5) аумақ, жапсарлас тиеу-түсіру алаңдарын (бір немесе бірнеше қойма үй-
жайлары және алаңдарды) қоса алғанда, біртұтас және ажырамас кешен болуы, бір почта
мекенжайы бойынша орналастырылуы және барлық периметрі бойынша тұтас қоршауы болуға
тиіс.
Кеден және еркін қойма үй-жайларның бір бөлігі өз тауарларын сақтау қоймалары
иелерінің тізбесіне енгізілместен өз тауарларын сақтау қоймасы ретінде пайдаланылуы
мүмкін.
Кеден немесе еркін қойма үй-жайының бір бөлігін өз тауарларын сақтау қоймасы
ретінде пайдаланған жағдайда ол үй-жайдың қалған бөлігінен тұтас қоршаумен
оқшаулануға тиіс.
Өз тауарларын сақтау қоймалары осы Кодексте белгіленген талаптарға сәйкес
қана пайдаланылуға тиіс. Көрсетілген қоймаларды өзге мақсаттарда пайдалануға жол
берілмейді.
3. Уақытша сақтау орындары кедендік бақылау аймағы болып табылады.
4. Басқа тауарларға зиян келтіруі мүмкін немесе ерекше сақтау жағдайларын
қажет ететін тауарлар мұндай тауарларды сақтау үшін арнайы лайықталған уақытша
сақтау орындарында сақталуға тиіс.
Кеден органының қызмет аймағында мұндай тауарларды сақтау үшін лайықталған
уақытша сақтау орындары болмаған жағдайда, алушының жазбаша өтініші бойынша кеден
органының рұқсатымен осы тауар алушы айқындаған уақытша сақтау орындарына оның
жауапкершілігімен, кедендік төлемдер мен салықтарды төлеу міндетті түрде қамтамасыз
етілген кезде орналастырылады.
5. Тауарларды уақытша сақтау орындарына орналастыру Қазақстан Республикасының
Үкіметі айқындаған тәртіппен расталады.
261-бап. Өз тауарларын сақтау қоймалары иелерінің
тізіліміне енгізу тәртібі
1. Заңды тұлға өз тауарларын сақтау қоймалары иелерінің тізіліміне
енгізілгеннен кейін өз тауарларын сақтау қоймасының иесі болып танылады.
2. Үй-жайларды немесе ашық алаңдарды өз тауарларын сақтау қоймалары иелерінің
тізіліміне енгізу үшін тұлға өтініш берушінің атауы және құрылатын қойманың
орналасқан орны туралы мәліметтерді көрсете отырып, қызмет аймағында өз тауарларын
сақтау қоймасы құрылатын кеден ісі саласындағы уәкілетті органның аумақтық
бөлімшесіне еркін нысанда өтініш береді.
3. Иесі өтінішпен бірге мынадай құжаттарды:
1) заңды тұлғаны мемлекеттік тіркеу туралы куәліктің түпнұсқасын (өтінішті
қарау аяқталғаннан кейін кеден органы өтініш берушіге түпнұсқаны қайтаруға
міндетті) не нотариат куәландырған көшірмесін;
2) тұлғаны салық төлеуші ретінде тіркеуді растайтын құжаттың түпнұсқасын
(өтінішті қарау аяқталғаннан кейін кеден органы өтініш берушіге түпнұсқаны
қайтаруға міндетті) не нотариат куәландырған көшірмесін;
3) құрылтай құжаттарының нотариат куәландырған көшірмелерін;
4) осы Кодекстің 260-бабының 2-тармағында айқындалған талаптардың орындалуын
растайтын құжаттарды;
5) өз тауарларын сақтау қоймасын құруға арналған аумақтардың жоспарларын, үй-
жайдың немесе ашық алаңның жобалары мен сызбаларын табыс етуге тиіс.
4. Кеден ісі саласындағы уәкілетті органның аумақтық бөлімшесі өтінішті оның
тіркелген күнінен бастап күнтізбелік он бес күн ішінде қарайды.
Кеден ісі саласындағы уәкілетті органның аумақтық бөлімшесінің лауазымды
адамы осы Кодекстің 208-бабының 3-тармағына сәйкес өтініш берушінің үй-жайлары мен
аумақтарының осы Кодекстің 260-бабының 2-тармағында айқындалған талаптарға
сәйкестігін қарайды.
5. Тізілімге енгізу туралы шешім кеден ісі саласындағы уәкілетті органның
аумақтық бөлімшесі басшысының (оны алмастыратын адамның) бұйрығымен ресімделеді
және бұйрық қабылданған күннен бастап күшіне енеді.
6. Өз тауарларын сақтау қоймалары иелерінің тізіліміне енгізуден бас тарту
туралы шешім осы баптың 2 және 3-тармақтарында көрсетілген барлық құжаттар
ұсынылмаған немесе өтініш беруші осы Кодексте белгіленген талаптарға сай келмеген
жағдайда қабылданады. Өтініш беруші осы бұзушылықтарды жойғаннан кейін өтініш осы
Кодексте белгіленген тәртіппен қаралады.
7. Тұлға өз тауарларын сақтау қоймалары иелерінің тізіліміне енгізілген
немесе енгізуден бас тартылған жағдайда, кеден ісі саласындағы уәкілетті органның
аумақтық бөлімшесі өтініш берушіні жазбаша нысанда хабардар етеді.
8. Тұлғаны қайта тіркеген кезде өз тауарларын сақтау қоймасының иесі кеден
ісі саласындағы уәкілетті органның аумақтық бөлімшесін қайта тіркеу фактісі туралы
хабардар етуге міндетті.
262-бап. Өз тауарларын сақтау қоймалары иелерінің
міндеттері
Өз тауарларын сақтау қоймаларының иелері:
1) үй-жайды немесе ашық алаңды тиісінше, осы Кодекстің 260-бабында
белгіленген талаптарға сәйкес кедендік бақылауды қамтамасыз ету үшін қажетті түрде
жайластыруға;
2) үй-жайдан немесе ашық алаңнан кедендік бақылаудан басқа уақытша сақтаудағы
тауарлар мен көлік құралдарын алып қою мүмкіндігін болдырмауға;
3) үй-жайдағы немесе ашық алаңдағы тауарлардың және (немесе) көлік
құралдарының сақталуын қамтамасыз етуге;
4) кедендік бақылауды жүзеге асыруға жәрдемдесуге;
5) есепке алуды (оның ішінде бақылаудың және есепке алудың автоматтандырылған
нысанын пайдалана отырып) жүргізуге және кеден органына Қазақстан Республикасы
Үкіметінің қаулысымен айқындалатын тәртіппен кеден органына келіп түсетін,
сақталатын, әкетілетін тауарлар және (немесе) көлік құралдары туралы есептілікті
ұсынуға;
6) сақталатын тауарларға және (немесе) көлік құралдарына бөтен тұлғалардың
кеден органдарының рұқсатынсыз қолжетімділігін болдырмауға;
7) кеден органдары лауазымды адамдарын олардың талабы бойынша сақталатын
тауарларға және (немесе) көлік құралдарына қолжетімділігін қамтамасыз етуді қоса
алғанда, кеден органдарының талаптарын орындауға;
8) тауарларды жоғалтқан не кеден органының рұқсатынсыз басқа тұлғаларға
берген кезде кедендік төлемдерді және салықтарды төлеуге;
9) кеден органын жөндеу жұмыстарын жүргізу, өз тауарларын сақтау қоймасы
алаңының ұлғаюы не азаюы туралы, осы жұмыстарды, оның ішінде орындау жоспарлаған
мерзімді көрсете отырып, жазбаша нысанда хабардар етуге міндетті.
263-бап. Өз тауарларын сақтау қоймасы иесінің қызметін
тоқтата тұру
1. Өз тауарларын сақтау қоймасы иесінің қызметін қызмет аймағында қойма
құрылған кеден ісі саласындағы уәкілетті органның аумақтық бөлімшесі:
1) өз тауарларын сақтау қоймасы иесінің жөндеу жұмыстарын жүргізу туралы, өз
тауарларын сақтау қоймасы алаңының ұлғаюы не азаюы туралы өтініші бойынша - өз
тауарларын сақтау қоймасының иесі айқындаған мерзімге;
2) өз тауарларын сақтау қоймасының иесі өз тауарларын сақтау қоймасына осы
Кодексте белгіленген талаптар мен міндеттерді сақтамаған кезде - бір айға дейінгі
мерзімге тоқтата тұрады.
2. Өз тауарларын сақтау қоймасы иесінің қызметін тоқтата тұру туралы шешім,
мұндай тоқтата тұрудың себептері көрсетіле отырып, қызмет аймағында қойма құрылған
кеден ісі саласындағы кеден органының аумақтық бөлімшесі басшысының (оны
алмастыратын адамның) бұйрығымен ресімделеді.
3. Өз тауарларын сақтау қоймасы иесінің қызметі оның қызметін тоқтата тұрған
себептер жойылған кезде қайта жаңғыртылады.
264-бап. Өз тауарларын сақтау қоймалары иелерінің
тізілімінен шығару
1. Өз тауарларын сақтау қоймалары иелерінің тізілімінен шығару үшін:
1) осы Кодексте белгіленген талаптар мен міндеттерді қатарынан алты ай ішінде
бірнеше рет бұзу;
2) заңды тұлғаның Қазақстан Республикасының заңнамасына сәйкес таратылуы;
3) қайта құруды қоспағанда, заңды тұлғаның қайта ұйымдастырылуы;
4) шешімнің қолданылуын бұрын тоқтата тұрған себептердің осы Кодекстің 263-
бабы 1-тармағының 2) тармақшасында белгіленген мерзім ішінде жойылмауы;
5) өз тауарларын сақтау қоймасына қатысты мүліктік құқықтардың тоқтатылуы
немесе өзгеруі;
6) өз тауарларын сақтау қоймасы иесінің өтініші негіздеме болып табылады.
2. Өз тауарларын сақтау қоймалары иелерінің тізілімінен шығару туралы шешім,
мұндай тоқтатудың себептері көрсетіле отырып, қызмет аймағында қойма құрылған кеден
ісі саласындағы уәкілетті органның аумақтық бөлімшесі басшысының (оны алмастыратын
тұлғаның) бұйрығымен ресімделеді.
Бұйрық қабылданған күннен бастап бес жұмыс күні ішінде тиісті ақпарат жазбаша
нысанда иесінің назарына жеткізіледі.
3. Тұлға өз тауарларын сақтау қоймалары иелерінің тізілімінен шығарылған
кезде оларда сақтаудағы тауарлар осы баптың 2-тармағында айқындалған бұйрық
қабылданған күннен кейінгі күннен бастап күнтізбелік отыз күн ішінде уақытша сақтау
қоймасына орналастырылуға тиіс.
265-бап. Тауарлар мен көлік құралдарын өзге де орындарда
уақытша сақтау
1. Тауарға қатысты өкілеттіктері бар тұлғаның жазбаша өтініші бойынша
тауарлар мен көлік құралдарын уақытша сақтау:
1) уақытша сақтау орындары немесе қоймалары иелерінің тізіліміне енгізілмеген
алушының қоймасында;
2) көлік құралы алушыға тиесілі немесе ол жалдау құқығында пайдаланатын
аумақта болған жағдайда автомобиль көлік құралдарында;
3) тауарға қатысты өкілеттіктері бар тұлғаның меншігі болып табылатын не
көрсетілген тұлға жалдау құқығында пайдаланатын теміржол жолының учаскесіндегі
теміржол көлік құралдарында жүзеге асырылады.
2. Тауарлар мен көлік құралдарын уақытша сақтау осы Кодекстің 16-тарауына
сәйкес кедендік баждарды, салықтарды төлеуді міндетті қамтамасыз ете отырып, осы
баптың 1-тармағына сәйкес жүзеге асырылады.
3. Осы Кодекстің 325-бабының талаптарына сәйкес келетін көлік құралдарындағы
тауарларды уақытша сақтау мұндай тауарларды уақытша сақтаудың бүкіл мерзімі ішінде
сәйкестендіру құралдарының тұтастығы қамтамасыз етілген жағдайда жүзеге асырылады.
4. Осы баптың 1-тармағына сәйкес тауарлар мен көлік құралдарын уақытша сақтау
кезінде тауарға қатысты өкілеттіктері бар тұлға осы Кодекстің 260-бабында
белгіленген талаптардың сақталуын қамтамасыз етуге міндетті.
266-бап. Тауарлар мен көлік құралдарын уақытша сақтауға
орналастыруды растайтын құжаттар
1. Тауарлар мен көлік құралдарын уақытша сақтауға орналастыруды растайтын
құжаттар ретінде өткізу пунктінде орналасқан кеден органы көлік (тасымалдау) және
коммерциялық құжаттардың көшірмелерін қабылдайды, ал межелі кеден органы транзиттік
декларацияны немесе Қазақстан Республикасының халықаралық шарттарында айқындалған
өзге де құжаттарды қабылдайды.
2. Тауарлар мен көлік құралдарын уақытша сақтауға орналастыруды растайтын
құжаттарды қабылдау және тіркеу Қазақстан Республикасының Үкіметі белгілеген
тәртіппен жүзеге асырылады.
267-бап. Тауарларды уақытша сақтауға орналастыруға
байланысты кедендік операциялар
1. Тауарларды уақытша сақтауға орналастыру үшін тасымалдаушы, тауарларға
қатысты өкілеттілігі бар өзге де тұлғалар немесе олардың өкілдері кеден органына
көлік (тасымалдау), коммерциялық және (немесе) тауарлар, тауарларды жөнелтуші
(алушы), оларды жөнелтуші (межелі) ел туралы мәліметтер бар кеден құжаттарын
ұсынады.
Мұндай құжаттар кеден органына электронды құжаттар түрінде ұсынылуы мүмкін.
2. Кеден органы тауарларды уақытша сақтауға орналастыру үшін ұсынылған
құжаттарды осы баптың 1-тармағында көрсетілген тұлғаға құжаттарды тіркеу туралы
растауды бере отырып, мұндай құжаттар кеден органына берілгеннен кейін бір сағаттан
аспайтын мерзімде тіркейді.
3. Кеден органы тауарларды уақытша сақтауға орналастыру үшін ұсынылған
құжаттарды тіркеген күннен бастап тауарлар уақытша сақтаудағы тауарлар болып
саналады.
268-бап. Тауарларды уақытша сақтау мерзімі
1. Тауарларды уақытша сақтау мерзімі екі айды құрайды.
2. Тауарларға қатысты өкілеттігі бар тұлғаның немесе оның өкілінің жазбаша
өтініші бойынша кеден органы көрсетілген мерзімді ұзартады.
Тауарларды уақытша сақтаудың шекті мерзімі төрт айдан, ал халықаралық почта
алмасу орындарында (мекемелерінде) сақталатын халықаралық почта жөнелтімдеріне,
сондай-ақ әуе көлігімен өткізілетін, жолаушы алмаған немесе талап етпеген багажға
қатысты алты айдан аспауға тиіс.
Тауарлардың жекелеген санаттары үшін Кеден одағы комиссиясының шешімімен осы
баптың 1-тармағында белгіленген уақытша сақтау мерзімнен аз мерзім белгіленуі
мүмкін.
3. Тауарларды уақытша сақтау мерзімі кеден органы тауарларды уақытша сақтауға
орналастыру үшін ұсынылған құжаттарды тіркеген күннен кейінгі күннен бастап
есептеледі.
4. Тауарларды уақытша сақтау мерзімі аяқталғаннан кейін кедендік рәсіммен
орналастырылмаған тауарларды кеден органдары осы Кодекстің 26-тарауына сәйкес
ұстайды.
269-бап. Уақытша сақтауда тұрған тауарлармен
жасалатын операциялар
1. Тауарларға қатысты өкілеттілігі бар тұлғалар немесе олардың өкілдері
уақытша сақтауда тұрған тауарлармен оларды өзгермейтін жай-күйде сақтауды
қамтамасыз ету үшін қажетті кәдімгі операцияларды жасауға, оның ішінде тауарларды
қарауға және өлшеуге, оларды уақытша сақтау орны шегінде ауыстыруға құқылы.
2. Осы баптың 1-тармағында көрсетілмеген операциялар, оның ішінде тауарлардың
сынамалары мен үлгілерін алу, бүлінген орамды түзету, сондай-ақ тауарларды кейіннен
тасымалдауға дайындау үшін қажетті операциялар кеден органының рұқсатымен
жүргізілуі мүмкін.
Егер оларды жүзеге асыру тауарларды жоюға немесе олардың жай-күйін өзгертуге
әкеп соғатын болса, кеден органы мұндай операцияларды жасауға рұқсат беруден бас
тартады.
270-бап. Тауарларды уақытша сақтау кезінде кедендік әкелу
баждарын, салықтарды төлеу бойынша міндеттің
туындауы мен тоқтатылуы және оларды
төлеу мерзімі
1. Тауарларды уақытша сақтауға орналастырылатын шетелдік тауарларға қатысты
кедендік әкелу баждарын, салықтарды төлеу бойынша міндет:
1) тасымалдаушыда немесе тауарларды уақытша сақтауға орналастыру үшін
ұсынылған құжаттарды тіркеген кезде тауарларға қатысты өкілеттіктері бар өзге де
тұлғада – тауарларды уақытша сақтауға орналастыру үшін ұсынылған осы құжаттарды
кеден органы тіркеген кезден бастап;
2) уақытша сақтау қоймасының иесінде – тауарларды уақытша сақтау қоймасында
орналастырған кезден бастап;
3) тауарларды уақытша сақтау қоймалары болып табылмайтын орындарда уақытша
сақтауды жүзеге асыратын тұлғада – тауарларды уақытша сақтауға орналастыру үшін
ұсынылған құжаттарды кеден органы тіркеген кезден бастап туындайды.
2. Уақытша сақтауға орналастырылатын (орналастырылған) шетелдік тауарларға
қатысты кедендік әкелу баждарын, салықтарды төлеу бойынша міндет:
1) тасымалдаушыда немесе тауарларды уақытша сақтауға орналастыру үшін
ұсынылған құжаттарды тіркеген кезде тауарларға қатысты өкілеттіктері бар өзге де
тұлғада – тауарларды уақытша сақтау қоймасына орналастырған не өзге тұлға оларды
уақытша сақтау қоймасы болып табылмайтын орынға уақытша сақтауға қабылдаған кезде;
2) уақытша сақтау қоймасының иесінде – тауарлардың кедендік рәсіммен
орналастырылуына байланысты оларды уақытша сақтау қоймасынан берген кезде;
3) тауарларды уақытша сақтау қоймасы болып табылмайтын орында уақытша
сақтауды жүзеге асыратын тұлғада – тауарларды кедендік рәсіммен орналастырған
кезде;
4) осы тармақтың 1) – 3) тармақшаларында көрсетілген тұлғаларда – тауарлар
осы Кодекстің 26-тарауына сәйкес, сондай-ақ осы Кодекстің
129-бабының 2-тармағында белгіленген жағдайларда ұсталғанда тоқтатылады.
3. Тауарларды уақытша сақтау кезінде:
1) тасымалдаушыда немесе тауарларды уақытша сақтауға орналастыру үшін
ұсынылған құжаттарды тіркеген кезде тауарларға қатысты өкілеттіктері бар өзге де
тұлғада:
авария немесе еңсерілмейтін күш әсерi салдарынан не тасымалдаудың
(тасымалдың) және сақтаудың қалыпты жағдайлары кезiндегi табиғи кему нәтижесінде
жойылуды (біржола жоғалуды) қоспағанда, уақытша сақтауға орналастырылған тауарлар
оларды уақытша сақтау қоймасына орналастырғанға не оларды өзге тұлға уақытша сақтау
қоймасы болып табылмайтын орында уақытша сақтауға қабылдағанға дейін жоғалған
жағдайда - мұндай жоғалту күні, ал егер бұл күн анықталмаса, кеден органы
тауарларды уақытша сақтауға орналастыру үшін ұсынылған құжаттарды тіркеген күн;
уақытша сақтауға орналастырылған тауарларды алушыға немесе өзге де тұлғаға
кеден органының рұқсатынсыз оларды уақытша сақтау қоймасына орналастырғанға не
оларды өзге тұлға уақытша сақтау қоймасы болып табылмайтын орында уақытша сақтауға
қабылдағанға дейін берген жағдайда - мұндай беру күні, ал егер бұл күн анықталмаса,
кеден органы тауарларды уақытша сақтауға орналастыру үшін ұсынылған құжаттарды
тіркеген күн;
2) тауарларды уақытша сақтау қоймасы болып табылмайтын орында уақытша
сақтауды жүзеге асыратын тұлғада:
авария немесе еңсерілмейтін күш әсерi салдарынан не тасымалдаудың
(тасымалдың) және сақтаудың қалыпты жағдайлары кезiндегi табиғи кему нәтижесінде
жойылуды (біржола жоғалуды) қоспағанда, уақытша сақтауға орналастырылған тауарлар
оларды уақытша сақтау қоймасы болып табылмайтын орынға орналастырғанға дейін
жоғалған жағдайда - мұндай жоғалту күні, ал егер бұл күн анықталмаса, кеден органы
тауарларды уақытша сақтауға орналастыру үшін ұсынылған құжаттарды тіркеген күн;
уақытша сақтауға орналастырылған тауарларды алушыға немесе өзге де тұлғаға
кеден органының рұқсатынсыз оларды уақытша сақтау қоймасы болып табылмайтын орынға
орналастырғанға дейін берген жағдайда - мұндай беру күні, ал егер бұл күн
анықталмаса, кеден органы тауарларды уақытша сақтауға орналастыру үшін ұсынылған
құжаттарды тіркеген күн;
3) уақытша сақтау қоймасының иесінде не тауарларды уақытша сақтау қоймасы
болып табылмайтын орында уақытша сақтауды жүзеге асыратын тұлғада:
авария немесе еңсерілмейтін күш әсерi салдарынан не тасымалдаудың
(тасымалдың) және сақтаудың қалыпты жағдайлары кезiндегi табиғи кему нәтижесінде
жойылуды (біржола жоғалуды) қоспағанда, уақытша сақтау қоймасында не уақытша сақтау
қоймасы болып табылмайтын орында сақталатын тауарлар жоғалған жағдайда - мұндай
жоғалту күні, ал егер бұл күн анықталмаса, тауарларды уақытша сақтау қоймасында не
уақытша сақтау қоймасы болып табылмайтын орынға орналастырған күн;
уақытша сақтау қоймасында не уақытша сақтау қоймасы болып табылмайтын орында
сақталатын тауарларды алушыға немесе өзге де тұлғаға кеден органының рұқсатынсыз
берген жағдайда - мұндай беру күні, ал егер бұл күн анықталмаса, тауарларды уақытша
сақтау қоймасына не уақытша сақтау қоймасы болып табылмайтын орынға орналастырған
күн;
тауарларды алушының қоймасында сақтаудағы тауарларды уақытша сақтау
мақсатынан өзге түрде пайдаланған жағдайда - мұндай пайдалану күні, ал егер бұл күн
анықталмаса, кеден органы тауарларды уақытша сақтауға орналастыру үшін ұсынылған
құжаттарды тіркеген күн кедендік әкелу баждарын, салықтарды төлеу мерзімі болып
саналады.
4. Кедендік әкелу баждары, салықтар, осы баптың 3-тармағында белгіленген
жағдайларда, тауарларды ішкі тұтыну үшін кедендік шығару рәсімімен орналастыру
кезінде тарифтік преференциялар және кедендік баждар, салықтар төлеу жөніндегі
жеңілдіктер ескерілместен, төленуге тиісті болған кедендік баждардың, салықтардың
ставкаларын, кедендік құнды, олардың табиғи мәндегі физикалық сипаттамасын
(мөлшерін, массасын, көлемін немесе өзге де сипаттамасын) және Қазақстан
Республикасының салық заңнамасына сәйкес белгіленген және тиісінше осы баптың 3-
тармағында көзделген кедендік әкелу баждарын, салықтарды төлеу мерзімдері күні
қолданыста болған валютаның нарықтық бағамын басшылыққа ала отырып есептелген
сомаларына сәйкес келетін мөлшерде төленуге жатады.
5-бөлім. ТАУАРЛАРДЫ КЕДЕНДІК РӘСІММЕН ОРНАЛАСТЫРУҒА
БАЙЛАНЫСТЫ КЕДЕНДІК ОПЕРАЦИЯЛАР
31-тарау. ТАУАРЛАРДЫ КЕДЕНДІК РӘСІММЕН ОРНАЛАСТЫРУҒА
БАЙЛАНЫСТЫ КЕДЕНДІК ОПЕРАЦИЯЛАР ТУРАЛЫ
ЖАЛПЫ ЕРЕЖЕЛЕР
271-бап. Тауарларды кедендік рәсіммен орналастыруға
байланысты кедендік операцияларды жасаудың және
тауарларды кедендік тазартудың тәртібі
1. Тауарларды кедендік рәсіммен орналастыруға байланысты кедендік операциялар
және тауарларды кедендік тазарту кеден одағының кеден заңнамасында және Қазақстан
Республикасының кеден заңнамасында айқындалған тәртіппен және жағдайларда жасалады.
Кеден одағының және Қазақстан Республикасының кеден заңнамасымен белгіленген
тауарларды ішкі тұтынуға енгізу үшін, олардың экспорты үшін немесе тауарларға өзге
кедендік рәсімдерді қолдану үшін қажетті кедендік операцияларды жасау кедендік
тазарту деп түсініледі.
Кеден органдары лауазымды адамдарының тауарларды кедендік тазартуды жасау
тәртібін Қазақстан Республикасының Үкіметі айқындайды.
2. Тауарларды кедендік рәсіммен орналастыруға байланысты кедендік
операцияларды жасау тәртібі және технологиясы кеден одағының кедендік шекарасы
арқылы өткізілетін тауарлардың түрлеріне, мұндай өткізу үшін пайдаланылатын
көліктің түріне (автомобиль, әуе, теміржол, теңіз, өзен және басқалары), тауарларды
өткізетін тұлғалардың санаттарына қарай белгіленеді.
3. Тауарларды кедендік рәсіммен орналастыруға байланысты кедендік
операцияларды кеден органдары атынан жүргізген кезде өзінің лауазымдық
(функционалдық) міндеттеріне сәйкес мұндай кедендік операцияларды жасауға уәкілетті
кедендік органдардың лауазымды адамдары жасайды.
4. Тауарларды кедендік рәсіммен орналастыруға байланысты кедендік
операцияларды жүргізген кезде кеден органдары қоятын талаптар негізделген болуға
және кеден одағы кеден заңнамасының сақталуын қамтамасыз ету үшін қажетті
талаптармен шектелуге тиіс.
5. Тауарларды кедендік рәсіммен орналастыруға байланысты кедендік операциялар
тауарлардың шығарылған, жөнелтуші және тағайындалған еліне қарамастан бірдей
қолданылады.
272-бап. Тауарларды кедендік рәсіммен орналастыру
1. Тауарларды кедендік рәсіммен орналастыру кеден органына кедендік
декларацияны және (немесе) осы Кодексте көзделген жағдайларда тауарларды кедендік
рәсіммен орналастыру үшін қажетті құжаттарды берген кезден басталады.
2. Ветеринариялық, фитосанитариялық және басқа да мемлекеттік бақылау
түрлеріне жатқызылатын тауарлар тиісті бақылау жүзеге асырылғаннан кейін ғана
кедендік рәсіммен орналастырылуы мүмкін.
3. Тауарларды кедендік рәсіммен орналастыру тауарларды мәлімделген кедендік
рәсімге сәйкес шығарумен аяқталады.
273-бап. Тауарларды кедендік рәсіммен орналастыруға
байланысты кедендік операцияларды жасау
орны мен уақыты
1. Тауарларды кедендік рәсіммен орналастыруға байланысты кедендік операциялар
кеден органдарының тұрған жерінде және олардың жұмыс уақытында жасалады.
2. Декларанттың не кеден өкілінің дәлелді сұрау салуы бойынша тауарларды
кедендік рәсіммен орналастыруға байланысты жекелеген кедендік операциялар кеден
органдарының тұрған жерінен тыс және жұмыс уақытынан тыс жасалуы мүмкін.
274-бап. Тауарларды кедендік рәсіммен орналастыру үшін
қажетті құжаттар мен мәліметтер
1. Тауарларды кедендік рәсіммен орналастыру кезінде осы Кодексте айқындалған
тұлғалар кеден органдарына тауарларды шығару үшін қажетті құжаттар мен мәліметтерді
табыс етуге міндетті.
Тауарларды кедендік рәсіммен орналастыруға байланысты кедендік операцияларды
жасау кезінде кеден органдары кеден одағының кеден заңнамасының сақталуын
қамтамасыз ету үшін қажетті және табыс етілуі кеден одағының кеден заңнамасында
көзделген құжаттар мен мәліметтерді ғана табыс етуді талап етуге құқылы.
2. Тауарларды шығару үшін қажетті құжаттар мен мәліметтердің тізбесі және
оларды ұсыну мерзімі осы Кодекспен белгіленеді.
3. Кеден органының тауарлардың шығарылуы туралы шешім қабылдауына әсер
ететін, құжаттарда бар деректерді өзгертпейтін жаңылыс жазудың, техникалық немесе
грамматикалық қателердің болуынан кеден органдары құжаттарды қабылдаудан бас
тартуға құқығы жоқ.
4. Тауарларды шығару үшін қажетті құжаттар осы Кодекске сәйкес электронды
құжаттар нысанында ұсынылуы мүмкін.
5. Кеден құжаттарының нысандары Кеден одағы комиссиясының шешімімен
айқындалады.
Кеден құжаттары, егер осы Кодексте өзгеше белгіленбесе, қазақ және орыс
тілдерінде толтырылады.
6. Кеден одағына мүше мемлекеттердің халықаралық шарттарына және кеден
одағына мүше мемлекеттердің шет мемлекеттермен халықаралық шарттарына сәйкес,
тауарларды шығаруды оңайлату мен жеделдету мақсатында кедендік мақсаттар үшін
пайдаланылатын басқа мемлекеттердің кеден құжаттары қолданылуы мүмкін.
275-бап. Тауарларды кедендік рәсіммен орналастыруға
байланысты кедендік операцияларды жасау кезінде
мүдделі тұлғалардың және олардың
өкілдерінің қатысуы
1. Мүдделі тұлғалар немесе олардың өкілдері тауарларды кедендік рәсіммен
орналастыруға байланысты кедендік операцияларды жасау кезінде қатысуға құқылы.
2. Кеден органының талабы бойынша мүдделі тұлғалар немесе олардың өкілдері
тауарларды кедендік рәсіммен орналастыруға байланысты кедендік операцияларды жасау
кезінде кеден органдарына оларды жасауға жәрдем көрсету үшін қатысуға міндетті.
276-бап. Тауарлардың жекелеген санаттарын кедендік
рәсіммен орналастырудың бірінші кезектегі
тәртібі
Дүлей зілзалалар, табиғи және техногендік сипаттағы төтенше жағдайлар
салдарын жою үшін қажетті тауарлар, бейбітшілікті сақтау не оқу-жаттығу өткізу
бойынша акцияларды орындау үшін қажетті әскери мақсаттағы өнім, сондай-ақ тез
бұзылуға ұшырайтын тауарлар, тірі жануарлар, радиоактивті материалдар, жарылғыш
заттар, халықаралық почта жөнелтімдері, экспресс-жүктер, гуманитарлық және
техникалық көмек, бұқаралық ақпарат құралдарына арналған хабарлар мен материалдар,
халықаралық тасымалдаудың көлік құралдарын жөндеу үшін қажетті қосалқы бөлшектер,
қозғалтқыштар, шығыс материалдары, жабдықтар мен құралдар және осындай басқа да
тауарлар кедендік рәсімге бірінші кезекте орналастырылады.
32-тарау. ТАУАРЛАРДЫ КЕДЕНДІК ДЕКЛАРАЦИЯЛАУ 277-бап. Тауарларды кедендік декларациялау туралы
жалпы ережелер
1. Тауарлар кедендік рәсіммен орналастырған кезде не осы Кодекске сәйкес
белгіленген өзге де жағдайларда кедендік декларациялауға жатады.
2. Тауарларды кедендік декларациялауды декларант не декларанттың атынан және
оның тапсырмасы бойынша әрекет ететін кеден өкілі жүргізеді.
3. Кедендік декларациялау жазбаша және (немесе) кедендік декларация
пайдаланыла отырып, электронды нысандарда жүргізіледі.
278-бап. Кедендік декларация
1. Тауарларды кедендік декларациялаған кезде мәлімделген кедендік рәсімдерге
және тауарларды өткізетін тұлғаларға қарай кедендік декларацияның мына түрлері
қолданылады:
1) тауарларға арналған декларация;
2) транзиттік декларация;
3) жолаушыларға арналған кедендік декларация;
4) көлік құралына арналған декларация.
Кедендік декларацияны толтыру нысандары мен тәртібі Кеден одағы комиссиясының
шешімімен айқындалады.
2. Кедендік декларацияда көрсетілуге жататын мәліметтер тізбесі кедендік
төлемдер мен салықтарды есептеу мен алу, кедендік статистиканы қалыптастыру және
кеден одағының кеден заңнамасын және Қазақстан Республикасының өзге де заңнамасын
қолдану үшін қажетті мәліметтермен ғана шектеледі.
3. Тауарларға арналған кедендік декларацияда және транзиттік декларацияда
көрсетілуге жататын мәліметтер кедендік рәсімдерге, тауарлардың санаттарына, оларды
өткізетін тұлғаларға, көлік түріне қарай Кеден одағы комиссиясының шешімімен не,
егер бұл Кеден одағы комиссиясының шешімінде көзделсе, Қазақстан Республикасының
заңнамасымен қысқартылуы мүмкін.
Жолаушыларға арналған кедендік декларацияда және көлік құралына арналған
декларацияда көрсетілуге тиіс мәліметтер Кеден одағы комиссиясының шешімімен
белгіленеді.
4. Кедендік декларация ретінде көлік (тасымалдау), коммерциялық және (немесе)
тауарларды кедендік рәсімге сәйкес шығару үшін қажетті мәліметтер бар өзге де
құжаттар осы Кодексте немесе Кеден одағы комиссиясының шешімінде айқындалатын
жағдайларда және тәртіппен пайдаланылуы мүмкін.
5. Кедендік декларация осы Кодекске сәйкес электронды құжат түрінде ұсынылуы
мүмкін.
Кедендік декларацияны электронды құжат түрінде ұсыну және қолдану тәртібі
Кеден одағы комиссиясының шешімімен айқындалады.
6. Кеден одағы комиссиясының шешімінде көзделген жағдайларда, егер Кеден
одағының кеден кодексінде, Кеден одағы комиссиясының шешімінде не Қазақстан
Республикасының заңнамасында өзгеше белгіленбесе, кедендік декларацияны жазбаша
нысанда беру кеден органына табыс етілген электронды көшірмесімен бірге жүруі тиіс.
Кедендік декларацияның электронды көшірмесінің құрылымы және форматы, сондай-
ақ оны табыс ету және пайдалану тәртібі Кеден одағы комиссиясының шешімімен
айқындалады.
279-бап. Тауарларға арналған декларация
1. Кедендік транзит кедендік рәсімін қоспағанда, кедендік рәсімдерге
орналастыру кезінде кеден органына тауарларға арналған декларация табыс етіледі.
2. Тауарларға арналған декларацияда, оның ішінде кодталған түрде мына негізгі
мәліметтер көрсетіледі:
1) мәлімделетін кедендік рәсім;
2) декларант, кеден өкілі, тауарды жөнелтуші және алушы туралы мәліметтер;
3) тауарларды халықаралық тасымалдау үшін пайдаланылатын көлік құралдары және
(немесе) оларды кеден одағының кедендік аумағы арқылы кедендік бақылаумен
тасымалдау туралы мәліметтер;
4) халықаралық тасымалдау көлік құралдары және (немесе) олармен тауарлар
кеден одағының кедендік аумағы арқылы кедендік бақылаумен тасымалданған
(тасымалданатын) көлік құралдары туралы мәліметтер;
5) тауарлар туралы мәліметтер:
атауы;
сипаты;
Сыртқы экономикалық қызметтің тауар номенклатурасы бойынша тауарлардың
сыныптау коды;
шығарылған елінің атауы;
жөнелткен (жеткізу межеленген) елдің атауы;
орамдардың сипаты (саны, түрі, таңбалануы және реттік нөмірлері);
килограм (брутто салмағы және нетто салмағы) және басқа да өлшем
бірліктеріндегі мөлшері;
кедендік құн;
статистикалық құн;
6) кедендік төлемдер мен салықтарды есептеу туралы мәліметтер:
кедендік төлемдер мен салықтардың ставкалары;
кедендік төлемдер мен салықтарды төлеу бойынша жеңілдіктерді қолдану;
есептелген кедендік төлемдер мен салықтардың сомалары;
Қазақстан Республикасының салық заңнамасына сәйкес белгіленетін және осы
Кодекске сәйкес кедендік төлемдер мен салықтарды есептеу үшін қолданылатын
валюталардың нарықтық бағамы;
7) сыртқы экономикалық мәміле және оның негізгі шарттары туралы мәліметтер;
8) шектеулерді сақтау туралы мәліметтер;
9) тауарларды өндіруші туралы мәліметтер;
10) тауарларды кедендік рәсіммен орналастыру шарттарын сақтауды растайтын
мәліметтер;
11) осы Кодекстің 281-бабына сәйкес ұсынылатын құжаттар туралы мәліметтер;
12) тауарларға арналған декларацияны жасаған тұлға туралы мәліметтер;
13) тауарларға арналған декларацияны жасау орны және күні.
280-бап. Транзиттік декларация
1. Тауарлар кедендік транзит кедендік рәсімімен орналастырылған кезде
тауарларды жөнелткен кеден органына транзиттік декларация табыс етіледі.
2. Транзиттік декларация ретінде көлік (тасымалдау), коммерциялық және
(немесе) өзге де, оның ішінде Қазақстан Республикасының халықаралық шарттарында
айқындалған, осы баптың 3-тармағында көрсетілген мәліметтер бар құжаттар табыс
етілуі мүмкін.
3. Транзиттік декларацияда:
1) көлік (тасымалдау) құжаттарына сәйкес тауарларды жөнелтуші, алушы;
2) тауарды жөнелтуші ел, оларды жеткізу межеленген ел;
3) декларант;
4) тасымалдаушы;
5) тауарлар тасымалданатын халықаралық тасымалдаудың көлік құралы;
6) коммерциялық құжаттарға, көлік (тасымалдау) құжаттарына сәйкес тауарлардың
атауы, мөлшері, құны;
7) Тауарларды сипаттаудың және кодтаудың үйлестірілген жүйесіне немесе Сыртқы
экономикалық қызметтің тауар номенклатурасына сәйкес тауарлардың алғашқы алты
белгіден кем емес деңгейдегі коды;
8) Сыртқы экономикалық қызметтің тауар номенклатурасының немесе Тауарларды
сипаттаудың және кодтаудың үйлестірілген жүйесінің әрбір коды бойынша тауарлардың
брутто салмағы немесе көлемі, сондай-ақ қосымша өлшем бірліктеріндегі мөлшері
(мұндай мәліметтер болған жағдайда);
9) жүк орындарының саны;
10) көлік (тасымалдау) құжаттарына сәйкес тауарларды жеткізу межеленген
пункт;
11) егер мұндай өткізу осы құжаттар болған кезде жол берілсе, тауарларды
кеден одағының кедендік шекарасы арқылы өткізуге байланысты шектеулердің сақталуын
растайтын құжаттар;
12) жолда тауарларды жоспарланған қайта тиеу немесе жүк операциялары туралы
мәліметтер болуға тиіс.
Егер осы баптың 2-тармағында көрсетілген транзиттік декларация ретінде
қабылданатын құжаттарда осы тармақта көрсетілген барлық мәліметтер болмаса,
жетіспейтін мәліметтер кеден органына табыс етілетін, мұндай транзиттік
декларацияға қоса берілетін не онымен бірге жүретін құжаттарда болуға тиіс.
4. Кеден органы осы баптың 3-тармағында көрсетілген мәліметтерді қоспағанда,
декларанттан басқа да мәліметтерді талап етуге құқылы емес.
5. Транзиттік декларацияны кеден органы тіркейді, оның ішінде кеден органдары
қолданатын ақпараттық жүйелерді және ақпараттық технологияларды пайдалана отырып
тіркейді.
Транзиттік декларацияны беру және тіркеу тәртібі Кеден одағы комиссиясының
шешімімен айқындалады.
281-бап. Тауарларды кедендік декларациялау кезінде
құжаттарды табыс ету
1. Егер осы Кодексте өзгеше белгіленбесе, кедендік декларацияны беру кеден
органына олардың негізінде кедендік декларация толтырылған құжаттардың табыс
етілуімен бірге жүруге тиіс.
Мұндай құжаттарға:
1) кедендік декларацияны беретін тұлғаның өкілеттіктерін растайтын құжаттар;
2) сыртқы экономикалық мәміленің жасалғанын растайтын құжаттар не сыртқы
экономикалық мәміле шеңберінен тыс иемдену, пайдалану және (немесе) билік ету
құқығын растайтын өзге де құжаттар және декларанттың билігінде бар өзге де
коммерциялық құжаттар;
3) көлік (тасымалдау) құжаттары жатады.
2. Қажет болған кезде, осы баптың 1-тармағында көрсетілген құжаттарға мына
құжаттар:
1) Қазақстан Республикасының валюта заңнамасында көзделген жағдайда валюталық
бақылау саласындағы талаптардың сақталуын растайтын құжат;
2) Қазақстан Республикасының халықаралық шарттарында, Кеден одағы
комиссиясының шешімдерінде және Қазақстан Республикасының халықаралық шарттарына
сәйкес шығарылған Қазақстан Республикасының нормативтік құқықтық актілерінде
көзделген жағдайларда тыйым салулар мен шектеулердің, сондай-ақ арнайы қорғау,
демпингке қарсы және өтемдік шараларды қолдануға байланысты шектеулердің сақталуын
растайтын құжаттар;
3) осы Кодекстің 138-бабына сәйкес кедендік төлемдер мен салықтардың
төленгенін растайтын құжаттар;
4) егер тауарлар мұндай қамтамасыз етуді ұсыну шартымен шығарылған жағдайда,
кедендік баждар, салықтар төлеудің қамтамасыз етілгенін растайтын құжаттар;
5) осы Кодексте, сондай-ақ Қазақстан Республикасының заңнамасында көзделген
өзге де жағдайларда, кедендік рәсімдерге сәйкес кедендік төлемдер мен салықтарды
төлеуден толық немесе ішінара босатуды растайтын құжаттар табыс етіледі.
3. Электронды құжаттардың тізбесін және оларды табыс ету тәртібін Қазақстан
Республикасының Үкіметі айқындайды.
4. Егер кедендік декларация толтыру үшін негізге алынған жекелеген құжаттар
кедендік декларацияны беру кезінде табыс етіле алмайтын болса, декларанттың дәлелді
өтініші бойынша кеден органы мұндай құжаттарды тауарлар шығарылғанға дейін табыс
етуге рұқсат етеді.
Егер жекелеген құжаттар декларанттың дәлелді өтініші бойынша көрсетілген
мерзімдерде табыс етіле алмайтын болған жағдайда, егер құжат тауарларды шығару
туралы шешім қабылдау үшін міндетті болып табылмаса, кеден органдары кейін
құжаттарды алу үшін қажетті мерзімдерде, бірақ оларды кедендік декаларация
тіркелгеннен кейін күнтізбелік отыз күннен кешіктірмей бере отырып, олардың
көшірмелерін беруге рұқсат етеді. Декларант құжаттарды белгіленген мерзімдерде
табыс етпегені не құжаттардың бұрын берілген көшірмелерінде мәліметтерді дұрыс
мәлімдемегені үшін жауапты болады.
5. Тауарларды кедендік декларациялау кезінде құжаттардың түпнұсқалары не
олардың көшірмелері табыс етіледі. Кеден органы табыс етілген құжаттар
көшірмелерінің олардың түпнұсқаларына сәйкестігін тексеруге құқылы.
Егер тауарларды кедендік декларациялау кезінде кеден органына кедендік
декларациялау кезінде пайдаланылатын құжаттар бұрын табыс етілсе, мұндай
құжаттардың көшірмелерін табыс ету не кеден органына мұндай құжаттарды табыс ету
туралы мәліметтерді көрсету жеткілікті.
6. Тауарларды кедендік декларациялау кезінде құжаттар осы Кодекске сәйкес
электронды құжаттар түрінде табыс етілуі мүмкін.
Электронды құжаттарды табыс ету және пайдалану тәртібі кеден одағының
кеден заңнамасында айқындалады.
7. Егер кеден органына мұндай құжаттар бұрын табыс етілсе не олар Қазақстан
Республикасының заңнамасына сәйкес кейін табыс етілуі мүмкін болса, кедендік
декларацияны электронды нысанда беру кеден органына олардың негізінде кедендік
декларация толтырылған құжаттардың, оның ішінде осы
Кодекстің 344, 357, 369, 398, 403 және 413-баптарында белгіленген құжаттардың табыс
етілуімен ілесе жүрмеуі мүмкін.
8. Кеден органдары кедендік декларациялау кезінде кеден одағына мүше
мемлекеттердің мемлекеттік тілдерінде және шет тілдерде жасалған құжаттар мен
мәліметтерді қабылдауы және пайдалануы мүмкін. Кеден органы құжаттарда бар
мәліметтердің қазақ немесе орыс тіліндегі аудармасын талап етуге құқылы.
9. Декларанттың немесе кеден өкілінің электронды (автоматтандырылған) түрдегі
есебін алу мақсатында кеден органына мына құжаттар:
1) заңды тұлғалар үшін:
заңды тұлғаны мемлекеттік тіркеу туралы куәліктің немесе оның құрылымдық
бөлімшесі үшін есептік тіркеу туралы куәліктің нотариат куәландырған көшірмесі;
банктен заңды тұлғаның банк шотын ашқаны туралы анықтама;
сәйкестендіру нөмірі;
2) жеке тұлғалар үшін:
жеке басын куәландыратын куәлігі;
банктен банк шотын ашқаны туралы анықтама (ол болған жағдайда);
сәйкестендіру нөмірі табыс етіледі.
282-бап. Кедендік рәсімдердің шарттарына сәйкес
кедендік декларациялау кезінде табыс етілетін
қосымша құжаттар
Тауарларды мәлімделген кедендік рәсімдердің шарттарына сәйкес кедендік
декларациялау кезінде осы Кодекстің 281-бабында көрсетілген құжаттарға қосымша:
1) кедендік аумақта қайта өңдеудің кедендік рәсімі кезінде – осы Кодекстің
344-бабының 1-тармағына сәйкес тауарларды кедендік аумақта қайта өңдеудің шарттары
туралы құжат;
2) кедендік аумақтан тыс қайта өңдеу кедендік рәсімі кезінде – қайта өңдеу
мақсаты жөндеу болып табылатын жағдайларды қоспағанда, тауарларды кедендік аумақтан
тыс қайта өңдеудің шарттары туралы құжат;
3) ішкі тұтыну үшін қайта өңдеудің кедендік рәсімі кезінде – тауарларды ішкі
тұтыну үшін қайта өңдеудің шарттары туралы құжат;
4) кері импорттың кедендік рәсімі кезінде – тауарларды әкету кезінде
қабылданған кедендік декларация және тауарларды әкету кезінде оларды кедендік
шекара арқылы өткізген күнді растайтын құжаттар;
5) ішкі тұтыну үшін бұрын кедендік шығару рәсімімен орналастырылған
тауарларға қатысты кері экспорттың кедендік рәсімі кезінде – мыналар:
тауарларды кеден одағының кедендік аумағына әкелу жағдайы (сыртқы
экономикалық мәмілені жасағанын растайтын құжаттарды негізге ала отырып);
сыртқы экономикалық мәміленің шарттарын орындамау;
осы тауарларды ішкі тұтыну үшін шығару кедендік рәсімімен орналастыру;
осы тауарларды ішкі тұтыну үшін шығару кедендік рәсімімен орналастырылғаннан
кейін пайдалану туралы мәліметтер бар құжаттар;
6) жою кедендік рәсімі кезінде – қоршаған ортаны қорғау саласындағы органның
тауарларды жою мүмкіндігі туралы қорытындысы;
7) еркін кедендік аймақ және еркін қойма кедендік рәсімдері кезінде – кеден
одағына мүше мемлекеттердің халықаралық шарттарына сәйкес құжаттар табыс етіледі.
283-бап. Кедендік декларацияны беру мерзімдері
1. Кеден одағының кедендік аумағына әкелінген тауарларға арналған кедендік
декларация, егер осы Кодексте өзгеше белгіленбесе, тауарларды уақытша сақтау
мерзімі аяқталғанға дейін беріледі.
2. Кеден одағының кедендік аумағынан әкетілетін тауарларға кедендік
декларация, егер осы Кодексте өзгеше белгіленбесе, олар кеден одағының кедендік
аумағынан кеткенге дейін беріледі.
3. Қылмыс немесе әкімшілік құқық бұзушылық қаруы, құралы немесе мәні болып
табылған тауарларға, қайтару туралы шешім қабылданған және осы Кодекске сәйкес
кедендік декларациялауға жататын тауарларға қатысты кедендік декларация:
1) қылмыстық (әкімшілік) жауапкершіліктен босату туралы сот шешімі;
2) әкімшілік жауапкершіліктен босату туралы кеден органының (лауазымды
адамның) шешімі;
3) соттың немесе кеден органының (лауазымды адамның) қылмыстық (әкімшілік) іс
бойынша іс жүргізуді тоқтату туралы шешімі;
4) соттың немесе кеден органының (лауазымды адамның) әкімшілік немесе
қылмыстық жауапкершілікке тарту туралы шешімі заңды күшіне енген күннен бастап
күнтізбелік отыз күн ішінде беріледі.
4. Осы баптың 3-тармағында көрсетілген тауарларға қатысты кедендік декларация
белгіленген мерзімде берілмеген тауарларды кеден органдары осы Кодекстің 26-
тарауына сәйкес ұстайды.
284-бап. Декларант
Мыналар:
1) кеден одағына мүше мемлекеттің:
сыртқы экономикалық мәміле жасасқан тұлғасы не оның атынан (тапсырмасы
бойынша) осы мәміле жасалған;
сыртқы экономикалық мәміле болмаған кезде тауарларды иемдену, пайдалану және
(немесе) оларға билік ету құқығы бар тұлғасы;
2) шетелдік тұлғалар:
жеке пайдалануға арналған тауарларды алып өтетін жеке тұлға;
осы Кодекстің 52-тарауына сәйкес кедендік жеңілдіктерді пайдаланатын тұлға;
кеден одағына мүше мемлекеттің аумағында белгіленген тәртіппен құрылған
өкілдігі бар ұйым, – уақытша әкелу, кері экспорт кедендік рәсімдерін, сондай-ақ осы
өкілдіктердің жеке мұқтаждары үшін әкелінетін тауарларға ғана қатысты ішкі тұтыну
үшін кедендік шығару рәсімін мәлімдеген кезде;
кеден одағына мүше мемлекеттің тұлғасы мәміле тараптарының бірі болып әрекет
ететін, мәміле шеңберінен тыс тауарларға билік ету құқығы бар тұлға;
3) кедендік транзит кедендік рәсімін мәлімдеу үшін – осы баптың 1) және 2)
тармақшаларында көрсетілген тұлғалар, сондай-ақ:
тасымалдаушы, оның ішінде кедендік тасымалдаушы;
экспедитор, егер ол кеден одағына мүше мемлекеттің тұлғасы болып табылса,
декларант бола алады.
285-бап. Декларанттың құқықтары
Тауарларды кедендік декларациялау және тауарларды кедендік рәсімге
орналастыру үшін қажет өзге де кедендік операцияларды жасау кезінде декларант:
1) кедендік бақылаудағы тауарларды қарауға, өлшеуге және жүк операцияларын
орындауға;
2) кедендік бақылаудағы тауарлардың сынамалары мен үлгілерін осы
Кодекстің 247-бабында көзделген шарттар сақталған кезде кеден органының рұқсатымен
алуға;
3) кеден органдарының лауазымды адамдары тауарларды кедендік қарау мен
кедендік тексеріп қарау кезінде және тауарлардың сынамалары мен үлгілерін алған
кезде қатысуға;
4) өздері декларациялайтын тауарлардың кеден органдарында бар сынамалары мен
үлгілерін зерттеу нәтижелерімен танысуға;
5) осы Кодекске сәйкес құжаттар мен мәліметтерді электронды құжаттар түрінде
ұсынуға;
6) кеден органдарының шешімдеріне, кеден органдарының немесе олардың
лауазымды адамдарының әрекетіне (әрекетсіздігіне) шағымдануға;
7) өзі декларациялайтын тауарлар туралы мәліметтерді нақтылау үшін
сарапшыларды тартуға;
8) осы Кодексте көзделген өзге де құқықтарды пайдалануға құқылы.
286-бап. Декларанттың міндеттері
Тауарларды кедендік декларациялау және тауарды кедендік рәсіммен орналастыру
үшін қажет өзге де кедендік операцияларды жасау кезінде декларант:
1) тауарларды кедендік декларациялауды жүргізуге;
2) егер кеден одағының кеден заңнамасында өзгеше белгіленбесе, кедендік
декларация толтыру үшін негізге алынған құжаттарды кеден органына табыс етуге;
3) декларацияланатын тауарларды осы Кодексте белгіленген жағдайларда не кеден
органының талабы бойынша көрсетуге;
4) осы Кодекске сәйкес кедендік төлемдер мен салықтарды төлеуге және (немесе)
олардың төленуін қамтамасыз етуге;
5) тиісті кеден рәсімінде тауарларды пайдаланудың талаптары мен шарттарын
сақтауға;
6) осы Кодексте көзделген өзге де талаптарды орындауға міндетті.
287-бап. Декларанттың жауапкершілігі
Декларант осы Кодекстің 286-бабында көзделген міндеттерді орындамағаны немесе
тиісінше орындамағаны үшін, кедендік декларацияда көрсетілген, оның ішінде кеден
органы тәуекелдерді басқару жүйесін пайдалана отырып тауарлар шығару туралы шешім
қабылдаған кезде дұрыс емес мәліметтерді мәлімдегені үшін Қазақстан
Республикасының заңдарына сәйкес жауапты болады.
288-бап. Кедендік декларацияны беру және тіркеу
1. Кедендік декларацияны декларант немесе кеден өкілі Қазақстан
Республикасының кеден заңнамасына сәйкес кедендік декларацияны тіркеуге құқылы
кеден органына береді.
2. Кеден органы кедендік декларацияның, оның электрондық көшірмесінің және
қажетті құжаттардың берілген күні мен уақытын, оның ішінде ақпараттық
технологияларды қолдана отырып, белгілеп қояды.
3. Кеден органы кедендік декларацияны Кеден одағы комиссиясының шешімінде
айқындалатын тәртіппен кедендік декларация берілген кезден бастап екі сағаттан
аспайтын мерзімде тіркейді немесе тіркеуден бас тартады.
4. Кеден органы кедендік декларацияны тіркеуден, егер:
1) кедендік декларация кедендік декларацияны тіркеуге құқылы емес кеден
органына берілсе;
2) кедендік декларацияны уәкілетті емес тұлға берсе;
3) кедендік декларацияда осы Кодекстің 278 – 280-баптарында көзделген қажетті
мәліметтер көрсетілмесе;
4) кедендік декларацияға қол қойылмаса не тиісті түрде куәландырылмаса немесе
белгіленген нысан бойынша жасалмаса;
5) декларацияланатын тауарларға қатысты осы Кодекске сәйкес кедендік
декларация берілгенге дейін немесе берілуімен бір мезгілде жасалуға тиіс әрекеттер
жасалмаса, бас тартады.
5. Кедендік декларацияны тіркеуден бас тартуды кеден органының лауазымды
адамы жазбаша нысанда бас тарту себебін көрсете отырып ресімдейді.
Кедендік декларацияны тіркеуден бас тартылған жағдайда кедендік декларация
және табыс етілген құжаттар декларантқа не кеден өкіліне қайтарылады.
6. Егер кедендік декларацияны кеден органы тіркемесе, ондай декларация
кедендік мақсаттар үшін берілмеген болып саналады.
7. Кедендік декларация тіркелген кезден бастап заңдық маңызы бар фактілер
туралы куәландыратын құжатқа айналады.
8. Осы баптың 2 және 3-тармақтарының ережелері кедендік транзит кедендік
рәсімімен орналастырылатын тауарларды кедендік декларациялау кезінде қолданылмайды.
289-бап. Кедендік декларацияда мәлімделген мәліметтерді
өзгерту және толықтыру
1. Кедендік декларацияда мәлімделген мәліметтер кеден органының рұқсатымен
декларанттың дәлелді жазбаша өтініші бойынша тауарлар шығарылғанға дейін бір
мезгілде мына шарттар сақталған кезде:
егер енгізілген өзгерістер мен толықтырулар тауарларды шығару туралы шешім
қабылдауға ықпал етпесе және тауарлардың кедендік құнын түзету және тыйым салулар
мен шектеулерді сақтау жағдайларын қоспағанда, кедендік төлемдер мен салықтар
сомаларының мөлшерін анықтауға әсер ететін мәліметтерді өзгерту қажеттігіне әкеп
соқтырмаса;
декларанттың өтінішін алған кезде кеден органы оны кедендік тексеріп қарауды
өткізу орны мен уақыты туралы хабардар етпесе және (немесе) тауарларға қатысты
кедендік бақылаудың өзге нысандарын жүргізу туралы шешім қабылдамаса, өзгертілуі
немесе толықтырылуы мүмкін.
Тіркелген кедендік декларацияда мәлімделген мәліметтерді өзгерту және
толықтыру тіркелген кедендік декларацияда көрсетілгеннен өзге тауарлар туралы
мәліметтерді мәлімдеуге әкеп соқпайды.
2. Кедендік декларацияға тауарларды шығарғаннан кейін өзгерістер мен
толықтырулар енгізуге Кеден одағы комиссиясының шешімімен айқындалатын жағдайларда
және тәртіппен жол беріледі.
3. Кеден органдарының өз бастамасы, тұлғаның тапсырмасы немесе өтініші
бойынша кеден декларациясын толтыруға, енгізілуі кеден органдарының құзыретіне
жататын мәліметтерді, тауарлардың кедендік құнын түзетуді және (немесе) тауарларды
шығарғаннан кейін кедендік төлемдер сомасының мөлшерін анықтауға ықпал ететін өзге
де мәліметтерді өзгертуді және кеден одағы кеден заңнамасының ережелеріне сәйкес
жүргізілетін тыйым салулар мен шектеулерді сақтауды қоспағанда, кеден
декларациясында көрсетілген мәліметтерді өзгертуге немесе толықтыруға құқылы емес.
290-бап. Кедендік декларацияны кері қайтарып алу
1. Декларант жазбаша өтініші бойынша шетел тауарларына тіркелген кедендік
декларацияны кеден органы тауарларды шығару туралы шешім қабылдағанға дейін оларды
кері қайтарып алуы мүмкін.
Кедендік декларацияны кері қайтарып алу кезінде жаңа кедендік декларация
тауарларды уақытша сақтау мерзімі шегінде берілуі тиіс.
Кедендік декларация осы тармақтың екінші бөлігінде көрсетілген мерзімде
берілмеген кезде тауарларды кеден органдары осы Кодекстің 26-тарауына сәйкес
ұстайды.
2. Декларанттың жазбаша өтініш бойынша кеден одағының тауарларына кедендік
декларация тауарлар кеден одағының кедендік аумағынан нақты шыққанға дейін, оның
ішінде тауарларды шығару туралы шешім қабылданғаннан кейін кері қайтарып алынуы
мүмкін.
Кеден одағының тауарларына кедендік декларацияны кері қайтарып алу үшін кері
қайтарып алу туралы өтініште тауардың тұрған жері көрсетілуі тиіс.
3. Егер декларанттың өтінішін алғанға дейін кеден органы декларантты кедендік
декларацияда мәлімделген тауарларды кедендік тексеріп қарауды жүргізу орны мен
уақыты туралы хабардар етпесе және (немесе) кеден одағының кеден заңнамасын
әкімшілік немесе қылмыстық жауапкершілікке әкеп соғатын бұзуды анықтамаса, кедендік
декларацияны кері қайтарып алуға кеден органының жазбаша рұқсатымен жол беріледі.
Кедендік декларация тауарды кедендік тексеріп қараудан кейін, егер мұндай
тексеріп қарау барысында әкімшілік немесе қылмыстық жауапкершілікке әкеп соғатын
кеден одағының кеден заңнамасын бұзушылықтар анықталмаған болса, кері қайтарып
алынуы мүмкін.
291-бап. Тауарларды алдын ала кедендік декларациялау
1. Кедендік декларация шетелдік тауарларға қатысты олар кеден одағының
кедендік аумағына әкелінгенге дейін берілуі мүмкін.
2. Егер кедендік мақсаттар үшін тауарларға ілеспе көлік (тасымалдаушы) немесе
коммерциялық құжаттардың пайдаланылуы тиіс болса, тауарларды алдын ала кедендік
декларациялау кезінде кеден органы бұл құжаттардың декларант растаған көшірмелерін
немесе бұл құжаттардағы мәліметтерді электрондық түрде қабылдайды және тауарларды
кеден органына көрсеткеннен кейін көрсетілген құжаттардың көшірмелеріндегі
мәліметтерді құжаттардың түпнұсқаларындағы, соның ішінде электрондық құжаттардағы
мәліметтермен салыстырады.
3. Алдын ала кедендік декларациялау кезінде кедендік декларацияда өз сипаты
бойынша тауарларды кеден одағының кедендік аумағына әкелгенге және (немесе) оларды
кеден органына көрсеткенге дейін декларантқа белгілі бола алмайтын мәліметтер жоқ
болуы мүмкін.
Мұндай мәліметтер кедендік декларацияға Кеден одағы комиссиясының шешімінде
белгіленген тәртіппен тауарларды шығару туралы шешім қабылданғанға дейін енгізілуі
тиіс.
Кедендік баждар, салықтар тауарларды шығарғанға дейін төленеді.
4. Көлік (тасымалдаушы) немесе коммерциялық құжаттар көшірмелерінің негізінде
бұрын мәлімделгеннен ерекше құндық, сандық немесе салмақтық көрсеткіштер өзгерген
жағдайда міндетті түрде құнның, санның немесе салмақтың өзгергенін растайтын
құжаттар табыс етіледі.
5. Егер тауарларды кеден одағының кедендік аумағына әкелгеннен кейін
декларант бұрын мәлімделгеннен өзгеше құндық, сандық немесе салмақтық
көрсеткіштердің сәйкессіздігін тапса, декларант осы Кодекстің 290-бабында көзделген
тәртіппен кедендік декларацияны кері қайтарып алуға құқылы.
6. Тауарларды алдын ала кедендік декларациялау кезінде кеден органы кедендік
декларацияны тіркеген күнге қолданыстағы нормативтік-құқықтық актілер қолданылады.
7. Егер тауарлар кедендік декларацияны тіркеген кеден органына не Қазақстан
Республикасының кеден заңнамасына сәйкес белгіленген өзге кеден органына ол
тіркелген күннен кейінгі күннен бастап күнтізбелік отыз күн ішінде көрсетілмесе не
бұл мерзім ішінде тыйым салулар мен шектеулер енгізілсе, кеден органы мұндай
тауарларды шығарудан бас тартады.
292-бап. Тауарларды толық емес кедендік декларациялау
1. Егер де декларантта оған байланысы жоқ себептер бойынша кедендік
декларацияны толтыруға қажетті барлық ақпарат толық болмаған жағдайда, декларанттың
толық емес кедендік декларацияны беруі жолымен тауарларды шығару, кедендік төлемдер
мен салықтарды есептеу және төлеу үшін қажетті мәліметтерді мәлімдеу шартымен
тауарларды толық емес кедендік декларациялауға жол беріледі.
Көрсетілген мәліметтер тыйым салулар мен шектеулерді сақтауды растауға,
сондай-ақ кеден органдарына тауарлардың сандық және сапалық сипаттамаларының
жиынтығы бойынша оларды сәйкестендіруге мүмкіндік беруге тиіс.
2. Тауарларды толық емес кедендік декларациялау, егер әкелінетін тауарларды
өткізу:
1) ашық көлік құралдарында – тауарлардың дәл салмағын кеден органының
кедендік декларацияны тіркеу күніне мәлімдеу мүмкін болмаған;
2) арнайы контейнерлер мен көлік құралдарында – тауарлармен технологиялық
операциялар жүргізбей тауарлардың дәл санын мәлімдеу мүмкін болмаған кезде жүзеге
асырылған жағдайда қолданылуы мүмкін.
3. Декларант толық емес кедендік декларацияны табыс еткен кезде, егер
бастапқыда толық және тиісінше толтырылған кедендік декларация берілген жағдайда
қолданылатын кедендік баждарды, салықтарды есептеу және төлеу тәртібін қоса
алғанда, осы Кодексте көзделген шарттар мен талаптар қолданылады.
4. Тауарларды толық емес кедендік декларациялауды қолдану кезінде декларант
кеден органы толық емес кедендік декларацияны тіркеген күннен бастап күнтізбелік
отыз күннен аспайтын мерзімде олар түзеткен және нақтылаған мәліметтерді ескере
отырып, толық кедендік декларацияны табыс етуге міндетті.
293-бап. Тауарларды мерзімдік кедендік декларациялау
1. Белгілі бір тұлға белгілі бір тауарды кеден одағының кедендік шекарасы
арқылы тұрақты өткізген кезде кеден органы күнтізбелік отыз күн ішінде кеден
одағының кедендік шекара арқылы өткізілетін барлық тауарларға кедендік декларацияны
табыс етуге рұқсат беруі мүмкін.
2. Егер тауарлардың Сыртқы экономикалық қызметтің тауар номенклатурасы
бойынша бірдей сыныптау коды болса, олар белгілі бір тауар ретінде қарастырылады.
3. Егер белгілі бір тұлға белгілі бір тауар түрін күнтізбелік отыз күн ішінде
үш және одан да көп рет жеткізіп берсе, тауарды белгілі бір тұлға кеден одағының
кедендік шекарасы арқылы тұрақты өткізген тауарлар ретінде қарастырылады.
4. Кедендік мақсаттар үшін:
тауарларды кеден одағының кедендік аумағынан әкеткен кезде – белгілі бір
өткізу пункті арқылы өткізілетін және оларды кедендік декларациялау жеке жеткізілім
санына қарамастан бір сыртқы сауда шарты (келісімшарты) бойынша белгілі бір кеден
органында күнтізбелік отыз күн ішінде жүргізілетін белгілі бір тауарлар;
тауарларды кеден одағының кедендік аумағына әкелген кезде – кедендік
декларациялау жеке жеткізілім санына қарамастан бір сыртқы сауда шарты
(келісімшарты) бойынша белгілі бір кеден органында күнтізбелік отыз күн ішінде
жүргізілетін белгілі бір тауарлар бірыңғай партия ретінде қарастырылады.
5. Акцизделетін тауарларды қоспағанда, кедендік баждар, салықтар толық
кедендік декларация бойынша тауарларды шығарғанға дейін төленеді.
6. Акцизделетін тауарлар бойынша кедендік баждар мен салықтар мерзімдік
кедендік декларация бойынша тауарларды шығарғанға дейін төленеді.
7. Мерзімдік кедендік декларациялау кезінде кеден органы мерзімдік кедендік
декларацияны тіркеген күні қолданыстағы Қазақстан Республикасының нормативтік-
құқықтық актілері қолданылады.
8. Мерзімдік кедендік декларациялау, кедендік баждарды, салықтарды төлеуді
қамтамасыз еткен жағдайда жеткізілім кезеңі басталғанға дейін мерзімдік кедендік
декларация беру жолымен жүргізіледі. Кедендік баждарды, салықтарды төлеуді
қамтамасыз ету осы Кодекстің 6-тарауына сәйкес уәкілетті экономикалық
операторлардың тізіліміне енгізілген сыртқы экономикалық қызметке қатысушыларға
қолданылмайды. Бұл ретте мерзімдік кедендік декларация тауарлардың бірыңғай
партиясына толтырылады.
9. Кеден органы мерзімдік кедендік декларация қолданылуының бүкіл кезеңі
ішінде тауарлар партиясының әрбір жеткізілімінің өткізілуін іс жүзінде есепке алуды
және бақылауды жүзеге асырады.
10. Мерзімдік кедендік декларациялауды пайдалана отырып, тауарларды өткізу
жүргізілген жеткізілім кезеңі аяқталғаннан кейін күнтізбелік он күннен кешіктірмей
әкелінген немесе әкетілген тауарлардың іс жүзіндегі саны ескеріле отырып
толтырылған толық кедендік декларация табыс етіледі.
Мерзімдік кедендік декларацияда мәлімделген көлемнен өзгеше көлемде тауарлар
әкелінген (әкетілген) жағдайда толық кедендік декларация әкелінген (әкетілген)
тауарлардың іс жүзіндегі саны ескеріле отырып толтырылады. Бұл ретте мерзімдік
кедендік декларация жеткізіліп берудің келесі кезеңіне осындай өзгерістер ескеріле
отырып толтырылады.
11. Кеден органы мерзімдік декларациялауды қолданудан:
1) тауарларды болжамды өткізу мерзімдік кедендік декларациялау рәсімдерін
пайдалану талаптарына сай келмеген жағдайда;
2) кедендік төлемдер мен салықтарды төлеу бойынша берешегі бар тұлғаларға;
3) банкроттық туралы іс қозғалған тұлғаларға қатысты бас тартады.
294-бап. Тауарларды уақытша кедендік декларациялау
1. Тауарлар кеден одағының кедендік шекарасы арқылы құбыржол көлігімен
өткізілген кезде, сондай-ақ оларға қатысты саны және (немесе) кедендік құны туралы
дәл мәлімет табыс ету мүмкін болмаса, тауарларға уақытша кедендік декларацияны беру
жолымен уақытша кедендік декларациялауға жол беріледі.
2. Қазақстан Республикасының кедендік аумағынан әкету кезінде кедендік
операциялар жүргізілетін немесе тауарлар жөнелтілетін орыннан, сондай-ақ Қазақстан
Республикасының аумағына келетін немесе әкелінетін орыннан мәлімделген кедендік
рәсімге сәйкес шығарылған тауарлар жеткізілімі жүзеге асырылатын уақыт кезеңі
күнтізбелік айдан аспауға тиіс. Бұл ретте осы Кодекстің 449-бабына сәйкес Қазақстан
Республикасының аумағындағы құбыржол көлігімен өткізілетін тауарларды есептеу
аспаптарын орнату орындары жөнелту немесе әкелу орындары болып табылады. Тауарларға
уақытша декларацияны кеден органдары көрсетілген кезең басталғанға дейін
күнтізбелік он бес күннен ерте қабылдамайды.
3. Тауарлар жеткізілімінен кейін декларант уақыттың мәлімделген кезеңінде
жеткізілген тауарларға толық декларацияны беруге міндетті.
Толық декларацияны беру уақытша кедендік декларацияда мәлімделген тауарлар
жеткізілімі үшін көзделген уақыт кезеңі аяқталған күннен кейінгі күннен бастап
күнтізбелік тоқсан күннен кешіктірілмей жүзеге асырылады.
4. Уақытша кедендік декларацияда тауарлардың болжамды саны, тауарлар өткізуді
жүзеге асыру үшін негізге алынатын сыртқы сауда шартында (келісімшартында)
көзделген тауарлардың есептік бағасы негізінде анықталған уақытша кедендік
декларацияны беру күніне олардың алдын ала кедендік құны туралы мәліметтерді
мәлімдеуге жол беріледі.
Өткізілген тауарлардың саны тауарларға уақытша кедендік декларацияда
мәлімделген саннан аспауға тиіс.
5. Уақытша кедендік декларациялау рәсімін пайдалана отырып, тауарларды
кедендік декларациялау кезінде кеден органы тауарларға уақытша декларацияны
тіркеген күні қолданыста болған кеден одағының және Қазақстан Республикасының
заңнамалары қолданылады.
6. Егер уақытша кедендік декларацияны беру кезінде нақты сатып алушы (алушы)
анықталмаса, онда декларант нақты сатып алушылардың (алушылардың) саны бойынша
бірнеше толық кедендік декларацияны кейіннен табыс ете отырып, бір сыртқы сауда
шарты (келісімшарт) шеңберінде тауарлар жеткізіліміне арналған бір уақытша кедендік
декларацияны береді.
7. Кедендік баждар, салықтар кеден органдары тауарларды шығарғанға дейін
төленеді. Егер төлеуге жататын кедендік баждардың, салықтардың сомасы осы баптың 4-
тармағында көрсетілген мәліметтерді нақтылау нәтижесінде көбейтілсе, қосымша ақы
төлеу тауарларға толық декларацияны берген кезде, оларды кеден органдары шығарғанға
дейін жүзеге асырылады. Көрсетілген жағдайда өсімпұлдар есептелмейді. Кедендік
төлемдер мен салықтардың артық немесе қате төленген сомаларын қайтару осы
Кодекстің 17-тарауына сәйкес жүзеге асырылады.
8. Егер уақытша кедендік декларацияда мәлімделген тауарлар жеткізілімі үшін
көзделген уақыт кезеңі аяқталғаннан кейін күнтізбелік тоқсан күн өткен соң тауарлар
кеден одағының кедендік шекарасы арқылы өткізілмесе, осындай тауарларға мәлімделген
уақытша кедендік декларация осы Кодекстің 290-бабында анықталған тәртіппен кері
қайтарып алынуға жатады.
295-бап. Белгіленген уақыт кезеңі ішінде өткізілетін
тауарды жиналмаған немесе бөлшектелген түрінде,
оның ішінде жиынтықталмаған немесе жасалып
бітпеген түрінде кедендік декларациялау
ерекшеліктері
1. Осы Кодекстің 268-бабында айқындалған мерзімнен асатын уақыт кезеңі ішінде
түрлі тауарлар партияларымен әкелу болжанатын жиналмаған немесе бөлшектелген
түрдегі, оның ішінде жиынтықталмаған немесе жасалып бітпеген түрдегі тауар, кеден
органының рұқсаты болған кезде, Сыртқы экономикалық қызметтің тауар номенклатурасы
бойынша бір сыныптама коды көрсетіле отырып, декларациялануы мүмкін.
2. Рұқсатты тауар әкелінгенге дейін декларанттың жазбаша дәлелді өтініші
негізінде кеден органы береді.
3. Рұқсатта:
1) декларант туралы мәлімет;
2) декларантқа кеден ісі саласындағы уәкілетті орган берген, жасалып біткен
немесе жиынтықталған тауардың сыныптама коды бойынша жиналмаған немесе бөлшектелген
түрдегі, оның ішінде жиынтықталмаған немесе жасалып бітпеген түрдегі тауарлардың
сыныптамасын растайтын, Сыртқы экономикалық қызметтің тауар номенклатурасына сәйкес
тауарлардың сыныптамасы жөніндегі алдын ала шешім;
3) тауарды әкелу мерзімі;
4) кеден ісі саласындағы уәкілетті орган айқындайтын өзге де мәліметтер
көрсетіледі.
4. Рұқсаттың қолданылу мерзімі бір жыл, ол декларанттың жазбаша дәлелді
өтініші бойынша алты айдан аспайтын мерзімге ұзартылуы мүмкін.
5. Рұқсатты беру, ұзарту, тоқтата тұру және оны кері қайтарып алу тәртібін
Қазақстан Республикасының Үкіметі айқындайды.
6. Тауарды кедендік декларациялау мәлімделген кедендік рәсім талаптарына
сәйкес жүзеге асырылады.
7. Белгіленген уақыт кезеңі ішінде өткізілетін жиналмаған немесе бөлшектелген
түрдегі, оның ішінде жиынтықталмаған немесе жасалып бітпеген түрдегі тауарларды
кедендік декларациялау және кедендік тазарту тәртібін Қазақстан Республикасының
Үкіметі айқындайды.
33-тарау. ТАУАРЛАРДЫ ШЫҒАРУ
296-бап. Тауарларды шығару үшін негіздер және
тауарларды шығару тәртібі
1. Кеден органдары мынадай талаптар сақталған кезде:
1) кеден органына осы Кодекске және (немесе) кеден одағына мүше
мемлекеттердің өзге де халықаралық шарттарына сәйкес тауарларды шығару үшін қажетті
лицензиялар, сертификаттар, рұқсаттар және (немесе) өзге де құжаттар, көрсетілген
құжаттар осы Кодекске сәйкес тауарлар шығарылғаннан кейін табыс етілуі мүмкін
жағдайларды қоспағанда, табыс етілгенде;
2) тұлғалар тауарларды осы Кодекске сәйкес, ал кедендік рәсімді белгілеу
кезінде, осы Кодекстің 306-бабының 2-тармағына сәйкес кеден одағына мүше
мемлекеттердің халықаралық шарттарына және Қазақстан Республикасының заңнамасына
сәйкес таңдалған кедендік рәсіммен орналастыру үшін қажетті талаптар мен шарттарды
сақтағанда;
3) тауарларға қатысты кедендік баждар, салықтар төленгенде не оларды төлеу
осы Кодекске сәйкес қамтамасыз етілгенде тауарларды шығаруды жүзеге асырады.
2. Кеден органдары тауарларды шығаруды осы Кодекстің
297-бабында көрсетілген мерзімнен аспайтын мерзімде жүзеге асырады.
3. Тауарларды шығаруды кеден органының лауазымды адамы осы Кодексте көзделген
тәртіппен, егер Кеден одағы комиссиясының шешімімен өзгеше тәртіп белгіленбесе,
кедендік декларацияға, коммерциялық, көліктік (тасымалдаушы) құжаттарға тиісті
белгілер енгізу (қою), сондай-ақ кеден органының ақпараттық жүйесіне тиісті
мәліметтер енгізу жолымен жүргізеді.
297-бап. Тауарларды шығару мерзімі
1. Тауарларды шығаруды кеден органы, егер осы Кодексте өзгеше белгіленбесе,
кедендік декларацияны тіркеген күннен кейінгі күннен бастап бір жұмыс күнінен
кешіктірмей аяқтауы тиіс.
Тізбесін Кеден одағының комиссиясы анықтайтын кедендік әкету баждары
қолданылмайтын, экспорттың кедендік рәсімімен орналастырылатын тауарларды және
уақытша әкету кедендік рәсімімен орналастырылатын тауарларды шығаруды кеден органы
тауарларға декларацияны тіркеген кезден бастап төрт сағаттан кешіктірмей, ал
тауарларға декларация тіркелген жағдайда кеден органының жұмыс уақыты аяқталғанға
дейін төрт сағаттан аспайтын уақыт қалғанда – осы кеден органының жұмыс уақыты
басталған кезден бастап төрт сағаттан кешіктірмей аяқтауы тиіс.
Көрсетілген мерзімдер кедендік бақылауды жүргізу уақытын қамтиды.
2. Осы Кодекстің 291-бабына сәйкес тауарларды алдын ала декларациялауды
қолдану кезінде кеден органы тауарларды шығаруды кедендік декларацияны тіркеген
кеден органына тауарларды көрсеткен күннен кейінгі бір жұмыс күнінен кешіктірмей
аяқтауы тиіс.
3.Тауарларды шығару осы Кодекстің 440 және 441-баптарына сәйкес тоқтатыла
тұруы мүмкін.
4. Тауарларды шығару мерзімдері кеден органы басшысының, ол уәкілеттік берген
кеден органы басшысы орынбасарының не оларды алмастыратын адамдардың жазбаша
рұқсатымен кедендік бақылаудың нысандарын жүргізу немесе аяқтау үшін қажетті
уақытқа ұзартылуы мүмкін және, егер осы Кодексте өзгеше белгіленбесе, кедендік
декларация тіркелген күннен кейінгі күннен бастап он жұмыс күнінен асыруға
болмайды.
298-бап. Кедендік декларацияны бергенге дейін
тауарларды шығару
1. Кедендік транзит кедендік рәсімін қоспағанда, осы Кодекстің 276-бабында
көрсетілген, кеден одағының кедендік аумағына әкелінетін (әкелінген) тауарлардың
жекелеген санаттарын кедендік рәсімдермен орналастыру кезінде, сондай-ақ осы
Кодекстің 65-бабының 2-тармағына сәйкес уәкілетті экономикалық операторларға
қатысты арнайы оңайлатуды қолдану кезінде тауарларды шығару декларант:
1) тауарларды жөнелтуші және алушы, тауарларды жөнелтуші және жеткізілу
межеленген ел туралы мәліметтер, тауардың атауы, сипаттамасы, Сыртқы экономикалық
қызметтің тауар номенклатурасы бойынша кемінде алғашқы төрт белгі деңгейіндегі
сыныптау коды, тауарлардың саны, брутто салмағы және құны бар коммерциялық немесе
өзге де құжаттарды;
2) оның кедендік декларацияны бергені және тауарларды шығару айынан кейінгі
айдың оныншы күнінен кешіктірмей тауарларды пайдалану мақсаты және тауарлар
орналастырылатын кедендік рәсім туралы мәліметтер қамтылған қажетті құжаттар мен
мәліметтерді табыс еткені туралы жазбаша нысандағы міндеттемені;
3) тыйым салулар мен шектеулердің сақталғанын растайтын құжаттар мен
мәліметтерді табыс еткен жағдайда, мұндай құжаттар мен мәліметтердің кедендік
декларацияны беру кезінде табыс етілуі мүмкін болатын жағдайларды қоспағанда,
кедендік декларацияны берген кезге дейін жүзеге асырылуы мүмкін.
2. Тауарлар кедендік декларация берілгенге дейін шығарған кезде осы
тауарларға қатысты кедендік әкелу баждарын, салықтарды төлеу жөніндегі міндет:
1) декларантта мұндай шығару кезінен бастап туындайды;
2) осы Кодекстің 129-бабының 2-тармағының 1) – 7), 9) және
10) тармақшаларында белгіленген жағдайларда және кедендік декларацияға тауарларды
шығару туралы белгілер енгізу (қою) кезінде тоқтатылады.
3) мыналар:
осы баптың 1-тармағының 2) тармақшасында көрсетілген мерзім өткенге дейін
орындалуға жатады. Бұл ретте кедендік әкелу баждарын, салықтарды есептеу мақсатында
Қазақстан Республикасының салық заңнамасына сәйкес белгіленетін, кедендік
декларацияны тіркеген күні қолданыста болған кедендік баждардың, салықтардың
ставкалары және валютаның нарықтық бағамы қолданылады;
егер осы баптың 1-тармағының 2) тармақшасында көрсетілген мерзім ішінде
кедендік декларацияны бергенге дейін шығарылған тауарларға қатысты кеден органы
кедендік декларацияда тауарларды шығару туралы белгі енгізбеген (қоймаған) жағдайда
– осы баптың 1-тармағының 2) тармақшасында көрсетілген мерзімнің соңғы күні
орындалуға жатады. Бұл ретте кедендік әкелу баждарын, салықтарды есептеу мақсатында
Қазақстан Республикасының салық заңнамасына сәйкес белгіленетін, осы баптың 1-
тармағының 2) тармақшасында көрсетілген мерзімнің соңғы күні қолданыстағы кедендік
баждардың, салықтардың ставкалары және нарықтық валюта бағамы қолданылады.
3. Осы Кодекстің 276-бабында көрсетілген тауарларға қатысты, дүлей
зілзаланың, табиғи және техногендік сипаттағы төтенше жағдайлардың салдарларын жою
үшін қажетті тауарларды, бейбітшілікті сақтау не оқуларды өткізу жөніндегі
акцияларды орындау үшін қажетті әскери мақсаттағы өнімдерді, сондай-ақ гуманитарлық
және техникалық көмекті қоспағанда, оларды кедендік декларацияны бергенге дейін
шығару кезінде кедендік баждарды, салықтарды төлеуді қамтамасыз ету ұсынылады.
4. Уәкілетті экономикалық оператор декларанты болып әрекет ететін тауарларды
кедендік декларация бергенге дейін шығару, төленуге жататын кедендік әкелу
баждарының, салықтардың сомасы осы Кодекстің 62-бабына сәйкес уәкілетті
экономикалық оператор берген кедендік баждарды, салықтарды төлеуді қамтамасыз ету
сомасынан аспаған жағдайда қолданылады.
299-бап. Құжаттарды, тауарлардың сынамалары мен
үлгілерін зерттеу не сарапшының
қорытындысын алу қажет болған кезде
тауарларды шығару
1. Егер кеден органдары тауарлардың сынамаларын немесе үлгілерін, егжей-
тегжейлі техникалық құжаттамасын зерттеу немесе кедендік декларацияда немесе кеден
органдары табыс еткен өзге де құжаттарда көрсетілген мәліметтердің дұрыстығын
тексеру мақсатында сараптама жүргізу қажеттілігі туралы шешім қабылдаса, тауарларды
шығару мұндай зерттеулердің немесе сараптамалардың жүргізілу нәтижелері бойынша
қосымша есепке жазылуы мүмкін кедендік баждардың, салықтардың сомасында кедендік
баждар, салықтар төлеуді қамтамасыз етуді декларант ұсынған жағдайда кедендік
сараптама нәтижелері алынғанға дейін жүргізіледі.
2. Тауарларды шығару кеден органдары тауарларға тыйым салулар мен шектеулер
қолданылуы мүмкін екендігін көрсететін белгілерді тапқан және декларант олардың
сақталғанын растайтын дәлелдемелерді табыс етпеген жағдайда ғана жүргізілмейді.
300-бап. Қылмыс немесе әкімшілік құқық бұзушылық
анықталған кезде тауарлар шығару
1. Қылмыс немесе әкімшілік құқық бұзушылық анықталған кезде тауарларды шығару
іс бойынша іс жүргізу аяқталғанға немесе әкімшілік процесс аяқталғанға дейін, егер
мұндай тауарлар алып қойылмаса немесе оларға Қазақстан Республикасының заңнамасына
сәйкес тыйым салынбаса, жүзеге асырылуы мүмкін.
2. Осы Кодекстің 16-тарауында қосымша есепке жазылуы мүмкін кедендік
баждарды, салықтарды төлеуді қамтамасыз етуді ұсыну қажеттігі көзделуі мүмкін.
301-бап. Шартты түрде шығарылған тауарлар
1. Мыналарға қатысты:
1) тауарларды пайдалану және (немесе) оларға билік ету бойынша шектеулермен
ұштасқан кедендік әкелу баждарын, салықтарды төлеу бойынша жеңілдіктер берілсе;
2) пайдалану және (немесе) билік ету жөніндегі шектеулер тауарлар
шығарылғаннан кейін осы Кодекстің 296-бабының 1-тармағының 1) тармақшасында
көрсетілген құжаттарды табыс етуге байланысты болса;
3) мөлшері Бірыңғай кедендік тарифпен белгіленген кедендік әкелу баждары
ставкаларының мөлшерінен аз кедендік әкелу баждарының ставкалары қолданылса, ішкі
тұтыну үшін шығарудың кедендік рәсімімен орналастырылған тауарлар шартты түрде
шығарылған тауарлар болып саналады.
2. Осы баптың 1-тармағының 1) тармақшасында көрсетілген шартты түрде
шығарылған тауарлар жеңілдіктер беру шарттарына сәйкес келетін мақсатта ғана
пайдаланылуы мүмкін.
Осы баптың 1-тармағының 2) тармақшасында көрсетілген, шартты түрде шығарылған
тауарларды үшінші тұлғаларға, оның ішінде оларды сату немесе өзге де тәсілмен
иеліктен шығару жолымен беруге тыйым салынады, ал егер көрсетілген тауарларды
әкелуге шектеулер осы тауарлардың сапасы мен қауіпсіздігін тексеруге байланысты
белгіленсе, оларды кез келген нысанда пайдалануға (қолдануға, тұтынуға) тыйым
салынады
Осы баптың 1-тармағының 3) тармақшасында көрсетілген, шартты түрде шығарылған
тауарлар Қазақстан Республикасының аумағы шегінде ғана пайдаланылуы мүмкін.
3. Шартты түрде шығарылған тауарлардың шетелдік тауарлар мәртебесі бар және
олар кедендік бақылауда болады.
4. Осы баптың 1-тармағының 1) тармақшасында көрсетілген тауарлар, егер осы
Кодексте өзгеше көзделмесе, кедендік баждардың, салықтардың тиісті сомаларын төлеу
бойынша міндет тоқтатылған кезге дейін шартты түрде шығарылған болып саналады.
5. Шартты түрде шығарылған тауарлар:
осы баптың 1-тармағының 1) тармақшасында көрсетілген тауарларға қатысты
кедендік әкелу баждарының, салықтардың тиісті сомасын төлеу жөніндегі міндеттерді
тоқтатқаннан кейін;
осы баптың 1-тармағының 2) тармақшасында көрсетілген тауарларға қатысты осы
Кодекстің 296-бабы 1-тармағының 1) тармақшасында көрсетілген құжаттарды табыс
еткеннен кейін;
осы баптың 1-тармағының 3) тармақшасында көрсетілген тауарларға қатысты
Бірыңғай кедендік тарифпен белгіленген кедендік әкелу баждарының ставкалары бойынша
есептелген кедендік әкелу баждары сомаларының және тауарларды шығарғаннан кейін
төленген кедендік әкелу баждары сомаларының айырмасы мөлшерінде кедендік әкелу
баждарын төлегеннен кейін кеден одағы тауарлары мәртебесіне ие болады.
Қазақстан Республикасының халықаралық шарттарымен және (немесе) Кеден одағы
комиссиясының шешімімен өзге де жағдайлар белгіленуі мүмкін, ол кезде шартты түрде
шығарылған тауарлар кеден одағы тауарлары мәртебесіне ие болады.
6. Кеден одағы тауарларының мәртебесін алу үшін шартты түрде шығарылған
тауарлар ішкі тұтыну үшін шығарудың кедендік рәсімімен қайта орналастырылуға
жатпайды.
Кедендік баждарды, салықтарды төлеу тәртібі не осы Кодекстің 296-бабы 1-
тармағының 1) тармақшасында көрсетілген құжаттарды табыс ету осы баптың 5-
тармағының бірінші бөлігінде көрсетілген жағдайларда осы Кодексте айқындалады.
7. Кеден одағына мүше мемлекеттердің халықаралық шарттарымен немесе Қазақстан
Республикасының кеден заңнамасымен тауарларды шартты түрде шығарылғандар қатарына
жатқызудың өзге де жағдайлары мен тәртібі белгіленуі мүмкін.
302-бап. Тауарларды шығарудан бас тарту
1. Осы Кодекстің 296-бабының 1-тармағында белгіленген тауарларды шығарудың
шарттары сақталмаған кезде, сондай-ақ осы Кодекстің 291-бабының 7-тармағында және
осы баптың 2-тармағында көрсетілген жағдайларда кеден органы тауарларды шығару
мерзімінің өтуінен кешіктірмей мұндай бас тарту үшін негіздеме болған барлық
себептерді және оларды жою жөніндегі ұсынымдарды көрсете отырып, жазбаша нысанда
тауарларды шығарудан бас тартады.
Тауарларды шығарудан бас тартуды ресімдеу тәртібі Кеден одағы комиссиясының
шешімімен айқындалады.
2. Кеден органы, егер:
анықталған, құқық бұзушылық құрамы жоқ бұзушылықтар жойылса;
анықталған бұзушылықтар жойылған, ал декларацияланатын тауарлар Қазақстан
Республикасының заңдарына сәйкес алып қойылмаған немесе оларға тыйым салынбаған
жағдайларды қоспағанда, егер тауарларға кедендік бақылау жүргізу кезінде кеден
органдары кеден одағының кеден заңнамасын бұзуды анықтаған болса, тауарларды
шығарудан бас тартады.
3. Кеден органы, егер декларанттың кедендік төлемдер мен салықтар сомаларының
мөлшерін анықтауға ықпал ететін дұрыс емес мәліметтерді мәлімдегенін, оның ішінде
Сыртқы экономикалық қызметтің тауар номенклатурасының, шығарылған елінің, кедендік
төлемдер мен салықтардың ставкалары мен мөлшерінің, төлем тәсілдерінің және
кедендік төлемдер мен салықтарды төлеумен байланысты басқа да мәліметтерін,
тауарлардың кедендік құнын түзетуді қоспағанда, дұрыс көрсетпегенін анықтаса
тауарларды шығарудан бас тартады.
34-тарау. ТАУАРЛАРДЫ ЖӘНЕ (НЕМЕСЕ) КӨЛІК ҚҰРАЛДАРЫН
МЕМЛЕКЕТ МЕНШІГІНЕ АЙНАЛДЫРУ
303-бап. Тауарларды және (немесе) көлік құралдарын
мемлекет меншігіне айналдыру
Тауарлар және (немесе) көлік құралдары:
1) тауарларды және (немесе) көлік құралдарын кеден ісі саласындағы құқық
бұзушылықтар бойынша тәркілеу туралы сот шешімінің;
2) мемлекеттің пайдасына бас тарту кедендік рәсімімен орналастырылған
тауарларға қатысты кедендік декларацияның және осындай тауарларды қабылдап алу-беру
актісінің негізінде мемлекет меншігіне айналдырылады.
304-бап. Тауарларды және (немесе) көлік құралдарын
сот шешімі бойынша мемлекет меншігіне
айналдыру тәртібі
1. Тауарлар және (немесе) көлік құралдары тауарларды және (немесе) көлік
құралдарын тәркілеу туралы сот шешімі заңды күшіне енген күннен бастап мемлекет
меншігіне айналады.
2. Кеден органы сот шешімінің негізінде қабылдап алу-беру актісі бойынша
тәркіленген тауарларды және (немесе) көлік құралдарын Қазақстан
Республикасының заңнамасына сәйкес Қазақстан Республикасының тиісті уәкілетті
мемлекеттік органына береді.
305-бап. Мемлекеттің пайдасына бас тарту кедендік
рәсімімен орналастырылған тауарларды мемлекет
меншігіне айналдыру тәртібі
Мемлекеттің пайдасына бас тарту кедендік рәсімімен орналастырылған тауарлар
кедендік декларация және қабылдап алу-беру актісі бойынша декларант тауарларды
Қазақстан Республикасының заңнамасына сәйкес Қазақстан Республикасының тиісті
уәкілетті мемлекеттік органына берген күннен бастап мемлекет меншігіне айналады.
6-бөлім. КЕДЕНДІК РӘСІМДЕР
35-тарау. КЕДЕНДІК РӘСІМДЕР ТУРАЛЫ ЖАЛПЫ ЕРЕЖЕЛЕР
306-бап. Кедендік рәсімдердің түрлері
1. Кедендік реттеу мақсатында тауарларға қатысты кедендік рәсімдердің
мынадай:
1) ішкі тұтыну үшін шығару;
2) экспорт;
3) кедендік транзит
4) кеден қоймасы;
5) кедендік аумақта қайта өңдеу;
6) кедендік аумақтан тыс қайта өңдеу;
7) ішкі тұтыну үшін қайта өңдеу;
8) уақытша әкелу (жіберу);
9) уақытша әкету;
10) кері импорт;
11) кері экспорт;
12) бажсыз сауда;
13) жою;
14) мемлекеттің пайдасына бас тарту
15) еркін кедендік аймақ;
16) еркін қойма;
17) арнайы кедендік рәсім түрлері белгіленеді.
2. Осы баптың 1-тармағының 15) және 16) тармақшаларында көрсетілген кедендік
рәсімдер Қазақстан Республикасының халықаралық шарттарында және (немесе) Қазақстан
Республикасының Үкіметі айқындайтын тәртіппен белгіленеді.
Ескерту: 306-бапқа өзгеріс енгізілді - ҚР 2011.07.05 N 452-IV (алғашқы ресми
жарияланған күнінен бастап қолданысқа енгізіледі) Заңымен.
307-бап. Кедендік рәсімді таңдау және өзгерту
1. Тұлғаның таңдауы бойынша кеден одағының кедендік шекарасы арқылы
өткізілетін тауарлар осы Кодексте көзделген тәртіппен және шарттарда белгілі бір
кедендік рәсіммен орналастырылады.
2. Тұлға осы Кодекске сәйкес таңдалған кедендік рәсімді басқа рәсімге
өзгертуге құқылы.
308-бап. Кедендік рәсіммен орналастыру
Кеден органының осы Кодексте белгіленген тәртіппен тауарды шығарған күні
тауарларды кедендік рәсіммен орналастыру күні болып саналады.
309-бап. Тауарларды кедендік рәсіммен орналастырудың
шарттарын сақтауды растау міндеті
Тауарларды кедендік рәсіммен орналастырудың шарттарын сақтауды растау міндеті
декларантқа жүктеледі.
310-бап. Кедендік рәсімдер шарттарының сақталуын
кедендік бақылау
1. Кеден одағы тауарларының мәртебесіне ие болмайтын тауарлар орналастырылған
кезде кедендік рәсімдер шарттарының сақталуын кедендік бақылауды осы Кодексте
белгіленген тәртіппен кеден органдары жүргізеді.
2. Кеден органы тауарларды шығарған мемлекеттен өзге кеден одағына мүше
мемлекеттің аумағындағы, осы баптың 1-тармағында көрсетілген тауарларға қатысты
кедендік бақылау осы Кодекстің
20-тарауына сәйкес жүргізіледі.
311-бап. Кедендік рәсімнің шарттары мен талаптарын
сақтамағаны үшін жауапкершілік
1. Осы Кодексте белгіленген кедендік рәсімнің шарттары мен талаптарын
сақтамағаны үшін, Қазақстан Республикасының заңдарына сәйкес, декларант жауапты
болады.
Тұлғалар, кедендік рәсімнің шарттары мен талаптары кедендік бақылаудағы
тауарлар шығарылғанға дейін не олар Қазақстан Республикасының аумағынан тысқары
жерлерге іс жүзінде әкетілгенге дейін аварияның не еңсерілмейтін күштің әсері
салдарынан біржола жоғалуы, зақымдануы немесе жойылуы себепті сақталмаған, сондай-
ақ көрсетілген тауарлардың саны немесе жай-күйі тасымалдаудың, көлікпен тасудың,
сақтаудың және пайдаланудың (қолданудың) қалыпты жағдайлары кезінде олардың табиғи
тозуының немесе табиғи кемуінің салдарынан өзгерген жағдайларда, жауапты болмайды.
2. Тұлғалар кеден одағының кедендік аумағынан тысқары жерлерге қайта өңдеу
үшін әкетілген тауарларға немесе олардың қайта өңдеу өнімдеріне қатысты:
1) тауарлардың немесе олардың қайта өңделген өнімдерінің аварияның немесе
еңсерілмейтін күштің әсері салдарынан біржола жоғалуы немесе жойылуы себепті
қайтарылмаған;
2) тауарлар немесе олардың қайта өңделген өнімдерінің саны тасымалдаудың,
сақтаудың және пайдаланудың (қолданудың) қалыпты жағдайлары кезінде олардың табиғи
тозуының немесе табиғи кемуінің салдарынан өзгерген;
3) тауарлар немесе олардың қайта өңделген өнімдері мемлекеттік органдардың
немесе шет мемлекеттің лауазымды адамдарының іс-әрекеттері салдарынан иеліктен
шыққан жағдайларда жауапты болмайды.
3. Тауарлардың біржола жоғалуына, бүлінуіне немесе жойылуына, олардың саны
мен жай-күйінің өзгеруіне әкеп соққан мән-жайларды растау міндеті осы бөлімде
айқындалған тұлғаларға жүктеледі. Шет мемлекеттердің аумағында болған мән-жайларды
Қазақстан Республикасының дипломатиялық өкілдіктері немесе консулдық мекемелері,
сондай-ақ жоғарыда аталған мән-жайлар болған мемлекеттің құзыретті органдары
растайды.
312-бап. Кедендік рәсіммен орналастырылған тауарларды
алып қою (тыйым салу) салдарлары
1. Кедендік рәсіммен орналастырылған тауарлар алып қойылған не мұндай
тауарларға тыйым салынған жағдайда Қазақстан Республикасының заңдарына сәйкес осы
тауарларға қатысты кедендік рәсімнің қолданылуы тоқтатыла тұрады.
Егер тауарларды алып қоюдың не оларға тыйым салудың күшін жою туралы шешім
қабылданса, кедендік рәсімнің қолданылуы қайта жаңғыртылады.
Кедендік рәсімнің қолданылуын қайта жаңғыртқан кезде осы бөлімге сәйкес
көзделген пайыздар оларды есепке жазу және төлеу кедендік рәсімнің қолданылуын
тоқтата тұру кезеңі ішінде есепке жазылмайды және төленбейді.
2. Кедендік рәсіммен орналастырылған тауарларды тәркілеу және мемлекет
меншігіне өзгеше айналдыру кезінде осы тауарларға қатысты кедендік рәсімнің
қолданылуы тоқтатылады, ал тәркіленген және мемлекет меншігіне өзгеше айналдырылған
шетелдік тауарлар кеден одағы тауарларының мәртебесіне ие болады.
3. Егер Қазақстан Республикасының заңдарына сәйкес тұлғаны әкімшілік немесе
қылмыстық жауапкершілікке тарту оның кедендік рәсімді сақтамағанына байланысты
болса және жол берілген сақтамау аталған кедендік рәсімді одан әрі қолданудың
мүмкін еместігіне әкеп соқса, кедендік рәсімнің қолданылуы тұлғаны жауапкершілікке
тарту жөніндегі тиісті шешімнің күшіне енген күнінен кейінгі күннен бастап
күнтізбелік он бес күннің ішінде аяқталуы тиіс.
Оларға қатысты осы тармақтың бірінші бөлігіне сәйкес кедендік рәсімнің
қолданылуы аяқталмаған тауарларды кеден органдары осы Кодекстің 26-тарауына сәйкес
ұстайды.
36-тарау. Ішкі тұтыну үшін шығарудың кедендік рәсімі 313-бап. Ішкі тұтыну үшін шығарудың кедендік
рәсімінің мазмұны
Ішкі тұтыну үшін шығару, егер осы Кодексте өзгеше белгіленбесе,
орналастырылған кезде шетелдік тауарлар кеден одағының кедендік аумағында оларды
пайдалану және оларға билік ету жөніндегі шектеулерсіз болатын және пайдаланылатын
кедендік рәсім болып табылады.
314-бап. Тауарларды ішкі тұтыну үшін шығарудың
кедендік рәсімімен орналастыру шарттары
1. Тауарлар:
1) егер тарифтік артықшылықтар, кедендік баждарды, салықтарды төлеу бойынша
жеңілдіктер белгіленбесе, кедендік әкелу баждарын, салықтарды төлеу;
2) шектеулер мен тыйым салуларды сақтау;
3) арнайы қорғау, демпингке қарсы және өтемдік шаралардың қолданылуына
байланысты шектеулердің сақталуын растайтын құжаттарды табыс ету шарттары сақталған
кезде ішкі тұтыну үшін шығарудың кедендік рәсімімен орналастырылады.
2. Көрсетілген шарттар орындалған кезде тауар кеден одағы тауарларының
мәртебесіне ие болады.
3. Тауарларды пайдалану және (немесе) оларға билік ету жөніндегі шектеулермен
ұштасқан кедендік баждарды, салықтарды төлеу бойынша жеңілдіктер берілген кезде
тауарлар осы Кодекстің 301-бабына сәйкес шартты түрде шығарылуға жатады және
шетелдік тауарлар мәртебесін сақтайды.
315-бап. Ішкі тұтыну үшін шығарудың кедендік рәсімімен
орналастырылатын (орналастырылған) тауарларға
қатысты кедендік әкелу баждарын, салықтарды
төлеу жөніндегі міндеттің туындауы, тоқтатылуы
және оларды төлеу мерзімі
1. Декларантта ішкі тұтыну үшін шығарудың кедендік рәсімімен орналастырылатын
тауарларға қатысты кедендік әкелу баждарын, салықтарды төлеу жөніндегі міндет кеден
органы кедендік декларацияны тіркеген кезден бастап туындайды.
2. Декларанттың кедендік әкелу баждарын, салықтарды төлеу жөніндегі міндеті:
1) ішкі тұтыну үшін шығарудың кедендік рәсімімен орналастырылатын тауарларға
қатысты – осы Кодекстің 129-бабының 2-тармағында белгіленген жағдайларда;
2) бұл тауарларды пайдалану және (немесе) оларға билік ету жөніндегі
шектеулермен ұштасқан кедендік баждарды, салықтарды төлеу жөніндегі жеңілдіктерді
пайдалана отырып, ішкі тұтыну үшін шығарудың кедендік рәсімімен орналастырылатын
тауарларға қатысты:
егер тауарларды пайдалану және (немесе) оларға билік ету жөніндегі
шектеулерді қолданудың өзге мерзімі белгіленбесе, бұл кезеңде осы баптың 3-
тармағының 2) тармақшасында белгіленген кедендік әкелу баждарын, салықтарды төлеу
мерзімі туындамаған жағдайда ішкі тұтыну үшін шығарудың кедендік рәсіміне сәйкес
тауарларды шығарған күннен бастап бес жыл өткен соң;
бұл кезеңде осы баптың 3-тармағының 2) тармақшасында белгіленген кедендік
баждарды, салықтарды төлеу мерзімі туындамаған жағдайда тауарларды пайдалану және
(немесе) оларға билік ету жөніндегі шектеулерді қолданудың өзге де белгіленген
мерзімі өткен соң;
мұндай тауарларды мемлекет пайдасына бас тартудың немесе жоюдың кедендік
рәсімдеріне орналастыру кезінде ішкі тұтыну үшін шығарудың кедендік рәсіміне сәйкес
тауарларды шығарған күннен бастап бес жыл ішінде не жеңілдікті қолданудың өзге де
белгіленген мерзімі ішінде – тауарларды мемлекет меншігіне қабылдауды не оны жоюды
растайтын құжатты кеден органына табыс еткен кезден бастап;
бес жыл ішінде не ішкі тұтыну үшін шығарудың кедендік рәсіміне сәйкес
тауарларды шығарған күннен бастап жеңілдікті қолданудың өзге де белгіленген мерзімі
ішінде туындаған, осы Кодекстің 129-бабының 2-тармағында белгіленген жағдайларда;
мұндай орналастыруға дейін осы баптың 3-тармағының 2) тармақшасында
белгіленген кедендік әкелу баждарын, салықтарды төлеу мерзімі туындамаған жағдайда
шартты түрде шығарылған тауарларды кері экспорттың кедендік рәсімімен орналастырған
кезде тоқтатылады.
3. Кедендік әкелу баждары, салықтар мынадай мерзімдерде:
1) ішкі тұтыну үшін шығарудың кедендік рәсімімен орналастырылатын тауарларға
қатысты, – тауарларды ішкі тұтыну үшін шығарудың кедендік рәсіміне сәйкес
шығарғанға дейін;
2) осы тауарларды пайдалану және (немесе) оларға билік ету жөніндегі
шектеулермен ұштасқан кедендік баждарды, салықтарды төлеу жөніндегі жеңілдіктерді
пайдаланып, ішкі тұтыну үшін шығарудың кедендік рәсімімен орналастырылған
тауарларға қатысты:
мұндай жеңілдіктерді пайдаланудан бас тартылған жағдайда – тауарларды ішкі
тұтыну үшін шығарудың кедендік рәсімімен орналастыру үшін берілген кедендік
декларацияға жеңілдіктерді пайдаланудан бас тарту бөлігінде өзгерістер енгізгенге
дейін;
мұндай жеңілдіктерді пайдалануға байланысты белгіленген осы тауарларды
пайдалану және (немесе) оларға билік ету жөніндегі шектеулерді бұзатын немесе
жеңілдіктер беру шарттарына сәйкес келетін мақсаттарды бұзатын тауарлармен іс-
әрекеттер жасалған жағдайда, – көрсетілген іс-әрекеттерді жасаған бірінші күні, ал
егер бұл күн белгіленбесе – кеден органы тауарларды ішкі тұтыну үшін шығарудың
кедендік рәсімімен орналастыру үшін берілген кедендік декларацияны тіркеген күні
төленуге жатады.
37-тарау. Экспорт кедендік рәсімі
316-бап. Экспорт кедендік рәсімінің мазмұны
1. Кеден одағының тауарлары кеден одағының кедендік аумағынан тысқары
жерлерге әкетілетін және одан тысқары жерлерде тұрақты болуға арналған кездегі
кедендік рәсім экспорт болып табылады.
2. Бұрын уақытша әкетудің немесе кедендік аумақтан тыс жерлерде қайта
өңдеудің кедендік рәсімімен орналастырылған тауарларды кеден органына іс жүзінде
көрсетпей экспорт кедендік рәсімімен орналастыруға жол беріледі.
317-бап. Тауарларды экспорт кедендік рәсімімен
орналастыру шарттары
1. Тауарлар:
1) егер кедендік әкету баждарын төлеу жөніндегі жеңілдіктер белгіленбесе,
кедендік әкету баждарын төлеу;
2) тыйым салулар мен шектеулерді сақтау;
3) үшінші елдерге қатысты кедендік әкету баждарын қолдану мәселелерін
реттейтін кеден одағына мүше мемлекеттердің халықаралық шарттарына сәйкес Кеден
одағының комиссиясы қалыптастыратын тауарлардың жиынтық тізбесіне енгізілген
тауарларға қатысты тауардың шығарылған жері туралы сертификатты табыс ету шарттары
сақталған кезде экспорт кедендік рәсімімен орналастырылады.
2. Экспорт кедендік рәсімімен орналастырылған және кеден одағының кедендік
аумағынан іс жүзінде әкетілген тауарлар кеден одағы тауарларының мәртебесін
жоғалтады.
318-бап. Экспорт кедендік рәсімімен орналастырылған
тауарларға қатысты кедендік әкету баждарын
төлеу жөніндегі міндеттің туындауы мен
тоқтатылуы және оларды төлеу мерзімі
1. Декларантта экспорттың кедендік рәсімімен орналастырылатын тауарларға
қатысты кедендік әкету баждарын төлеу жөніндегі міндет кеден органы кедендік
декларацияны тіркеген кезден бастап туындайды.
2. Декларантта экспорттың кедендік рәсімімен орналастырылатын тауарларға
қатысты кедендік әкету баждарын төлеу жөніндегі міндет осы Кодекстің 129-бабының 2-
тармағында белгіленген жағдайларда тоқтатылады.
3. Егер осы Кодексте өзгеше мерзім белгіленбесе, кедендік әкету баждары
экспорт кедендік рәсіміне сәйкес тауарлар шығарылғанға дейін төлеуге жатады.
38-тарау. Кедендік транзит кедендік рәсімі 319-бап. Кедендік транзит туралы жалпы ережелер
1. Кедендік транзитке сәйкес тауарлар кеден одағының кедендік аумағы арқылы,
оның ішінде кеден одағына мүше болып табылмайтын мемлекеттің аумағы арқылы,
жөнелтуші кеден органынан жеткізілу межеленген кеден органына дейін тарифтік емес
және техникалық реттеу шараларын қоспағанда, тыйым салулар мен шектеулерді қолдана
отырып, кедендік баждарды, салықтарды төлемей кедендік бақылаумен тасымалданатын
кедендік рәсім кедендік транзит болып табылады.
2. Кедендік транзит:
1) келген жеріндегі кеден органынан кеткен жеріндегі кеден органына дейін
шетелдік тауарларды;
2) келген жеріндегі кеден органынан ішкі кеден органына дейін шетелдік
тауарларды;
3) шетелдік тауарларды, сондай-ақ, егер бұл осы баптың 5-тармағына сәйкес
көзделген болса, ішкі кеден органынан кеткен жеріндегі кеден органына дейін кеден
одағының тауарларын;
4) бір ішкі кеден органынан басқа ішкі кеден органына дейін шетелдік
тауарларды;
5) кеден одағына мүше болып табылмайтын мемлекеттің аумағы арқылы кеткен
жеріндегі кеден органынан келген жеріндегі кеден органына дейін кеден одағының
тауарларын тасымалдау кезінде қолданылады.
3. Егер әуе көлігі халықаралық рейс жасау уақытында келген жерінде тауарларды
ішінара тиемей (түсірмей) аралық немесе мәжбүрлі түрде (техникалық) қонса, кедендік
транзит әуе көлігімен тасымалданатын тауарларға қатысты қолданылмайды.
Халықаралық почта жөнелтімдерімен, құбыржол көлігімен және электр беру
желілері арқылы өткізілетін тауарларға қатысты кедендік транзит осы Кодексте
белгіленген ерекшеліктер ескеріле отырып қолданылады.
Кеден одағының кедендік аумағы арқылы теміржол көлігімен өткізілетін
тауарларға қатысты кедендік транзит ерекшеліктері кеден одағына мүше
мемлекеттердің халықаралық шартымен айқындалады.
Теңіз көлігімен өткізілетін тауарларға қатысты, сондай-ақ осы баптың 2-
тармағының 2) және 4) тармақшаларына сәйкес кеден одағына мүше бір ғана мемлекеттің
аумағы арқылы өткізілетін тауарларды тасымалдау кезінде кедендік транзиттің
ерекшеліктері кеден одағына мүше осындай мемлекеттің заңнамасымен белгіленуі
мүмкін.
4. Кедендік транзит кедендік рәсімімен орналастырылатын тауарларды кедендік
декларациялауды осы Кодекстің 284-бабының 1) және 3) тармақшаларында көрсетілген
тұлғалар жүзеге асырады.
5. Егер осы Кодексте және (немесе) Кеден одағы комиссиясының шешімінде өзгеше
көзделмесе, экспорт кедендік рәсімімен орналастырылған тауарлар кедендік транзит
кедендік рәсімімен орналастырылмай кеден одағының кедендік аумағы арқылы
тасымалданады.
6. Осы тарауды қолдану мақсатына орай халықаралық тасымалдаудың көлік құралы
деп кеден одағының кедендік аумағы арқылы оның шегінен шықпай тауарлар
тасымалдайтын көлік құралы да түсініледі.
320-бап. Тауарларды кедендік транзит кедендік рәсімімен
орналастыру шарттары
Тауарларды кедендік транзит кедендік рәсімімен орналастыруға:
1) тауарларды кеден одағының кедендік аумағына әкелуге немесе мұндай аумақтан
әкетуге тыйым салынбау;
2) тауарларға қатысты тауарларды кеден одағының кедендік шекарасы арқылы
өткізуге байланысты шектеулердің сақталғанын растайтын құжаттар, егер осы құжаттар
бар болған кезде мұндай өткізуге жол берілген жағдайда, табыс етілу;
3) егер тауарлар келген жерінде әкелінетін тауарларға қатысты шекаралық
бақылауға және өзге де мемлекеттік бақылауға жатса, осындай бақылау түрлері жүзеге
асырылу;
4) транзиттік декларация табыс етілу;
5) тауарларға қатысты осы Кодекстің 321-бабына сәйкес кедендік транзиттің
сақталуын қамтамасыз ету шаралары қолданылу;
6) осы Кодекстің 198-бабына сәйкес тауарларды сәйкестендіру қамтамасыз етілу;
7) егер тауарлар кедендік пломбалармен және мөрлермен тасымалданған жағдайда
халықаралық тасымалдаудың көлік құралы тиісті түрде жабдықталу шарттары сақталған
кезде жол беріледі.
321-бап. Кедендік транзиттің сақталуын қамтамасыз ету
шаралары
1. Кедендік транзиттің сақталуын қамтамасыз ету шараларына:
1) осы Кодекстің 16-тарауына сәйкес шетелдік тауарларға қатысты кедендік
баждарды, салықтарды төлеуді қамтамасыз ету;
2) кедендік алып жүру;
3) тауарларды тасымалдау бағытын белгілеу жатады.
2. Егер:
1) декларант ретінде кедендік тасымалдаушы немесе уәкілетті экономикалық
оператор әрекет етсе;
2) тауарлар теміржол және құбыржол көлігімен немесе электр беру желілері
арқылы өткізілсе;
3) Қазақстан Республикасының халықаралық шарттарында белгіленсе;
4) тауарлар кедендік алып жүру арқылы тасымалданса;
5) осы Кодексте және (немесе) кеден одағына мүше мемлекеттердің халықаралық
шарттарында белгіленген өзге де жағдайларда, кедендік транзит кезінде кеден органы
осы баптың 1-тармағының 1) тармақшасында көзделген кедендік баждарды, салықтарды
төлеудің қамтамасыз етілуін ұсынуды талап етпейді.
3. Осы баптың 1-тармағының 3) тармақшасында көрсетілген кедендік транзиттің
сақталуын қамтамасыз ету шарасы тәуекелдерді басқару жүйесі негізінде айқындалатын
жағдайларда кедендік транзиттің сақталуын қамтамасыз етудің өзге де шараларына тек
қосымша қолданылуы мүмкін.
Бағыттарды жөнелтуші кеден органы көлік (тасымалдау) құжаттарында көрсетілген
мәліметтер негізінде айқындайды.
Жөнелтуші кеден органының не ол жүретін жолдағы кез келген кеден органының
жазбаша рұқсатымен бағытты өзгертуге жол беріледі.
322-бап. Кедендік алып жүру
1. Кедендік транзит кедендік рәсімінің сақталуын қамтамасыз ету мақсатында
Қазақстан Республикасының заңнамасына сәйкес кеден органдарының лауазымды адамдары
не өзге де ұйымдар жүзеге асыратын, тауарларды кедендік транзит кедендік рәсіміне
сәйкес тасымалдайтын көлік құралдарын алып жүру кедендік алып жүру болып табылады.
2. Кеден органы:
1) тәуекелдерді басқару жүйесі негізінде айқындалатын;
2) осы Кодекстің 16-тарауына сәйкес кедендік баждар, салықтар төлеудің
қамтамасыз етілуі ұсынылмаған не оның қамтамасыз етілуі жеткіліксіз болған;
3) егер көрсетілген қаулылардың ең болмағанда біреуі орындалмаса, әкімшілік
жауапкершілікке тарту туралы заңды күшіне енген қаулыларда белгіленген кедендік
транзит кедендік рәсіміне сәйкес тауарларды тасымалдау кезінде тасымалдаушы
міндеттерін бірнеше рет орындамаған;
4) тасымалдаушы осы Кодекстің 331-бабына сәйкес кедендік баждарды, салықтарды
төлеу бойынша міндетті орындамаған;
5) Қазақстан Республикасының халықаралық шарттарында белгіленген жағдайда
кедендік алып жүру туралы шешім қабылдауға құқылы.
3. Кеден органы кедендік алып жүру туралы шешім қабылдаған жағдайда кеден
органы осындай шешімді қабылдаған кезден бастап оны
жиырма төрт сағаттан кешіктірмей ұйымдастырады.
4. Кедендік алып жүру тәртібін Қазақстан Республикасының Үкіметі айқындайды.
323-бап. Кедендік транзит мерзімі
1. Жөнелтімнің кеден органынан жеткізілу межеленген кеден органына дейінгі
кедендік транзит мерзімін жөнелтуші кеден органы көлік түрін және көлік
құралдарының мүмкіндіктерін, белгіленген бағытты, тасымалдаудың басқа да шарттарын
және (немесе) декларанттың немесе, егер тасымалдаушы кедендік транзит кедендік
рәсімімен декларант болып әрекет етпесе, тасымалдаушының өтінішін негізге ала
отырып, сондай-ақ халықаралық шарттарға сәйкес жүргізушінің еңбек режимінің
талаптарын және тынығуын ескере отырып тауарларды тасымалдаудың әдеттегі мерзіміне,
бірақ кедендік транзиттің шекті мерзімінен аспайтындай етіп белгілейді.
2. Кедендік транзиттің шекті мерзімі бір айға екі мың километр есебінен
айқындалатын мерзімнен аспауға тиіс.
3. Егер тасымалдаушы кедендік транзит кедендік рәсімінің декларанты болып
әрекет етпесе, декларанттың немесе тасымалдаушының дәлелді өтініші бойынша кеден
органы белгілеген кедендік транзиттің мерзімі осы баптың 2-тармағында белгіленген
мерзім шегінде ұзартылуы мүмкін.
324-бап. Тауарларды жеткізу орны
1. Кедендік транзит кезінде тауарларды жеткізу орнын жөнелтуші кеден органы
көлік (тасымалдау) құжаттарында көрсетілген жеткізілу межеленген пункт туралы
мәліметтердің негізінде айқындайды.
2. Жөнелтімнің кеден органы көлік (тасымалдау) құжаттарында көрсетілген
мәліметтерге тәуелсіз жеткізу орындарын:
1) тауарларға қатысты өкілеттіктерге ие тұлғаның дәлелді сауал салуы бойынша
көлік (тасымалдау) құжаттарында көрсетілген мәліметтерге тәуелсіз жеткізу орнын
белгілеу үшін негізді растайтын құжаттарды табыс еткен жағдайда;
2) тәуекелдерді басқару жүйесі негізінде айқындалатын жағдайларда белгілеуге
құқылы.
Осы тармақтың 2) тармақшасында көзделген жағдайларда, тауарларды жөнелтімнің
кеден органы белгілеген жеткізу орнына дейін жеткізу жөніндегі тасымалдаушының
шығындары көлік (тасымалдау) құжаттарында көрсетілген жеткізу орнына дейін
тауарларды жеткізу жөніндегі шығындарға сәйкес болуы тиіс.
3. Жеткізілу межеленген кеден органының қызмет өңіріндегі кедендік бақылау
аймағы тауарларды жеткізу орны болып табылады. Бұл ретте олардың келген орнынан
тасымалданатын тауарлар, егер осы Кодексте өзгеше белгіленбесе, кеден органы тұрған
жерге жеткізіледі.
Жеткізілу межеленген станцияда (кіреберіс жолдарда) кедендік бақылау аймағы
теміржол көлігімен өткізілетін тауарларды жеткізу орны болып табылады.
4. Егер кедендік транзит кезінде жеткізілу межеленген пункт Қазақстан
Республикасының көлік туралы заңнамасына сәйкес өзгертілген жағдайда, тасымалдаушы
кеден органына тауарларды жеткізу орнын өзгерту туралы өтінішпен жүгінуге құқылы.
Бұл ретте тасымалдаушы өзінің жүретін жолындағы кез келген кеден органына еркін
нысанда жасалған жеткізілу межеленген пунктті өзгерту туралы өтінішті, жеткізілу
межеленген пунктті өзгертуді растайтын құжаттарды, сондай-ақ транзиттік
декларацияны және тауарларға арналған өзге де құжаттарды табыс етеді.
Тауарларды жеткізу орнын өзгерту туралы шешімді кеден органы осы тармақтың
бірінші бөлігінде көрсетілген өтініш пен құжаттарды алған күннен кейінгі күннен
кешіктірмей қабылдайды. Көрсетілген шешім жеткізу орны өзгерген тауарларға қатысты
кедендік транзит кедендік рәсімін аяқтау және жаңа транзиттік декларацияны ресімдеу
жолымен ресімделеді. Тауарлар кедендік транзит кедендік рәсімімен кеден органы
тауарлардың жеткізілу орнын өзгерту туралы шешім қабылдаған күні орналастырылады.
325-бап. Тауарларды тасымалдау кезінде халықаралық
тасымалдау көлік құралдарын кедендік
пломбалармен және мөрлермен жабдықтау
1. Тауарларды кедендік пломбалармен және мөрлермен тасымалдау үшін көлік
құралдары мынадай талаптарды сақтай отырып, құрастырылған және жабдықталған болуға
тиіс:
1) кедендік пломбалар қарапайым және сенімді тәсілмен салынуы мүмкін;
2) тауарлар халықаралық тасымалдау көлік құралының пломбаланған жүк үй-
жайлары бөлігінен алынбайтындай болуға немесе олардың ашылған ізі көрінбейтіндей
етіп немесе кедендік пломбалар мен мөрлер бүлдірілмей салынбауға тиіс;
3) тауарлар жасырылуы мүмкін жасырын орындар болмауға тиіс;
4) тауарлар орналастырылған орындар тауарларды кедендік қарауға жеңіл қол
жеткізілетіндей болуға тиіс.
2. Егер халықаралық тасымалдау көлік құралы Қазақстан
Республикасының халықаралық шарттарында белгіленген өзінің конструкциясына және
жабдықталуына қойылатын талаптарға сәйкес келсе, осы баптың 1-тармағында
белгіленген талаптар орындалған болып есептеледі.
3. Халықаралық тасымалдау көлік құралының осы баптың 1 және
2-тармақтарында көрсетілген талаптарға сәйкестігі халықаралық тасымалдау көлік
құралын тауарларды кедендік пломбалармен және мөрлермен тасымалдауға жіберу туралы
куәлік алу жолымен алдын ала расталуы мүмкін.
Халықаралық тасымалдау көлік құралын тауарларды кедендік пломбалармен және
мөрлермен тасымалдауға жіберу туралы куәлік:
жеке-дара тәртіппен;
көлік құралдары құрылғысының түрі (сериялары) бойынша берілуі мүмкін.
Халықаралық тасымалдау көлік құралын тауарларды кедендік пломбалар мен мөрлер
салынып тасымалдауға жіберу туралы куәлікті кеден органы мүдделі тұлғаның өтініші
бойынша көрсетілген өтінішті алған күннен бастап үш жұмыс күнінен кешіктірмей
береді. Көрсетілген куәлік халықаралық тасымалдау көлік құралының конструкциясында
өзгерістер болғанға дейін, бірақ екі жылдан аспайтын мерзімде жарамды болады.
Халықаралық тасымалдау көлік құралын тауарларды кедендік пломбалар мен мөрлер
салынып тасымалдауға жіберу туралы куәлік басқа тұлғаға ауысқан кезде көлік құралын
иемдену құқығы жарамды болады.
Халықаралық тасымалдау көлік құралын тауарларды кедендік пломбалар мен мөрлер
салынып тасымалдауға жіберу туралы куәліктің нысаны мен оны беру және пайдалану
тәртібі Кеден одағы комиссиясының шешімімен белгіленеді.
4. Кеден органдары, егер:
тауарларды тасымалдауды кедендік тасымалдаушы жүзеге асырған;
алдын ала жіберу халықаралық шарттарда көзделген жағдайларды қоспағанда,
халықаралық тасымалдау көлік құралын тауарларды кедендік пломбалар мен мөрлер
салынып тасымалдауға алдын ала жіберуді талап етпейді.
326-бап. Тауарларды түсіру, қайта тиеу (қайта түсіру)
және олармен жасалатын өзге де жүк операциялары,
сондай-ақ кедендік транзит кезінде халықаралық
тасымалдау көлік құралдарын ауыстыру
1. Кедендік транзит кедендік рәсіміне сәйкес тасымалданатын тауарларды
түсіруге, қайта тиеуге (қайта түсіруге) және олармен жасалатын өзге де жүк
операцияларына, сондай-ақ мұндай тауарларды тасымалдайтын халықаралық тасымалдау
көлік құралдарын ауыстыруға осы тармақтың екінші бөлігінде көрсетілген жағдайларды
қоспағанда, жөнелтімнің кеден органының немесе қызмет өңірінде тиісті жүк
операциясы жүзеге асырылатын кеден органының рұқсатымен жол беріледі.
Егер осы баптың бірінші бөлігінде көрсетілген халықаралық тасымалдау
тауарлары мен көлік құралдарына қатысты операциялар салынған кедендік пломбалар мен
мөрлер бүлдірілмей жүзеге асырылса не, егер тауарларға кедендік пломбалар мен
мөрлер салынбаса мұндай операцияларды жүзеге асыруға кеден органын жазбаша және
(немесе) электронды нысанда хабардар еткеннен кейін жол беріледі.
2. Егер тауарлармен жасалатын операцияларды жүзеге асыру тауарлардың
жоғалуына немесе олардың қасиеттерінің өзгеруіне әкеп соғуы мүмкін болған жағдайда
не көлік (тасымалдау) құжаттарында, шектеулердің сақталуын растайтын құжаттарда не
бақылаушы мемлекеттік органдар берген өзге де құжаттарда мұндай операцияларды
жүзеге асыруға тыйым салынған кезде кеден органы тауарлар тиелген жүк операцияларын
жүзеге асыруға рұқсат беруден бас тарта алады.
3. Кеден органы тұлғаның өтініші бойынша кеден органының жұмыс уақытынан тыс
кедендік бақылаудағы тауарлармен жүк операцияларын жүргізуге рұқсат береді.
327-бап. Тасымалдаушының кедендік транзит кедендік
рәсімі кезіндегі міндеттері
Кедендік транзит кедендік рәсіміне сәйкес тауарларды тасымалдау кезінде
тасымалдаушы осы кедендік рәсімінің декларанты болып табылатындығына қарамастан:
1) тауарларды және оларға арналған құжаттарды жөнелтімнің кеден органы
белгілеген мерзімдерде, егер бағыт белгіленген болса, белгілі бір бағыт бойынша
жүре отырып, тауарларды жеткізу орнына жеткізуге;
2) тауарлардың, кедендік пломбалар мен мөрлердің не, егер қолданылған болса,
өзге де сәйкестендіру құралдарының сақталуын қамтамасыз етуге;
3) осы Кодекстің 326-бабының 1-тармағында көзделген жағдайларды қоспағанда,
кедендік транзит кедендік рәсіміне сәйкес тасымалданатын тауарларды түсіруге, қайта
тиеуге (қайта түсіруге) және олармен жасалатын өзге де жүк операцияларына, сондай-
ақ мұндай тауарларды тасымалдайтын халықаралық тасымалдау көлік құралдарын
ауыстыруға кеден органдарының рұқсатынсыз жол бермеуге міндетті.
328-бап. Тасымалдаушының жауапкершілігі
1. Тауарларды және оларға арналған құжаттарды кеден органына жеткізбеген
кезде тасымалдаушы Қазақстан Республикасының заңдарына немесе кеден органы
тауарларды кедендік транзит кедендік рәсімімен орналастырған кеден одағына мүше
мемлекеттің заңнамасына сәйкес жауапты болады.
2. Осы баптың 1-тармағында көрсетілген жағдайды қоспағанда, тасымалдаушы
кедендік транзит кедендік рәсіміне сәйкес тауарларды Қазақстан Республикасының
аумағына тасымалдау кезінде міндеттерін орындамағаны немесе тиісінше орындамағаны
үшін Қазақстан Республикасының заңдарына сәйкес жауапты болады.
329-бап. Кедендік транзит кедендік рәсімін аяқтау
1. Кедендік транзит кедендік рәсімі тауарлар жөнелтімінің кеден органы
белгілеген жеткізу орнына жеткізгеннен кейін аяқталады.
2. Кедендік транзит кедендік рәсімі аяқталғанға дейін тауарларды жеткізу
орындарындағы тауарлар кедендік бақылау аймағына орналастырылады.
Тауарларды кедендік бақылау аймағына орналастыруға тәуліктің кез келген
уақытында жол беріледі.
3. Кедендік транзит кедендік рәсімін аяқтау үшін тасымалдаушы жеткізу
межеленген кеден органына транзиттік декларацияны, сондай-ақ өзінде бар басқа да
құжаттарды:
автомобиль көлігімен тасымалданатын тауарларға қатысты олардың тауарларды
жеткізу орнына келген кезінен бастап бір сағат ішінде, ал тауарлар кеден органының
белгіленген жұмыс уақытынан тыс келген жағдайда осы кеден органының жұмыс уақыты
басталған кезден бастап екі сағат ішінде;
су, әуе кемелерін және теміржол көлігін пайдалана отырып тасымалданатын
тауарларға қатысты, көлік құралдары тауарлар жеткізілетін жерге әкелінген кезден
бастап жеткізу межеленген кеден органының келесі жұмыс күнінің аяқталу уақытынан
кешіктірмей табыс етуге міндетті.
Кеден органының талабы бойынша тасымалдаушы тауарларды көрсетуге міндетті.
4. Жеткізу межеленген кеден органы тасымалдаушы осы баптың 3-тармағында
көрсетілген құжаттарды табыс еткен кезден бастап бір сағат ішінде олардың берілуін
Қазақстан Республикасының Үкіметі белгілеген тәртіппен тіркейді.
5. Жеткізу межеленген кеден органы кедендік транзит кедендік рәсімін
мүмкіндігінше қысқа мерзімде, бірақ құжаттарды тіркегеннен кейін жиырма төрт
сағаттан кешіктірмей транзиттік декларацияда немесе транзиттік декларация ретінде
танылатын өзге де құжаттарда кедендік транзит кедендік рәсімін аяқтау туралы белгі
қою жолымен аяқтайды.
Кеден органдарының кедендік транзит кедендік рәсімін аяқтауды ресімдеу
тәртібі Кеден одағы комиссиясының шешімімен айқындалады.
6. Кедендік транзит кедендік рәсімін аяқтағаннан кейін үш сағат ішінде
тасымалдаушы немесе өзге де мүдделі тұлға тауарларды уақытша сақтауға орналастыруға
немесе оларды кедендік рәсімге сәйкес кедендік декларациялауға байланысты кедендік
операцияларды жасауға міндетті.
Теміржол немесе су көлігімен тасымалданатын тауарлардың кедендік транзит
кедендік рәсімі аяқталғаннан кейін тасымалдаушы немесе өзге де мүдделі тұлға
тағайындалған кеден органының келесі жұмыс күнінің аяқталу уақытынан кешіктірмей
тауарларды уақытша сақтауға орналастыруға немесе оларды кедендік рәсімге сәйкес
кедендік декларациялауға байланысты кедендік операцияларды жасауға міндетті.
Тауарларды уақытша сақтауға орналастырғанға немесе оларды кедендік рәсімге
сәйкес кедендік декларациялағанға дейін тауарлар кедендік бақылау аймағында болуға
тиіс.
Осы тармақтың ережелері кеден одағының кедендік аумағынан әкетілетін
тауарларға қатысты кету орнында кедендік рәсімді аяқтау кезінде қолданылмайды.
330-бап. Кедендік транзит кедендік рәсімі кезіндегі
авария, еңсерілмейтін күштің әсері немесе өзге
де жағдайлар кезінде қолданылатын шаралар
1. Кедендік транзит кедендік рәсіміне сәйкес тауарларды тасымалдауға кедергі
болатын авариялар, еңсерілмейтін күштің әсері немесе өзге де жағдайлар кезінде
тасымалдаушы тауарлар мен көлік құралдарының сақталуын қамтамасыз ету үшін барлық
шараларды қолдануға, жақын кеден органына осы жағдайлар және тауарлардың тұрған
жері туралы дереу хабарлауға, сондай-ақ тауарлардың орнын ауыстыруға немесе оларды
жақын кеден органына не кеден органы көрсеткен өзге жерге тасымалдауды қамтамасыз
етуге (егер оның көлік құралы бұзылған болса) міндетті. Осы жағдайлар туралы хабар
алған кеден органы кедендік транзит кедендік рәсіміне сәйкес тауарларды
тасымалдауға кедергі болатын жағдайлар туралы жөнелтімнің кеден органын және
жеткізу межеленген кеден органын хабардар етуге міндетті.
2. Осы баптың 1-тармағының талаптарын сақтауға байланысты тасымалдаушы шеккен
шығыстарды кеден органдары өтемейді.
331-бап. Кедендік транзит кедендік рәсімімен
орналастырылатын (орналастырылған) шетелдік
тауарларға қатысты кедендік әкелу баждарын,
салықтарды төлеу жөніндегі міндеттің туындауы
мен тоқтатылуы және оларды төлеу мерзімі
1. Декларанттың кедендік транзит кедендік рәсімімен орналастырылатын шетелдік
тауарларға қатысты кедендік әкелу баждарын, салықтарды төлеу жөніндегі міндет кеден
органының транзиттік декларацияны тіркеген кезінен бастап туындайды.
2. Декларанттың кедендік транзит кедендік рәсімімен орналастырылатын
(орналастырылған) шетелдік тауарларға қатысты кедендік әкелу баждарын, салықтарды
төлеу жөніндегі міндеті:
1) осы рәсім қолданылған уақытта кедендік әкелу баждарын, салықтарды төлеу
мерзімі туындаған жағдайды қоспағанда, осы Кодекстің 329-бабының 6-тармағына сәйкес
кедендік транзит кедендік рәсімі аяқталған кезде;
2) осы Кодекстің 129-бабының 2-тармағында белгіленген жағдайларда
тоқтатылады.
3. Шетелдік тауарлар кеден органы белгіленген жеткізу орнына жеткізілмеген
жағдайда, кедендік әкелу баждарын, салықтарды төлеу мерзімі:
1) егер шетелдік тауарлардың жеткізілмеуі тасымалдаушының тауарларды кеден
органының рұқсатынсыз алушыға немесе өзге де тұлғаға беру себебінен болса, – осылай
беру күні, ал егер бұл күн анықталмаса, – кеден органының транзиттік декларацияны
тіркеген күні;
2) егер шетелдік тауарлардың жеткізілмеуі авария немесе еңсерілмейтін күш
әсері салдарынан не тасудың (тасымалдаудың) және сақтаудың қалыпты жағдайы
кезіндегі табиғи кему нәтижесінде жойылуды (біржола жоғалуды) қоспағанда,
тауарларды жоғалту себебінен болса, – осылай жоғалту күні, ал егер бұл күн
анықталмаса, – кеден органының транзиттік декларацияны тіркеген күні;
3) егер шетелдік тауарлардың жеткізілмеуі өзге де себептерден болса, – кеден
органының транзиттік декларацияны тіркеген күні болып есептеледі.
4. Кедендік әкелу баждары, салықтар тауарларды ішкі тұтыну үшін шығарудың
кедендік рәсімімен орналастырған кезде төленуге жататын, кеден органы транзиттік
декларацияны тіркеген күнге есептелген кедендік әкелу баждарының, салықтардың
сомаларына сәйкес келетін мөлшерде төленуге жатады.
5. Осы баптың 3 және 4-тармақтарына сәйкес төленген немесе өндіріп алынған
кедендік әкелу баждарын, салықтарды төлеу бойынша міндеттер осы баптың 2-тармағының
1) тармақшасына сәйкес тоқтатылған кезде кедендік әкелу баждары, салықтар осы
Кодекске сәйкес белгіленген тәртіппен қайтарылуға (есепке жатқызылуға) жатады.
6. Егер осы Кодекстің 143-бабының 3-тармағына сәйкес кедендік баждарды,
салықтарды төлеуді қамтамасыз етуді кедендік транзит кедендік рәсімінің декларанты
емес, өзге тұлға берген болса, осы баптың 3-тармағында көзделген жағдайларда
кедендік әкелу баждарын, салықтарды төлеу жөніндегі міндет декларантпен ортақ
осындай тұлғада туындайды.
332-бап. Кедендік транзит кедендік рәсімімен
орналастырылатын (орналастырылған) кеден
одағының тауарларына қатысты кедендік әкету
баждарын төлеу жөніндегі міндеттің туындауы
мен тоқтатылуы және оларды төлеу мерзімі
1. Декларанттың кедендік транзит кедендік рәсімімен орналастырылатын кеден
одағының тауарларына қатысты кедендік әкету баждарын төлеу жөніндегі міндеті осы
Кодекстің 319-бабы 2-тармағының 5) тармақшасына сәйкес кеден органы транзиттік
декларацияны тіркеген кезден бастап туындайды.
2. Декларанттың кедендік транзит кедендік рәсімімен орналастырылатын
(орналастырылған) кеден одағының тауарларына қатысты кедендік әкету баждарын төлеу
жөніндегі міндеті:
1) осы рәсім қолданылған уақытта кедендік әкелу баждарын, салықтарды төлеу
мерзімі туындаған жағдайды қоспағанда, осы Кодекстің 329-бабының 6-тармағына сәйкес
кедендік транзит кедендік рәсімі аяқталған кезде;
2) осы Кодекстің 129-бабының 2-тармағында белгіленген жағдайларда
тоқтатылады.
3. Тауарлар кеден органы белгілеген жеткізу орнына жеткізілмеген жағдайда
кедендік әкету баждарын төлеу мерзімі кеден органының транзиттік декларацияны
тіркеген күні болып есептеледі.
4. Кедендік әкету баждары тауарларды экспорттың кедендік рәсімімен
орналастырған кезде төленуге жататын, кеден органы транзиттік декларацияны тіркеген
күнге есептелген кедендік әкету баждарының сомаларына сәйкес келетін мөлшерде
төленуге жатады.
5. Осы баптың 3 және 4-тармақтарына сәйкес төленген немесе өндіріп алынған
кедендік әкету баждарын төлеу бойынша міндеттер осы баптың 2-тармағының 1)
тармақшасына сәйкес тоқтатылған кезде кедендік әкету баждары осы Кодекске сәйкес
белгіленген тәртіппен қайтарылуға (есепке жатқызылуға) жатады.
39-тарау. Кеден қоймасы кедендік рәсімі
333-бап. Кеден қоймасы кедендік рәсімінің мазмұны
Белгіленген мерзім ішінде кедендік баждар, салықтар төленбей және тарифтік
емес реттеу шаралары қолданылмай шетелдік тауарлар кеден қоймасында кедендік
бақылаумен сақталатын кездегі кедендік рәсім кеден қоймасы болып табылады.
334-бап. Тауарларды кеден қоймасы кедендік рәсімімен
орналастыру шарттары
1. Кеден қоймасының кедендік рәсімімен:
жарамдылық және (немесе) өткізілу мерзімі оларды кеден қоймасының кедендік
рәсіміне сәйкес кедендік декларациялау күніне күнтізбелік бір жүз сексен күннен аз
мерзімді құрайтын тауарларды;
тізбесі Кеден одағы комиссиясының шешімімен айқындалатын тауарларды
қоспағанда, кез келген шетелдік тауарлар орналастырылуы мүмкін.
2. Кеден қоймасының кедендік рәсімімен бұрын өзге кедендік рәсімдермен
орналастырылған тауарлар орналастырылуы мүмкін.
3. Кеден қоймасының кедендік рәсімімен осы Кодексте көзделген жағдайларда
уақытша әкелудің немесе кедендік аумақта қайта өңдеудің кедендік рәсімдерінің
қолданылуын тоқтата тұру мақсатында шетелдік тауарлар орналастырылуы мүмкін.
4. Көлемінің үлкендігіне орай, кеден қоймасына орналастыру мүмкін болмайтын,
бұған кеден органының жазбаша нысандағы рұқсаты болған кезде, тауарларды кеден
қоймасына іс жүзінде орналастырмай, кеден қоймасы кедендік рәсімімен орналастыруға
жол беріледі.
Тауарларды кеден қоймасына іс жүзінде орналастырмай осы кедендік рәсіммен
қойған кезде осы Кодекстің 16-тарауына сәйкес кедендік баждардың, салықтардың
төленуін қамтамасыз ету ұсынылады.
335-бап. Тауарларды кеден қоймасында сақтау мерзімі
1. Тауарларды кеден қоймасында сақтау мерзімі тауарларды кеден қоймасының
кедендік рәсімімен орналастырған күннен бастап үш жылдан аспайды.
2. Жарамдылық және (немесе) сату мерзімі шектеулі тауарлар көрсетілген мерзім
аяқталғанға дейін күнтізбелік бір жүз сексен күннен кешіктірілмей өзге кедендік
рәсіммен орналастырылуға тиіс.
3. Кеден қоймасында сақталу мерзімі өткен тауарларды кеден органдары осы
Кодекстің 26-тарауына сәйкес ұстайды.
4. Тауарларды кеден қоймасының кедендік рәсімімен бірнеше мәрте орналастырған
кезде, оның ішінде осы рәсімнің декларанттары әр түрлі тұлғалар болғанда тауарларды
кеден қоймасында жалпы сақтау мерзімін осы баптың 1-тармағында көзделген мерзімнен
асыруға болмайды.
336-бап. Кеден қоймасы кедендік рәсімімен орналастырылған
тауарлармен жасалатын операциялар
1. Тауарларға қатысты өкілеттіктері бар тұлғалар немесе олардың өкілдері бұл
операциялар тауарлардың жай-күйінің өзгеруіне, олардың орамаларының және (немесе)
сәйкестендіру құралдарының бұзылуына әкеп соқпайтын жағдайда, кеден қоймасы
кедендік рәсімімен орналастырылған тауарлармен олардың сақталуын қамтамасыз ету
үшін қажетті кәдуілгі операцияларды жасауға, оның ішінде тауарларды қарауға және
өлшеуге, оларды кеден қоймасы шегінде ауыстыруға құқылы.
2. Кеден органының рұқсатымен кеден қоймасының кедендік рәсімімен
орналастырылған тауарлармен қарапайым жинақтау операциялары, сондай-ақ:
сынамалар мен үлгілерді іріктеп алу;
партияны бөлшектеуді, жөнелтімдерді қалыптастыруды, сұрыптауды, орауды, қайта
орауды, таңбалауды, тауар түрін жақсарту жөніндегі операцияларды қоса алғанда,
тауарларды сатуға және тасымалдауға дайындау жөніндегі операциялар жасалуы мүмкін.
3. Кеден қоймасының кедендік рәсімімен орналастырылған тауарлармен жасалатын
барлық операциялар Сыртқы экономикалық қызметтің тауар номенклатурасы бойынша
сыныптау кодының өзгеруіне байланысты осы тауарлардың сипаттамасын өзгертпеуге
тиіс.
4. Кеден қоймасының кедендік рәсімімен орналастырылған тауарлардың барлығына
немесе бір бөлігіне қатысты осы тауарларды иелену, пайдалану және (немесе) оларға
билік ету құқықтарын беруді көздейтін мәмілелер жасалуы мүмкін.
337-бап. Кеден қоймалары және олардың түрлері
1. Кеден қоймасы кедендік рәсіміне сәйкес тауарларды сақтауға арналған арнайы
белгіленген және жайластырылған құрылыс, үй-жай және (немесе) ашық алаң кеден
қоймасы болып танылады.
2. Кеден қоймалары ашық немесе жабық үлгіде болуы мүмкін.
Егер олар кез келген тауарларды сақтау және тауарларға қатысты өкілеттіктерді
иеленген кез келген тұлғалардың пайдалануы үшін қолжетімді болса, кеден қоймалары
ашық үлгідегі қоймалар болып табылады.
Егер олар кеден қоймасы иесінің тауарларын сақтауға арналған болса, кеден
қоймалары жабық үлгідегі қоймалар болып табылады.
3. Кеден қоймаларын орналастыру, жайластыру және жабдықтау жөніндегі
талаптар, сондай-ақ олардың құрылу және жұмыс істеу тәртібі осы Кодекстің 46 – 51-
баптарында белгіленген.
4. Кеден органдары кеден қоймалары иелерінің тізілімін жүргізеді және оларды
мерзімді жариялауды, оның ішінде ақпараттық технологияларды пайдалана отырып
қамтамасыз етеді.
338-бап. Тауарларды кеден қоймасында сақтау
1. Басқа тауарларға зиян келтіруі мүмкін немесе сақтаудың айрықша жағдайларын
талап ететін тауарлар, мұндай тауарларды сақтау талаптарына сәйкес жабдықталған
кеден қоймаларында орналастырылуға тиіс.
2. Кеден қоймасында экспорттың кедендік рәсімімен орналастырылған кеден
одағының тауарларын алты ай бойы сақтауға жол беріледі.
3. Кеден қоймасының жұмыс істеуі тоқтатылған жағдайда, кеден қоймасының
кедендік рәсімімен орналастырылған тауарлар осы қойманың жұмыс істеуін тоқтату
туралы шешім қабылданған күннен кейінгі күннен бастап күнтізбелік алпыс күн ішінде
басқа кеден қоймасына тасымалдануға не осы Кодекске сәйкес өзге кедендік рәсімге
орналастырылуға тиіс.
Күнтізбелік алпыс күн ішінде осы тармақтың бірінші бөлігінде көрсетілген іс-
әрекеттер жасалмаған кезде, тауарларды кеден органдары осы Кодекстің 26-тарауына
сәйкес ұстайды.
339-бап. Кеден қоймасында сақтаған кезеңде еңсерілмейтін
күш әсерінің салдарынан жарамсыз болған,
бүлінген немесе бұзылған тауарларды
өзге кедендік рәсімге орналастыру
Кеден қоймасында сақталған кезеңде еңсерілмейтін күш әсері салдарынан
жарамсыз болған, бүлінген немесе бұзылған тауарлар, егер олар жарамсыз, бүлінген
немесе бұзылған күйінде әкелінген болса, декларант таңдап алған кедендік рәсімге
орналастырылуға жатады.
340-бап. Кеден қоймасы кедендік рәсімі қолданылуының
аяқталуы
1. Кеден қоймасы кедендік рәсімінің қолданылуы тауарлардың кеден қоймасында
сақталу мерзімі өткенге дейін тауарларды өзге кедендік рәсімге орналастырумен
аяқталады.
Кеден қоймасының кедендік рәсімімен орналастырылған тауарлар өзге кедендік
рәсімге толық немесе бөлшектеліп орналастырылуы мүмкін.
2. Тауарларды өзге кедендік рәсімге орналастырғаннан кейін бұл тауарлар
оларды өзге кедендік рәсімге орналастырған күннен кейінгі күннен бастап үш жұмыс
күні ішінде кеден қоймасынан әкетілуге жатады.
341-бап. Кеден қоймасы кедендік рәсімімен
орналастырылатын (орналастырылған) тауарларға
қатысты кедендік әкелу баждарын, салықтарды
төлеу жөніндегі міндеттің туындауы мен
тоқтатылуы және оларды төлеу мерзімі
1. Кеден қоймасы кедендік рәсімімен орналастырылатын шетелдік тауарларға
қатысты кедендік әкелу баждарын, салықтарды төлеу жөніндегі міндет:
1) декларантта – кеден органы кедендік декларацияны тіркеген кезден бастап;
2) кеден қоймасының иесінде – тауарларды кеден қоймасына орналастырған кезден
бастап туындайды.
2. Кеден қоймасы кедендік рәсімімен орналастырылатын (орналастырылған)
шетелдік тауарларға қатысты кедендік әкелу баждарын, салықтарды төлеу жөніндегі
міндет:
1) декларантта – тауарларды кеден қоймасына орналастыру кезінде не, егер
тауарларды сақтау кеден қоймасында жүзеге асырылмаса, тауарларды өзге кедендік
рәсімге орналастыру кезінде;
2) кеден қоймасының иесінде – оларды өзге кедендік рәсімге орналастыруға
байланысты тауарларды кеден қоймасынан беру кезінде;
3) осы тармақтың 1) және 2) тармақшаларында көрсетілген тұлғаларда – тауарлар
осы Кодекстің 26-тарауына сәйкес ұсталғанда, сондай-ақ осы Кодекстің 129-бабының 2-
тармағында белгіленген жағдайларда тоқтатылады.
3. Кедендік әкелу баждарын, салықтарды төлеу мерзімі:
1) декларантта:
авария немесе еңсерілмейтін күш әсері салдарынан жойылуды (біржола жоғалуды)
не тасымалдаудың (тасымалдың) және сақтаудың қалыпты жағдайы кезіндегі табиғи
кемуді қоспағанда, тауарларды кеден қоймасына орналастырғанға дейін жоғалтқан
жағдайда, – осындай жоғалту күні, ал егер бұл күн анықталмаса, – кеден органының
тауарларды кеден қоймасының кедендік рәсімімен орналастыру үшін ұсынылған кедендік
декларацияны тіркеген күні;
авария немесе еңсерілмейтін күш әсері салдарынан жойылуды (біржола жоғалуды)
не тасымалдаудың (тасымалдың) және сақтаудың қалыпты жағдайы кезіндегі табиғи
кемуді қоспағанда, егер тауарларды сақтау кеден қоймасында жүзеге асырылмаса,
тауарларды өзге кедендік рәсіммен орналастырғанға дейін жоғалтқан немесе өзге
тұлғаға берген жағдайда, – осындай жоғалту күні, ал егер бұл күн анықталмаса, –
кеден органының тауарларды кеден қоймасының кедендік рәсімімен орналастыру үшін
берілген кедендік декларацияны тіркеген күні;
2) кеден қоймасының иесінде:
авария немесе еңсерілмейтін күш әсері салдарынан жойылуды (біржола жоғалуды)
не сақтаудың қалыпты жағдайы кезіндегі табиғи кемуді қоспағанда, тауарларды
жоғалтқан жағдайда, – тауарлардың жоғалған күні, ал егер бұл күн анықталмаса, –
тауарлардың кеден қоймасына орналастырылған күні;
мұндай тауарларға қатысты кедендік рәсіммен орналастырылуын растайтын
құжаттарды табыс етпей тауарларды кеден қоймасынан берген жағдайда, – беру күні, ал
егер бұл күн анықталмаса, – тауарлар кеден қоймасына орналастырылған күн болып
есептеледі.
4. Кедендік әкелу баждары, салықтар тарифтік артықшылықтарды және кедендік
баждарды, салықтарды төлеу жөніндегі жеңілдіктерді ескермей, тауарларды ішкі тұтыну
үшін шығарудың кедендік рәсімімен орналастыру кезінде төленуге жататын, кеден
органының тауарларды кеден қоймасы кедендік рәсімімен орналастыру үшін берілген
кедендік декларацияны тіркеу күніне есептелген кедендік әкелу баждарының,
салықтардың сомасына сәйкес келетін мөлшерде төленуге жатады.
342-бап. Тауарлар кеден қоймасында сақталғаннан кейін
олар ішкі тұтыну үшін шығару кедендік рәсімімен
орналастырылған кезде кедендік баждарды,
салықтарды есептеу ерекшеліктері
Тауарлар кеден қоймасында сақталғаннан кейін олар ішкі тұтыну үшін шығару
кедендік рәсімімен орналастырылған кезде осы Кодекске сәйкес кедендік баждарды,
салықтарды есептеу мақсатында тауарлардың кедендік құны және (немесе) олардың
табиғи көрінісіндегі (саны, массасы, көлемі немесе өзге де сипаттамасы) физикалық
сипаттамасы кеден органының тауарларды ішкі тұтыну үшін шығару кедендік рәсімімен
орналастыру үшін берілген кедендік декларацияны тіркеген күніне олар осы күні кеден
одағының кедендік аумағына әкелінгеніндей болып айқындалады.
40-тарау. Кедендік аумақта қайта өңдеу кедендік рәсімі
343-бап. Кедендік аумақта қайта өңдеу кедендік
рәсімінің мазмұны
1. Кедендік аумақта қайта өңдеу – шетелдік тауарлар кедендік әкелу баждарын,
салықтарды төлеуден толық шартты түрде босатыла отырып және кейіннен қайта өңдеу
өнімдерінің кеден одағының аумағынан тысқары әкетілуімен тарифтік емес реттеу
шараларын қолданбай, белгіленген мерзімдерде кеден одағының кедендік аумағында
қайта өңдеу жөніндегі операцияларды жасау үшін пайдаланылатын кедендік рәсім.
2. Кедендік аумақта қайта өңдеу кедендік рәсімімен орналастырылған тауарлар
шетелдік тауарлар мәртебесін сақтайды, ал тауарларды қайта өңдеу жөніндегі операция
нәтижесінде алынған тауарлар шетелдік тауарлар мәртебесіне ие болады.
3. Шетелдік тауарларды қайта өңдеу жөніндегі операцияларды жасау кезінде
кеден одағының тауарларын пайдалануға жол беріледі.
344-бап. Тауарларды кедендік аумақта қайта өңдеу кедендік
рәсімімен орналастырудың шарттары
1. Тауарларды кедендік аумақта қайта өңдеу кедендік рәсімімен орналастыруға:
1) кеден одағына мүше мемлекеттің уәкілетті органы берген және осы Кодекстің
348-бабында айқындалған мәліметтері бар тауарларды кедендік аумақта қайта өңдеудің
шарттары туралы құжат табыс етілген жағдайда жол беріледі.
Егер тауарларды кедендік аумақта қайта өңдеу кедендік рәсімімен орналастыру
мақсаты оларды жөндеу болып табылса, декларант осы тармақшаның бірінші бөлігінде
көрсетілген құжат ретінде кедендік декларацияны пайдалануға құқылы;
2) осы Кодекстің 352-бабына сәйкес балама тауарлармен ауыстыру жағдайын
қоспағанда, кеден органдарының шетелдік тауарларды олардың қайта өңдеу өнімдеріне
сәйкестендіру мүмкіндігі болған жағдайда жол беріледі.
2. Кеден одағының комиссиясы кедендік аумақта қайта өңдеу кедендік рәсімімен
орналастыруға тыйым салынған тауарлардың тізбесін анықтауға құқылы.
345-бап. Кедендік аумақта қайта өңдеу жөніндегі
операциялар
1. Кедендік аумақта қайта өңдеудің кедендік рәсімінде тауарларды қайта өңдеу
жөніндегі операциялар:
1) қайта өңдеген немесе өңдеген кезде шетелдік тауарлар өздерінің дара
сипаттамаларын жоғалтатын қайта өңдеуді немесе өңдеуді;
2) монтаждауды, жинауды, бөлшектеуді және шақтауды қоса алғанда, тауарларды
дайындауды;
3) қалпына келтіруді, құрамдас бөлшектерді ауыстыруды қоса алғанда,
тауарларды жөндеуді;
4) егер тауарлар қайта өңдеу процесінде толық немесе ішінара тұтынылатын
болса, қайта өңдеу өнімдерінің өндірісіне жәрдемдесетін немесе оны жеңілдететін
тауарлардың шикізаты ретінде пайдалануды қамтиды. Бұл операция осы тармақтың 1) –
3) тармақшаларында көрсетілген операциялардың бірімен бір мезгілде жасалуы тиіс.
2. Тауарларды қайта өңдеу жөніндегі операцияларға:
1) тауарларды сатуға және тасымалдауға дайындау кезінде олардың сақталуын
қамтамасыз ету жөніндегі операциялар;
2) төл алу, жануарларды, құстарды, балықтарды өсіру және бордақылау, сондай-
ақ шаян тәріздестер мен моллюскілер өсіру;
3) ағаштар мен өсімдіктерді өсіру;
4) ақпаратты, дыбыс және бейне жазбаларды ақпарат жеткізгіштердің кез келген
түрлеріне көшіру және көбейту;
5) технологиялық процесте шетелдік тауарларды көмекші құралдар (жабдықтар,
станоктар, керек-жарақтар және басқасы) ретінде пайдалану жатпайды.
346-бап. Шетелдік тауарларды қайта өңдеу өнімдерінде
сәйкестендіру
Шетелдік тауарларды қайта өңдеу өнімдерінде сәйкестендіру мақсатында мынадай
тәсілдер пайдаланылуы мүмкін:
1) декларанттың, қайта өңдеуді жүзеге асыратын тұлғаның немесе кеден
органдары лауазымды адамдарының бастапқы шетелдік тауарларға мөрлерді,
мөртабандарды, цифрлық және басқа да таңбалауды қоюы;
2) шетелдік тауарлар ауқымында егжей-тегжейлі сипаттау, фотосуретке түсіру,
бейнелеу;
3) шетелдік тауарлардың және оларды қайта өңдеу өнімдерінің алдын ала іріктеп
алынған сынамаларын, үлгілерін салыстыру;
4) тауарлардағы таңбалауды, оның ішінде сериялық нөмірлер түрінде пайдалану;
5) тауарлар сипатын және тауарларды қайта өңдеу жөнінде жасалатын
операцияларды негізге ала отырып, оның ішінде тауарларды қайта өңдеу жөніндегі
операцияны жасаудың технологиялық процесінде шетелдік тауарларды пайдалану туралы,
сондай-ақ қайта өңдеу өнімдері өндірісінің технологиясы туралы табыс етілген егжей-
тегжейлі мәліметтерді зерттеу жолымен немесе тауарларды қайта өңдеу жөніндегі
операцияларды жасау уақытында кедендік бақылауды жүзеге асыру жолымен қолданылуы
мүмкін өзге де тәсілдер.
347-бап. Тауарларды кедендік аумақта қайта өңдеу
мерзімі
1. Тауарларды кедендік аумақта қайта өңдеу мерзімін үш жылдан асыруға
болмайды.
Тауарларды қайта өңдеу мерзімінің өтуі оларды кедендік аумақта қайта өңдеудің
кедендік рәсімімен орналастыру күнінен, ал тауарларды жекелеген партиялармен
(бірнеше партиямен) кедендік декларациялау кезінде осы кедендік рәсімге тауарлардың
бірінші партиясын орналастыру күнінен басталады.
Кеден одағы комиссиясының шешімімен тауарлардың жекелеген санаттары үшін
тауарларды кедендік аумақта қайта өңдеудің неғұрлым ұзақ мерзімі айқындалуы мүмкін.
2. Тауарларды кедендік аумақта қайта өңдеу мерзімі:
1) тауарларды қайта өңдеудің өндірістік процесінің ұзақтығын;
2) қайта өңдеу өнімдерін іс жүзінде әкету және шетелдік тауарлардың
қалдықтарына және ұсақ-түйек қалдықтарына билік етуге байланысты кедендік
операцияларды жасау үшін қажетті уақытты қамтиды.
3. Тауарларды кедендік аумақта қайта өңдеу мерзімі осы баптың
1-тармағында белгіленген мерзім шегінде ұзартылуы мүмкін.
4. Тауарларды қайта өңдеу мерзімін үш жыл шегінде ұзарту туралы мәселені шешу
үшін декларант бақылауды жүзеге асырушы кеден органына қайта өңдеу мерзімінің
аяқталуынан кешіктірмей қайта өңдеу мерзімін ұзартудың орындылығын растайтын
құжаттарды қоса бере отырып, осындай ұзартудың қажеттілігі туралы жазбаша өтініш
береді.
Декларанттың тауарларды қайта өңдеу мерзімін ұзарту туралы өтінішін кеден
органы өтінішті тіркеген күннен бастап он жұмыс күні ішінде қарауы тиіс.
Көрсетілген кезеңге қайта өңдеу мерзімі тоқтатыла тұрады. Кеден органы қайта
өңдеудің мерзімін ұзарту туралы шешім қабылдаған жағдайда, көрсетілген мерзім
осындай шешімді қабылдаған күнге қарамастан алдыңғы мерзім аяқталған күннен бастап
ұзартылады.
Осы тарауда көзделген шарттар мен шектеулерді декларант сақтамаған жағдайда,
тауарларды қайта өңдеу мерзімін ұзартудан бас тартылуы мүмкін.
Кеден одағының кедендік аумағында тауарларды қайта өңдеудің мерзімін ұзарту
туралы не осындай ұзартудан бас тарту туралы кеден органының шешімі декларанттың
назарына жазбаша түрде жеткізіледі.
Бұл ретте кеден одағының кедендік аумағында тауарларды қайта өңдеудің
мерзімін ұзарту кезінде кеден органындағы кедендік декларация данасының бірінші
парағының келесі жағында мерзімді ұзарту туралы белгі және күні қойылады.
Көрсетілген белгіні кеден органының лауазымды адамы қолымен, жеке нөмірлік мөрімен
растайды.
Қайта өңдеудің мерзімін ұзартудан бас тартылған жағдайда, кедендік аумақта
қайта өңдеудің кедендік рәсімімен орналастырылған тауарлар кеден органы осындай бас
тарту туралы шешім қабылдаған күннен бастап он бес жұмыс күні ішінде өзге кедендік
рәсіммен орналастырылуға жатады.
348-бап. Тауарларды кедендік аумақта қайта өңдеу шарттары
туралы құжат
1. Тауарларды кедендік аумақта қайта өңдеу шарттары туралы Қазақстан
Республикасының уәкілетті мемлекеттік органы беретін құжатты кез келген тұлға ала
алады.
2. Тауарларды кедендік аумақта қайта өңдеу шарттары туралы құжатта:
1) құжат берілген тұлға;
2) қайта өңдеу жөніндегі операцияларды тікелей жасайтын тұлға (тұлғалар);
3) шетелдік тауарлардың және оларды қайта өңдеу өнімдерінің Сыртқы
экономикалық қызметтің тауар номенклатурасына сәйкес атауы, сыныптамасы, олардың
саны мен құны;
4) сыртқы экономикалық мәміленің жасалғанын растайтын құжаттар не сыртқы
экономикалық мәміле шеңберінен тыс тауарларды иемдену, пайдалану және (немесе)
оларға билік ету құқығын растайтын өзге де құжаттар;
5) қайта өңдеу өнімдерінің шығу нормалары;
6) тауарларды қайта өңдеу жөніндегі операциялар, оларды жасау тәсілдері;
7) тауарларды сәйкестендіру тәсілдері;
8) ұсақ-түйек қалдықтар мен қалдықтардың Сыртқы экономикалық қызметтің тауар
номенклатурасына сәйкес атауы, сыныптамасы, олардың саны мен құны;
9) тауарларды кедендік аумақта қайта өңдеу мерзімі;
10) егер балама тауарлармен ауыстыруға жол берілсе, осындай ауыстыру;
11) қалдықтарды одан әрі коммерциялық пайдалану мүмкіндіктері;
12) тауарларды кедендік аумақта қайта өңдеу кедендік рәсімімен орналастыру
және осы кедендік рәсімді аяқтау болжанатын кеден органы (кеден органдары) туралы
мәліметтер болуға тиіс.
3. Тауарларды кедендік аумақта қайта өңдеудің шарттары туралы құжат, осы
баптың 2-тармағында көзделген мәліметтерден басқа, егер бұл Қазақстан
Республикасының заңнамасында белгіленсе, өзге де мәліметтерді қамтуы мүмкін.
Әкету кезінде тарифтік емес реттеу шаралары қолданылатын және (немесе)
кедендік баждар алынатын кеден одағының тауарларын пайдаланылған жағдайда,
Қазақстан Республикасының уәкілетті мемлекеттік органының кедендік аумағында
тауарларды қайта өңдеу шарттары туралы құжатта кеден одағының Сыртқы экономикалық
қызметтің тауар номенклатурасына сәйкес тауарлардың атауы, сыныптамасы, қайта өңдеу
өнімдерінің шығу нормасы, тауарлардың саны мен құны көрсетілуге тиіс.
4. Тауарларды кедендік аумақта қайта өңдеудің шарттары туралы құжатты беру,
оған өзгерістер немесе толықтырулар енгізу, сондай-ақ оны кері қайтарып алу (жою)
нысаны мен тәртібін Қазақстан Республикасының Үкіметі белгілейді.
5. Шетелдік тауарларды кедендік аумақта қайта өңдеу кедендік рәсіміне сәйкес
шығаруды уәкілетті органы тауарларды кедендік аумақта қайта өңдеудің шарттары
туралы құжат берген кеден одағына мүше мемлекеттің кеден органы жүзеге асырады.
349-бап. Кедендік аумақта қайта өңдеу өнімдерінің
шығу нормалары
1. Қайта өңдеу өнімдерінің шығу нормасы деп шетелдік тауарлардың белгілі бір
санын қайта өңдеу нәтижесінде пайда болған қайта өңдеу өнімдерінің саны немесе
пайыздық құрамы түсініледі.
2. Егер кедендік аумақта қайта өңдеу жөніндегі операциялар сипаттамалары
негізінен тұрақты болып қалатын, әдетте анық белгіленген техникалық талаптарға
сәйкес жүзеге асырылатын және қайта өңдеудің өзгермеген сападағы өнімдерін алуға
әкелетін тауарларға қатысты жасалса, Қазақстан Республикасының құзыретті органдары
қайта өңдеу өнімдерінің стандартты шығу нормаларын белгілеуі мүмкін.
350-бап. Тауарларды кедендік аумақта қайта өңдеу
нәтижесінде пайда болған қалдықтар және
өндірістік ысыраптар
1. Шетелдік тауарларды кедендік аумақта қайта өңдеу нәтижесінде пайда болған
қалдықтар, оларды одан әрі коммерциялық пайдалану үшін жарамсыз күйге қайта
өңделген жағдайды қоспағанда, өзге кедендік рәсімге орналастырылуға жатады. Бұл
ретте қалдықтар деп қайта өңдеу өнімдерінен басқа, шетелдік тауарларды кедендік
аумақта қайта өңдеу жөніндегі операцияларды жасау нәтижесінде пайда болған тауарлар
түсіндіріледі.
2. Кеден мақсаты үшін көрсетілген қалдықтар кеден одағының кедендік аумағына
осы күйінде әкелінген тауарлар ретінде қарастырылады.
Қалдықтардың кедендік құнын анықтау ерекшеліктері Кеден одағы комиссиясының
шешімімен белгіленеді.
3. Қайта өңдеу жөніндегі операцияларды жасау нәтижесінде жиналып қалатын және
(немесе) біржола жоғалатын өндірістік ысыраптар өзге кедендік рәсімге
орналастырылуға жатпайды. Бұл ретте өндірістік ысыраптар деп қайта өңдеу жөніндегі
операцияларды жасау нәтижесінде жиналып қалатын және (немесе) біржола жоғалатын
тауарлар түсіндіріледі.
351-бап. Кедендік аумақта қайта өңдеу кедендік рәсімімен
орналастырылған тауарлардың қалдықтары
Шығу нормаларына сәйкес қайта өңдеу жөніндегі операцияларды жасау нәтижесінде
пайда болған тауарлардың қалдықтары өзге кедендік рәсімге орналастырылуға жатады.
Бұл ретте тауарлардың қалдықтары деп қайта өңдеу жөніндегі операцияларды жасау
кезінде пайдаланылмаған тауарлар түсіндіріледі.
352-бап. Балама тауарлармен ауыстыру
1. Кеден органының рұқсатымен кедендік аумақта қайта өңдеу кедендік рәсімімен
орналастырылған шетелдік тауарларды балама тауарлармен ауыстыруға жол беріледі.
2. Өзінің сипаты, сапасы және техникалық сипаттамалары бойынша шетелдік
тауарларға сайма-сай келетін кеден одағының тауарлары балама тауарлар деп
түсіндіріледі.
Экспорт кедендік рәсіміне сәйкес бұрын әкетілген тауарлардың құрамына енетін
бөліктердің, тораптардың, агрегаттардың ақаулы түрлері кепілдік беріліп жөндеу үшін
әкелінген жағдайда, өзінің сипаттары, сапасы және техникалық сипаттамалары бойынша
әкелінген тауарларға сайма-сай келетін кеден одағының тауарлары, олардың ақаулы
болу және (немесе) тозу жай-күйі ескерілмей балама тауарлар ретінде қарастырылады.
3. Балама тауарларды қайта өңдеу нәтижесінде алынған тауарлар осы тараудың
ережелеріне сәйкес шетелдік тауарларды қайта өңдеу өнімдері ретінде қарастырылады.
4. Балама тауарлар шетелдік тауарлардың мәртебесін алады, ал оларға
ауыстырған тауарлар кеден одағы тауарларының мәртебесін алады.
5. Егер шетелдік тауарларды балама тауарлармен ауыстыруға рұқсат етілсе,
балама тауарлардан алынған қайта өңдеу өнімдерін әкетуге шетелдік тауарлар кеден
одағының кедендік аумағына әкелінгенге дейін жол беріледі.
6. Егер кеден органы шетелдік тауарларды балама тауарларға ауыстыруға рұқсат
берген жағдайда, кеден одағының тауарлары кеден одағының кедендік аумағына шетелдік
тауарлар әкелінгенге дейін кедендік аумақта қайта өңдеу кедендік рәсімімен
орналастырылады. Балама тауарлардан алынған қайта өңдеу өнімдері шетелдік
тауарларды қайта өңдеу өнімдері ретінде қарастырылады.
7. Шетелдік тауарлар сипаты, сапасы, саны және техникалық сипаттамалары
бойынша балама тауарларға сәйкес келуге тиіс. Бұл ретте осы Кодекстің 16-тарауына
сәйкес кедендік әкелу баждарын төлеуді қамтамасыз ету мұндай ауыстырудың міндетті
шарты болып табылады.
8. Балама тауарлардан алынған қайта өңдеу өнімдері кері импорттың кедендік
рәсімімен, ал әкелінетін шетелдік тауарлар кері импорттың кедендік рәсімімен
әкетіледі.
9. Шетелдік тауарларды әкелу кезінде кеден органы балама тауарлардан алынған
қайта өңдеу өнімдерінің сапасымен, мөлшерімен және техникалық сипаттамаларымен
салыстырады.
10. Алынып тасталды - ҚР 2011.07.05 N 452-IV (2011.10.13 бастап қолданысқа
енгізіледі) Заңымен.
Ескерту. 352-бапқа өзгеріс енгізілді - ҚР 2011.07.05 N 452-IV (2011.10.13
бастап қолданысқа енгізіледі) Заңымен.
353-бап. Кедендік аумақта қайта өңдеу кедендік рәсімі
қолданылуының аяқталуы
1. Кедендік аумақта қайта өңдеу кедендік рәсімінің қолданылуы тауарларды
қайта өңдеу мерзімі өткенге дейін қайта өңдеу өнімдерінің, қайта өңдеу жөніндегі
операцияларға ұшырамаған шетелдік тауарлардың, қайта өңдеу нәтижесінде пайда болған
ұсақ-түйек қалдықтар мен қалдықтардың осы Кодексте көзделген тәртіппен және
жағдайларда кері экспорт кедендік рәсімімен орналастырылуы арқылы аяқталады.
Кедендік аумақта қайта өңдеу кедендік рәсімінің қолданылуы тауарларды қайта
өңдеу мерзімі өткенге дейін, транзит кедендік рәсімін қоспағанда, қайта өңдеу
өнімдерінің, қайта өңдеу жөніндегі операцияларға ұшырамаған шетелдік тауарлардың,
қайта өңдеу нәтижесінде пайда болған ұсақ-түйек қалдықтар мен қалдықтардың осы
Кодексте көзделген тәртіппен және жағдайларда ішкі тұтыну үшін шығару кедендік
рәсімімен немесе өзге де кедендік рәсіммен орналастыру арқылы аяқталуы мүмкін. Бұл
ретте қайта өңдеу өнімдеріне қатысты тарифтік емес реттеу шаралары қолданылмайды.
2. Тауарларды қайта өңдеу мерзімі өткенге дейін кедендік аумақта қайта
өңдеудің кедендік рәсімінің қолданылуы (тауарларды қайта өңдеу мерзімінің өтуі)
қайта өңдеу өнімдерін кедендік қойма немесе уақытша әкелу кедендік рәсімдерімен
орналастырған жағдайда тоқтатыла тұруы мүмкін. Кедендік аумақта қайта өңдеу
кедендік рәсімінің қолданылуын тоқтата тұру және қайта жаңғырту тәртібі Кеден одағы
комиссиясының шешімімен айқындалады.
3. Қайта өңдеу өнімдері кері экспорттың кедендік рәсімімен және (немесе) өзге
де кедендік рәсімдермен бір немесе бірнеше партиялармен (жөнелтімдермен)
орналастырылуы мүмкін.
Бұл ретте қайта өңдеу өнімдеріне қатысты тарифтік емес реттеу шаралары
қолданылмайды.
4. Кедендік аумақта қайта өңдеу кедендік рәсімімен тауарларды орналастырушы
тұлға бақылауды жүзеге асырушы кеден органына қайта өңдеу мерзімі аяқталған күннен
бастап күнтізбелік отыз күн ішінде кедендік аумақта қайта өңдеу кедендік рәсімін
қолдану туралы есеп беруге міндетті.
Кеден аумағында қайта өңдеу кедендік рәсімін қолдану туралы есептің нысанын
Қазақстан Республикасының Үкіметі бекітеді.
354-бап. Кедендік аумақта қайта өңдеу кедендік рәсімімен
орналастырылатын (орналастырылған) тауарларға
қатысты кедендік әкелу баждарын, салықтарды
төлеу, жөніндегі міндеттің туындауы мен
тоқтатылуы және оларды төлеу мерзімі
1. Кедендік аумақта қайта өңдеу кедендік рәсімімен орналастырылатын
тауарларға қатысты кедендік әкелу баждарын, салықтарды төлеу жөніндегі міндет
декларантта кеден органының кедендік декларацияны тіркеген кезінен бастап
туындайды.
2. Декларанттың кедендік аумақта қайта өңдеу рәсімімен орналастырылатын
(орналастырылған) тауарларға қатысты кедендік әкелу баждарын, салықтарды төлеу
жөніндегі міндеті:
1) қайта өңдеу кедендік рәсімінің қолданылу уақытында, кедендік әкелу
баждарын салықтарды төлеу мерзімі туындаған жағдайды қоспағанда, осы Кодекстің 347-
бабының 1-тармағында белгіленген тауарларды қайта өңдеу мерзімі өткенге дейін
кедендік аумақта қайта өңдеу кедендік рәсімі аяқталған кезде;
2) осы Кодекстің 129-бабының 2-тармағында белгіленген жағдайларда
тоқтатылады.
3. Мыналар:
1) шетелдік тауарлар кедендік аумақта қайта өңдеу шарттары туралы құжат
берілген тұлға және (немесе) қайта өңдеу жөніндегі операцияларды кеден органдарының
рұқсатынсыз тікелей жүзеге асыратын тұлға болып табылмайтын тұлғаға берілген кезде
– тауарлардың берілген күні, ал егер бұл күн анықталмаса, - кеден органының
тауарларды кедендік аумақта қайта өңдеу кедендік рәсімімен орналастыру үшін
берілген кедендік декларацияны тіркеген күні;
2) аварияның немесе еңсерілмейтін күш әсерінің салдарынан жойылудың
(қайтарымсыз жоғалудың) не тасудың (тасымалдаудың) және сақтаудың қалыпты жағдайы
кезіндегі табиғи кемуді қоспағанда, тауарларды қайта өңдеу мерзімі өткенге дейін
шетелдік тауарлар жоғалған кезде - тауарлардың жоғалған күні, ал егер бұл күн
анықталмаса, - кеден органының тауарларды кедендік аумақта қайта өңдеу кедендік
рәсімімен орналастыру үшін берілген кедендік декларацияны тіркеген күні;
3) осы Кодекстің 347-бабының 1-тармағына сәйкес белгіленген тауарларды қайта
өңдеу мерзімі өткенге дейін кедендік аумақта қайта өңдеу кедендік рәсімі
аяқталмаған кезде – тауарларды қайта өңдеу мерзімі өткен күн кедендік әкелу
баждарын, салықтарды төлеу мерзімі болып есептеледі.
4. Кедендік әкелу баждары, салықтар тауарларды ішкі тұтыну үшін шығарудың
кедендік рәсімімен орналастыру кезінде кедендік баждарды, салықтарды төлеу
жөніндегі жеңілдіктер ескерілмей, төленуге жататын, кеден органының тауарларды
кедендік аумақта қайта өңдеу кедендік рәсімімен орналастыру үшін ұсынылған кедендік
декларацияны тіркеу күніне есептелген кедендік әкелу баждарының, салықтардың
сомасына сәйкес келетін мөлшерде төленуге жатады.
5. Кеден одағының кедендік аумағынан кері экспорттың кедендік рәсімімен
орналастырылған қайта өңдеу өнімдері әкетілмеген кезде осы Кодекстің 404-бабының 4-
тармағының екінші бөлігіне сәйкес осы баптың 1-тармағында көрсетілген тұлға төлеуге
жататын кедендік әкелу баждарының, салықтардың сомаларынан пайыздар осы Кодекстің
134-бабының 2-тармағына сәйкес есепке жазылмайды.
355-бап. Шетелдік тауарларды ішкі тұтыну үшін
шығару кедендік рәсімімен орналастыру
ерекшеліктері
1. Қайта өңдеу өнімдерін ішкі тұтыну үшін шығару кедендік рәсімімен
орналастыру кезінде кедендік аумақта қайта өңдеу кедендік рәсімімен орналастырылған
және олардың шығу нормаларына сәйкес қайта өңдеу өнімдерін дайындау үшін
пайдаланылған шетелдік тауарларға қатысты есептелген кедендік әкелу баждарының,
салықтардың сомалары төленеді.
2. Қайта өңдеу өнімдерін және (немесе) қайта өңдеу жөніндегі операцияларға
ұшырамаған шетелдік тауарларды ішкі тұтыну үшін шығару кедендік рәсімімен
орналастыру кезінде кедендік әкелу баждарының, салықтардың ставкалары, валюталардың
Қазақстан Республикасының салық заңнамасына сәйкес белгіленетін нарықтық бағамы
кеден органының тауарларды кедендік аумақта қайта өңдеу кедендік рәсімімен
орналастыру үшін берілген кедендік декларацияны тіркеген күніне айқындалады.
3. Қайта өңдеу өнімдерін және (немесе) қайта өңдеу жөніндегі операцияларға
ұшырамаған шетелдік тауарларды ішкі тұтыну үшін шығару кедендік рәсімімен
орналастыру кезінде төленген кедендік әкелу баждарының, салықтардың сомаларынан
пайыздар осы Кодекстің 134-бабының 2-тармағына сәйкес есепке жазылмайды.
41-тарау. Кедендік аумақтан тыс қайта өңдеу
кедендік рәсімі 356-бап. Кедендік аумақтан тыс қайта өңдеу кедендік
рәсімінің мазмұны
1. Кедендік аумақтан тыс қайта өңдеу, кейіннен қайта өңдеу өнімдері кеден
одағының кедендік аумағына әкеліне отырып, кеден одағының тауарлары кеден одағының
кедендік аумағынан тыс қайта өңдеу жөніндегі операцияларды белгіленген мерзімде
кедендік әкелу баждарын төлеуден шартты түрде толық босата отырып және тарифтік
емес реттеу шараларын қолданбай жасау мақсатында кеден одағының кедендік аумағынан
әкетілетін кездегі кедендік рәсім болып табылады.
2. Кедендік аумақтан тыс қайта өңдеудің кедендік рәсімімен орналастырылған
және кеден одағының кедендік аумағынан нақты әкетілген тауарлар кеден одағы
тауарларының мәртебесін жоғалтады.
357-бап. Тауарларды кедендік аумақтан тыс қайта өңдеу
кедендік рәсімімен орналастыру шарттары
1. Тауарларды кедендік аумақтан тыс қайта өңдеу кедендік рәсімімен
орналастыруға:
1) кеден одағына мүше мемлекеттің уәкілетті органы берген және осы Кодекстің
361-бабында айқындалған мәліметтер қамтылған тауарларды кедендік аумақтан тыс қайта
өңдеу шарттары туралы құжат табыс етілген жағдайда жол беріледі.
Егер тауарларды кедендік аумақтан тыс қайта өңдеу рәсімімен орналастыру
мақсаты оларды жөндеу болып табылса, осы тармақшаның бірінші абзацында көрсетілген
құжат ретінде кедендік декларация пайдаланылуы мүмкін;
2) осы Кодекстің 363-бабына сәйкес қайта өңдеу өнімдерін шетелдік тауарлармен
ауыстыру жағдайын қоспағанда, кеден органдарында кеден одағының тауарларын оларды
қайта өңдеу өнімдерінде сәйкестендіру мүмкіндігі болған жағдайда жол беріледі.
2. Кеден одағының комиссиясы кедендік аумақтан тыс қайта өңдеу кедендік
рәсімімен орналастыруға тыйым салынған тауарлардың тізбесін айқындауға құқылы.
3. Тауарларды пайдалану және (немесе) оларға билік ету жөніндегі шектеулермен
ұштасқан кедендік баждарды, салықтарды төлеу жөніндегі жеңілдіктер беріле отырып,
ішкі тұтыну үшін шығарудың кедендік рәсімімен орналастырылған тауарлар оларды
жөндеу жөніндегі операцияларды жасау үшін кедендік аумақтан тыс қайта өңдеу
кедендік рәсімімен орналастырылуы мүмкін.
358-бап. Кедендік аумақтан тыс қайта өңдеу жөніндегі
операциялар
Кедендік аумақтан тыс қайта өңдеу кедендік рәсімінде тауарларды қайта өңдеу
жөніндегі операциялар:
1) тауарлар өзінің дара сипаттамаларын жоғалтатын кезде оларды қайта өңдеуді
және өңдеуді;
2) монтаждауды, жинақтауды, бөлшектеуді және шақтауды қоса алғанда,
тауарларды дайындауды;
3) тауарды қалпына келтіруді, құрамдас бөлшектерін ауыстыруды қоса алғанда,
оны жөндеуді қамтиды.
359-бап. Кеден одағының тауарларын қайта өңдеу
өнімдерінде сәйкестендіру
Кеден одағының тауарларын оларды қайта өңдеу өнімдерінде сәйкестендіру
мақсатында мынадай тәсілдер:
1) декларанттың, қайта өңдеуді жүзеге асыратын тұлғаның немесе кеден
органдары лауазымды адамдарының кеден одағының бастапқы тауарларына мөрлерді,
мөртабандарды, сандық және басқа да таңбаларды қоюы;
2) кеден одағы тауарларын егжей-тегжейлі сипаттау, суретке түсіру, ауқымында
бейнелеу;
3) кеден одағы тауарларының алдын ала іріктеп алынған сынамаларын, үлгілерін
және оларды қайта өңдеу өнімдерін салыстыру;
4) тауарлардың таңбалануын, соның ішінде сериялық нөмірлер түрінде пайдалану;
5) тауарлардың сипатына және тауарларды қайта өңдеу жөніндегі жүзеге
асырылатын операцияларға орай, оның ішінде тауарларды қайта өңдеу жөніндегі
операцияны жасаудың технологиялық процесінде кеден одағының тауарларын пайдалану
туралы, сондай-ақ қайта өңдеу өнімдері өндірісінің технологиясы туралы ұсынылған
егжей-тегжейлі мәліметтерді зерттеу жолымен қолданыла алатын өзге де тәсілдер
пайдаланылуы мүмкін.
360-бап. Тауарларды кедендік аумақтан тыс қайта өңдеу
мерзімі
1. Тауарларды кедендік аумақтан тыс қайта өңдеу мерзімі екі жылдан аспауға
тиіс.
Тауарларды қайта өңдеу мерзімінің өтуі оларды кедендік аумақтан тыс қайта
өңдеу кедендік рәсімімен орналастыру күнінен, ал тауарларды жекелеген партиялармен
(бірнеше партиямен) кедендік декларациялау кезінде – осы кедендік рәсімге
тауарлардың бірінші партиясын орналастыру күнінен басталады.
2. Тауарларды кедендік аумақтан тыс қайта өңдеудің мерзімі:
1) тауарларды қайта өңдеудің өндірістік процесінің ұзақтығын;
2) қайта өңдеу өнімдерін іс жүзінде әкелу үшін және оларды кедендік аумақтан
тыс қайта өңдеудің кедендік рәсімінің қолданысы аяқталатын кедендік рәсімдерге
орналастыру үшін қажетті уақытты қамтиды.
3. Тауарларды кедендік аумақтан тыс қайта өңдеу мерзімі осы баптың 1-
тармағында белгіленген мерзім шегінде ұзартылуы мүмкін.
4. Тауарларды қайта өңдеу мерзімін екі жыл шегінде ұзарту туралы мәселені
шешу үшін декларант бақылауды жүзеге асырушы кеден органына қайта өңдеу мерзімінің
аяқталуынан кешіктірмей, қайта өңдеу мерзімін ұзартудың орындылығын растайтын
құжаттарды қоса бере отырып, осындай ұзартудың қажеттілігі туралы жазбаша өтініш
береді.
Декларанттың қайта өңдеу мерзімін ұзарту туралы өтінішін кеден органы
өтінішті тіркеген күннен бастап он жұмыс күні ішінде кеден органы қарауға тиіс.
Көрсетілген кезеңге қайта өңдеу мерзімі тоқтатыла тұрады. Кеден органы қайта
өңдеудің мерзімін ұзарту туралы шешім қабылдаған жағдайда көрсетілген мерзім
осындай шешім қабылданған күнге қарамастан алдыңғы мерзім аяқталған күннен бастап
ұзартылады.
Декларант осы тарауда көзделген шарттар мен шектеулерді сақтамаған жағдайда
тауарларды қайта өңдеу мерзімін ұзартудан бас тартылуы мүмкін.
Кеден одағының кедендік аумағынан тыс тауарларды қайта өңдеу мерзімін ұзарту
туралы немесе осындай ұзартудан бас тарту туралы кеден органының шешімі
декларанттың назарына жазбаша түрде жеткізіледі. Бұл ретте кеден одағының кедендік
аумағынан тыс тауарларды қайта өңдеу мерзімін ұзарту кезінде кеден органындағы
кедендік декларация данасының бірінші парағының келесі жағында мерзімді ұзарту
туралы белгі және күні қойылады. Көрсетілген белгі кеден органының лауазымды
адамының қол қоюымен, жеке нөмірлік мөрімен расталады.
361-бап. Тауарларды кедендік аумақтан тыс қайта өңдеу
шарттары туралы құжат
1. Қазақстан Республикасының уәкілетті мемлекеттің органы беретін тауарларды
кедендік аумақтан тыс қайта өңдеу шарттары туралы құжатты кез келген тұлға ала
алады.
2. Тауарларды кедендік аумақтан тыс қайта өңдеу шарттары туралы құжатта:
1) құжат берілген тұлға;
2) қайта өңдеу операцияларын тікелей жүзеге асыратын тұлға (тұлғалар);
3) кеден одағы тауарларының және оларды қайта өңдеу өнімдерінің Сыртқы
экономикалық қызметтің тауар номенклатурасына сәйкес атауы, сыныптамасы, олардың
мөлшері мен құны;
4) сыртқы экономикалық мәміленің жасалғанын растайтын құжаттар не сыртқы
экономикалық мәміле шеңберінен тыс тауарларды иемдену, пайдалану және (немесе)
оларға билік ету құқығын растайтын өзге де құжаттар;
5) қайта өңдеу өнімдерінің шығу нормалары;
6) тауарларды қайта өңдеу жөніндегі операциялар, оларды жасау тәсілдері;
7) тауарларды сәйкестендіру тәсілдері;
8) тауарларды кедендік аумақтан тыс қайта өңдеу мерзімі;
9) егер қайта өңдеу өнімдерін шетелдік тауарлармен ауыстыруға жол берілсе,
осындай ауыстыру;
10) тауарларды кедендік аумақтан тыс қайта өңдеу кедендік рәсімімен
орналастыру және осы кедендік рәсімді аяқтау болжанатын кеден органы (кеден
органдары) туралы мәліметтер болуға тиіс.
3. Тауарларды кедендік аумақта қайта өңдеу шарттары туралы құжатты беру, оған
өзгерістер немесе толықтырулар енгізу, сондай-ақ оны қайтарып алу (жою) нысаны мен
тәртібін Қазақстан Республикасының Үкіметі белгілейді.
4. Кеден одағының тауарларын кедендік аумақтан тыс қайта өңдеу кедендік
рәсіміне сәйкес шығаруды кеден одағына мүше мемлекеттің кеден органы, тауарларды
кедендік аумақтан тыс қайта өңдеу шарттары туралы құжат берілген уәкілетті орган
жүзеге асырады.
362-бап. Кедендік аумақтан тыс қайта өңдеу өнімдерінің
шығу нормалары
1. Қайта өңдеу өнімдерінің шығу нормасы деп кеден одағы тауарларының белгілі
бір санын қайта өңдеу нәтижесінде пайда болған қайта өңдеу өнімдерінің саны немесе
пайыздық құрамы түсініледі.
2. Егер кедендік аумақтан тыс қайта өңдеу жөніндегі операциялар сипаттамалары
негізінен тұрақты болып қалатын, әдетте анық белгіленген техникалық талаптарға
сәйкес жүзеге асырылатын және қайта өңдеудің өзгермеген сападағы өнімдерін алуға
әкелетін тауарларға қатысты жасалса, Қазақстан Республикасының уәкілетті
мемлекеттік органдары қайта өңдеу өнімдерінің стандартты шығу нормаларын белгілеуі
мүмкін.
363-бап. Қайта өңдеу өнімдерін шетелдік тауарлармен
ауыстыру
1. Егер қайта өңдеу жөніндегі операциялар жөндеу болып табылған жағдайда,
сондай-ақ тауарлар құбыржол көлігімен өткізілген кезде кеден органының рұқсатымен
өз сипаты, сапасы және техникалық сипаттамасы бойынша қайта өңдеу өнімдеріне сайма-
сай келетін қайта өңдеу өнімдерін шетелдік тауарлармен ауыстыруға жол беріледі.
2. Тауарларды жөндеу кезінде қайта өңдеу өнімдерін ауыстыруға қайта өңдеу
өнімдерін ауыстыратын тауарлар кедендік аумақтан тыс қайта өңдеудің кедендік
рәсіміне сәйкес жөндеуге арналған тауарларға қатысты ұқсас немесе біртекті болып
табылған жағдайда жол беріледі. Бұл ретте тауарлардың ауыстырылатын бөліктері жаңа
болуы да, бұрын қолданылған болуы да мүмкін.
3. Тауарларды жөндеу кезінде, мұндай жөндеу алынған өнімге бастапқы өнімнен
елеулі айырмашылығы бар сипат беретін болса, қайта өңдеу өнімдерін ауыстыруға жол
берілмейді.
4. Шарттың (келісімшарттың) тиісті ережелері және тауарларды жөндеуді жүзеге
асыратын тұлғаның кепілдік берілген міндеттемелері тауарларды жөндеу кезінде қайта
өңдеу өнімдерін ауыстыруға негіздеме болып табылады.
364-бап. Кедендік аумақтан тыс қайта өңдеу кедендік
рәсімі қолданылуының аяқталуы
1. Кедендік аумақтан тыс қайта өңдеу кедендік рәсімінің қолданылуы тауарларды
қайта өңдеу мерзімі өткенге дейін қайта өңдеу өнімдерін осы Кодексте көзделген
тәртіппен және жағдайларда кері импорт немесе ішкі тұтыну үшін шығару кедендік
рәсімдерімен орналастыру арқылы аяқталады.
Кедендік аумақтан тыс қайта өңдеу кедендік рәсімінің қолданылуы тауарларды
қайта өңдеу мерзімі өткенге дейін қайта өңдеу жөніндегі операцияларға ұшырамаған
тауарларды осы Кодексте көзделген тәртіппен және жағдайларда кері импорт немесе
экспорт кедендік рәсімдерімен орналастыру арқылы аяқталады.
Егер Қазақстан Республикасының заңнамасына сәйкес кедендік аумақтан тыс қайта
өңдеу кедендік рәсімімен орналастырылған тауарлар және (немесе) оларды қайта өңдеу
өнімдері Қазақстан Республикасының аумағына міндетті түрде қайтарылуға жатса,
кедендік аумақтан тыс қайта өңдеу кедендік рәсімі экспорттың кедендік рәсімімен
аяқтала алмайды.
2. Қайта өңдеу өнімдері кері импорт және ішкі тұтыну үшін шығару кедендік
рәсімдері арқылы бір немесе бірнеше партиялармен (жөнелтімдермен) орналастырылуы
мүмкін.
3. Кедендік аумақтан тыс қайта өңдеу нәтижесінде пайда болған қалдықтар, олар
кейін коммерциялық пайдалану үшін жарамсыз күйге қайта өңделетін жағдайларды
қоспағанда, өзге де кедендік рәсіммен орналастырылуға жатады. Бұл ретте тауарларды
кедендік аумақта қайта өңдеу жөніндегі операцияларды жасау нәтижесінде пайда болған
тауарлар қалдықтар деп түсініледі.
4. Қайта өңдеу жөніндегі операцияларды жасау нәтижесінде пайда болған және
(немесе) біржола жоғалатын өндірістік ысыраптар өзге кедендік рәсіммен
орналастыруға жатпайды. Бұл ретте қайта өңдеу жөніндегі операцияларды жасау
нәтижесінде пайда болған және (немесе) біржола жоғалатын өндірістік ысыраптар
өндірістік ысыраптар деп түсініледі.
5. Қайта өңдеу жөніндегі операцияларды жасау нәтижесінде пайда болған
тауарлардың қалдықтары шығу нормаларына сәйкес өзге кедендік рәсіммен орналастыруға
жатады. Бұл ретте тауарларды қайта өңдеу жөніндегі операцияларды жасау кезінде
пайдаланылмаған тауарлар тауарлардың қалдықтары деп түсініледі.
6. Кедендік аумақта қайта өңдеу кедендік рәсімімен тауарларды орналастырушы
тұлға бақылауды жүзеге асырушы кеден органына қайта өңдеу мерзімі аяқталған күннен
бастап күнтізбелік отыз күн ішінде кедендік аумақта қайта өңдеу кедендік рәсімін
қолдану туралы есеп беруге міндетті.
Есептің нысанын Қазақстан Республикасының Үкіметі белгілейді.
365-бап. Кедендік аумақтан тыс қайта өңдеу кедендік
рәсімімен орналастырылатын (орналастырылған)
тауарларға қатысты кедендік әкету баждарын
төлеу жөніндегі міндеттің туындауы мен
тоқтатылуы және оларды төлеу мерзімі
1. Кедендік аумақтан тыс қайта өңдеу кедендік рәсімімен орналастырылатын
тауарларға қатысты кедендік әкелу баждарын төлеу жөніндегі міндет декларантта кеден
органының кедендік декларацияны тіркеген кезінен бастап туындайды.
2. Декларанттың кедендік аумақтан тыс қайта өңдеу рәсімімен орналастырылатын
(орналастырылған) тауарларға қатысты кедендік әкету баждарын төлеу жөніндегі
міндеті:
1) қайта өңдеу кедендік рәсімінің қолданылуы уақытында кедендік әкету
баждарын төлеу мерзімі туындаған жағдайды қоспағанда, осы Кодекстің 360-бабының 1-
тармағына сәйкес тауарларды қайта өңдеу мерзімі өткенге дейін кедендік аумақтан тыс
қайта өңдеу кедендік рәсімі аяқталған кезде;
2) осы Кодекстің 129-бабының 2-тармағымен белгіленген жағдайларда
тоқтатылады.
3. Мыналар:
1) тауарлар қайта өңдеу жөніндегі операцияларды кеден органдарының
рұқсатынсыз тікелей жүзеге асыратын тұлға болып табылмайтын тұлғаға берілген кезде
– тауарлардың берілген күні, ал егер бұл күн анықталмаса, - кеден органының
тауарларды беру фактісі анықталған күні;
2) аварияның немесе еңсерілмейтін күш әсерінің салдарынан жойылуды (біржола
жоғалуды) не тасудың (тасымалдаудың) және сақтаудың қалыпты жағдайы кезіндегі
табиғи кемуді қоспағанда, тауарларды қайта өңдеу мерзімі өткенге дейін тауарларды
жоғалтқан кезде - тауарлардың жоғалған күні, ал егер бұл күн анықталмаса, - кеден
органының тауарларды жоғалту фактісін анықтаған күні;
3) осы Кодекстің 360-бабының 1-тармағына сәйкес тауарларды қайта өңдеу
мерзімі өткенге дейін кедендік аумақтан тыс қайта өңдеудің кедендік рәсімі
аяқталмаған кезде – тауарларды қайта өңдеу мерзімі өткен күн кедендік әкету
баждарын төлеу мерзімі болып есептеледі.
4. Кедендік әкету баждары тауарларды экспорттың кедендік рәсімімен
орналастыру кезінде төленуге жататын, кеден органының тауарларды кедендік аумақтан
тыс қайта өңдеудің кедендік рәсімімен орналастыру үшін берілген кедендік
декларацияны тіркеу күніне есептелген кедендік әкету баждарының сомасына сәйкес
келетін мөлшерде төленуге жатады.
366-бап. Қайта өңдеу өнімдерін ішкі тұтыну үшін
шығару кедендік рәсімімен орналастыру
ерекшеліктері
Қайта өңдеу өнімдерін ішкі тұтыну үшін шығару кедендік рәсімімен орналастыру
кезінде кедендік әкелу баждары, салықтар мынадай тәртіппен төленеді:
1) төленуге жататын кедендік әкелу баждарының сомасы тауарларды қайта өңдеу
жөніндегі операциялардың құны негізге алынып айқындалады.
Егер қайта өңдеу жөніндегі операциялардың құнын белгілеу мүмкін болмаса, ол
қайта өңдеу өнімдерінің кедендік құны мен кедендік аумақтан тыс қайта өңдеудің
кедендік рәсімімен орналастырылған тауарлардың кедендік құнының айырмасы ретінде,
осы тауарлар кеден одағының кедендік аумағынан қайта өңдеу өнімдерін ішкі тұтыну
үшін шығару кедендік рәсімімен орналастыру күні әкетілінгендей болып айқындалады.
Егер қайта өңдеу өнімдеріне кедендік әкелу баждарының ерекшелікті ставкалары
қолданылса, төленуге жататын кедендік әкелу баждарының сомасы қайта өңдеу жөніндегі
операциялар құнының қайта өңдеу өнімдерінің кедендік құнының арақатынасына қайта
өңдеу өнімдеріне қатысты ерекшелікті ставка бойынша есептелген кедендік баж сомасын
көбейту ретінде, қайта өңдеу өнімдері ішкі тұтыну үшін шығарудың кедендік рәсімімен
орналастырылғандай айқындалады.
2) төленуге жататын қосылған құн салығының сомасы тауарларды қайта өңдеу
жөніндегі операциялардың құнын растайтын құжаттар болмаған кезде, қайта өңдеу
өнімдерінің құны мен қайта өңдеу үшін әкетілген тауарлардың кедендік құны
арасындағы айырма ретінде айқындалуы мүмкін осы операциялар құны негізге алынып
айқындалады.
3) тауарларды қайта өңдеу жөніндегі операция әкетілген тауарларды жөндеу
болып табылатын жағдайды қоспағанда, қайта өңдеу өнімдеріне қатысты акциздердің
сомасы толық көлемде төленуге жатады.
367-бап. Кедендік аумақтан тыс қайта өңдеу кедендік
рәсімімен орналастырылған тауарларды экспорт
кедендік рәсімімен орналастыру
ерекшеліктері
1. Кедендік аумақтан тыс қайта өңдеу кедендік рәсімімен орналастырылған
тауарларды экспорт кедендік рәсімімен орналастыру кезінде тауарлардың кедендік құны
және (немесе) олардың табиғи көрінісіндегі физикалық сипаттамасы (саны, массасы,
көлемі немесе өзге де сипаттамасы), кедендік әкету баждарының ставкалары,
валюталардың Қазақстан Республикасының заңнамасына сәйкес белгіленетін нарықтық
бағамы кеден органының тауарларды кедендік аумақтан тыс қайта өңдеудің кедендік
рәсімімен орналастыру үшін берілген кедендік декларацияны тіркеген күніне
айқындалады.
2. Кедендік аумақтан тыс қайта өңдеу кедендік рәсімін экспорт кедендік
рәсіміне өзгертуге кеден одағының кедендік аумағына тауарлар іс жүзінде әкелінбей-
ақ жол беріледі.
Экспорттың кедендік рәсімі кедендік аумақтан тыс қайта өңдеудің кедендік
рәсімімен орналастырылған тауарлардың барлық көлеміне де, тауарлардың әрбір
жекелеген партиясына да қолданылуы мүмкін.
3. Кедендік аумақтан тыс қайта өңдеудің кедендік рәсімін экспорттың кедендік
рәсіміне өзгерту үшін:
1) қайта өңдеу өнімдеріне не қайта өңдеуге ұшырамаған тауарларға меншік
құқығының кеден одағының кедендік аумағының шегінен тыс жерлерде тіркелген және
әрекет ететін шетелдік тұлғаға өтуін көздейтін шарт (келісімшарт);
2) экспорттың кедендік рәсімін мәлімдеу күніне, қайта өңдеушінің қайта өңдеу
өнімдерінің саны туралы, оның ішінде қайта өңдеуге ұшырамаған тауарлар саны туралы
құжаты негіздеме болып табылады.
42-тарау. ІШКІ ТҰТЫНУ ҮШІН ҚАЙТА ӨҢДЕУ КЕДЕНДІК РӘСІМІ
368-бап. Ішкі тұтыну үшін қайта өңдеу кедендік
рәсімінің мазмұны
Ішкі тұтыну үшін қайта өңдеу қайта өңдеу өнімдеріне қолданылатын ставкалар
бойынша кедендік әкелу баждарын төлей отырып, қайта өңдеу өнімдерін ішкі тұтыну
үшін шығару кедендік рәсімімен кейіннен орналастырылған жағдайда, шетелдік тауарлар
кедендік әкелу баждары төленбей, тыйым салулар мен шектеулерді, сондай-ақ арнайы
қорғау, демпингке қарсы және өтемдік шараларды қолдана отырып, белгіленген мерзімде
кеден одағының кедендік аумағында қайта өңдеу жөніндегі операцияларды жасау үшін
пайдаланылатын кездегі кедендік рәсім болып табылады.
369-бап. Тауарларды ішкі тұтыну үшін қайта өңдеу
кедендік рәсімімен орналастыру шарттары
1. Ішкі тұтыну үшін қайта өңдеуге тізбесі Қазақстан Республикасының
заңнамасында айқындалатын тауарларға қатысты жол беріледі.
2. Тауарларды ішкі тұтыну үшін қайта өңдеудің кедендік рәсімімен
орналастыруға:
1) кеден одағына мүше мемлекеттің уәкілетті органы берген және осы
Кодекстің 373-бабында айқындалған мәліметтер қамтылған, тауарларды ішкі тұтыну үшін
қайта өңдеу шарттары туралы құжат табыс етілген;
2) кеден органдарының шетелдік тауарларды олардың қайта өңдеу өнімдерінде
сәйкестендіру мүмкіндігі болған;
3) егер қайта өңдеу өнімдеріне қатысты төленуге жататын кедендік әкелу
баждарының сомасы, егер олар ішкі тұтыну үшін шығару кедендік рәсімімен
орналастырылған болса, шетелдік тауарларды ішкі тұтыну үшін қайта өңдеу кедендік
рәсімімен орналастырылған күні төленуге жататынынан аз болған;
4) қайта өңдеу өнімдері экономикалық тиімді тәсілмен бастапқы жай-күйіне
келтіріле алмаған жағдайда жол беріледі.
3. Ішкі тұтыну үшін қайта өңдеу кедендік рәсімімен орналастырылған тауарлар
шетелдік тауарлардың мәртебесін сақтайды, ал тауарларды қайта өңдеу нәтижесінде
алынған тауарлар шетелдік тауарлардың мәртебесін алады.
4. Осы Кодексте көзделген талаптар мен шарттар сақталған кезде ішкі тұтыну
үшін қайта өңдеу кедендік рәсімімен бұрын кедендік рәсімдермен орналастырылған
шетелдік тауарлар орналастырылуы мүмкін.
370-бап. Ішкі тұтыну үшін қайта өңдеу жөніндегі
операциялар
1. Ішкі тұтыну үшін қайта өңдеу кедендік рәсімінде тауарларды қайта өңдеу
жөніндегі операциялар:
1) қайта өңделген немесе өңдеген кезде шетелдік тауарлар өздерінің дара
сипаттамаларын жоғалтатын қайта өңдеуді және өңдеуді;
2) монтаждауды, жинақтауды, бөлшектеуді және шақтауды қоса алғанда,
тауарларды дайындауды қамтиды.
2. Тауарларды қайта өңдеу жөніндегі операцияларға:
1) оларды сатуға және тасымалдауға дайындау кезінде тауарлардың сақталуын
қамтамасыз ету жөніндегі операциялар;
2) төл алу, жануарларды, құстарды, балықтарды өсіру және бордақылау, сондай-
ақ шаян тәріздестер мен моллюскілерді өсіру;
3) ағаштар мен өсімдіктерді өсіру;
4) ақпаратты, дыбыс- және бейне жазбаларды ақпарат жеткізгіштердің кез келген
түрлеріне көшіру және көбейту жатпайды.
371-бап. Шетелдік тауарларды қайта өңдеу өнімдерінде
сәйкестендіру
Шетелдік тауарларды оларды қайта өңдеу өнімдерінде сәйкестендіру мақсатында
мынадай тәсілдер пайдаланылуы мүмкін:
1) декларанттың, қайта өңдеуді жүзеге асыратын тұлғаның немесе кеден
органдары лауазымды адамдарының бастапқы шетелдік тауарларға мөрлерді,
мөртабандарды, цифрлық және басқа да таңбаларды қоюы;
2) шетелдік тауарлар ауқымында егжей-тегжейлі сипаттау, суретке түсіру,
бейнелеу;
3) шетелдік тауарлардың және оларды қайта өңдеу өнімдерінің алдын ала іріктеп
алынған сынамаларын, үлгілерін салыстыру;
4) тауарлардағы таңбалауды, оның ішінде сериялық нөмірлер түрінде пайдалану;
5) тауарлар сипатын және тауарларды қайта өңдеу жөніндегі жүзеге асырылатын
операцияларды негізге ала отырып, оның ішінде тауарларды қайта өңдеу жөніндегі
операцияны жасаудың технологиялық процесінде шетелдік тауарларды пайдалану туралы,
сондай-ақ қайта өңдеу өнімдері өндірісінің технологиясы туралы табыс етілген егжей-
тегжейлі мәліметтерді зерттеу жолымен немесе тауарларды қайта өңдеу жөніндегі
операцияларды жасау уақытында кедендік бақылауды жүзеге асыру жолымен қолданылуы
мүмкін өзге де тәсілдер.
372-бап. Тауарларды ішкі тұтыну үшін қайта өңдеу мерзімі
1. Тауарларды ішкі тұтыну үшін қайта өңдеу мерзімін бір жылдан асыруға
болмайды.
Тауарларды қайта өңдеу мерзімінің өтуі оларды ішкі тұтыну үшін қайта өңдеудің
кедендік рәсімімен орналастыру күнінен, ал тауарларды жекелеген партиялармен
(бірнеше партиямен) кедендік декларациялау кезінде – осы кедендік рәсімге
тауарлардың бірінші партиясын орналастыру күнінен басталады.
Кеден одағы комиссиясының шешімімен тауарлардың жекелеген санаттары үшін
тауарларды ішкі тұтыну үшін қайта өңдеудің неғұрлым ұзақ мерзімі айқындалуы мүмкін.
2. Тауарларды кедендік аумақта қайта өңдеу мерзімі:
1) тауарларды қайта өңдеудің өндірістік процесінің ұзақтығын;
2) қайта өңдеу өнімдерін ішкі тұтыну үшін шығару кедендік рәсімімен
орналастыру үшін қажетті уақытты қамтиды.
3. Тауарларды ішкі тұтыну үшін қайта өңдеу мерзімі осы баптың 1-тармағында
белгіленген мерзім шегінде ұзартылуы мүмкін.
4. Тауарларды қайта өңдеу мерзімін бір жыл шегінде ұзарту туралы мәселені
шешу үшін декларант бақылауды жүзеге асырушы кеден органына қайта өңдеу мерзімінің
аяқталуынан кешіктірмей, қайта өңдеу мерзімін ұзартудың орындылығын растайтын
құжаттарды қоса бере отырып, осындай ұзартудың қажеттігі туралы жазбаша өтініш
береді.
Декларанттың тауарларды қайта өңдеу мерзімін ұзарту туралы өтінішін кеден
органы өтінішті тіркеген күннен бастап он жұмыс күні ішінде қарауға тиіс.
Көрсетілген кезеңге қайта өңдеу мерзімі тоқтатыла тұрады. Кеден органы қайта
өңдеудің мерзімін ұзарту туралы шешім қабылдаған жағдайда, көрсетілген мерзім
осындай шешімді қабылдаған күнге қарамастан алдыңғы мерзім аяқталған күннен бастап
ұзартылады.
Осы тарауда көзделген шарттар мен шектеулерді декларант сақтамаған жағдайда,
тауарларды қайта өңдеу мерзімін ұзартудан бас тартылуы мүмкін.
Тауарларды ішкі тұтыну үшін қайта өңдеу мерзімін ұзарту туралы не мұндай
ұзартудан бас тарту туралы кеден органының шешімі декларанттың назарына жазбаша
түрде жеткізіледі.
Бұл ретте тауарларды ішкі тұтыну үшін қайта өңдеу мерзімін ұзарту кезінде
кеден органындағы кедендік декларация данасының бірінші парағының келесі жағында
мерзімді ұзарту туралы белгі және күні қойылады. Көрсетілген белгі кеден органының
лауазымды адамының қолымен, жеке нөмірлік мөрімен расталады.
Ішкі тұтыну үшін қайта өңдеудің кедендік рәсімімен орналастырылған тауарлар
қайта өңдеу мерзімін ұзартудан бас тартылған жағдайда өзге кедендік рәсімге
орналастырылуға жатады, ал қайта өңдеу өнімдері – кеден органы осындай бас тарту
туралы шешім қабылдаған күннен бастап он бес жұмыс күні ішінде ішкі тұтыну үшін
шығарудың кедендік рәсімімен орналастырылуға жатады.
373-бап. Тауарларды ішкі тұтыну үшін қайта өңдеу
шарттары туралы құжат
1. Тауарларды ішкі тұтыну үшін қайта өңдеу шарттары туралы Қазақстан
Республикасының уәкілетті мемлекеттік органы беретін құжатты кез келген тұлға ала
алады.
2. Тауарларды ішкі тұтыну үшін қайта өңдеу шарттары туралы құжатта:
1) құжат берілген тұлға;
2) қайта өңдеу жөніндегі операцияларды тікелей жүзеге асыратын тұлға
(тұлғалар);
3) шетелдік тауарлардың және оларды қайта өңдеу өнімдерінің Сыртқы
экономикалық қызметтің тауар номенклатурасына сәйкес атауы, сыныптамасы, олардың
саны мен құны;
4) сыртқы экономикалық мәміленің жасалғанын растайтын құжаттар не сыртқы
экономикалық мәміле шеңберінен тыс тауарларды иемдену, пайдалану және (немесе)
оларға билік ету құқығын растайтын өзге де құжаттар;
5) қайта өңдеу өнімдерінің шығу нормалары;
6) тауарларды қайта өңдеу жөніндегі операциялар, оларды жасау тәсілдері;
7) тауарларды сәйкестендіру тәсілдері;
8) ұсақ-түйек қалдықтар мен қалдықтардың Сыртқы экономикалық қызметтің тауар
номенклатурасына сәйкес атауы, сыныптамасы, олардың саны мен құны;
9) тауарларды ішкі тұтыну үшін қайта өңдеу мерзімі;
10) қалдықтарды одан әрі коммерциялық пайдалану мүмкіндіктері;
11) тауарларды ішкі тұтыну үшін қайта өңдеу кедендік рәсімімен орналастыру
және осы кедендік рәсімді аяқтау болжанатын кеден органы (кеден органдары) туралы
мәліметтер қамтылуға тиіс.
3. Тауарларды ішкі тұтыну үшін қайта өңдеудің шарттары туралы құжатты беру,
оған өзгерістер немесе толықтыруларды енгізу, сондай-ақ оны қайтарып алу (жою)
нысаны мен тәртібін Қазақстан Республикасының Үкіметі белгілейді.
4. Шетелдік тауарларды ішкі тұтыну үшін қайта өңдеу кедендік рәсіміне сәйкес
шығаруды кеден одағына мүше мемлекеттің кеден органы, ішкі тұтыну үшін қайта
өңдеудің шарттары туралы құжат берілген уәкілетті орган жүзеге асырады.
374-бап. Ішкі тұтыну үшін қайта өңдеу өнімдерінің
шығу нормалары
1. Қайта өңдеу өнімдерінің шығу нормасы деп шетелдік тауарлардың белгілі бір
санын қайта өңдеу нәтижесінде пайда болған қайта өңдеу өнімдерінің саны немесе
пайыздық құрамы түсініледі.
2. Егер ішкі тұтыну үшін қайта өңдеу жөніндегі операциялар сипаттамалары
негізінен тұрақты болып қалатын, әдетте анық белгіленген техникалық талаптарға
сәйкес жүзеге асырылатын және қайта өңдеудің өзгермеген сападағы өнімдерін алуға
әкелетін тауарларға қатысты жасалса, Қазақстан Республикасының уәкілетті
мемлекеттік органдары қайта өңдеу өнімдерінің стандартты шығу нормаларын белгілеуі
мүмкін.
375-бап. Тауарларды ішкі тұтыну үшін қайта өңдеу
нәтижесінде пайда болған қалдықтар және
өндірістік ысыраптар
1. Шетелдік тауарларды ішкі тұтыну үшін қайта өңдеу нәтижесінде пайда болған
қалдықтар, көрсетілген қалдықтар одан әрі коммерциялық пайдалану үшін жарамсыз
күйге қайта өңделген жағдайды қоспағанда, өзге кедендік рәсімге орналастырылуға
жатады. Бұл ретте шетелдік тауарларды ішкі тұтыну үшін қайта өңдеу операцияларын
жасау нәтижесінде пайда болған тауарлар, қайта өңдеу өнімдерін қоспағанда,
қалдықтар деп түсініледі.
2. Кеден мақсаты үшін көрсетілген қалдықтар кеден одағының кедендік аумағына
осы күйінде әкелінген тауарлар ретінде қарастырылады.
Қалдықтардың кедендік құнын айқындау ерекшеліктері Кеден одағы комиссиясының
шешімімен белгіленеді.
3. Қайта өңдеу жөніндегі операцияларды жасау нәтижесінде жиналып қалатын және
(немесе) біржола жоғалатын өндірістік ысыраптар өзге кедендік рәсімге
орналастырылуға жатпайды. Бұл ретте қайта өңдеу жөніндегі операцияларды жасау
нәтижесінде пайда болатын және (немесе) біржола жоғалатын тауарлар өндірістік
ысыраптар деп түсініледі.
376-бап. Ішкі тұтыну үшін қайта өңдеу кедендік
рәсімімен орналастырылған тауарлардың
қалдықтары
Шығу нормаларына сәйкес ішкі тұтыну үшін қайта өңдеу жөніндегі операцияларды
жасау нәтижесінде пайда болған тауарлардың қалдықтары қайта өңдеу мерзімі өткенге
дейін өзге кедендік рәсімге орналастырылуға жатады. Бұл ретте тауарларды қайта
өңдеу жөніндегі операцияларды жасау кезінде пайдаланылған тауарлар тауарлардың
қалдықтары деп түсініледі.
377-бап. Ішкі тұтыну үшін қайта өңдеу кедендік рәсімі
қолданылуының аяқталуы
1. Ішкі тұтыну үшін қайта өңдеудің кедендік рәсімінің қолданылуы тауарларды
қайта өңдеу мерзімі өткенге дейін қайта өңдеу өнімдерінің осы Кодексте көзделген
тәртіппен және жағдайларда ішкі тұтыну үшін шығарудың кедендік рәсімімен
орналастыру арқылы аяқталады.
Бұл ретте қайта өңдеу өнімдеріне қатысты тарифтік емес реттеу шаралары
қолданылмайды.
2. Тауарларды ішкі тұтыну үшін қайта өңдеудің кедендік рәсімімен
орналастырушы тұлға бақылауды жүзеге асырушы кеден органына қайта өңдеу мерзімі
аяқталған күннен бастап күнтізбелік отыз күн ішінде ішкі тұтыну үшін қайта өңдеудің
кедендік рәсімін қолдану туралы есеп беруге міндетті.
Ішкі тұтыну үшін қайта өңдеу кедендік рәсімін қолдану туралы есептің нысанын
Қазақстан Республикасының Үкіметі бекітеді.
378-бап. Ішкі тұтыну үшін қайта өңдеу кедендік рәсімімен
орналастырылатын (орналастырылған) тауарларға
қатысты кедендік әкелу баждарын, салықтарды
төлеу жөніндегі міндеттің туындауы мен
тоқтатылуы және оларды төлеу мерзімі
1. Ішкі тұтыну үшін қайта өңдеу кедендік рәсімімен орналастырылатын
тауарларға қатысты кедендік әкелу баждарын, салықтарды төлеу жөніндегі міндет
декларантта кеден органы декларацияны тіркеген кезден бастап туындайды.
2. Декларанттың ішкі тұтыну үшін қайта өңдеудің кедендік рәсімімен
орналастырылатын тауарларға қатысты салықтарды төлеу жөніндегі міндеті осы
Кодекстің 129-бабының 2-тармағында көрсетілген жағдайларда тоқтатылады.
3. Декларанттың ішкі тұтыну үшін қайта өңдеудің кедендік рәсімімен
орналастырылатын (орналастырылған) тауарларға қатысты кедендік әкелу баждарын төлеу
жөніндегі міндеті:
1) ішкі тұтыну үшін қайта өңдеу кедендік рәсімінің қолданылу уақытында
кедендік әкелу баждарын төлеу мерзімі туындаған жағдайды қоспағанда, осы Кодекстің
372-бабының 1-тармағына сәйкес белгіленген тауарларды ішкі тұтыну үшін қайта өңдеу
мерзімі өткенге дейін ішкі рәсім аяқталған кезде;
2) осы Кодекстің 129-бабының 2-тармағында көрсетілген жағдайларда
тоқтатылады.
4. Шетелдік тауарларға қатысты салықтар ішкі тұтыну үшін қайта өңдеу кедендік
рәсіміне сәйкес тауарлар шығарылғанға дейін төлеуге жатады.
5. Мыналар:
1) шетелдік тауарлар кедендік аумақта тауарларды қайта өңдеу шарттары туралы
құжат берілген тұлға және (немесе) кеден органдарының рұқсатынсыз қайта өңдеу
жөніндегі операцияларды тікелей жүзеге асыратын тұлға болып табылмайтын тұлғаға
берілген кезде - тауарлардың берілген күні, ал егер бұл күн анықталмаса, - кеден
органының тауарларды ішкі тұтыну үшін қайта өңдеудің кедендік рәсімімен
орналастыруға берілген кедендік декларацияны тіркеген күні;
2) аварияның немесе еңсерілмейтін күш әсерінің салдарынан жойылуды (біржола
жоғалуды) не тасудың (тасымалдаудың) және сақтаудың қалыпты жағдайы кезіндегі
табиғи кемуді қоспағанда, тауарларды қайта өңдеу мерзімі өткенге дейін шетелдік
тауарлар жоғалған кезде - тауарлар жоғалған күн, ал егер бұл күн анықталмаса, -
ішкі тұтыну үшін қайта өңдеудің кедендік рәсімімен орналастыруға берілген кеден
органының кедендік декларацияны тіркеген күні;
3) Осы Кодекстің 372-бабының 1-тармағында белгіленген тауарларды қайта өңдеу
мерзімі өткенге дейін ішкі тұтыну үшін қайта өңдеу кедендік рәсімі аяқталмаған
кезде - тауарларды қайта өңдеу мерзімі өткен күн кедендік әкелу баждарын төлеу
мерзімі болып есептеледі.
6. Кедендік әкелу баждары осы баптың 5-тармағында көрсетілген жағдайларда,
шетелдік тауарларды ішкі тұтыну үшін шығарудың кедендік рәсімімен орналастыру
кезінде төленуге жататын, тауарларды ішкі тұтыну үшін қайта өңдеудің кедендік
рәсімімен орналастыру үшін берілген кеден органының кедендік декларацияны тіркеу
күніне есептелген кедендік әкелу баждарының сомасына сәйкес келетін мөлшерде
төленуге жатады.
379-бап. Ішкі тұтыну үшін қайта өңдеу кедендік
рәсімінің қолданылуы аяқталған кезде қайта
өңдеу өнімдерін ішкі тұтыну үшін шығару
кедендік рәсімімен орналастыру
ерекшеліктері
1. Кеден одағына мүше мемлекеттер экономикасының салаларын дамыту және кеден
одағына мүше мемлекеттердің аумақтарында инвестициялық тауарларды импорттық
ауыстыруды ынталандыру мақсатында Кеден одағының комиссиясы, егер кедендік әкелу
баждарын қолдану мақсаты үшін қайта өңдеу өнімдеріне қатысты мұндай тауарларды ішкі
тұтыну үшін қайта өңдеудің кедендік рәсімімен орналастыру үшін берілген кедендік
декларацияны кеден органы тіркеген күні айқындалған кедендік құнның және (немесе)
олардың табиғи көрінісіндегі физикалық сипаттамасының (саны, массасы, көлемі немесе
өзге де сипаттамасы) қолданылуы мүмкін болса, тауарлардың және (немесе) оларды
қайта өңдеу өнімдерінің жекелеген түрлерін айқындауға құқылы.
2. Қайта өңдеу өнімдеріне қатысты кедендік әкелу баждарының ставкалары ішкі
тұтыну үшін қайта өңдеудің кедендік рәсімімен орналастырылған тауарлардың шығу елі
бойынша қолданылады. Қайта өңдеу процесінде әртүрлі елдерде шығарылған шетелдік
тауарлар пайдаланылатын жағдайларда, кедендік әкелу баждарының ставкаларын қолдану
мынадай ерекшеліктер ескеріле отырып жүзеге асырылады:
1) егер қайта өңдеу нәтижесінде Сыртқы экономикалық қызметтің тауар
номенклатурасы бойынша кез келген бірінші төрт таңба деңгейінде өзгеріс болса,
қайта өңдеу өнімдеріне сауда-саяси қатынастарында неғұрлым қолайлылық танытатын ұлт
режимі берілетін елдерден әкелінетін тауарларға қолданылған кедендік баждардың
ставкалары қолданылады.
2) өзге жағдайларда, кедендік құны неғұрлым жоғары осы шетелдік тауарлардың
шығарылған елі бойынша кедендік баждардың ставкалары қолданылады.
380-бап. Ішкі тұтыну үшін қайта өңдеу кедендік
рәсімінің қолданылуы аяқталған кезде қайта
өңдеу жөніндегі операцияларға ұшырамаған
шетелдік тауарларды ішкі тұтыну үшін
шығару кедендік рәсімімен орналастыру
ерекшеліктері
1. Қайта өңдеу жөніндегі операцияларға ұшырамаған шетелдік тауарларды ішкі
тұтыну үшін шығару кедендік рәсімімен орналастыру кезінде тауарларды қайта өңдеу
мерзімі өткенге дейін Қазақстан Республикасының заңнамасына сәйкес белгіленетін
кедендік әкелу баждарының ставкалары және валютаның нарықтық бағамы кеден органының
шетелдік тауарларды ішкі тұтыну үшін қайта өңдеудің кедендік рәсімімен орналастыру
үшін берілген кедендік декларацияны тіркеген күніне айқындалады.
2. Қайта өңдеу жөніндегі операцияларға ұшырамаған шетелдік тауарларды ішкі
тұтыну үшін шығару кедендік рәсімімен орналастыру кезінде төленген кедендік әкелу
баждары сомаларынан пайыздар осы Кодекстің 134-бабының 2-тармағына сәйкес
есептелмейді.
43-тарау. Уақытша әкелу (жіберу) кедендік рәсімі
381-бап. Уақытша әкелу (жіберу) кедендік рәсімінің
мазмұны
Уақытша әкелу (жіберу) шетелдік тауарлар кедендік әкелу баждарын, салықтарды
төлеуден шартты түрде толық немесе ішінара босатыла отырып және тарифтік емес
реттеу шаралары қолданылмай, кейіннен кері экспорттың кедендік рәсімімен
орналастырыла отырып, кеден одағының кедендік аумағында белгіленген мерзім ішінде
пайдаланылатын кездегі кедендік рәсім болып табылады.
382-бап. Тауарларды уақытша әкелу (жіберу) кедендік
рәсімімен орналастыру шарттары
1. Тауарларды уақытша әкелу (жіберу) кедендік рәсімімен орналастыруға осы
кедендік рәсімге орналастырылған тауарларды уақытша әкелу (жіберу) кедендік рәсімін
аяқтау мақсатында кейіннен оларды кедендік декларациялау кезінде сәйкестендіру
мүмкіндігі болған жағдайда жол беріледі.
Тауарларды сәйкестендіру кеден одағына мүше мемлекеттердің халықаралық
шарттарына сәйкес әкелінген тауарларды ауыстыруға жол берілген жағдайларда талап
етілмейді.
2. Уақытша әкелу (жіберу) кедендік рәсімімен:
1) алкогольді, темекі және темекі өнімдерін, шикізат пен жартылай
фабрикаттарды, жұмсалатын материалдар мен үлгілерді қоса алғанда, оларды жекелеген
данада жарнама және (немесе) демонстрациялау мақсатында немесе көрме экспонаттары
не өнеркәсіптік үлгілер ретінде әкелген жағдайларды қоспағанда,тамақ өнімдерін,
сусындарды;
2) қалдықтарды, оның ішінде өнеркәсіптік қалдықтарды;
3) кеден одағының кедендік аумағына әкелуге тыйым салынған тауарларды
орналастыруға жол берілмейді.
3. Уақытша әкелу (жіберу) кедендік рәсімімен осы Кодексте көзделген талаптар
мен шарттар сақталған кезде, бұрын өзге кедендік рәсімдермен орналастырылған
шетелдік тауарлар орналастырылуы мүмкін.
383-бап. Уақытша әкелінген тауарларды пайдалану және
оларға билік ету жөніндегі шектеулер
1. Уақытша әкелу (жіберу) кедендік рәсімімен орналастырылған тауарлар (бұдан
әрі – уақытша әкелінген тауарлар) табиғи тозу немесе тасудың (тасымалдаудың) және
(немесе) пайдаланудың (қолданудың) қалыпты жағдайы кезіндегі табиғи кему салдарынан
болған өзгерістерден басқа, өзгеріссіз күйінде қалуға тиіс.
Уақытша әкелінген тауарлардың кері экспорты кезінде кеден органының
тауарларды сәйкестендіруін қамтамасыз ету шартымен жөндеу операцияларын (күрделі
жөндеуді және жаңғыртуды қоспағанда), техникалық қызмет көрсетуді және тауарларды
қалыпты күйінде ұстау үшін қажетті басқа да операцияларды қоса алғанда, олардың
сақталуын қамтамасыз ету үшін қажетті операциялар жасауға жол беріледі.
Уақытша әкелінген тауарлармен сынақтар, зерттеулер, тестілер, тексерулер,
тәжірибелер немесе эксперименттер жүргізуге не оларды сынақтар, зерттеулер,
тестілер, тексерулер, тәжірибелер мен эксперименттер жүргізу барысында пайдалануға
жол беріледі.
2. Уақытша әкелінген тауарлар іс жүзінде декларанттың иелігінде және
пайдалануында болуға тиіс.
3. Декларанттың уақытша әкелінген тауарларды өзге тұлғаның иелігіне және
пайдалануына:
1) оларға техникалық қызмет көрсету, жөндеу (күрделі жөндеуді және (немесе)
жаңғыртуды қоспағанда), сақтау, тасымалдау мақсатында, өткізуге және айналымға
ұсынылатын, тауарларды буып-түю мен қорғауға арналған айналымға көп түсетін
(қайтарылатын) ыдыстарды, егер сыртқы сауда келісімшартына сәйкес бұл ыдыс уақытша
әкелінетін тауарларға қатысты сынақтар, тексерулер, эксперименттер және олардың
қасиеттері мен сипаттамаларын көрсету мақсатында қайтарылуға жататын болса, егер
сыртқы сауда келісімшартына сәйкес бұл тауарлар қайтарылуға жататын болса, сондай-
ақ кеден одағына мүше мемлекеттердің заңнамасында және (немесе) халықаралық
шарттарында айқындалған жағдайларда өзге де мақсатта – кеден органының рұқсатынсыз;
2) өзге де жағдайларда кеден органының рұқсатымен беруіне жол беріледі.
Уақытша әкелінген тауарларды өзге тұлғалардың иемденуге және пайдалануға беру
уақытша әкелу (жіберу) кедендік рәсімі декларантын осы тарауда белгіленген талаптар
мен шарттарды сақтаудан босатпайды.
Декларант уақытша әкелінген тауарларды иемденуге және пайдалануына берген
адамдарға кедендік төлемдер төлеуге жататын соманың толық мөлшерінде кедендік
төлемдер төлеу бойынша декларантпен бірге ортақ міндетті болады.
Кеден органы осы Кодекстің 187-бабының 2-тармағына сәйкес уақытша әкелінген
тауарлардың құжаттары мен іс жүзінде тұрған жері туралы мәліметтерді және мұндай
тауарларды осы баптың
3-тармағының 1) тармақшасына сәйкес өзге тұлғаға берген жағдайда, жазбаша және
(немесе) электрондық нұсқада мұндай тұлға туралы мәліметтерді сұратуға, сондай-ақ
сұратылатын құжаттар мен мәліметтерді табыс ету үшін жеткілікті болатын, оларды
табыс ету мерзімдерін белгілеуге құқылы.
4. Уақытша әкелінген тауарларды өзге тұлғалардың иемденуіне және пайдалануына
беруге кеден органының рұқсатын алу мақсатында осы тауарлардың декларанты оларды
кедендік рәсіммен орналастыруды жүргізген кеден органына онда уақытша әкелінген
тауарларды басқа тұлғаға беру себептерін және осы тұлға туралы мәліметтерді көрсете
отырып, жазбаша өтініш береді.
Уақытша әкелінген тауарларды өзге тұлғалардың иемденуіне және пайдалануына
беру уақытша әкелу (жіберу) кедендік рәсімінің декларантын осы тарауда белгіленген
талаптар мен шарттарды сақтаудан босатпайды, сондай-ақ уақытша әкелуді тоқтата
тұрмайды және оның мерзімін ұзартпайды.
5. Көлік құралдары болып табылатын уақытша әкелінген тауарларды осы
Кодекстің 55-тарауында белгіленген тәртіппен халықаралық тасымалдаудың көлік
құралдары ретінде кеден одағының кедендік аумағы шегінен тысқары жерлерде
пайдалануға жол беріледі.
384-бап. Тауарларды уақытша әкелу мерзімдері
1. Тауарларды уақытша әкелу мерзімін кеден органы мұндай әкелудің мақсаты мен
мән-жайларын негізге ала отырып, декларанттың өтініші негізінде белгілейді және осы
бапта көзделген жағдайларды қоспағанда, тауарларды уақытша әкелу кедендік рәсімімен
орналастырған күннен бастап екі жылдан аспауға тиіс.
Декларанттың жазбаша өтініші бойынша тауарларды уақытша әкелу мерзімін кеден
органы осы тармақтың бірінші бөлігінде көрсетілген мерзім не осы баптың 2-тармағына
сәйкес айқындалған мерзім шегінде ұзартуы мүмкін.
2. Тауарлардың жекелеген санаттары үшін оларды кеден одағының кедендік
аумағына әкелу мақсатына қарай Кеден одағының комиссиясы осы баптың 1-тармағының
бірінші бөлігінде көрсетілген мерзімге қарағанда, уақытша әкелудің неғұрлым қысқа
немесе неғұрлым ұзақ мерзімін белгілеуі мүмкін.
3. Осы бапта белгіленген шекте уақытша әкелудің мерзімін ұзарту туралы
мәселені шешу үшін декларант уақытша әкелу мерзімінен кешіктірмей кедендік
бақылауды жүзеге асыратын кеден органына осындай ұзартудың қажеттігі туралы
растайтын құжаттарды тіркей отырып, жазбаша өтініш табыс етеді. Уақытша әкелудің
мерзімін ұзарту туралы өтінішті қарау мерзімі кеден органы өтінішті тіркеген күннен
бастап он жұмыс күнінен аспауға тиіс. Көрсетілген мерзімде уақытша әкелу мерзімінің
өтуі тоқтатыла тұрады. Кеден органы уақытша әкелу мерзімін ұзарту туралы шешім
қабылдаған жағдайда, көрсетілген мерзім мұндай шешім қабылданған күнге қарамастан,
алдыңғы мерзімнің аяқталған күнінен бастап ұзартылады.
Кеден органының уақытша әкелу мерзімін ұзарту туралы не оны ұзартудан бас
тарту туралы шешімі декларантқа жазбаша табыс етіледі. Бұл ретте, уақытша әкелу
мерзімін ұзарту кезінде кеден органындағы кедендік декларация данасының бірінші
бетінің келесі жағына мерзім және күнінің ұзартылғаны туралы белгі қойылады.
Көрсетілген белгі кеден органы лауазымды адамының қолымен, жеке нөмірі бар мөрімен
куәландырылады.
4. Кеден органы уақытша әкелу мерзімін ұзартудан бас тарту туралы шешімді
декларант осы тарауда көзделген шарттар мен шектеулерді сақтамаған жағдайда
қабылдайды.
5. Декларант уақытша әкелу мерзімін ұзарту туралы өтініш берген кезде кеден
органы кедендік қарау актісін жасай отырып, бар тауарларды өзгеріссіз қалыпта
белгілеу мақсатында, кедендік тексеру жүргізуге тиіс. Тауарлар кедендік
декларацияны жүзеге асырушы кеден органының қызметінен тыс аймақтан табылған
жағдайда, қызмет аймағында көрсетілген тауарлар тұрған кеден органы кедендік қарау
актісін жасайды.
6. Тауарларды уақытша әкелу (жіберу) кедендік рәсімімен бірнеше мәрте
орналастыру кезінде, оның ішінде осы рәсімнің декларанттары ретінде әр түрлі
адамдар әрекет етсе, уақытша әкелудің жалпы мерзімі осы баптың 1-тармағының бірінші
бөлігінде көрсетілген мерзімнен не осы баптың 2-тармағына сәйкес анықталған
мерзімнен аспауға тиіс.
385-бап. Уақытша әкелу (жіберу) кедендік рәсімі
қолданылуының аяқталуы және оны тоқтата тұру
1. Уақытша әкелу (жіберу) кедендік рәсімінің қолданылуы уақытша әкелудің
мерзімі өткенге дейін осы Кодексте көзделген тәртіппен және шарттарда уақытша
әкелінген тауарларды кері экспорттың кедендік рәсімімен орналастыру арқылы
аяқталады.
Осы Кодексте көзделген тәртіппен және шарттарда уақытша әкелу (жіберу)
кедендік рәсімінің қолданылуы, уақытша әкелудің мерзімі өткенге дейін уақытша
әкелінген тауарларды кедендік транзит кедендік рәсімін қоспағанда, осы Кодексте
көзделген тәртіппен және жағдайларда өзге кедендік рәсіммен орналастыру арқылы
аяқталуы мүмкін.
2. Уақытша әкелудің мерзімі өткенге дейін уақытша әкелу (жіберу) кедендік
рәсімінің қолданылуы уақытша әкелінген тауарларды кеден қоймасының кедендік
рәсіммен не Кеден одағы комиссиясының шешімімен анықталған өзге кедендік рәсімімен
орналастырған жағдайда тоқтатыла тұруы мүмкін. Уақытша әкелу (жіберу) кедендік
рәсімін тоқтата тұру және жаңғырту тәртібі Кеден одағы комиссиясының шешімімен
айқындалады.
3. Уақытша әкелінген тауарлар кері экспорт кедендік рәсімімен не өзге
кедендік рәсіммен бір немесе бірнеше партиямен орналастырылуы мүмкін.
386-бап. Кедендік баждарды, салықтарды төлеуден толық
шартты түрде және ішінара шартты түрде босату
1. Кедендік баждарды, салықтарды төлеуден толық шартты түрде босатыла отырып,
уақытша әкелінген тауарлардың тізбесі, сондай-ақ оның шекті мерзімін қоса алғанда,
мұндай босатудың талаптары кеден одағына мүше мемлекеттердің халықаралық шарттарына
және (немесе) Кеден одағы комиссиясының шешіміне сәйкес айқындалады.
2. Егер Кеден одағы комиссиясының шешімімен өзгеше белгіленбесе, уақытша
әкелінген тауарлар кедендік баждарды, салықтарды төлеуден толық шартты түрде
босатыла отырып, кеден органы осы тауарларды уақытша әкелу (жіберу) кедендік
рәсімімен орналастырған кеден одағына мүше мемлекет аумағының шегінде
пайдаланылады.
3. Кедендік әкелу баждарын, салықтарды төлеуден толық шартты түрде
босатылмаған тауарларға қатысты, сондай-ақ осы баптың 1-тармағына сәйкес
белгіленген кедендік әкелу баждарын, салықтарды төлеуден толық шартты түрде босату
талаптары сақталмаған кезде кедендік әкелу баждарын, салықтарды төлеуден ішінара
шартты түрде босату қолданылады.
Кедендік әкелу баждарын, салықтарды төлеуден ішінара шартты түрде босату
кезінде мұндай тауарларды уақытша әкелу (жіберу) кедендік рәсімімен орналастыру
үшін берілген кедендік декларацияны тіркеген күні тауарлардың кеден одағының
кедендік аумағында болуының әрбір толық және толық емес күнтізбелік айы үшін
тауарлар ішкі тұтыну үшін шығарудың кедендік рәсімімен орналастырылғанда төленуге
жататындай кедендік әкелу баждары, салықтары сомасының үш пайызы төленеді.
4. Кедендік әкелу баждарын, салықтарды төлеуден ішінара шартты түрде босату
кезінде кедендік әкелу баждарының, салықтардың сомасы тауарларды уақытша әкелу
(жіберу) кедендік рәсімімен орналастыру кезінде осы кедендік рәсімнің қолданылу
мерзімінің белгіленген кезеңі бойына немесе декларант таңдаған мерзім бойынша,
бірақ үш айда кемінде бір рет төленеді. Кедендік әкелу баждарының, салықтардың
сомасын төлеу мерзімділігін кеден органының келісімімен декларант айқындайды.
5. Кедендік әкелу баждарын, салықтарды төлеуден ішінара шартты түрде босатыла
отырып, уақытша әкелу кезінде өндіріп алынатын кедендік әкелу баждарының,
салықтардың жалпы сомасы, егер тауарлар кедендік әкелу баждарын, салықтарды төлеу
жөніндегі жеңілдіктер ескерілмей, мұндай тауарларды уақытша әкелу (жіберу) кедендік
рәсімімен орналастыру үшін берілген кедендік декларацияны тіркеу күні ішкі тұтыну
үшін шығару кедендік рәсімімен орналастырылғанда төленуге жататындай кедендік әкелу
баждарының, салықтардың сомасынан аспауға тиіс.
6. Уақытша әкелу (жіберу) кедендік рәсімін аяқтау кезінде осы Кодекстің 385-
бабының 1-тармағына сәйкес кедендік баждарды, салықтарды төлеуден ішінара шартты
түрде босату кезінде төленген кедендік баждардың, салықтардың сомасы қайтарылуға
(есепке жатқызылуға) жатпайды.
387-бап. Уақытша әкелу (жіберу) кедендік рәсімімен
орналастырылатын (орналастырылған) тауарларға
қатысты кедендік әкелу баждарын, салықтарды
төлеу жөніндегі міндеттің туындауы мен
тоқтатылуы және оларды төлеу мерзімі
1. Уақытша әкелу (жіберу) кедендік рәсімімен орналастырылатын тауарларға
қатысты кедендік әкелу баждарын, салықтарын төлеу жөніндегі міндет декларантта
кеден органы кедендік декларацияны тіркеген кезінен бастап туындайды.
2. Декларанттың уақытша әкелу (жіберу) кедендік рәсімімен орналастырылатын
(орналастырылған) тауарларға қатысты кедендік әкелу баждарын, салықтарын төлеу
жөніндегі міндеті:
1) уақытша әкелу (жіберу) кедендік рәсімінің қолданылу кезінде, кедендік
әкелу баждарын, салықтарды төлеу мерзімі туындаған жағдайды қоспағанда, осы
Кодекстің 385-бабының 1-тармағына сәйкес осы рәсім аяқталған кезде;
2) осы Кодекстің 129-бабының 2-тармағымен белгіленген жағдайларда
тоқтатылады.
3. Кедендік әкелу баждарын, салықтарды төлеуден ішінара шартты түрде босату
кезінде кедендік әкелу баждары мынадай мерзімде:
1) уақытша әкелудің белгіленген мерзімі ішінде төленуге не мұндай төлемнің
кезеңділігі жағдайында төленуге жататын кедендік әкелу баждары, салықтар сомасының
бірінші бөлігін төлеуге жататын кедендік баждардың, салықтардың барлық сомасын
төлеу кезінде тауарларды уақытша әкелу (жіберу) кедендік рәсіміне сәйкес
шығарылғанға дейін;
2) кедендік әкелу баждарын, салықтарды төлеу кезеңділігі жағдайында, мұндай
төлемнің жүргізілетін кезеңі басталғанға дейін;
3) тауарларды пайдалану және (немесе) оларға билік ету жөніндегі шектеулермен
ұштасатын кедендік баждарды, салықтарды төлеу жөніндегі жеңілдіктерді пайдалана
отырып, уақытша әкелу (жіберу) кедендік рәсімімен орналастырылған тауарларға
қатысты:
мұндай жеңілдіктерді пайдаланудан бас тартқан жағдайда – оған сәйкес тауарлар
уақытша әкелу (жіберу) кедендік рәсімімен орналастырылған кедендік декларацияға
жеңілдіктерден бас тарту бөлігінде өзгерістер енгізілгенге дейін;
мұндай жеңілдіктерді пайдаланумен байланысты белгіленген осындай тауарларды
пайдалану және (немесе) оларға билік ету жөніндегі шектеулерді бұзу арқылы
тауарларға қатысты әрекеттер жасалған жағдайда – көрсетілген әрекеттер жасалған
бірінші күні, ал егер бұл күн анықталмаса, - оған сәйкес тауарлар уақытша әкелу
(жіберу) кедендік рәсімімен орналастырылған кедендік декларацияны кеден органы
тіркеген күні;
4) тауарлар кедендік әкелу баждарын, салықтарды төлеуден толық шартты түрде
босатыла отырып, уақытша әкелу (жіберу) кедендік рәсімімен орналастырылған кездегі
шарттар бұзылған жағдайда – оған сәйкес кеден органы тауарлар уақытша әкелу
(жіберу) кедендік рәсімімен орналастырылған кедендік декларацияны тіркеген күні
төленуге жатады.
4. Кедендік әкелу баждарын, салықтарды төлеуден толық шартты түрде немесе
ішінара шартты түрде босатыла отырып, уақытша әкелу кедендік рәсімімен
орналастырылған тауарларға қатысты:
1) уақытша әкелінген тауарларды кеден органының рұқсатынсыз өзге тұлғаларға
берген кезде – берілген күні, ал егер бұл күн анықталмаса – тауарларды уақытша
әкету (жіберу) кедендік рәсімімен орналастыру үшін берілген кедендік декларацияны
кеден органы тіркеген күн;
2) аварияның немесе еңсерілмейтін күш әсерінің салдарынан жойылуды (біржола
жоғалуды) не тасудың (тасымалдаудың) және сақтаудың қалыпты жағдайы кезіндегі
табиғи кемуді қоспағанда, кеден органы белгілеген тауарларды уақытша әкелу мерзімі
кезеңінде уақытша әкелінген тауарларды жоғалтқан кезде – тауарлардың жоғалған күні,
ал егер бұл күн анықталмаса, - тауарларды уақытша әкету (жіберу) кедендік рәсімімен
орналастыру үшін берілген кедендік декларацияны кеден органы тіркеген күн;
3) осы Кодекстің 385-бабының 1-тармағына сәйкес уақытша әкелу (жіберу)
кедендік рәсімінің қолданылуы аяқталған кезде – тауарларды уақытша әкелу мерзімі
өткен күн кедендік әкелу баждарын, салықтарды төлеу мерзімі болып есептеледі.
5. Кедендік әкелу баждары, салықтар осы баптың 4-тармағында белгіленген
жағдайларда, мұндай тауарларды ішкі тұтыну үшін шығарудың кедендік рәсімімен
орналастыру кезінде төленуге жататын, кедендік баждарды, салықтарды төлеу бойынша
тарифтік преференцияларды және жеңілдіктерді ескермей, оған сәйкес тауарлар уақытша
әкелу (жіберу) кеден рәсімімен орналастырылған кедендік декларацияны кеден органы
тіркеген күні есептелген кедендік әкелу баждарының, салықтардың сомасына сәйкес
келетін көлемде, кедендік баждарды, салықтарды төлеуден ішінара босату кезінде
төленген кедендік баждардың, салықтардың сомалары шегеріле отырып, төленуге жатады.
388-бап. Уақытша әкелінген тауарларды ішкі тұтыну үшін
шығару кедендік рәсімімен орналастыру
ерекшеліктері
1. Уақытша әкелінген тауарларды ішкі тұтыну үшін шығару кедендік рәсімімен
орналастыру кезінде Қазақстан Республикасының салық заңнамасына сәйкес белгіленетін
кедендік әкелу баждарының, салықтардың ставкалары және валюталардың нарықтық бағамы
тауарларды әкелу (жіберу) кедендік рәсімімен орналастыру үшін берілген кедендік
декларацияны кеден органы тіркеген күні айқындалады.
2. Ішкі тұтыну үшін шығару кедендік рәсімінің декларанты уақытша әкелу
(жіберу) кедендік рәсімімен кедендік баждар, салықтар төлеген тауарларға қатысты
уақытша әкелу (жіберу) кедендік рәсімінен кейін ішкі тұтыну үшін шығару кедендік
рәсімімен орналастыру кезінде, кедендік баждарды, салықтарды ішінара шартты түрде
босату кезінде кедендік әкелу баждары, салықтар ішкі тұтыну үшін шығару кедендік
рәсімімен орналастыру кезінде төленуге жататын кедендік баждардың, салықтардың және
уақытша әкелу (жіберу) кедендік рәсіміне сәйкес төленген кедендік баждардың,
салықтардың есептелген сомасының айырмашылығы мөлшерінде төленеді.
Егер осы тармақтың бірінші бөлігінде көрсетілген тауарларды ішкі тұтыну үшін
шығару кедендік рәсімімен орналастырғанға дейін осы тауарлар кеден қоймасының,
уақытша әкелу (жіберу) кедендік рәсімімен (рәсімдерімен) орналастырылса да немесе
уақытша сақтауға орналастырылса да осы тармақтың бірінші бөлігінің ережелері
қолданылады.
3. Кедендік баждарды, салықтарды төлеуден босату қолданылған кезеңде толық
шартты түрде немесе ішінара шартты түрде босату қолданылған тауарларға қатысты
оларды ішкі тұтыну үшін шығару кедендік рәсімімен орналастыру кезінде осы Кодекстің
134-бабы 2-тармағына сәйкес пайыздар алынбайды.
44-тарау. Уақытша әкету кедендік рәсімі
389-бап. Уақытша әкету кедендік рәсімінің мазмұны
Уақытша әкету кеден одағының тауарлары кедендік әкету баждарын төлеуден толық
босатыла отырып және тарифтік емес реттеу шаралары қолданылмай, кейін кері импорт
кеден рәсімімен орналастырыла отырып, кеден одағының кедендік аумағының шегінен
тысқары жерлерге әкетілетін және белгіленген мерзім ішінде пайдаланылатын кездегі
кедендік рәсім болып табылады.
Уақытша әкету кедендік рәсімімен орналастырылған және кеден одағының кедендік
аумағынан іс жүзінде әкетілген тауарлар кеден одағы тауарларының мәртебесін
жоғалтады.
390-бап. Тауарларды уақытша әкету кедендік рәсімімен
орналастыру шарттары
1. Тауарларды уақытша әкету кедендік рәсімімен орналастыруға кейін уақытша
әкету кедендік рәсімін аяқтау кезінде осы кедендік рәсіммен орналастырылған
тауарларды сәйкестендіру мүмкіндігі болатын жағдайда жол беріледі.
Тауарларды сәйкестендіру кеден одағына мүше мемлекеттердің халықаралық
шарттарына сәйкес уақытша әкетілген тауарларды ауыстыруға жол берілген жағдайларда
талап етілмейді.
2. Уақытша әкету кедендік рәсімімен:
1) алкогольді, темекі және темекі өнімдерін, шикізатты және жартылай
фабрикаттарды, жұмсалатын материалдар мен үлгілерді қоса алғанда, оларды жарнама
және (немесе) көрсету мақсатында немесе көрме экспонаттары не өнеркәсіптік үлгілер
ретінде санаулы даналарда әкеткен жағдайларды қоспағанда, тамақ өнімдерін,
сусындарды;
2) қалдықтарды, оның ішінде өнеркәсіптік қалдықтарды;
3) кеден одағының кедендік аумағының шегінен тысқары жерлерге әкетуге тыйым
салынған тауарларды орналастыруға жол берілмейді.
391-бап. Уақытша әкетілген тауарларды пайдалану және
оларға билік ету жөніндегі шектеулер
1. Уақытша әкетілген тауарлар тасудың (тасымалдаудың), сақтаудың және
(немесе) пайдаланудың (қолданудың) қалыпты жағдайы кезіндегі табиғи тозу немесе
табиғи кему салдарынан болған өзгерістерден басқа, өзгеріссіз күйде қалуға тиіс.
2. Кеден органы тауарларды сәйкестендіруді қамтамасыз еткен жағдайда олардың
кері импорты кезінде жөндеу операцияларын (күрделі жөндеуді және жаңғыртуды
қоспағанда), техникалық қызмет көрсетуді және тауарларды қалыпты күйде ұстау үшін
қажетті басқа да операцияларды қоса алғанда, олардың сақталуын қамтамасыз ету үшін
қажетті операцияларды жасауға жол беріледі.
392-бап. Тауарларды уақытша әкету мерзімдері
1. Тауарларды уақытша әкету мерзімін кеден органы, осы баптың 2-тармағында
көзделген жағдайларды қоспағанда, мұндай әкетудің мақсаттары мен мән-жайларын
негізге ала отырып, декларанттың өтініші негізінде белгілейді.
Тауарларды уақытша әкету мерзімін декларанттың жазбаша өтініші бойынша кеден
органы осы баптың 2 және 3-тармақтарын ескере отырып ұзартуы мүмкін.
2. Осы бапта белгіленген шекте уақытша әкету мерзімін ұзарту үшін декларант
уақытша әкету мерзімінен кешіктірмей кедендік бақылауды жүзеге асыратын кеден
органына осындай ұзартудың қажеттігі туралы растайтын құжаттарды тіркей отырып,
жазбаша өтініш табыс етеді. Уақытша әкетудің мерзімін ұзарту туралы өтінішті қарау
мерзімі кеден органы өтінішті тіркеген күннен бастап он жұмыс күнінен аспауға тиіс.
Көрсетілген мерзімде уақытша әкету мерзімінің өтуі тоқтатыла тұрады. Кеден органы
уақытша әкетудің мерзімін ұзарту туралы шешім қабылдаған жағдайда, көрсетілген
мерзім мұндай шешім қабылданған күнге қарамастан, осының алдындағы мерзімнің
аяқталған күнінен бастап ұзартылады.
Кеден органының уақытша әкету мерзімін ұзарту туралы не мұндай ұзартудан бас
тарту туралы шешімі декларантқа жазбаша нысанда табыс етіледі. Бұл ретте, уақытша
әкету мерзімін ұзарту кезінде кеден органындағы кедендік декларацияның бірінші
парағының келесі жағына мерзімі мен күнінің ұзартылғаны туралы белгі қойылады.
Көрсетілген белгі кеден органы лауазымды адамының қолымен, жеке нөмірлі мөрімен
расталады.
Кеден органы уақытша әкету мерзімін ұзарту туралы шешімді декларант осы
тарауда көзделген шарттар мен шектеулерді сақтамаған жағдайда қабылдайды.
3. Оларды Қазақстан Республикасы аумағының шегінен тысқары жерлерге әкетудің
мақсаттарына қарай тауарлардың жекелеген санаттары үшін, сондай-ақ уақытша әкету
кезінде кері әкелу Қазақстан Республикасының заңнамасына сәйкес міндетті болып
табылатын тауарлардың жекелеген түрлері үшін мұндай тауарларды уақытша әкетудің
шекті мерзімдерін Қазақстан Республикасының Үкіметі белгілеуі мүмкін.
4. Қазақстанның дипломатиялық өкілдерінің, сондай-ақ олармен бірге тұратын
отбасы мүшелерін қоса алғанда, олардың қызметкерлерінің ресми және жеке пайдалануы
үшін әкелінетін тауарларды осындай өкілдіктер мен көрсетілген адамдардың шетел
мемлекетінде аккредиттелуінің бүкіл мерзіміне Қазақстан Республикасынан уақытша
әкетуге жол беріледі.
5. Шетелдік тұлғаға уақытша әкетілген тауарларға қатысты Қазақстан
Республикасының заңнамасымен оларды Қазақстан Республикасының аумағына қайтару
міндеттілігі белгіленбеген, уақытша әкетілген тауарларға меншік құқығын берген
жағдайда, бұл тауарларды уақытша әкету мерзімі ұзартылуға жатпайды, ал бұл тауарлар
осы Кодекстің 347-бабы 1-тармағының екінші бөлігі ескеріле отырып, экспорттың
кедендік рәсімімен орналастырылуға жатады.
393-бап. Уақытша әкету кедендік рәсімі қолданылуының
аяқталуы
1. Уақытша әкету кедендік рәсімі қолданылуының уақытша әкету мерзімі өткенге
дейін уақытша әкетілген тауарларды осы Кодексте көзделген тәртіппен және
жағдайларда кері импорттың кедендік рәсімімен орналастырумен аяқталады.
Егер Қазақстан Республикасының заңнамасына сәйкес уақытша әкетілген тауарлар
кеден одағының кедендік аумағына міндетті түрде қайта әкелінуге жататын жағдайларды
қоспағанда, уақытша кедендік әкету рәсімінің қолданылуы уақытша әкету мерзімі
өткенге дейін оларды осы Кодексте көзделген тәртіппен және жағдайларда кеден
органына іс жүзінде көрсетпестен, уақытша әкетілген тауарларды экспорттың, кедендік
аумақтан тысқары жерде қайта өңдеу немесе уақытша әкету кедендік рәсімдерімен
орналастыру арқылы аяқталуы мүмкін.
2. Уақытша әкетілген тауарлар кері импорттың кедендік рәсімімен не өзге
кедендік рәсіммен бір немесе бірнеше партиямен орналастырылуы мүмкін.
394-бап. Уақытша әкету кедендік рәсімімен
орналастырылатын (орналастырылған) тауарларға
қатысты кедендік әкету баждарын төлеу
жөніндегі міндеттің туындауы мен
тоқтатылуы және оларды төлеу мерзімі
1. Уақытша әкету кедендік рәсімімен орналастырылған тауарларға қатысты
кедендік әкету баждарын төлеу жөніндегі міндет декларантта кеден органы кедендік
декларацияны тіркеген кезден бастап туындайды.
2. Декларанттың уақытша әкету кедендік рәсімімен орналастырылатын
(орналастырылған) тауарларға қатысты кедендік әкету баждарын төлеу жөніндегі
міндеті:
1) осы Кодекстің 393-бабының 1-тармағына сәйкес уақытша әкету кедендік рәсімі
аяқталған кезде;
2) осы Кодекстің 129-бабының 2-тармағында көрсетілген жағдайларда
тоқтатылады.
3. Аварияның немесе еңсерілмейтін күш әсерінің салдарынан не тасудың
(тасымалдаудың) және сақтаудың, пайдаланудың (қолданудың) қалыпты жағдайы кезіндегі
табиғи кему нәтижесінде жойылуды (біржола жоғалуды) қоспағанда, осы Кодекстің 393-
бабының 1-тармағына сәйкес уақытша әкету мерзімі өткенге дейін уақытша әкету
кедендік рәсімі аяқталмаған кезде кеден органдары белгілеген уақытша әкету
мерзімінің өткен күні кедендік әкету баждарын төлеу мерзімі болып саналады.
4. Кедендік әкету баждары тауарларды экспорттың кедендік рәсімімен
орналастыру кезінде төленуге жататын, тауарларды уақытша әкету кедендік рәсімімен
орналастыру үшін берілген кедендік декларацияны кеден органы тіркеген күні
есептелген кедендік әкету баждарының сомаларына сәйкес келетін көлемде төленуге
жатады.
395-бап. Уақытша әкетілген тауарларды экспорт кедендік
рәсімімен орналастыру ерекшеліктері
1. Уақытша әкетілген тауарларды экспорттың кедендік рәсімімен орналастыру
кезінде тауарлардың кедендік құны және (немесе) олардың табиғи көрінісіндегі
физикалық сипаттамалары (саны, массасы, көлемі немесе өзге де сипаттамалары),
Қазақстан Республикасының салық заңнамасына сәйкес белгіленетін кедендік әкету
баждарының ставкалары және валюталардың нарықтық бағамы тауарларды экспорттың
кедендік рәсімімен орналастыру үшін берілген кедендік декларацияны кеден органы
тіркеген күні айқындалады.
2. Осы Кодекстің 134-бабының 2-тармағына сәйкес, тауарларды экспорттың
кедендік рәсімімен орналастыру үшін төленген кедендік әкету баждары сомаларына
пайыздар төленбейді.
45-тарау. Кері импорт кедендік рәсімі
396-бап. Кері импорт кедендік рәсімінің мазмұны
1. Кері импорт кеден одағының кедендік аумағынан бұрын әкетілген тауарлар
кедендік әкелу баждары, салықтар төленбей және тарифтік емес реттеу шаралары
қолданылмай, осы Кодекстің 397-бабында белгіленген мерзімдерде кеден одағының
кедендік аумағына қайта әкетілетін кездегі кедендік рәсім болып табылады.
2. Осы Кодекстің 357-бабының 3-тармағына сәйкес кеден одағының кедендік
аумағынан әкетілген тауарларды қайта өңдеу өнімдері болып табылатын, осы Кодекстің
397-бабының 1-тармағының 4) тармақшасында көрсетілген тауарларды қоспағанда, кері
импорттың кедендік рәсімімен орналастырылған тауарлар кеден одағы тауарларының
мәртебесіне ие болады.
397-бап. Тауарларды кері импорт кедендік рәсімімен
орналастыру шарттары
1. Кері импорт кедендік рәсімімен:
1) егер:
бұл тауарлар кері импорт кедендік рәсімімен оларды кеден одағының кедендік
аумағынан әкету кезінде кеден одағының кедендік шекарасы арқылы өткізілген күннен
кейінгі күннен бастап үш жыл ішінде немесе осы баптың 2-тармағына сәйкес
белгіленген өзге де мерзімде орналастырылса;
бұл тауарлар тасудың (тасымалдаудың), сақтаудың және (немесе) пайдаланудың
(қолданудың) қалыпты жағдайы кезіндегі табиғи тозу немесе табиғи кему салдарынан
болған өзгерістерді қоспағанда, өзгеріссіз күйінде болса;
кеден органына осы Кодекстің 398-бабына сәйкес құжаттар ұсынылған болса,
экспорт кедендік рәсімімен орналастырылған не кедендік аумақта қайта өңдеу кедендік
рәсімімен орналастырылған тауарларды қайта өңдеу өнімдері болып табылатын және кері
экспорт кедендік рәсіміне сәйкес кеден одағының кедендік аумағынан әкетілген;
2) егер бұл тауарлар уақытша әкету мерзімі ішінде әкелінсе және тасудың
(тасымалдаудың), сақтаудың және (немесе) пайдаланудың (қолданудың) қалыпты жағдайы
кезіндегі табиғи тозу немесе табиғи кему салдарынан болған өзгерістерді, сондай-ақ
оларды уақытша әкетудің кедендік рәсіміне сәйкес пайдалану кезінде мұндай
тауарларға қатысты жол берілетін өзгерістерді қоспағанда, сол күйінде тұрса,
уақытша әкету кедендік рәсімімен орналастырылған;
3) егер бұл тауарлар қайта өңдеу мерзімі ішінде әкелінсе және тасудың
(тасымалдаудың), сақтаудың және (немесе) пайдаланудың (қолданудың) қалыпты жағдайы
кезіндегі табиғи тозу немесе табиғи кему салдарынан болған өзгерістерді қоспағанда,
олар кеден одағының кедендік аумағынан әкетілген күйінде тұрса, кедендік аумақтан
тысқары жерде қайта өңдеу кедендік рәсімімен орналастырылған;
4) егер ақысыз (кепілдік беріп) жөндеу қайта өңдеудің мақсаты болса және
оларды ішкі тұтыну үшін шығарудың кедендік рәсімімен шығару кезінде осы тауарларды
ақысыз (кепілдік беріліп) жөндеу себебі болып табылған ақаудың (ақаулардың) болуы
ескерілген тауарларды қайта өңдеу өнімдерін қоспағанда, бұл тауарлар қайта өңдеу
мерзімі ішінде кері импорт кедендік рәсімімен орналастырылса, кедендік аумақтан тыс
қайта өңдеу кедендік рәсімімен орналастырылған тауарларды қайта өңдеу өнімдері
болып табылатын, бұрын шығарылған тауарлар орналастырылуы мүмкін.
2. Тауарлардың жекелеген санаттарына қатысты Кеден одағы комиссиясының
шешімімен осы баптың 1-тармағының 1) тармақшасында көрсетілген мерзімнен асатын
мерзімдер белгіленуі мүмкін.
3. Кері импорт кезінде салықтарды өтеу тауарларды кедендік аумақтан әкетумен
байланысты осындай салықтардың сомалары төленбесе не қайтарылса, Қазақстан
Республикасының салық заңнамасында белгіленген тәртіппен және жағдайларда
жүргізіледі.
4. Осы баптың 1-тармағында көрсетілген кедендік рәсімдерге сәйкес тауарлар
кеден одағының кедендік аумағынан әкетілген кедендік рәсімдердің бірінің декларанты
болып табылатын тұлға кері импорттың кедендік рәсімінің декларанты болып әрекет
етуі мүмкін.
Кеден одағының кеден заңнамасында өзге тұлғаның кері импорт кедендік
рәсімінің декларанты болып әрекет етуі мүмкін болатын жағдайлар белгіленуі мүмкін.
5. Тауарлар осы баптың 1-тармағында көрсетілген кедендік рәсімдердің біріне
орналастырылған кеден одағына мүше мемлекетте кері экспорт кедендік рәсімімен
орналастырылады.
398-бап. Тауарларды кері импорт кедендік рәсімімен
орналастыру үшін қажетті құжаттар мен
мәліметтер
1. Тауарларды кері импорт кедендік рәсімімен орналастыру үшін декларант
тауарларды кеден одағының кедендік аумағынан әкетудің мән-жайлары туралы
мәліметтерді, сондай-ақ, егер тауарлармен мұндай операциялар кеден одағының
кедендік аумағының шегінен тысқары жерлерде жүргізілсе, тауарларды жөндеу жөніндегі
операциялар туралы мәліметтерді кеден органына табыс етеді.
2. Осы баптың 1-тармағында көрсетілген мәліметтерді растау үшін декларант
тауарларды әкету кезінде қабылданған кедендік декларацияны және оларды әкету
кезінде тауарлардың кеден одағының кедендік шекарасынан өткен күнін растайтын
құжаттарды табыс етеді.
399-бап. Кедендік әкету баждары сомаларын
қайтару (есепке алу)
Егер көрсетілген тауарлар мұндай тауарларды экспорт кедендік рәсімімен
орналастырылған күннен кейінгі күннен бастап алты айдан кешіктірілмей кері импорт
кедендік рәсімімен орналастырылса, кері импорт кедендік рәсімімен орналастырылған,
осы Кодекстің 397-бабы 1-тармағының 1) тармақшасында көрсетілген тауарларға қатысты
кедендік әкету баждарының төленген сомасы қайтарылады (есепке жатқызылады).
46-тарау. Кері экспорт кедендік рәсімі
400-бап. Кері экспорт кедендік рәсімінің мазмұны
Кері экспорт кеден одағының кедендік аумағына бұрын әкелінген тауарлар не
кедендік аумақта қайта өңдеу кедендік рәсімімен орналастырылған тауарларды қайта
өңдеу өнімдері кедендік әкелу баждарын, салықтарды төлемей не (немесе) олардың
төленген сомасын қайтара отырып және тарифтік емес реттеу шараларын қолданбай осы
аумақтан әкетілетін кездегі кедендік рәсім болып табылады.
401-бап. Тауарларды кері экспорт кедендік рәсімімен
орналастыру шарттары
Кері экспорт кедендік рәсімімен:
1) кеден одағының кедендік аумағындағы шетелдік тауарлар, оның ішінде
тарифтік емес реттеу шараларын бұза отырып әкелінген тауарлар және кедендік аумақта
қайта өңдеу кедендік рәсімімен орналастырылған тауарларды қайта өңдеу өнімдері;
2) егер ішкі тұтыну үшін шығарудың кедендік рәсімімен орналастырылған
тауарлар сыртқы экономикалық мәміле шарттарының орындалмау себебі бойынша, оның
ішінде саны, сапасы, сипаттамасы немесе орамасы бойынша қайтарылса, мына талаптар
сақталған жағдайда:
тауарлар кері экспорт кедендік рәсімімен ішкі тұтыну үшін шығарылған күннен
кейінгі күннен бастап бір жыл ішінде орналастырылған;
кеден органына осы Кодекстің 403-бабына сәйкес құжаттар табыс етілген;
тауарларды ақауларын анықтау үшін пайдалану қажет болған жағдайларды немесе
тауарларды қайтаруға әкеп соққан өзге де жағдайларды қоспағанда, тауарлар кеден
одағының кедендік аумағында пайдаланылмаған және жөнделмеген;
тауарларды кеден органының сәйкестендіруі мүмкін болатын жағдайларда
орналастырылуы мүмкін.
402-бап. Кері экспорт кедендік рәсімімен
орналастырылған тауарларды тасымалдау
ерекшеліктері
Кері экспорт кедендік рәсімімен орналастырылған тауарлар кеден одағының
кедендік аумағынан осы Кодекстің 38-тарауына сәйкес әкетіледі.
403-бап. Бұрын ішкі тұтыну үшін шығару кедендік
рәсімімен орналастырылған тауарларды кері
экспорт кедендік рәсімімен орналастыру
үшін қажетті құжаттар мен мәліметтер
Бұрын ішкі тұтыну үшін шығару кедендік рәсімімен орналастырылған тауарларды
кері экспорт кедендік рәсімімен орналастыру үшін декларант кеден органына:
1) тауарларды кеден одағының кедендік аумағына әкелудің мән-жайлары туралы
(сыртқы экономикалық мәмілелердің жасалуын растайтын құжаттардың негізінде);
2) сыртқы экономикалық мәміле шарттарының орындалмағаны туралы;
3) осы тауарларды ішкі тұтыну үшін шығарудың кедендік рәсімімен орналастыру
туралы;
4) осы тауарларды ішкі тұтыну үшін шығарудың кедендік рәсімімен
орналастырғаннан кейін пайдалану туралы мәліметтерді қамтитын құжаттарды табыс
етеді.
404-бап. Кері экспорт кедендік рәсімімен орналастырылатын
(орналастырылған) шетелдік тауарларға қатысты
кедендік әкелу баждарын, салықтарды төлеу
жөніндегі міндеттің туындауы мен тоқтатылуы және
оларды төлеу мерзімі
1. Кері экспорт кедендік рәсімімен орналастырылатын шетелдік тауарларға
қатысты кедендік әкелу баждарын, салықтарды төлеу жөніндегі міндет декларантта
кеден органы кедендік декларацияны тіркеген кезден бастап туындайды.
2. Декларанттың кері экспорт кедендік рәсімімен орналастырылатын
(орналастырылған) шетелдік тауарларға қатысты кедендік әкелу баждарын, салықтарды
төлеу жөніндегі міндеті:
1) Кеден одағы комиссиясының шешімімен айқындалған тәртіппен кететін
жеріндегі кеден органы растаған шетелдік тауарларды кеден одағының кедендік
аумағынан іс жүзінде әкету кезінде;
2) осы Кодекстің 129-бабының 2-тармағымен белгіленген жағдайларда
тоқтатылады.
3. Аварияның немесе еңсерілмейтін күш әсерінің салдарынан не тасудың
(тасымалдаудың) және сақтаудың қалыпты жағдайы кезіндегі табиғи кему нәтижесінде
жойылуды (қайтармсыз жоғалуды) қоспағанда, кері экспорт кедендік рәсімімен
орналастырылған шетелдік тауарларды кеден одағының кедендік аумағынан әкетпеу
кезінде тауарларды кері экспорт кедендік рәсімімен орналастыру үшін берілген
кедендік декларацияны кеден органы тіркеген күн кедендік әкелу баждарын, салықтарды
төлеу мерзімі болып саналады.
4. Осы баптың 3-тармағымен белгіленген кедендік әкелу баждары, салықтар
кедендік әкелу баждарын, салықтарды төлеу бойынша жеңілдіктер ескерілмей, шетелдік
тауарларды ішкі тұтыну үшін шығару кедендік рәсімімен орналастыру кезінде төленуге
жататын, тауарларды кері экспорт кедендік рәсімімен орналастыру үшін берілген
кедендік декларацияны кеден органы тіркеген күніне есептелген кедендік әкелу
баждарының, салықтардың сомасына сәйкес келетін мөлшерде төленуге жатады.
Кедендік аумақта қайта өңдеу кедендік рәсімімен орналастырылған тауарларды
қайта өңдеу өнімдеріне қатысты кедендік әкелу баждары, салықтар кедендік аумақта
қайта өңдеу кедендік рәсімімен орналастырылған және олардың шығу нормаларына сәйкес
қайта өңдеу өнімдерін дайындау үшін пайдаланылған шетелдік тауарларға қатысты
төленуге жататын кедендік әкелу баждарының, салықтардың сомасына сәйкес келетін
мөлшерде төленуге жатады.
5. Осы баптың 2-тармағының 1) тармақшасына сәйкес кедендік әкелу баждарын,
салықтарды төлеу жөніндегі міндет тоқтатылған кезде осы баптың 3-тармағына сәйкес
төленген немесе өндіріп алынған кедендік әкелу баждары, салықтар осы Кодекске
сәйкес белгіленген тәртіппен қайтарылуға жатады.
6. Кері экспорт кедендік рәсімімен орналастырылған тауарларға қатысты
кедендік әкелу баждары, салықтар төленуге жатпайды.
405-бап. Кедендік әкелу баждарының, салықтардың
сомасын қайтару (есепке жатқызу)
Кері экспорт кедендік рәсімімен орналастырылған және кеден одағының кедендік
аумағынан іс жүзінде әкетілген, осы Кодекстің 401-бабының 1-тармағының 2)
тармақшасында көрсетілген тауарларға қатысты осы Кодекстің 17-тарауына сәйкес
кедендік әкелу баждарының, салықтардың төленген сомасын қайтару (есепке жатқызу)
жүргізіледі.
47-тарау. Бажсыз сауда кедендік рәсімі
406-бап. Бажсыз сауда кедендік рәсімінің мазмұны
Бажсыз сауда, тауарлар кеден одағының кедендік аумағынан шығып кететін жеке
тұлғаларға не шетелдік дипломатиялық өкілдіктерге, халықаралық ұйымдардың оларға
теңестірілген өкілдіктеріне, консулдық мекемелерге, сондай-ақ дипломатиялық
агенттерге, консулдық лауазымды адамдарға және олармен бірге тұратын отбасы
мүшелеріне кедендік баждар, салықтар төленбей және тарифтік емес реттеу шаралары
қолданылмай бажсыз сауда дүкендерінде бөлшек саудада сатылатын кездегі кедендік
рәсім болып табылады.
407-бап. Тауарларды бажсыз сауда кедендік рәсімімен
орналастыру шарттары
1. Бажсыз сауда кедендік рәсімімен кеден одағының кедендік аумағына
әкелінуге, кеден одағының кедендік аумағының шегінен тысқары жерлерге әкетілуге
тыйым салынған, сондай-ақ Қазақстан Республикасының аумағында айналымға тыйым
салынған тауарларды қоспағанда, кез келген тауарлар орналастырылуы мүмкін.
Кеден одағының комиссиясы бажсыз сауда кедендік рәсімімен орналастырылуға
жатпайтын өзге тауарлардың тізілімін жасауы мүмкін.
2. Бажсыз сауда кедендік рәсімімен орналастырылатын тауарлардың декларанты
болып тек осы тауарларды сатуды жүзеге асыратын бажсыз сауда дүкенінің иесі әрекет
етуі мүмкін.
3. Бажсыз сауда дүкенінің жұмыс істеуін қамтамасыз ету үшін пайдаланылатын
тауарлар бажсыз сауда кедендік рәсімімен орналастырылуға жатпайды.
4. Кеден одағының тауарлары бажсыз сауда кедендік рәсімімен кедендік
декларацияны беру жолымен орналастырылады.
408-бап. Бажсыз сауда дүкендері
1. Бажсыз сауда дүкендерінің жұмыс істеу тәртібі, оларды жайластыруға,
жабдықтауға қойылатын талаптар осы Кодекстің 53 - 58-баптарында белгіленген.
2. Бажсыз сауда дүкендері:
1) кеден одағының кедендік аумағынан шығып кететін жеке тұлғалар үшін – кеден
одағының кедендік шекарасы арқылы өту пункттерінде;
2) шетелдік дипломатиялық өкілдіктер, оларға теңестірілген халықаралық
ұйымдардың өкілдіктері, консулдық мекемелер, сондай-ақ дипломатиялық агенттер,
консулдық лауазымды адамдар және олармен бірге тұратын олардың отбасы мүшелері үшін
– астанада орналастырылады.
409-бап. Бажсыз сауда дүкендерінде тауарларды өткізу және
олардағы кедендік бақылау тәртібі
1. Бажсыз сауда кедендік рәсімімен орналастырылған тауарларды:
1) Қазақстан Республикасы Үкіметінің салық заңнамасында белгіленген
талаптарға сәйкес, бақылау-кассалық машиналарды міндетті түрде қолдана отырып,
жолаушылардың жол жүру құжаттары бойынша кеден одағының кедендік аумағының шегінен
тысқары жерлерге кететін жеке тұлғаларға бөлшек сауда арқылы;
2) шетелдік дипломатиялық өкілдіктерге, оларға теңестірілген халықаралық
ұйымдардың өкілдіктеріне, консулдық мекемелерге, сондай-ақ дипломатиялық
агенттерге, консулдық лауазымды адамдарға және олармен бірге тұратын отбасы
мүшелеріне, Қазақстан Республикасының заңнамасында белгіленген талаптарға сәйкес,
осындай тұлғалардың аккредиттелгенін растайтын құжатты көрсеткен кезде Қазақстан
Республикасы Сыртқы істер министрлігінде жүзеге асырылады. Бажсыз сауда
дүкендеріндегі тауарларды өткізу тәртібін Қазақстан Республикасының Үкіметі
белгілейді.
2. Бажсыз сауда кедендік рәсімімен орналастырылған тауарларға қатысты
кедендік бақылауды қызметі аймағында бажсыз сауда дүкені орналасқан кеден органы
жүзеге асырады.
410-бап. Бажсыз сауда кедендік рәсімінің аяқталуы
1. Бажсыз сауда кедендік рәсімінің қолданылуы осы кедендік рәсімге
орналастырылған тауарларды жеке тұлғаларға, осы Кодекстің 406-бабында көрсетілген
тұлғаларға бажсыз сауда дүкендерінде бөлшек саудада өткізу не бұл тауарларды осы
Кодекске сәйкес өзге кедендік рәсімдермен орналастыру арқылы аяқталады.
2. Бажсыз сауда дүкендерінің қызметі тоқтатылған жағдайда, бажсыз сауда
кедендік рәсімімен орналастырылған тауарлар аталған дүкеннің қызметі тоқтатылған
күннен кейінгі күннен бастап бір ай ішінде өзге кедендік рәсімге орналастырылуға
жатады.
Осы тармақтың бірінші бөлігінде көрсетілген әрекеттер жасалмаған кезде осы
Кодекстің 24-тарауына сәйкес кеден органдары тауарларды кідіртеді.
411-бап. Бажсыз сауда кеден рәсімімен орналастырылатын
(орналастырылған) шетелдік тауарларға қатысты
кедендік әкелу баждарын, салықтарды төлеу
жөніндегі міндеттің туындауы мен тоқтатылуы
және оларды төлеу мерзімі
1. Бажсыз сауда кедендік рәсімімен орналастырылатын шетелдік тауарларға
қатысты кедендік әкелу баждарын, салықтарды төлеу жөніндегі міндет декларантта
кеден органы кедендік декларацияны тіркеген кезден бастап туындайды.
2. Декларанттың бажсыз сауда кедендік рәсімімен орналастырылатын
(орналастырылған) шетелдік тауарларға қатысты кедендік әкелу баждарын, салықтарды
төлеу міндеті:
1) бұл тауарлар осы Кодекстің 406-бабында көрсетілген тұлғаларға өткізілген
кезде;
2) бұл тауарлар өзге кедендік рәсіммен орналастырылған кезде;
3) осы Кодекстің 26-тарауына сәйкес кеден органдары тауарларды кідірткен
кезде;
4) осы Кодекстің 129-бабының 2-тармағында белгіленген жағдайларда
тоқтатылады.
3. Мыналар:
1) бажсыз сауда кедендік рәсімінің талаптары мен шарттарын бұза отырып,
шетелдік тауарларды пайдалану және оларға билік ету кезінде – белгіленген талаптар
мен шарттарды бұзатын әрекеттердің жасалған күні, ал егер бұл күн анықталмаса, -
тауарларды бажсыз сауданың кедендік рәсімімен орналастыру үшін берілген кедендік
декларацияны кеден органы тіркеген күн;
2) аварияның немесе еңсерілмейтін күш әсерінің салдарынан жойылуды
(қайтарымсыз жоғалуды) не тасудың (тасымалдаудың) және сақтаудың қалыпты жағдайы
кезіндегі табиғи кемуді қоспағанда, шетелдік тауарларды жоғалтқан жағдайда, -
тауарларды жоғалтқан күн, ал егер бұл күн анықталмаса, - тауарларды бажсыз сауданың
кедендік рәсімімен орналастыру үшін берілген кедендік декларацияны кеден органы
тіркеген күн кедендік әкелу баждарын, салықтарды төлеу мерзімі болып есептеледі.
4. Кедендік әкелу баждары, салықтар, осы баптың 3-тармағында белгіленген
жағдайларда, кедендік әкелу баждары, салықтар тарифтік преференцияларды және
кедендік баждарды, салықтарды төлеу жөніндегі жеңілдіктер ескерілмей, тауарларды
ішкі тұтыну үшін шығару кедендік рәсімімен орналастыру кезінде төленуге жататын,
оған сәйкес тауарлар бажсыз сауда кедендік рәсімімен орналастырылған кедендік
декларацияны кеден органы тіркеген күніне есептелген кедендік әкелу баждарының,
салықтардың сомасына сәйкес келетін мөлшерде төленуге жатады.
48-тарау. Жою кедендік рәсімі
412-бап. Жою кедендік рәсімінің мазмұны
Жою, шетелдік тауарлар кедендік әкелу баждары, салықтар төленбей және
тарифтік емес реттеу шаралары қолданылмай кедендік бақылаумен жойылатын кездегі
кедендік рәсім болып табылады.
Тауарларды жою деп тауарларды зарарсыздандыру, олар ішінара немесе толық
өзінің тұтыну және (немесе) өзге де қасиеттерін жоғалтатын және экономикалық тиімді
тәсілмен бастапқы күйіне келтіру мүмкін болмайтын күйге келтіру түсініледі.
Жою кедендік рәсімі аварияның немесе еңсерілмейтін күш әсерінің салдарынан
жойылған, қайтарымсыз жоғалған тауарларға қатысты қолданылуы да мүмкін.
413-бап. Тауарларды жою кедендік рәсімімен
орналастыру шарттары
1. Тауарларды жою кедендік рәсімімен орналастыруға қоршаған ортаны қорғау
саласындағы уәкілетті органның тиісті аумақтық бөлімшесінің жоюдың тәсілі мен орны
көрсетілетін жою мүмкіндіктері туралы қорытындысы негізінде жол беріледі.
Тауарлар аварияның немесе еңсерілмейтін күш әсерінің салдарынан қайтарымсыз
жоғалған жағдайларда, қоршаған ортаны қорғау саласындағы уәкілетті органның
аумақтық бөлімшесінің қорытындысы талап етілмейді. Мұндай тауарларды жою кедендік
рәсімімен орналастыру үшін тауарларды аварияның немесе еңсерілмейтін күш әсерінің
салдарынан біржола жоғалту фактілерін растайтын құжаттар табыс етілуге тиіс.
2. Жою кедендік рәсімімен мынадай санаттағы тауарлар орналастырыла алмайды:
1) мәдени, археологиялық, тарихи құндылықтар;
2) індеттер мен эпизоотиялардың және карантинді объектілердің таралуының
жолын кесу мақсатында оларды жою талап етілетін жағдайларды қоспағанда, Қазақстан
Республикасының заңнамасына және (немесе) халықаралық шарттарға сәйкес қорғалатын
түрлерге жататын жануарлар мен өсімдіктер, олардың бөліктері мен дериваттары;
3) кепіл қатынастары тоқтағанға дейін кепіл зат ретінде кеден органдары
қабылдаған тауарлар;
4) алып қойылған тауарлар немесе тыйым салынған тауарлар, оның ішінде
Қазақстан Республикасының заңдарына сәйкес заттай дәлелдемелер болып табылатын
тауарлар;
5) тізбесі Кеден одағы комиссиясының шешімімен айқындалатын өзге де тауарлар.
3. Егер мұндай жою:
1) қоршаған ортаға зиян келтіруі немесе адам өмірі мен денсаулығына қауіп
төндіруі мүмкін болса;
2) тауарлардың кәдуілгі арналған мақсатына сәйкес оларды тұтыну жолымен
жүргізілсе;
3) Қазақстан Республикасының мемлекеттік органдары үшін шығыстарға әкеп
соқса, тауарларды жоюға жол берілмейді.
4. Тауарларды жою, жою кедендік рәсімі декларантының есебінен жүргізіледі.
5. Тауарларды жою осы тауарларды іс жүзінде жою үшін қажетті уақыт, оларды
жою тәсілі мен орны негізге алынып, кеден органы белгілеген мерзімде жүргізіледі.
414-бап. Жою кедендік рәсімін қолданудың ерекшеліктері
1. Жою кеден органының, қоршаған ортаны қорғау саласындағы уәкілетті органы
аумақтық бөлімшесі өкілдерінің және декларанттың қатысуымен жою кедендік рәсімімен
тауарды орналастыруға бақылауды жүзеге асырушы кеден органы құратын комиссияның
қатысуымен жүргізіледі. Жою кедендік рәсімімен тауарды орналастыруға бақылауды
жүзеге асырушы кеден органы қажет болған жағдайда өзге мемлекеттік органдардың
мамандары мен тәуелсіз сарапшыларды тартуға құқылы.
Жою:
1) нәтижесінде тауарлар толығымен жойылатын термиялық, химиялық, механикалық
не өзге де әсер ету (өртеу, бұзу, көму және тағы басқа) жолымен жүргізіледі.
Тауарларды жою тәсілі оларды мақсаты бойынша пайдалану үшін қалпына келтіру,
бастапқы күйіне келтіру мүмкіндіктерін болдырмауды қамтамасыз етуге тиіс;
2) тауарларды кейіннен қалпына келтіруді және оларды пайдалану мүмкіндігін
болдырмайтындай жағдайда мұндай бүлдіру тесіп тастауды, жарықтар салуды, өзге де
тәсілдермен бүлдіруді қоса алғанда, демонтаждау, бұзу, механикалық бүлдіру жолымен
жүргізіледі.
Сақтаудың ерекше жағдайларын талап ететін, техникалық себептерге байланысты
сақталу орындарынан алынуы және пайдаланылуы мүмкін болмайтын тауарларды жою
Қазақстан Республикасының тиісті уәкілетті мемлекеттік органның тауарларды сақталу
орындарынан алудың және оларды одан әрі пайдаланудың мүмкін еместігі туралы
қорытындысы негізінде жүргізілген болып есептеледі.
2. Тауарларды жою нәтижесінде жиналып қалған қалдықтар, оларды одан әрі
пайдалану мүмкін болған кезде тиісті кедендік рәсімге орналастырылуы тиіс және
кедендік әкелу баждары мен салықтарды алу мақсатында кеден одағының кедендік
аумағына осы күйінде әкелінген шетелдік тауарлар ретінде қарастырылады.
Егер тауарларды жою нәтижесінде жиналып қалған қалдықтар кеден одағының
кедендік аумағында оларды одан әрі коммерциялық пайдалану үшін жарамсыз күйде
болған және экономикалық тиімді тәсілмен бастапқы күйіндегі қалпына келтіру мүмкін
болмаған жағдайда, олар кеден одағының тауарлары ретінде қарастырылады.
415-бап. Жою кедендік рәсімінің аяқталуы
1. Жою кедендік рәсімі мынадай негізгі мәліметтерді:
тауарларды жоюдың күні мен орнын;
жоюдың кедендік рәсімін мәлімдеген адам туралы мәліметті;
жою кезінде қатысқан адамдар туралы мәліметті;
жойылған тауарлардың атауларын, олардың өлшем бірлігіндегі санын;
тауарларды жою тәсілін;
жойылғаннан кейінгі қалдықтардың болуы мен санын, оларды одан әрі пайдалану
мүмкіндігін қамтитын жою актісі жасала отырып, тауарларды іс жүзінде жоюмен
аяқталады.
2. Жою актісі барлық комиссия мүшелерінің және қатысушы адамдардың қолымен
расталады, үш данада ресімделеді: бірінші дана кеден органында сақталады; екінші
дана Қазақстан Республикасының экология және қоршаған ортаны қорғау саласындағы
уәкілетті мемлекеттік органының аумақтық бөлімшесіне беріледі; үшінші дана
декларантта қалады.
3. Тауарларды жою фактісі фото – және (немесе) бейне түсірілімдер қолданыла
отырып тіркеледі, нәтижесі кеден органында сақталатын жою актісіне қоса тіркеледі.
49-тарау. Мемлекет пайдасына бас тарту кедендік рәсімі
416-бап. Мемлекет пайдасына бас тарту кедендік
рәсімінің мазмұны
1. Мемлекет пайдасына бас тарту шетелдік тауарлар кедендік баждар мен
салықтар төленбей және тарифтік емес реттеу шаралары қолданылмай кеден одағына мүше
мемлекеттердің меншігіне өтеусіз берілетін кедендік рәсім болып табылады.
2. Мемлекет пайдасына бас тарту кедендік рәсімімен орналастырылған тауарлар
кеден одағы тауарының мәртебесіне ие болады.
417-бап. Тауарларды мемлекет пайдасына бас тарту
кедендік рәсімімен орналастыру шарттары
1. Кеден одағының кедендік аумағына әкелуге тыйым салынған, сондай-ақ кеден
одағына мүше мемлекеттердің аумағында айналымына тыйым салынған тауарларды
қоспағанда, шетелдік тауарлар мемлекет пайдасына бас тарту кедендік рәсімімен
орналастырылуы мүмкін.
2. Мемлекет пайдасына бас тарту кеден органдарын қандай да бір шығыстарға
әкеп соқтырмауға тиіс.
3. Кеден одағы комиссиясының шешімімен мемлекет пайдасына бас тарту кедендік
рәсімімен орналастыруға жатпайтын өзге тауарлардың тізбесі белгіленуі мүмкін.
418-бап. Тауарлардан мемлекет пайдасына бас тарту тәртібі
Мемлекет пайдасына бас тарту кедендік рәсімі декларанттың Қазақстан
Республикасының заңнамасына сәйкес тауарларды Қазақстан Республикасының тиісті
уәкілетті мемлекеттік органына беруімен аяқталады. Бұл ретте, қабылдау-беру актісі
жасалып, оның көшірмесі кедендік декларацияға қоса тіркеледі. Кедендік
декларациялау аяқталғаннан кейін көрсетілген кедендік рәсімді өзгертуге жол
берілмейді.
Мемлекет пайдасына бас тарту кедендік рәсімімен орналастырылған тауарларды
кедендік декларациялау аяқталғаннан кейін, мұндай тауарлар осы Кодекстің 34-
тарауына сәйкес мемлекеттердің меншігіне айналдырылады.
50-тарау. Арнайы кедендік рәсім
419-бап. Арнайы кедендік рәсімнің мазмұны
Арнайы кедендік рәсім кедендік баждар мен салықтарды алмай және тарифтік емес
реттеу шараларын қолданбай, кедендік мақсаттар үшін кеден одағының кедендік
аумағында немесе оның шегінен тысқары жерлерде тауарлардың жекелеген санаттарын
пайдалану және (немесе) оларға билік ету талаптары мен шарттарын айқындайтын
кедендік рәсім болып табылады.
Арнайы кедендік рәсім Кеден одағы комиссиясының шешімімен айқындалған
жағдайларға сәйкес және тауарлар санаттарына қатысты осы Кодексте белгіленеді.
7-БӨЛІМ. ТАУАРЛАРДЫҢ ЖЕКЕЛЕГЕН САНАТТАРЫН КЕДЕН ОДАҒЫНЫҢ
КЕДЕНДІК ШЕКАРАСЫ АРҚЫЛЫ ӨТКІЗУ ЖӘНЕ ОЛАРҒА ҚАТЫСТЫ КЕДЕНДІК
ОПЕРАЦИЯЛАРДЫ ЖАСАУ ЕРЕКШЕЛІКТЕРІ
51-тарау. Халықаралық почта жөнелтімдерімен жіберілетін
тауарларға қатысты кедендік операцияларды жасау ерекшеліктері
420-бап. Халықаралық почта жөнелтімдері
1. Халықаралық почта жөнелтімдеріне посылкалар және Дүниежүзілік почта
одағының актілеріне сәйкес почта алмасу объектілері болып табылатын жазбаша хат-
хабар жөнелтімдері жатады.
2. Халықаралық почта жөнелтімдерін жіберу Дүниежүзілік почта одағының
актілерінде көзделген құжаттармен қоса жіберілуге тиіс.
3. Халықаралық почта жөнелтімдерін кеден органының рұқсатынсыз почта
операторлары оларды алушыларға бере алмайды не кеден одағының кедендік аумағы
шегінен тысқары жерлерге жөнелте алмайды.
421-бап. Тауарларды халықаралық почта жөнелтімдерімен
жіберу ерекшеліктері
1. Халықаралық почта жөнелтімдерімен:
1) кеден одағының кедендік аумағына әкелуге немесе осы аумақтан әкетуге тыйым
салынған;
2) Дүниежүзілік почта одағының актілеріне сәйкес жіберуге тыйым салынған;
3) егер Кеден одағы комиссиясының шешіміне сәйкес халықаралық почта
жөнелтімдерімен жіберілуге тыйым салынып, мұндай тауарларға қатысты шектеулер
қолданылған тауарларды жіберуге жол берілмейді.
2. Жеке тұлғалардың атына халықаралық почта жөнелтімдерімен жіберілетін жеке
пайдалануға арналған тауарларға қатысты, сондай-ақ Кеден одағы комиссиясының
шешімімен айқындалатын өзге жағдайларда тарифтік емес реттеу шаралары
қолданылмайды.
3. Халықаралық почта жөнелтімдерімен жіберуге тыйым салынған және (немесе)
шектеулер қойылған тауарларға билік ету Қазақстан Республикасының заңнамасына
сәйкес жүргізіледі.
422-бап. Халықаралық почта жөнелтімдерімен жіберілетін
тауарларға қатысты кедендік операцияларды жасау
ерекшеліктері
1. Халықаралық почта жөнелтімдерімен жіберілетін тауарларға қатысты кедендік
операцияларды кеден органдары халықаралық почта алмасу орындарында (мекемелерінде)
не кеден органы айқындаған өзге орындарда жүргізеді.
Халықаралық почта алмасу орындары (мекемелері) уақытша сақтаудың өзге
орындары болып табылады және осы Кодекстің 260-бабында белгіленген талаптарға
сәйкес болуға тиіс.
Халықаралық почта алмасу орны (мекемесі) халықаралық почта жөнелтімдерін
жөнге келтіру мен сұрыптау және кедендік бақылау мен кедендік декларациялау үшін
қызмет аймағында көрсетілген орын орналасқан кеден органының лауазымды адамына осы
почта жөнелтімдерін көрсететін орын болып табылады.
Халықаралық почта алмасу орындары (мекемелері) Қазақстан Республикасының
почта туралы заңнамасына сәйкес айқындалады.
2. Халықаралық почта жөнелтімдерімен жіберілетін тауарларды кедендік
декларациялау Дүниежүзілік почта одағының актілерінде көзделген, халықаралық почта
жөнелтімдерінің ілеспе құжаттарын не тауарларға декларациялар пайдаланыла отырып
жүргізіледі.
3. Жеке тұлғалардың жеке пайдалануға арналған тауарларды қоспағанда,
халықаралық почта жөнелтімдерімен жіберілетін тауарлар, егер:
1) кедендік баждар, салықтар төленуге жататын;
2) тауарларға қатысты арнайы қорғаулар, демпингке қарсы және өтемдік шаралар
қолданылған және тыйым салулар мен шектеулер сақталатын;
3) тауарларды кеден одағының кедендік аумағынан іс жүзінде әкетуді кеден және
(немесе) салық органдарына тауарларды жөнелтушінің растауы тиіс болған;
4) тауарлар ішкі тұтыну үшін шығару кедендік рәсімінен өзге кедендік рәсіммен
орналастырылатын жағдайларда, тауарларға декларациялар пайдаланыла отырып, кедендік
декларациялауға жатады.
4. Осы баптың 3-тармағында көрсетілмеген жағдайларда кедендік декларациялау
Дүниежүзілік почта одағының актілерінде көзделген, халықаралық почта
жөнелтімдерінің ілеспе құжаттары және мәлімделген кедендік рәсімге сәйкес
тауарларды шығару үшін қажетті мәліметтер қамтылған құжаттар пайдаланыла отырып
жүргізіледі.
5. Кеден одағының кедендік аумағынан әкетілетін, халықаралық почта
жөнелтімдерімен жіберілетін тауарларды кедендік декларациялау олар жөнелтілу үшін
почта операторына берілгенге дейін жүзеге асырылады.
6. Дүниежүзілік почта одағының актілерінде көзделген жағдайларда жөнелтушіге
қайтаруға жататын тауарларды кедендік декларациялауды почта операторы кеден
органына жазбаша өтінішті және Дүниежүзілік почта одағының актілерінде көзделген,
халықаралық почта жөнелтімдерінің ілеспе құжаттарын беруі арқылы жүзеге асырады.
423-бап. Халықаралық почта жөнелтімдерін кедендік
бақылау
1. Почта операторы кеден органының талабы бойынша кедендік қарауды және
кедендік тексеріп-қарауды жүргізу үшін халықаралық почта жөнелтімдерін көрсетеді.
Мұндай көрсету тәсілдерін кеден органдары айқындайды.
2. Кеден органдары олардан әкелінетін почта жөнелтімдерінің мына түрлерін:
аэрограммаларды;
почталық карточкалар мен хаттарды;
секограммаларды көрсетуді талап етпейді.
Көрсетілген почта жөнелтімдерінде кеден одағының кедендік аумағына әкелуге
тыйым салынған немесе шектеу қойылған тауарлардың бар екеніне жеткілікті негіздер
болған кезде, сондай-ақ іріктеу немесе кездейсоқ тексерулер негізінде кедендік
қарауды немесе кедендік тексеріп-қарауды жүргізу кезінде кеден органдары
көрсетілген почта жөнелтімдерін көрсетуді талап етуге құқылы.
3. Кеден органдары почта операторынан кеден органдарының іріктеу немесе
кездейсоқ тексерулер негізінде кедендік қарау немесе кедендік тексеріп-қарау
жүргізетін тауарларға қатысты әкетілетін халықаралық почта жөнелтімдерін көрсетуді
талап етуге құқылы.
4. Халықаралық почта алмасу орнына (мекемесіне) бүлінген түрде, салмағында
алшақтық бар, ішіндегісі бұзылған немесе қажетті ілеспе құжаттарсыз келіп түскен
халықаралық почта жөнелтімдері почта операторы ресімдеген акт қоса беріліп, кеден
органдарына көрсетіледі.
5. Халықаралық почта жөнелтімін кедендік тексеріп-қарау кезінде санының
алшақтығы және ішіндегілерінің сәйкес келмеуі анықталса, почта операторының
қызметкері кеден органының лауазымды адамымен бірлесіп кедендік тексеріп-қарау
актісіне қол қояды.
6. Халықаралық почта жөнелтімдерімен жіберілетін тауарларға кедендік
тексеруді немесе кедендік тексеріп-қарауды жүргізу кезінде кеден органдары кедендік
бақылаудың техникалық құралдарын пайдаланады.
424-бап. Халықаралық почта жөнелтімдерімен жіберілетін
тауарларға қатысты кедендік баждарды, салықтарды
қолдану
1. Егер халықаралық почта жөнелтімдерімен жіберілетін тауарларға қатысты
тауарларға декларацияны беру талап етілмесе, кедендік баждарды, салықтарды кедендік
кіріс ордерін пайдалана отырып, халықаралық почта алмасу орнында (мекемесінде)
кедендік операцияларды жүзеге асыратын кеден органы есептейді және есепке жазады,
оны толтырудың нысаны мен тәртібі Кеден одағы комиссиясының шешімімен айқындалады.
Кедендік баждардың, салықтардың сомасын есептеу Дүниежүзілік почта одағының
актілерінде көзделген және кедендік мақсат үшін пайдаланылатын құжаттарда
көрсетілген тауарлардың құны туралы мәліметтердің негізінде жүргізіледі.
Құндылығы жарияланған халықаралық почта жөнелтімдеріне қатысты кедендік
баждар, салықтар сомасы, егер ол кедендік мақсатта пайдаланылатын құжаттарда
көрсетілген құннан асатын жағдайда, осы жарияланған құндылық негізге алынып
есептеледі.
2. Почта операторы халықаралық почта жөнелтімдерін оларды алушыларға осы
халықаралық почта жөнелтімдерімен жіберілетін тауарларға қатысты кедендік төлемдер
мен салықтар төленген жағдайда береді.
3. Халықаралық почта жөнелтімдерімен жіберілетін тауарларға қатысты кедендік
баждар, салықтар осы Кодексте және кеден одағына мүше мемлекеттердің халықаралық
шарттарында белгіленген мөлшерде төленуге жатады.
4. Халықаралық почта жөнелтімдерін жоғалтқан, оларды алушыға кеден органының
рұқсатынсыз берген кезде көрсетілген почта жөнелтімдерін жоғалтқан немесе берген
почта операторы кедендік баждарды, салықтарды төлеуге міндетті болады.
52-тарау. Шетелдік тұлғалардың жекелеген санаттарының
тауарларды өткізу ерекшеліктері 425-бап. Осы тараудың қолданылу аясы
1. Осы тараудың ережелері дипломатиялық өкілдіктер, консулдық мекемелер, шет
мемлекеттердің өзге де ресми өкілдіктері, халықаралық ұйымдар, осы өкілдіктердің,
мекемелер мен ұйымдардың персоналы кеден одағының кедендік шекарасы арқылы
өткізетін тауарларға қатысты, сондай-ақ артықшылықтарды, басымдықтарды пайдаланатын
шетелдік тұлғалардың жекелеген санаттарының жеке пайдалануға арналған тауарларға
қатысты қолданылады.
2. Ресми және жеке пайдалану үшін дипломатиялық өкілдіктер, консулдық
мекемелер, шетел мемлекеттерінің өзге де ресми өкілдіктері, халықаралық ұйымдар,
осы өкілдіктердің, мекемелер мен ұйымдардың персоналы өткізетін тауарларды кедендік
декларациялау ерекшеліктері, тауарлардың жекелеген санаттарын өткізу нормалары
Кеден одағы комиссиясының шешімімен айқындалуы мүмкін.
426-бап. Шет мемлекеттердің дипломатиялық өкілдіктерінің
тауарларды өткізуі
Қазақстан Республикасының аумағында орналасқан шет мемлекеттердің
дипломатиялық өкілдіктері дипломатиялық өкілдіктердің ресми пайдалануына арналған
тауарларды кедендік баждарды, салықтарды төлеуден босатыла отырып және тарифтік
емес реттеу шаралары қолданылмай кеден одағының кедендік аумағына әкеле алады және
осы аумақтан әкете алады.
427-бап. Шет мемлекеттің дипломатиялық өкілдігі
басшысының және шет мемлекеттің дипломатиялық
өкілдігінің дипломатиялық персоналы мүшелерінің
тауарларды өткізуі
1. Шет мемлекеттің дипломатиялық өкілдігі басшысы және шет мемлекеттің
дипломатиялық өкілдігінің дипломатиялық персоналының мүшелері, сондай-ақ олармен
бірге тұратын отбасы мүшелері, егер олар келген мемлекетте тұрақты тұрмаса және
келген мемлекеттің азаматтары болып табылмаса, кедендік баждарды, салықтарды
төлеуден босатыла отырып және тарифтік емес реттеу шаралары қолданылмай, бастапқы
жайласуға қажет тауарларды қоса алғанда, өздерінің жеке пайдалануға арналған
тауарларды кеден одағының кедендік аумағына әкеле алады және өздерінің жеке
пайдалануға арналған тауарларды кеден одағының кедендік аумағының шегінен тысқары
жерлерге әкете алады.
2. Шет мемлекеттің дипломатиялық өкілдігі басшысының, шет мемлекеттің
дипломатиялық өкілдігінің дипломатиялық персоналы мүшелерінің, сондай-ақ олармен
бірге тұратын олардың отбасы мүшелерінің жеке багажы, егер олар келген мемлекетте
тұрақты тұрмаса және келген мемлекеттің азаматтары болып табылмаса, онда жеке
пайдалануға арналмаған тауарлар немесе Қазақстан Республикасына әкелуге немесе
Қазақстан Республикасынан әкетуге тыйым салынған не карантиндік ережелермен
реттелетін тауарлар бар екеніне елеулі негіздемелер болмаса, кедендік тексеріп-
қараудан босатылады. Мұндай тауарларды кедендік тексеріп-қарау көрсетілген
тұлғалардың немесе олардың өкілдерінің қатысуымен жүргізілуге тиіс.
428-бап. Шет мемлекеттің дипломатиялық өкілдігінің
әкімшілік-техникалық персоналы мүшелерінің
тауарларды өткізуі
Шет мемлекеттің дипломатиялық өкілдігінің әкімшілік-техникалық персоналының
мүшелері және олармен бірге тұратын отбасы мүшелері, егер олар келген мемлекетте
тұрақты тұрмаса және келген мемлекеттің азаматтары болып табылмаса, кедендік
баждарды, салықтарды төлеуден босатыла отырып және тарифтік емес реттеу шаралары
қолданылмай, бастапқы жайғасуға арналған тауарларды қоса алғанда, өздерінің жеке
пайдалануға арналған тауарларды кеден одағының кедендік аумағына әкеле алады.
429-бап. Шет мемлекеттің дипломатиялық өкілдігінің
дипломатиялық персоналының мүшелеріне,
әкімшілік-техникалық және қызмет көрсететін
персоналының мүшелеріне берілетін кедендік
жеңілдіктердің қолданылуы
Қазақстан Республикасының шет мемлекетпен жасаған халықаралық шарты негізінде
шет мемлекеттің дипломатиялық өкілдігінің дипломатиялық персоналы мүшелеріне осы
Кодекспен берілетін кедендік жеңілдіктер осы өкілдіктің әкімшілік-техникалық және
қызмет көрсететін персоналының мүшелеріне, сондай-ақ олармен бірге тұратын, келген
мемлекетте тұрақты тұрмайтын және келген мемлекеттің азаматтары болып табылмайтын,
олардың отбасы мүшелеріне әрбір жеке шет мемлекетке қатысты өзара қарым-қатынас
принципі негізге алына отырып қолданылуы мүмкін.
430-бап. Шет мемлекеттердің консулдық мекемелерінің және
олардың қызметкерлерінің тауарларды өткізуі
1. Шет мемлекеттің консулдық мекемесінің басшысын қоса алғанда, шет
мемлекеттердің консулдық мекемелеріне, шет мемлекеттердің консулдық лауазымды
адамдарына және шет мемлекеттердің консулдық қызметшілеріне, сондай-ақ олардың
отбасы мүшелеріне шет мемлекеттердің дипломатиялық өкілдіктері немесе шетел
мемлекеттердің дипломатиялық өкілдіктерінің тиісті персоналы үшін осы Кодексте
көзделген кедендік жеңілдіктер беріледі.
2. Қазақстан Республикасының шет мемлекетпен жасаған халықаралық шарты
негізінде шет мемлекеттің консулдық мекемесінің қызмет көрсететін персоналының
қызметкерлеріне, сондай-ақ келген мемлекетте тұрақты тұрмайтын, олармен бірге
тұратын отбасы мүшелеріне әрбір жеке шет мемлекетке қатысты өзара қарым-қатынас
принципі негізге алына отырып, шет мемлекеттің дипломатиялық өкілдігінің тиісті
әкімшілік-техникалық және қызмет көрсететін персоналының мүшелеріне осы Кодексте
берілетін кедендік жеңілдіктер қолданылуы мүмкін.
431-бап. Шет мемлекеттердің дипломатиялық почтасын және
консулдық сағдиянын кеден одағының кедендік
шекарасы арқылы өткізу
1. Шет мемлекеттердің кеден одағының кедендік шекарасы арқылы өткізілетін
дипломатиялық почтасы және консулдық сағдияндары ашуға да, ұстауға да жатпайды.
Консулдық сағдияндағы құжаттардың және (немесе) тауарлардың тек ресми
пайдалануға ғана арналмағандығы туралы елеулі негіздер болған кезде, кеден органы
осы шет мемлекеттің уәкiлеттi тұлғаларының кеден органы лауазымды адамдарының көз
алдында сағдиянды ашып көрсетуін талап етуге құқылы. Консулдық сағдиянды ашудан бас
тартқан жағдайда ол жөнелтiлген жерiне қайтарылады.
2. Дипломатиялық почтаны және консулдық сағдиянның барлық жерлерінде оның осы
жерлерінің сипатын көрсететін, көрінетін сыртқы белгілері болуға тиіс.
3. Дипломатиялық почтада тек ресми пайдалануға арналған дипломатиялық
құжаттар мен тауарлар, ал консулдық сағдиянда – тек ресми пайдалануға арналған
ресми хат-хабарлар мен құжаттар немесе тауарлар болуы мүмкін.
432-бап. Шетелдік дипломатиялық және консулдық
курьерлерге арналған кедендік жеңілдіктер
1. Шетелдік дипломатиялық және консулдық курьерлер өздерінің жеке пайдалануға
арналған тауарларды әрбір жеке шет мемлекетке қатысты өзара қарым-қатынас принципі
негізге алына отырып, кедендік тексеріп-қараудан, кедендік баждарды, салықтарды
төлеуден босата отырып және тарифтік емес реттеу шаралары қолданылмай, кеден
одағының кедендік аумағына әкеле алады және осы аумақтан әкете алады.
2. Дипломатиялық және консулдық курьерлер өздерiнiң мәртебесi және
дипломатиялық почта мен консулдық сағдиянындағы орындардың саны көрсетiлген ресми
курьерлiк парақпен жабдықталуға тиiс. Курьерлiк параққа қол қойылады және
дипломатиялық почта мен консулдық сағдиянды жiберген мекеменің мөрі басылады.
3. Дипломатиялық почта мен консулдық сағдиян тек осы дипломатиялық почтаны
немесе консулдық сағдиянды тасымалдауға белгiленген және курьерлiк ресми парақпен
жабдықталған уақытша дипломатиялық немесе консулдық курьерге де сенiп тапсырылуы
мүмкiн.
433-бап. Шет мемлекеттер өкілдеріне және делегацияларының
мүшелеріне арналған кедендік жеңілдіктер
Шет мемлекеттердің өкілдеріне, парламент және үкімет делегацияларының
мүшелеріне, сондай-ақ өзара қарым-қатынас негізінде кеден одағына мүше
мемлекеттерге халықаралық келіссөздерге, халықаралық конференцияларға және
кеңестерге қатысу үшін немесе басқа да ресми тапсырмалармен келетін шет мемлекеттер
делегацияларының мүшелеріне шет мемлекеттің дипломатиялық өкілдігінің дипломатиялық
персоналы мүшелері үшін осы Кодексте көзделген кедендік жеңілдіктер беріледі.
Жеңілдіктер аталған адамдарға еріп келетін отбасы мүшелеріне де беріледі.
434-бап. Кеден одағының кедендік аумағы арқылы транзитпен
өтетін шет мемлекеттердің дипломатиялық
персоналы мүшелерінің, консулдық лауазымды
адамдарының, өкілдерінің және делегацияларының
өкілдері мен мүшелерінің тауарларды өткізуі
Кеден одағының кедендік аумағы арқылы өтетін шет мемлекеттің дипломатиялық
өкілдігінің дипломатиялық персоналының мүшелеріне және шет мемлекеттің консулдық
мекемелерінің консулдық лауазымды адамдарына, олардың отбасы мүшелеріне, осы
Кодекстің 319-бабында көрсетілген тұлғаларға дипломатиялық өкілдіктің дипломатиялық
персоналының мүшелері үшін осы Кодексте көзделген кедендік жеңілдіктер беріледі.
435-бап. Мемлекетаралық және үкіметаралық халықаралық
ұйымдарға, олардың жанындағы шет мемлекеттер
өкілдіктеріне, сондай-ақ осы ұйымдар мен
өкілдіктердің персоналына арналған кедендік
жеңілдіктер
Мемлекетаралық және үкіметаралық халықаралық ұйымдарға, олардың жанындағы шет
мемлекеттердің өкілдіктеріне, сондай-ақ осы ұйымдар мен өкілдіктердің персоналына
және олардың отбасы мүшелеріне арналған кедендік жеңілдіктер тиісті халықаралық
шарттарда айқындалады.
53-тарау. Кеден органдарының зияткерлік меншік
объектілеріне құқықтарды қорғау жөнінде
қолданатын шаралары
436-бап. Кеден органдарының зияткерлік меншік
объектілеріне құқықтарды қорғау жөнінде шаралар
қолдануының негіздері
1. Кеден органдары кеден одағының кеден заңнамасына және осы тарауға сәйкес
тауарларды шығаруды тоқтата тұрумен байланысты зияткерлік меншік объектілеріне
құқықтарды қорғау жөнінде шаралар қолданады.
2. Кеден органдары зияткерлік меншік объектілерінің кедендік тізіліміне
енгізілген зияткерлік меншік объектілеріне және кеден одағына мүше мемлекеттердің
зияткерлік меншік объектілерінің бірыңғай кедендік тізіліміне енгізілген, сондай-ақ
мұндай кедендік тізілімдерге енгізілмеген зияткерлік меншік объектілеріне
құқықтарды қорғау жөнінде шаралар қолданады.
3. Кеден органдары зияткерлік меншік объектілеріне құқықтарды қорғау
жөніндегі шараларды кеден одағының кедендік шекарасы арқылы:
1) жеке тұлғалар жеке пайдалану үшін, оның ішінде олардың атына халықаралық
почта жөнелтімдерімен жіберілетін;
2) кедендік транзит кедендік рәсіміне сәйкес;
3) дипломатиялық өкілдіктер, консулдық мекемелер, шет мемлекеттердің өзге де
ресми өкілдіктері, халықаралық ұйымдар, осы өкілдіктердің, мекемелер мен ұйымдардың
персоналы ресми және жеке пайдалану үшін өткізетін тауарларға қатысты
қолданылмайды.
437-бап. Кеден органдарының зияткерлік меншік
объектілеріне құқық иеленушінің құқықтарын
қорғау мерзімі
Зияткерлік меншік объектілеріне құқық иеленушінің құқықтарын қорғау мерзімі
зияткерлік меншік объектілерін зияткерлік меншік объектілерінің кедендік тізіміне
және кеден одағына мүше мемлекеттердің зияткерлік меншік объектілерінің бірыңғай
кедендік тізіліміне енгізілген кезде, құқық иеленушінің өтініште көрсеткен мерзімі,
сондай-ақ оларға қоса берілетін құжаттардың қолданылу мерзімі ескеріле отырып,
бірақ мұндай тізілімдерге енгізілген күннен бастап екі жылдан аспайтын мерзімге
белгіленеді.
Көрсетілген мерзім құқық иеленушінің өтініші негізінде сан мәрте шектеусіз,
бірақ әрбір ретте осы тарауда көзделген талаптар сақталған жағдайда, екі жылдан
аспайтын мерзімге ұзартылуы мүмкін.
Құқық иеленушінің зияткерлік меншік объектілеріне құқықтарын қорғау мерзімі
құқық иеленушінің тиісті зияткерлік меншік объектісіне құқықтарының қолданыс
мерзімінен аспауға тиіс.
438-бап. Зияткерлік меншік объектілерінің кедендік
тізілімін жүргізу тәртібі
1. Кеден ісі саласындағы уәкілетті орган зияткерлік меншік құқықтарын қорғау
жөніндегі шараларды қолдану мақсатында зияткерлік меншік объектілерінің кедендік
тізілімін жүргізеді және оның жариялануын, оның ішінде ресми интернет-ресурста,
кеден ісі саласындағы уәкілетті органның веб-порталында жариялануын қамтамасыз
етеді.
2. Зияткерлік меншік объектілерінің кедендік тізілімін жүргізудің нысаны мен
тәртібін кеден ісі саласындағы уәкілетті орган айқындайды.
439-бап. Зияткерлік меншік объектілерін кедендік
тізілімге енгізу және оларды кедендік тізілімнен
алып тастау тәртібі
1. Кеден ісі саласындағы уәкілетті орган авторлық құқық пен сабақтас құқық,
тауар таңбалары, қызмет көрсету таңбалары объектілерін және тауарларды шығарған
жерлердің атауларын (бұдан әрі - зияткерлік меншік объектілері) зияткерлік меншік
объектілерінің кедендік тізіліміне енгізуді құқық иеленушінің өтініші
бойынша жүзеге асырады.
2. Кеден одағының кедендік шекарасы арқылы тауарларды өткізу кезінде
зияткерлік меншік объектілеріне өзінің құқығы бұзылды немесе бұзылуы мүмкін деуге
жеткілікті негіздері бар құқық иесі немесе құқық иесінің мүддесін білдіретін өзге
тұлға зияткерлік меншік объектілеріне құқығын қорғау туралы кеден ісі саласындағы
уәкілетті органға жазбаша өтініш беруге құқылы.
3. Өтініште мынадай мәліметтер:
1) өтініш берушінің зияткерлік меншік объектілеріне құқығын қорғау туралы
қолдаухаты;
2) өтініш беруші туралы мәлімет;
3) зияткерлік меншіктің тиісті объектілері туралы, құқық иеленушіге оның
құқығын қорғауда кеден органдарының жәрдемі қажет болатын мерзім туралы ақпарат,
оның ішінде электронды нысандағы ақпарат, сондай-ақ кеден одағы сыртқы экономикалық
қызметінің бірыңғай Тауар номенклатурасына сәйкес бірінші алты таңба деңгейінде
тауарлар коды көрсетіле отырып, зияткерлік меншік объектілері бар тауарлардың
сипаттамасы, кеден органдарына зияткерлік меншік құқықтары бұзылған тауарын
анықтауға мүмкiндiк беретiн құқық иеленушінің тауарлар туралы егжей-тегжейлі
мәліметтері;
4) егер тауарлардың зияткерлік меншік құқығы бұзылған тауар болып
табылмайтыны белгіленген жағдайларда, декларантқа және өзге адамдарға зиянының
орнын толтыру, сондай-ақ олар зияткерлік меншік құқығы бұзылған тауар болып
табылады деп болжанған зияткерлік меншік объектісі бар тауарларды шығаруды тоқтата
тұруға байланысты туындауы мүмкін кеден органдарының шығындарын өтеу туралы өтініш
берушінің міндеттемесі болуға тиіс.
4. Өтінішке зияткерлік меншік құқығының бар екендігін (түпнұсқалар не олардың
нотариат куәландырған көшірмелері) және тиесілі екенін растайтын құжаттар (куәлік,
лицензиялық шарт), құқық иеленушінің өзінің мүддесін білдіретін тұлғаға берген
сенімхаты, өтініш берушінің басқа тұлғаларға келтірген зияны үшін азаматтық-
құқықтық жауапкершілігін сақтандыру шарты қоса тіркеледі. Бұл ретте, сақтандыру
сомасы тиісті қаржы жылына арналған республикалық бюджет туралы заңда белгіленген
1000 еселенген айлық есептік көрсеткіштен кем болмауға тиіс.
Өтінiш берумен бiр мезгілде зияткерлік меншік құқығы бұзылған тауарлардың
ерекше белгілерінің сипаттамасы табыс етіледі.
Сондай-ақ, мүмкiндiгiнше зияткерлік меншiк объектiсi бар тауарлардың үлгілері
және зияткерлік меншік құқығы бұзылған тауарлар, оның ішінде олардың электрондық
түрдегі бейнелері де табыс етіледі.
5. Кеден ісі саласындағы уәкілетті орган өтініш түскен күннен бастап,
күнтізбелiк отыз күннен аспайтын мерзiмде оны қарайды және зияткерлік меншiк
объектiлерін кедендік тiзілімге енгізу туралы шешім қабылдайды.
Кеден ісі саласындағы уәкілетті орган өтiнiш берушi табыс еткен құжаттар мен
мәлiметтердiң дұрыстығын тексеру мақсатында үшiншi тұлғалардан, сондай-ақ Қазақстан
Республикасының тиiстi мемлекеттiк органдарынан табыс етілген мәлiметтердi
растайтын құжаттарды сұратуға құқылы. Көрсетілген тұлғалар мен Қазақстан
Республикасының мемлекеттік органдары сауал салуды алған күннен бастап күнтізбелiк
он күн ішінде кеден ісі саласындағы уәкілетті органға сұратылған құжаттарды табыс
етуге мiндетті.
Жеткiлiктi негіздер болған жағдайда кеден ісі саласындағы уәкілетті орган
өтінiштi қарау мерзімін ұзартуға, бiрақ үш айдан аспайтын мерзiмге ұзартуға құқылы.
Кеден ісі саласындағы уәкілетті органының зияткерлік меншiк объектiлерін
кедендік тiзілімге енгiзу туралы шешiмi кеден ісі саласындағы уәкілетті орган
басшысының бұйрығымен ресiмделедi.
Кеден ісі саласындағы уәкілетті органның зияткерлік меншiк объектiлерін
кедендік тiзілімге енгізуден бас тарту туралы шешімі өтініш беруші толық емес
немесе дұрыс емес мәліметтер берген жағдайда, сондай-ақ өтініш беруші зияткерлік
меншік құқықтарын бұза отырып, тауарлардың ерекше белгілерінің сипаттамасын
бермеген жағдайда қабылданады.
Өтініш беруші кеден ісі саласындағы уәкілетті органның тиісті шешімі туралы
жазбаша нысанда хабардар етіледі.
6. Өтініште не оған қоса берілген құжаттарда көрсетілген мәліметтер өзгерген
жағдайда, өтініш беруші ол туралы кеден ісі саласындағы кеден органына мәліметтер
өзгерген күннен бастап күнтізбелік он бес күннен кешіктірмей хабарлауға міндетті.
7. Зияткерлік меншiк объектілері:
1) өтініш берушінің қолдаухаты бойынша;
2) өтініш беруші көрсетілген зияткерлік меншiк объектілерін кедендік
тізілімге енгізу туралы өтініш берген кезде толық емес немесе дұрыс емес мәліметтер
табыс еткен жағдайда;
3) өтініш беруші осы баптың 6-тармағында белгіленген талаптарды сақтамаған
жағдайда;
4) тиісті зияткерлік меншік объектілеріне құқықтың қолданылуы тоқтатылған
жағдайда;
5) өтініш беруші осы тараудың ережелерін сақтамаған жағдайда кедендік
тізілімнен шығарылуы мүмкін.
Кеден ісі саласындағы уәкілетті органның зияткерлік меншік объектілерін
кедендік тізілімнен шығару туралы шешімі кеден ісі саласындағы уәкілетті орган
басшысының бұйрығымен ресімделеді.
8. Кеден ісі саласындағы уәкілетті орган өтініш берушіні тиісті зияткерлік
меншік объектілерінің кедендік тізілімнен шығарылғандығы туралы үш жұмыс күні
ішінде жазбаша хабардар етеді.
9. Зияткерлік меншік объектілеріне құқық тоқтатылған жағдайда, құқық иеленуші
бұл туралы кеден ісі саласындағы уәкілетті органды үш жұмыс күні ішінде хабардар
етуге міндетті.
440-бап. Зияткерлік меншік объектілері бар тауарларды
шығаруды тоқтата тұру
1. Егер кеден органы зияткерлік меншік объектілерінің кедендік тізіліміне
және кеден одағына мүше мемлекеттердің зияткерлік меншік объектілерінің бірыңғай
кедендік тізіліміне енгізілген зияткерлік меншік объектілері бар тауарларды
кедендік рәсімдермен орналастыруға байланысты кедендік операцияларды жасау кезінде
зияткерлік меншік құқығын бұзушылық белгілерін анықтаса, мұндай тауарларды шығару
он жұмыс күніне дейінгі мерзімге тоқтатыла тұрады.
Кеден органы құқық иеленушінің немесе оның мүдделерін білдіретін адамның
сауал салуы бойынша көрсетілген мерзімді ұзартуы мүмкін, бірақ ол он жұмыс күнінен
аспауға тиіс.
Тауарларды шығаруды тоқтата тұру туралы және тауарларды шығаруды тоқтата тұру
мерзімін ұзарту туралы шешімдерді кеден органының басшысы немесе ол уәкілеттік
берген тұлға жазбаша нысанда қабылдайды.
2. Кеден органы зияткерлік меншік объектілері бар тауарларды шығаруды тоқтата
тұру туралы шешім қабылдаған күннен кейінгі бір жұмыс күнінен кешіктірмей,
декларантты және құқық иеленушіні немесе олардың мүдделерін білдіретін тұлғаларды
мұндай тоқтата тұру, тоқтата тұрудың себептері мен мерзімі туралы хабардар етеді,
сондай-ақ декларантқа құқық иеленушінің және (немесе) оның мүдделерін білдіретін
тұлғаның атауын, тегін, атын, әкесінің атын (ол болған кезде) және тұрған жерін
(мекенжайын), ал құқық иеленушіге немесе оның мүдделерін білдіретін тұлғаға
декларанттың атауын, тегін, атын, әкесінің атын (ол болған кезде) және тұрған жерін
(мекенжайын) хабарлайды.
3. Зияткерлік меншік объектілері бар тауарларды шығаруды тоқтата тұру мерзімі
өткеннен кейін мұндай тауарларды шығару, кеден органына тауарларды алып қоюды,
оларға тыйым салуды не оларды тәркілеуді растайтын құжаттар не зияткерлік меншік
объектілеріне құқық иеленуші құқықтарының бұзылғаны туралы талап қою бойынша
азаматтық іс қозғау туралы судьяның анықтамасын кеден органына табыс еткен
жағдайларды қоспағанда, осы Кодексте белгіленген тәртіппен жаңартылады және
жүргізіледі. Зияткерлік меншік объектілеріне құқық иеленуші құқықтарының бұзылғаны
туралы талап қою бойынша азаматтық іс қозғау туралы судьяның анықтамасы табыс
етілген жағдайда, осы баптың 1-тармағында белгіленген зияткерлік меншік объектілері
бар тауарларды шығаруды тоқтата тұру мерзімі, сондай-ақ көрсетілген тауарларды
уақытша сақтау мерзімі талап қою бойынша соттың шешімі заңды күшіне енгенге дейін
ұзартылады.
441-бап. Зияткерлік меншік объектілерінің кедендік
тізіліміне және кеден одағына мүше
мемлекеттердің зияткерлік меншік
объектілерінің бірыңғай кедендік
тізіліміне енгізілмеген зияткерлік
меншік объектілері бар тауарларды шығаруды
тоқтата тұруы
1. Зияткерлік меншік объектілерінің кедендік тізіліміне және кеден одағына
мүше мемлекеттердің зияткерлік меншік объектілерінің бірыңғай кедендік тізіліміне
енгізілмеген зияткерлік меншік объектілері бар кеден органдары кеден одағының
кедендік шекарасы арқылы өткізілетін тауарлардың зияткерлiк меншiк құқықтары
бұзылған тауарлар болып табылатын белгiлерiн анықтаған кезде, тауарларды шығаруды
тоқтата тұруға құқылы.
Осы бапқа сәйкес көрсетілген тауарларды шығаруды тоқтата тұру туралы шешімді
және тауарларды шығаруды тоқтата тұрудан бас тарту туралы шешімді кеден органының
басшысы немесе ол уәкілеттік берген адам жазбаша нысанда қабылдайды.
2. Кеден органдары қорғалатын тауар таңбаларын, қызмет көрсету таңбаларын
және тауарлардың шыққан жері орындарының атауларын қорғау жөніндегі өз
өкілеттіктерін іске асыру мақсатында Қазақстан Республикасының зияткерлік меншік
құқығын қорғау саласындағы уәкілетті мемлекеттік органының мемлекеттік тіркеу
тізілімдерінен алынатын ақпаратты пайдаланады. Көрсетілген тізілімдер жалпыға
қолжетімді болып табылады, ресми интернет-ресурста, Қазақстан Республикасының
зияткерлiк меншiк құқықтарын қорғау саласындағы уәкiлеттi мемлекеттiк органының
веб-сайтында орналастырылады.
Кеден органдарының авторлық құқықпен және сабақтас құқықтармен қорғалатын
шығармаларға және объектiлерге құқықтарды қорғау жөнiндегi өкiлеттiктері Қазақстан
Республикасының зияткерлiк меншiк құқықтарын қорғау саласындағы уәкiлеттi
мемлекеттiк органмен өзара бiрлескен iс-қимыл арқылы жүзеге асырылады.
3. Кеден органы тауарларды кедендік рәсімдермен орналастыруға байланысты
кедендік операцияларды жасау кезінде зияткерлік меншік объектілеріне құқық иеленуші
құқықтарының бұзылу белгілерін анықтаса, зияткерлік меншік объектілері бар
тауарларды шығаруды осы бапта көзделген тәртіпке сәйкес тоқтата тұрады және бұл
туралы дереу құқық иеленуші мен декларантқа хабарлайды. Құқық иеленуші тиісті
хабарламаны алғаннан кейін осы баптың 4-тармағында белгіленген мерзімде кеден
органына декларантқа қатысты қабылданған шаралар туралы жазбаша жауап жібереді.
Құқықтары бұзылған болуы мүмкін тауар таңбасы, қызмет көрсету таңбасы немесе
авторлық құқық және сабақтас құқықтар құқық иесiнiң тұратын жерін анықтау үшiн
кеден органы:
тауар таңбалары, қызмет көрсету таңбалары және тауарлардың шыққан жерлерінің
атаулары және оның құқық иеленушісі туралы ақпарат болмаған кезде, Қазақстан
Республикасының зияткерлік меншік құқықтарын қорғау саласындағы уәкілетті органына
зияткерлік меншік объектілерінің тиісті мемлекеттік тізілімдерінен тауар таңбалары,
қызмет көрсету таңбалары және тауарлардың шыққан жерінің атаулары және оның құқық
иеленушісі туралы мәліметтер беруі туралы сауал жолдайды және қажетті шаралар
қолдану үшін құқық иеленушіге хабарлама жібереді;
авторлық құқықты және сабақтас құқықтарды тiркеудiң бар екендігін анықтау
және құқық иеленушіні тиiстi шаралар қолдану қажеттiгi туралы одан әрi хабардар ету
үшiн Қазақстан Республикасының зияткерлiк меншiк құқықтарын қорғау саласындағы
уәкiлеттi мемлекеттiк органына сауал жiбередi. Сауалда кеден органы және оларға
қатысты кеден органы зияткерлік меншік объектілеріне құқықтарды қорғау жөніндегі
шаралар қолданатын тауарлар туралы мәлiметтер көрсетiлуге тиiс.
Кеден органы және Қазақстан Республикасының зияткерлік меншік құқығын қорғау
саласындағы уәкілетті мемлекеттік органы құқық иеленушінің тұрған жерін анықтау
және оны жиырма төрт сағат ішінде хабардар ету жөнінде қажетті шаралар қолданады.
Егер кеден органы жиырма төрт сағат ішінде құқық иеленушінің тұрған жерін
анықтай алмаса, тауарлардың шығарылуын тоқтата тұру туралы шешімнің күші жойылуға
тиіс, ал тауарлар осы Кодексте айқындалған тәртіппен дереу кедендік
декларациялануға және шығарылуға жатады.
4. Зияткерлiк меншiк объектілеріне құқықтардың бұзылу белгiлерi анықталған
кезде құқық иеленушіні хабардар ету және тауарлардың шығарылуын тоқтата тұрудың
күшiн жою не мерзiмiн ұзарту туралы шешiм қабылдау үшiн тауарлардың шығарылуы үш
жұмыс күнiне дейiн тоқтатыла тұрады.
5. Егер осы баптың 4-тармағында көрсетiлген мерзiм iшiнде кеден органына
құқық иеленуші:
тауарлардың шығарылуын тоқтата тұру мерзiмiн он жұмыс күнiне дейiн ұзарту
туралы өтiнiштi табыс етпесе;
тауарлардың шығарылуын тоқтата тұру туралы шешiмнiң күшiн жою туралы өтiнiштi
табыс етсе, тауарлардың шығарылуын тоқтата тұру туралы шешiмнiң күшi жойылуға, ал
тауарлар осы Кодексте айқындалған тәртiппен дереу кедендiк декларациялануға және
шығарылуға жатады.
6. Егер осы баптың 4-тармағында көрсетілген мерзім ішінде кеден органына
құқық иеленушіден тауарларды шығаруды тоқтата тұру мерзімін ұзарту туралы өтініш
түссе, тауарларды шығару алғашқы тоқтата тұрған күннен бастап, он жұмыс күніне
дейін тауарларды шығару тоқтатыла тұрады. Бұл жағдайда құқық иеленуші кеден
органына мына құжаттарды:
1) шығарылуы тоқтатыла тұрған тауарларды кеден одағының кедендік шекарасы
арқылы өткізу фактісіне байланысты зияткерлік меншiк объектілеріне құқықтардың
бұзылғандығы туралы талап қою бойынша азаматтық іс қозғау туралы судьяның
анықтамасын;
2) егер сот шешімімен тауарлар зияткерлік меншiк құқықтары бұзылмаған
тауарлар екендігі анықталса, декларантқа және өзге тұлғаларға зиянының орнын
толтыру, сондай-ақ зияткерлік меншік объектілері бар тауарларды шығаруды тоқтата
тұруға байланысты туындауы мүмкін кеден органдарының шығындарын өтеу туралы
міндеттемесін;
3) кеден ісі саласындағы уәкілетті органға құқық иеленушінің көрсетілген
тауарларды осы Кодекстің 439-бабында белгіленген тәртіпке сәйкес зияткерлік меншiк
объектілерінің кедендік тізіліміне енгізу туралы өтінішін растайтын жазбаша
дәлелдемелерін табыс етуге міндетті.
7. Құқық иеленуші осы баптың 6-тармағында белгіленген құжаттарды тауарлар
шығаруды тоқтата тұрудың бастапқы күнінен бастап он жұмыс күні ішінде табыс еткен
жағдайда, тауарлардың шығарылуын тоқтата тұру мерзімі, сондай-ақ тауарларды уақытша
сақтау мерзімі талап қою бойынша сот шешімі заңды күшіне енгенге дейін ұзартылады.
Егер құқық иеленуші тауарларды шығаруды тоқтата тұрудың бастапқы күнінен
бастап он жұмыс күні ішінде осы баптың 6-тармағында белгіленген ережені сақтамаса,
кеден органы тауарлардың шығарылуын тоқтата тұру туралы шешімнің күшін жояды және
осы Кодексте анықталған тәртіппен тауарларды кедендік декларациялауды жүргізеді.
Бұл ретте, тауарлардың шығарылуын тоқтата тұрумен байланысты декларанттың және
кеден органының шығындары он жұмыс күніне дейін құқық иеленушіге жүктеледі.
8. Кеден органдары мен Қазақстан Республикасының зияткерлік меншік құқығын
қорғау саласындағы уәкілетті мемлекеттік органы арасындағы өзара іс-қимыл және
ақпарат алмасу тәртібі бірлескен актімен белгіленеді.
442-бап. Мүліктік зиян (шығын) үшін жауаптылық
Егер құқық иеленуші құқықтарының бұзылғандығы анықталмаса, осы тарауға сәйкес
тауарлардың шығарылуын тоқтата тұру нәтижесінде декларантқа, меншік иесіне,
зияткерлік меншік объектілері бар тауарларды алушыға мүліктік зиян (шығын)
келтіргені үшін құқық иеленуші Қазақстан Республикасының азаматтық заңнамасына
сәйкес жауапты болады.
443-бап. Зияткерлік меншік объектілері бар тауарлардың
шығарылуын тоқтата тұру туралы кеден органы
шешімінің күшін жою
1. Егер тауарлардың шығарылуын тоқтата тұру туралы шешімінің қолданылу
мерзімі ішінде:
1) кеден органына көрсетілген тауарлардың шығарылуын тоқтата тұру туралы
шешімнің күшін жою туралы өтініш берушіден өтініш келіп түссе;
2) зияткерлік меншік объектілері осы Кодекстің 439-бабына сәйкес кедендік
тізілімнен алынып тасталса;
3) өтініш беруші кеден органы белгілеген зияткерлік меншік объектілері бар
тауарлардың шығарылуын тоқтата тұру мерзімінде көрсетілген тауарларды кеден
одағының кедендік шекарасы арқылы өткізу фактісімен байланысты зияткерлік меншік
объектілеріне құқықтардың бұзылғандығы туралы талап қою бойынша азаматтық іс қозғау
туралы судьяның ұйғарымын табыс етпесе, кеден органының тауарларды шығаруды тоқтата
тұру туралы шешімінің күші жойылуға жатады.
Көрсетілген жағдайларда мұндай тауарлар дереу кедендік декларациялануға және
осы Кодексте айқындалған тәртіппен шығарылуға жатады.
2. Тауарларды шығаруды тоқтата тұру туралы шешімнің күшін жоюды кеден
органының басшысы немесе ол уәкілдік берген тұлға жазбаша нысанда ресімдейді.
3. Зияткерлік меншік объектілері бар тауарларды шығару құқық иеленушінің
зияткерлік меншік объектілеріне құқығын қорғау туралы Қазақстан Республикасының
тиісті уәкілетті мемлекеттік органына немесе сотқа өтініш білдіруіне кедергі бола
алмайды.
444-бап. Ақпарат беру, тауарлардың сынамалары мен
үлгілерін алу
1. Кеден органы декларантқа, құқық иеленушіге немесе оның мүдделерін
білдіретін тұлғаға шығаруды тоқтата тұру туралы шешім қабылданған тауарларға
қатысты ақпарат береді.
2. Осы бапқа сәйкес декларант, құқық иеленуші немесе оның мүдделерін
білдіретін тұлға алған ақпарат жабық болып табылады және Қазақстан Республикасының
заңнамасында көзделген жағдайларды қоспағанда, олар мұны жария етпеуге, үшінші
тұлғаларға, сондай-ақ мемлекеттік органдарға бермеуге тиіс.
3. Кеден органының жазбаша рұқсатымен құқық иеленушінің, декларанттың немесе
олардың өкілдерінің өздеріне қатысты шығаруды тоқтата тұру туралы шешім қабылданған
тауарлардың сынамалары мен үлгілерін кедендік бақылаумен алуға, оларға зерттеу
жүргізуге, сондай-ақ мұндай тауарларды қарауға, суретке түсіруге немесе өзге де
тәсілмен белгілеп қоюға құқығы бар.
445-бап. Кеден органдарының зияткерлік меншік
объектілеріне құқықтарды қорғауына қатысты
қосымша ережелер
Кеден органдары сот шешіміне сәйкес жойылуға жататын зияткерлік меншік
құқықтары бұзылған тауарларды Қазақстан Республикасының тиісті уәкілетті
мемлекеттік органына беруге міндетті.
Зияткерлік меншік құқықтары бұзылған тауарларды жою мәселесі бойынша сот
шешімі шығарылған жағдайда Қазақстан Республикасының тиісті уәкілетті мемлекеттік
органы Қазақстан Республикасының заңнамалық актілеріне, Қазақстан Республикасы
Үкіметінің нормативтік қаулыларына сәйкес оларды жою жөніндегі шараларды дереу
қолдануға міндетті.
54-тарау. Тауарларды құбыржол көлігімен және
электр беру желілерімен өткізу
446-бап. Осы тараудың қолданылу аясы
Осы тарауда, осы Кодекстің өзге де ережелерінде айқындалмаған, тауарларды
кеден органының кедендік шекарасы арқылы құбыржол көлігімен және электр беру
желілерімен өткізудің ерекшеліктері айқындалады.
Тауарларды кеден органының кедендік шекарасы арқылы құбыржол көлігімен және
электр беру желілерімен өткізудің тәртібі, осы Кодексте реттелмеген бөлігінде,
Қазақстан Республикасының заңнамасында және (немесе) кеден одағына мүше
мемлекеттердің халықаралық шарттарында айқындалады.
447-бап. Құбыржол көлігімен өткізілетін тауарларды әкелу,
әкету және кедендік декларациялау ерекшеліктері
1. Құбыржол көлігімен өткізілетін тауарларды Қазақстан Республикасының
аумағына әкелуге және осы аумақтан әкетуге мәлімделген кедендік рәсімге сәйкес
тауарлар шығарылғаннан кейін жол беріледі.
2. Кедендік декларацияны ұсыну кезінде кеден органына құбыржол көлігімен
өткізілетін тауарларды іс жүзінде көрсету талап етілмейді.
3. Құбыржол көлігімен өткізілетін тауарларды Қазақстан Республикасының
аумағына әкелу немесе осы аумақтан әкету кезінде тасымалдаудың технологиялық
ерекшеліктерінің салдарынан тауарларды араластыруға, сондай-ақ тауарлардың саны мен
жай-күйін (сапасын) және Қазақстан Республикасында қолданыстағы техникалық
регламенттер мен ұлттық стандарттарға сәйкес тауарлардың ерекше сипаттамасын
өзгертуге жол беріледі.
4. Құбыржол көлігімен өткізілетін тауарларды кедендік декларациялау
ерекшеліктері осы Кодекстің 294-бабына сәйкес айқындалады.
5. Егер сыртқы сауда шартының (келісімшарттың) қолданылу мерзімінің аяқталуы
негізінде тауарларды өткізу жүзеге асырылатын мерзім аяқталғаннан кейін келесі
мерзімге жаңа сыртқы сауда шарты (келісімшарт) жасалмаса, онда декларанттың жазбаша
өтініші бойынша қолданыстағы сыртқы сауда шартының (келісімшарттың) шеңберінде
алдағы күнтізбелік айға тауарларға уақытша декларация табыс етуге жол беріледі.
Жаңа сыртқы сауда шартын (келісімшартын) табыс етудің шекті мерзімі кеден органы
тауарларға толық декларацияны тіркеген күні шектеледі.
6. Құбыржол көлігімен өткізілетін тауарлардың мөлшері осы Кодекстің 449-
бабына сәйкес технологиялық белгіленген жерлерде орнатылған есепке алу аспаптары
көрсеткіштерінің, тиісті сыртқы сауда шарты бойынша тауарларды іс жүзінде
жеткізілім туралы актілердің, тапсыру-қабылдау актілерінің және жеткізілімнің
күнтізбелік бір айында құбыржол көлігімен өткізілетін өндірілген, жеткізілген және
тұтынылған тауарлардың көлемдерін белгілі жерлерге бөлуді растайтын басқа да ұқсас
құжаттардың негізінде айқындалады.
7. Қазақстан Республикасының аумағынан әкетілетін, құбыржол көлігімен
өткізілетін тауарларды кедендік декларациялау кезінде осы Кодекстің 449-бабының 1-
тармағына сәйкес Қазақстан Республикасының аумағында орналасқан есепке алу
аспаптарының не шектес мемлекеттің аумағында орналасқан есепке алу аспаптарының
көрсеткіштері пайдаланылады.
Қазақстан Республикасының аумағына әкелінетін, құбыржол көлігімен өткізілетін
тауарларды кедендік декларациялау кезінде осы Кодекстің 449-бабының 1-тармағына
сәйкес, Қазақстан Республикасының аумағында орналасқан есепке алу аспаптарының не
шектес мемлекеттің аумағында орналасқан есепке алу аспаптарының көрсеткіштері
пайдаланылады.
448-бап. Электр беру желілерімен өткізілетін тауарларды
әкелу, әкету және кедендік декларациялау
ерекшеліктері
1. Электр беру желілерімен (осы тарауда бұдан әрі – электр энергиясы)
өткізілетін тауарларды Қазақстан Республикасының аумағына әкелуге және осы аумақтан
әкетуге кеден органына кедендік декларация берілгенге дейін жол беріледі. Кедендік
декларациялау кейін электр энергиясын ішкі тұтыну үшін шығарудың және экспорттың
кедендік рәсімдерімен орналастыруға арналған кедендік декларацияны табыс ете
отырып, тиісінше оны іс жүзінде жеткізудің күнтізбелік әрбір айынан кейінгі айдың
жиырмасынан кешіктірілмей жүзеге асырылады.
2. Кедендік декларацияны берген кезде кеден органына электр энергиясын іс
жүзінде көрсету талап етілмейді.
3. Кедендік декларациялауға электр энергиясының іс жүзінде әкелінген және
әкетілген мөлшері жатады. Электр энергиясының мөлшері технологиялық келісілген және
электр энергиясының өтуін белгілейтін жерлерде орнатылған есепке алу аспаптары
көрсеткіштерінің, тиісті сыртқы сауда шарты (келісімшарты) бойынша тауарларды іс
жүзінде жеткізу туралы актілердің, тапсыру-қабылдау актілерінің және электр
энергиясының сальдо-артық легі ретінде (кернеудің барлық сыныптарының барлық жұмыс
істеп тұрған мемлекетаралық электр беру желілері бойынша қарсы бағыттардағы электр
энергиясы артық легінің алгебралық сомасы) электр энергиясының іс жүзінде өтуін
растайтын басқа да құжаттардың негізінде екі шектес мемлекеттің энергия жүйелері
қатарлас жұмыс істеген жағдайларда әрбір күнтізбелік ай үшін айқындалады.
Сальдо-артық легінің есептелген мәні Қазақстан Республикасының қолданыстағы
техникалық регламенттеріне және ұлттық стандарттарына сәйкес электр энергиясын
өткізу кезінде орын алатын желілердегі электр энергиясының ысырабы көлеміне
түзетіледі.
Қосарлы жұмыс туралы шарт жасалғаннан кейін он жұмыс күні ішінде электр
энергиясын өткізетін тұлғалар энергия жүйелерінің қосарлы жұмысқа қосылғаны туралы
осындай шартты табыс етіп және мемлекетаралық электр беру желілерін көрсете отырып
жазбаша хабарлайды.
4. Бір сыртқы сауда шарты (келісімшарты) бойынша жеткізілетін электр
энергиясы жеткізудің күнтізбелік бір айы ішінде тауарлардың бір партиясы ретінде
декларацияланады.
5. Энергия жүйелерінің қосарлы жұмысы кезінде электр энергиясының жоспардан
тыс (технологиялық) артық легін кедендік декларациялау шаруашылық жүргізуші
субъектілердің шарттарына сәйкес ресімделген, электр энергиясының жоспардан тыс
(технологиялық) артық легінің мөлшері көрсетілген электр энергиясын іс жүзінде
жеткізу туралы актілерге қол қойылғаннан кейін күнтізбелік он күннен кешіктірілмей
жүргізіледі. Бұл ретте, тауарларға декларация беру мерзімі оны іс жүзінде
жеткізудің күнтізбелік айы аяқталғаннан кейін күнтізбелік екі айдан аспауға тиіс.
6. Қазақстан Республикасының аумағынан әкетілетін электр энергиясын кедендік
декларациялау кезінде осы Кодекстің 449-бабының 1-тармағына сәйкес, Қазақстан
Республикасының аумағында орналасқан есепке алу аспаптарының не шектес мемлекеттің
аумағында орналасқан есепке алу аспаптарының көрсеткіштері пайдаланылады.
Қазақстан Республикасының аумағына әкелінетін электр энергиясын кедендік
декларациялау кезінде осы Кодекстің 449-бабының 1-тармағына сәйкес, Қазақстан
Республикасының аумағында орналасқан есепке алу аспаптарының не шектес мемлекеттің
аумағында орналасқан есепке алу аспаптарының көрсеткіштері пайдаланылады
449-бап. Электр энергиясын және құбыржол көлігімен
өткізілетін тауарларды есепке алу аспаптарын
орнату орындары
1. Электр энергиясын және құбыржол көлігімен өткізілетін тауарларды есепке
алу аспаптары Қазақстан Республикасының аумағында орнатылады.
Электр энергиясын және құбыржол көлігімен өткізілетін тауарларды есепке алу
аспаптарын орнату орындары олардың жұмысын және кеден органдары лауазымды
адамдарының қол жеткізу тәртібін айқындайтын Қазақстан Республикасы мен шектес
мемлекеттің арасындағы халықаралық шарттары болған жағдайда, осы аумақтан тысқары
жерлерде болуы мүмкін.
2. Осы баптың 1 тармағында айқындалған тауарларды есепке алу аспаптарын
орнату орындарын кедендік шекарадан өткен кезде тасымалдаушының, жүйелік
оператордың немесе өңірлік электр желісі компаниясының жазбаша өтініші бойынша
кеден ісі саласындағы уәкілетті органы бекітеді.
3. Электр энергиясын және құбыржол көлігімен өткізілетін тауарларды есепке
алу аспаптарының көрсеткіштеріндегі ақпаратқа рұқсатсыз қол жеткізуді және
өзгертуді болдырмау мақсатында кеден органдары мұндай аспаптарға сәйкестендіру
құралдарын салады.
450-бап. Электр энергиясын және құбыржол көлігімен
өткізілетін тауарларды сәйкестендіру
Электр энергиясын және құбыржол көлігімен өткізілетін тауарларды
сәйкестендіру жүзеге асырылмайды, бұл кеден органдарына құжаттардағы мәліметтерді,
есептегіштердегі және басқа да өлшеу аспаптарындағы мәліметтерді пайдалана отырып,
кедендік мақсатта тауарлардың мөлшерін, сапасын және басқа да сипаттамаларын
анықтауға кедергі болмайды.
451-бап. Электр энергиясын және құбыржол көлігімен
өткізілетін тауарлар транзитін кедендік
декларациялау
1. Есепке алу аспаптарын орнату орындарында орналасқан екі пункт арасындағы
Қазақстан Республикасының аумағы арқылы құбыржол көлігімен өткізілетін шетелдік
тауарлардың кедендік транзиті Қазақстан Республикасының халықаралық шарттарына және
осы Кодекске сәйкес қолданылады.
2. Шетелдік тауарларды Қазақстан Республикасының аумағы арқылы кедендік
транзит рәсімі бойынша құбыржол көлігімен өткізу кеден органы тауарларға уақытша
декларацияны қабылдағаннан кейін жүзеге асырылады, оны беру тәртібі осы
Кодекстің 294-бабына сәйкес айқындалады.
3. Құбыржол көлігімен өткізілетін тауарлардың кедендік транзит мерзімі
декларанттың жөнелтуші кеден органына дәлелді өтініші бойынша күнтізбелік тоқсан
күнге дейін ұзартылуы мүмкін.
4. Қазақстан Республикасының аумағы арқылы энергия жүйесінің қосарлы
жұмыстары жағдайында Қазақстан Республикасының аумағы арқылы электр беру желісімен
өткізілетін электр энергиясы кедендік транзит кедендік рәсімдеріне орналастырылуға
жатпайды. Бұл ретте электр энергиясы іс жүзінде өткізілген әрбір күнтізбелік айдан
кейінгі айдың жиырмасынан кешіктірілмей кеден органына есеп айырысу кезеңінде
өткізудің көлемі, электр энергиясының шартты құны туралы мәліметтер және өзге де
белгіленген мәліметтер көрсетіле отырып, жазбаша өтініш табыс етілуі қажет.
5. Кеден одағына мүше мемлекеттерде қолданыстағы техникалық регламенттер мен
ұлттық стандарттарға сәйкес тасымалдаудың технологиялық ерекшеліктері салдарынан
кеден одағының кедендік аумағы бойынша құбыржол көлігімен өткізілетін транзиттік
тауарлардың сипаттамалық ерекшеліктерін өзгертуге жол беріледі.
55-тарау. ТАУАРЛАРДЫ ЖОЛАУШЫЛАР МЕН БАГАЖДЫ ХАЛЫҚАРАЛЫҚ
ТАСЫМАЛДАУДЫ ЖҮЗЕГЕ АСЫРУ КЕЗІНДЕ ХАЛЫҚАРАЛЫҚ ТАСЫМАЛДАУ
КӨЛІК ҚҰРАЛДАРЫН ӨТКІЗУ 452-бап. Осы тараудың қолданылу аясы
1. Осы тарау жеке пайдалануға арналған көлік құралдарын қоспағанда, шет
мемлекеттерде тіркелген халықаралық тасымалдау көлік құралдарын (бостарын қоса
алғанда) мұндай аумақта немесе одан тысқары жерлерде халықаралық тасымалдауды
аяқтау немесе бастау үшін кеден одағының кедендік аумағына уақытша әкелуді және
кеден одағына мүше мемлекеттерде тіркелген халықаралық тасымалдау көлік құралдарын
(бостарын қоса алғанда) халықаралық тасымалдауды аяқтау немесе бастау үшін мұндай
аумақтан уақытша әкелудің тәртібін реттейді.
2. Осы тараудың ережелері кеден одағының кедендік аумағынан уақытша
әкетілетін және мұндай аумаққа қайта әкелінетін:
балық аулау, теңіз түбі мен оның жер қойнауларының минералдық және басқа да
жансыз ресурстарын барлау мен игеру, лоцмандық және мұз жарып жол ашу, іздестіру,
құтқару және тіркеуге алу операциялары, теңізге батқан мүлікті көтеру,
гидротехникалық, су асты техникалық және басқа да осыған ұқсас жұмыстар,
санитариялық, карантиндік және басқа да бақылау, теңіздің аумағын қорғау мен
сақтау, теңіз ғылыми зерттеулерін жүргізу, оқу, спорт және мәдени мақсаттарда,
сондай-ақ сауда мақсатында теңізде жүзуге байланысты өзге де мақсаттарда
пайдаланылатын су кемелеріне;
азаматтық және мемлекеттік әуе кемелері, эсперименттік авиацияда
пайдаланылатын (эксперименттік ұшуларды жүзеге асыратын), тауарлар мен жолаушыларды
халықаралық тасымалдау үшін пайдаланылмайтын әуе кемелеріне;
кәсіпкерлік қызметті жүзеге асырумен байланысты емес жөндеу-қалпына келтіру
және өзге де жұмыстар үшін пайдаланылатын жылжымалы теміржол құрамына қатысты да
қолданылады.
453-бап. Халықаралық тасымалдау көлік құралдарын
өткізу тәртібі
1. Кеден одағының кедендік шекарасын кесіп өтетін халықаралық тасымалдау
көлік құралдары осы Кодексте көзделген кедендік операцияларды жасау үшін тауарларды
кеден одағының кедендік шекарасы арқылы өткізу орындарында кідіртуге және тоқтатуға
жатады.
2. Халықаралық тасымалдау көлік құралдарының аялдау ұзақтығы кедендік
операцияларды жасау үшін қажетті уақыт негізге алынып:
1) кедендік операцияларды бастау немесе аяқтау кеден органдарына қатысты емес
себептер бойынша жүзеге асырылуы мүмкін болған;
2) осы халықаралық тасымалдау көлік құралдарында өткізілетін тауарларды
кедендік рәсіммен орналастыру тауарларды кеден одағының кедендік шекарасы арқылы
өткізу орындарында тікелей жүзеге асырылатын;
3) осы халықаралық тасымалдау көлік құралдарында тасымалданатын тауарларға
қатысты кедендік транзитті қамтамасыз ету шарасы ретінде кедендік алып жүру
қолданылатын;
4) халықаралық тасымалдаудың көлік құралдарын уақытша сақтау тауарларды кеден
одағының кедендік шекарасы арқылы өткізу орындарының аумағында орналасқан уақытша
сақтау орындарында жүзеге асырылатын жағдайларды қоспағанда, әуе, теміржол және
автомобиль көлігі үшін үш сағаттан, ал су көлігі үшін сегіз сағаттан аспауға тиіс.
3. Халықаралық тасымалдау көлік құралдарын тауарларды кеден одағының кедендік
шекарасы арқылы өткізу орындарындағы олардың тұру жерлерінен жөнелту тиісінше осы
Кодекстің 26 және 27-тарауларында көзделген, тауарлардың кеден одағының кедендік
аумағына келуі немесе тауарлардың осы аумақтан кетуі кезінде жасалатын кедендік
операциялар аяқталғаннан кейін жүргізіледі.
4. Халықаралық тасымалдау көлік құралдары кедендік рәсімдермен
орналастырылмай, осы Кодекстің 462-бабына сәйкес кедендік декларациялауға жатады.
5. Халықаралық тасымалдау көлік құралдары тарифтік емес реттеу және
техникалық реттеу шаралары қолданылмай кеден одағының кедендік шекарасы арқылы
өткізіледі.
454-бап. Халықаралық тасымалдау көлік құралдарын
уақытша әкелу
1. Халықаралық тасымалдау техникалық құралдарын кеден одағының кедендік
аумағына кедендік баждарды, салықтарды төлемей уақытша әкелуге бір мезгілде мынадай
шарттар сақталған кезде:
1) егер халықаралық тасымалдау көлік құралы шет мемлекеттің аумағында шетел
азаматына тіркелген болса;
2) шетелдік тұлға уәкілеттік берген кеден одағына мүше мемлекеттің тұлғасы
халықаралық тасымалдау көлік құралын жүктерді, жолаушыларды және (немесе) багажды
кеден одағының кедендік аумағында не оның шегінен тысқары жерлерде халықаралық
тасымалдауды аяқтау не бастау үшін пайдаланған жағдайларды қоспағанда, егер
шетелдік тұлға халықаралық тасымалдау көлік құралын кеден одағының кедендік
аумағына әкелсе және пайдаланса жол беріледі.
2. Кеден одағының кедендік аумағына уақытша әкелінген халықаралық тасымалдау
көлік құралдары шетелдік тауарлар мәртебесіне ие болады.
3. Халықаралық тасымалдау көлік құралдарын уақытша кедендік әкелу, кедендік
транзит кедендік рәсімін қоспағанда, осы Кодекстің 455-бабында көзделген
мерзімдерде оларды кеден одағының кедендік аумағынан әкетумен не кедендік
рәсімдермен орналастыру арқылы аяқталады.
4. Уақытша әкелінген халықаралық тасымалдау көлік құралдарын кеден одағының
кедендік аумағынан әкету кез келген кеден органы арқылы жүзеге асырылады.
455-бап. Халықаралық тасымалдау көлік құралдарын
уақытша әкелу мерзімдері
1. Кеден одағының кедендік аумағына уақытша әкелінген халықаралық тасымалдау
көлік құралдары оларға байланысты мұндай тауарлар кеден одағының кедендік аумағына
әкелінген тасымалдау операциялары аяқталғаннан кейін осы аумақтан, егер Қазақстан
Республикасының халықаралық шарттарында өзгеше белгіленбесе, осы Кодекстің 323-
бабының ережелері ескеріле есептелген мерзімдерде әкетілуге тиіс.
2. Халықаралық тасымалдау көлік құралын осы баптың 1-тармағында көрсетілген
мерзімдерде әкету мүмкін болмаған кезде мүдделі тұлғаның дәлелді сауал салуы
бойынша кеден органы халықаралық тасымалдау көлік құралын уақытша әкелудің мерзімін
халықаралық тасымалдау көлік құралын әкету мүмкін болмаған себептерді жою үшін
қажетті уақытқа ұзартады.
456-бап. Уақытша әкелінген халықаралық тасымалдау
көлік құралдарымен жасалатын операциялар
1. Уақытша әкелінген халықаралық тасымалдау көлік құралдарымен олар кеден
одағының кедендік аумағында жүрген не аталған аумақта болған кезінде оларға талап
етілген техникалық қызмет көрсету немесе жөндеу жөніндегі әдеттегі операцияларды
жасауға жол беріледі.
2. Кеден одағының кедендік аумағында:
уақытша әкелінген халықаралық тасымалдау көлік құралдарын кеден одағының
кедендік аумағында басталатын және аяқталатын (бұдан әрі осы тарауда пайдалану
мақсаты үшін – кеден одағының кедендік аумағы бойынша ішкі тасымалдау) жүктерді,
багажды және (немесе) жолаушыларды тасымалдау үшін пайдалануға;
оларды жөндеу, техникалық қызмет көрсету, сақтау үшін беруді не халықаралық
тасымалдау техникалық құралын дереу әкету арқылы тасымалдау операциясын аяқтау
мақсатында беруді қоспағанда, уақытша әкелінген халықаралық тасымалдау көлік
құралдарын өзге тұлғаларға, оның ішінде жалға (қосалқы жалға) беруге жол
берілмейді.
Кеден одағының кедендік аумағы бойынша ішкі тасымалдау үшін жолаушыларды
тасымалдауды жүзеге асыратын халықаралық тасымалдау көлік құралдарын, сондай-ақ
жүктерді және (немесе) багажды қозғамалы теміржол құрамын пайдалану ерекшеліктері
кеден одағына мүше мемлекеттердің халықаралық шартында айқындалады.
3. Уақытша әкелінген халықаралық тасымалдау көлік құралдарын пайдалану не
оларды осы баптың 2-тармағында көрсетілген жағдайларда өзге тұлғаларға беруге осы
көлік құралдарының кедендік рәсімдермен орналастырылған жағдайда жол беріледі.
Көрсетілген әрекеттер уақытша әкелінген халықаралық тасымалдау көлік
құралдарын кедендік рәсімдермен орналастырмай аяқталған жағдайда, көлік құралына
арналған кедендік декларацияның тіркелген күніне есептелген, кедендік баждарды,
салықтарды төлеу бойынша преференциялар мен жеңілдіктер ескермей, мұндай
халықаралық тасымалдаудың көлік құралдарын ішкі тұтыну үшін шығарудың кедендік
рәсімімен орналастыру кезінде төленуге жататын кедендік әкелу баждары, салықтар
сомасына сәйкес келетін мөлшердегі кедендік баждар, салықтар төленуге жатады. Бұл
ретте көрсетілген әрекеттерді жасаудың бірінші күні, ал егер бұл күн анықталмаса, -
кеден органы көлік құралына арналған кедендік декларацияның тіркелген күні кедендік
баждарды, салықтарды төлеу мерзімі болып есептеледі.
457-бап. Халықаралық тасымалдау көлік құралдарын
уақытша әкету
1. Осы баптың 4-тармағында көзделген жағдайды қоспағанда, халықаралық
тасымалдау көлік құралын уақытша әкетуге осы халықаралық тасымалдау көлік құралы
кеден одағының тауары болып табылған және кеден одағына мүше мемлекеттің аумағында
кеден одағына мүше мемлекеттің тұлғасына тіркелген жағдайда жол беріледі.
2. Кеден одағының кедендік аумағынан уақытша әкетілетін, кеден одағының
тауарлары болып табылатын халықаралық тасымалдау көлік құралдары осы аумақтан іс
жүзінде әкетілген кезде кеден одағы тауарларының мәртебесін сақтайды, ал осы баптың
4-тармағында көрсетілген халықаралық тасымалдау көлік құралдары шетелдік тауарлар
мәртебесін сақтайды.
3. Халықаралық тасымалдау көлік құралдары кеден одағының кедендік аумағынан
кедендік әкету баждары төленбей уақытша әкетіледі.
4. Бұрын уақытша әкелу (жіберу) кедендік рәсімімен орналастырылған не осы
Кодекстің 301-бабына сәйкес шартты түрде шығарылған тауарлар болып табылатын
халықаралық тасымалдау көлік құралдарын уақытша әкетуге жол беріледі.
5. Халықаралық тасымалдау көлік құралын уақытша әкетуге кеден одағының
кедендік аумағынан тысқары жерлерде қандай тұлға және оны қандай мақсатта
пайдаланатынына қарамастан жол беріледі.
458-бап. Халықаралық тасымалдау көлік құралдарын
уақытша әкету мерзімдері
Халықаралық тасымалдау көлік құралдарын уақытша әкету мерзімдері шектелмейді.
459-бап. Уақытша әкетілетін халықаралық тасымалдау
көлік құралдарымен жасалатын операциялар
1. Уақытша әкетілетін халықаралық тасымалдау көлік құралдарымен:
1) егер оларға деген қажеттік халықаралық тасымалдау көлік құралын
халықаралық тасымалдауда пайдалану кезінде туындаса, оны сақтауды, пайдалануды және
оны әкетілген күнгі күйінде ұстауды қамтамасыз ету үшін қажетті техникалық қызмет
көрсету және (немесе) ағымдағы жөндеу операцияларын;
2) ақысыз (кепілдік берілген) жөндеу жөніндегі операцияларды;
3) оның кеден одағының кедендік аумағынан тысқары жерлерде орын алған
аварияның немесе еңсерілмейтін күш әсерінің салдарынан бүлінуінен кейін халықаралық
тасымалдау көлік құралын қалпына келтіру үшін жүзеге асырылатын күрделі жөндеуді
қоса алғанда, жөндеу жөніндегі операцияларды жасауға жол беріледі.
2. Халықаралық тасымалдау уақытша әкетілген көлік құралдарына қатысты жөндеу
бойынша операцияларға және (немесе) осы баптың 1-тармағында көрсетілмеген басқа да
операцияларға осы көлік құралдарын кедендік аумақтан тыс жерлерде қайта өңдеу
кедендік рәсімімен орналастырылған жағдайда жол беріледі.
Көрсетілген операциялар уақытша әкетілген халықаралық тасымалдау көлік
құралдарын кедендік аумақтан тыс жерлерде қайта өңдеу кедендік рәсімімен
орналастырмай жасалған жағдайда, мұндай халықаралық тасымалдау көлік құралдарын
әкелген кезде осы Кодекстің 366-бабына сәйкес кедендік баждар, салықтар төленуге
жатады.
460-бап. Уақытша әкетілген халықаралық тасымалдау
көлік құралдарын әкелу
1. Халықаралық тасымалдау көлік құралдарын уақытша әкету, оларды кеден
одағының кедендік аумағына әкелумен не кеден одағының тауарлары болып табылатын
халықаралық тасымалдау көлік құралдарын экспорт не кедендік аумақтан тыс жерлерде
қайта өңдеу кедендік рәсімдерімен орналастыру арқылы, ал осы Кодекстің 457-бабының
4-тармағында көрсетілген халықаралық тасымалдау көлік құралдарын кері экспорт
кедендік рәсімімен орналастыру арқылы аяқталады.
Шетелдік тұлғаға уақытша әкетілген халықаралық тасымалдау көлік құралына
меншік құқығын берген жағдайда, мұндай халықаралық тасымалдау көлік құралын әкеткен
тұлға кеден одағының тауары болып табылатын халықаралық көлік құралын экспорт
кедендік рәсімімен, ал халықаралық тасымалдау көлік құралын әкетілген халықаралық
тасымалдау көлік құралына меншік құқығы берілген күннен бастап күнтізбелік отыз күн
ішінде кері экспорт кедендік рәсімімен орналастыруға міндетті.
Мұндай тауарларды кеден органына іс жүзінде көрсетпей кедендік
декларациялауға жол беріледі.
2. Халықаралық тасымалдау көлік құралдарын уақытша әкету, олардың кеден
одағының кедендік аумағына әкелінуімен аяқталған кезде, мұндай халықаралық
тасымалдау көлік құралдары кеден одағының кедендік аумағына кедендік баждар,
салықтар төленбей әкелінеді.
3. Уақытша әкетілген халықаралық тасымалдау көлік құралдарын кеден одағының
кедендік аумағына әкелу кез келген кеден органы арқылы жүзеге асырылады.
461-бап. Жабдықтарды және қосалқы бөлшектерді
уақытша әкелу және уақытша әкету
1. Жүктерді тиеуге, түсіруге, жөнге келтіруге және қорғауға немесе осы
халықаралық тасымалдау көлік құралымен өтетін жолаушыларға және (немесе) багажға
қызмет көрсетуге арналған, халықаралық тасымалдау көлік құралымен уақытша
әкелінетін арнайы жабдықтар оның халықаралық тасымалдау көлік құралынан бөлек
пайдаланыла алатынына не пайдаланыла алмайтынына қарамастан, кеден одағының
кедендік аумағына кедендік баждар, салықтар төленбей және тарифтік емес және
техникалық реттеу шаралары қолданылмай әкелінеді.
2. Халықаралық тасымалдау көлік құралын жөндеуге, техникалық қызмет көрсетуге
немесе пайдалануға арналған қосалқы бөлшектер және жабдықтар кеден одағының
кедендік аумағына кедендік баждар, салықтар төленбей және тарифтік емес және
техникалық реттеу шаралары қолданылмай әкелінеді.
3. Уақытша әкетілген халықаралық тасымалдау көлік құралына салынған,
бөлшектер мен жабдықтарды ауыстыру мақсатында әкетілген халықаралық тасымалдау
көлік құралын жөндеу немесе оған қызмет көрсету кезінде пайдалануға арналған
қосалқы бөлшектер олардың кеден одағының кедендік аумағына әкетілуі кезінде
кедендік баждар төленбей және тарифтік емес және техникалық реттеу шаралары
қолданылмай кеден одағының кедендік аумағынан әкетіледі.
Кері импорт кедендік рәсіміне қолданылатын кедендік баждар, салықтар төленбей
кеден одағының кедендік аумағына қосалқы бөлшектерді және жабдықтарды әкелуге жол
беріледі.
462-бап. Халықаралық тасымалдау көлік құралдарын,
қосалқы бөлшектерді және жабдықтарды кедендік
декларациялау
1. Халықаралық тасымалдау көлік құралдарын кедендік декларациялау
тасымалдаушының кеден органына көлік құралына арналған кедендік декларацияны беру
жолымен халықаралық тасымалдау көлік құралдарын кеден одағының кедендік аумағына
уақытша әкелу және мұндай уақытша әкелінген халықаралық тасымалдау көлік құралдарын
мұндай аумақтан әкету кезінде, сондай-ақ халықаралық тасымалдау көлік құралдарын
кеден одағының кедендік аумағынан уақытша әкету және мұндай уақытша әкетілген
халықаралық тасымалдау көлік құралдарын мұндай аумаққа әкелу кезінде жүзеге
асырылады.
2. Көлік құралына арналған кедендік декларация ретінде егер, онда халықаралық
тасымалдау көлік құралы, оның бағыты, жүгі, керек-жарақтары туралы, экипажы туралы
және жолаушылары туралы мәліметтер, халықаралық тасымалдау көлік құралдарын әкелу
(әкету) мақсаты және (немесе) халықаралық тасымалдау көлік құралын жөндеу немесе
пайдалану үшін өткізілетін қосалқы бөлшектердің, жабдықтардың атауы туралы
мәліметтер болса, көлік түріне қарай осы Кодекстің 251-бабында көрсетілген,
қатысушылары кеден одағына мүше мемлекеттер болып табылатын көлік саласындағы
халықаралық шарттармен көзделген тасымалдаушының стандартты құжаттары қолданылады.
Егер тасымалдаушының табыс еткен стандартты құжаттарында барлық қажетті
мәліметтер болмаса, халықаралық тасымалдау көлік құралдарын кедендік декларациялау
белгіленген нысандағы көлік құралына арналған кедендік декларацияны табыс ету
жолымен жүзеге асырылады. Бұл ретте тасымалдаушы табыс еткен стандартты құжаттар
көлік құралына арналған кедендік декларацияның ажырамас бөлігі ретінде
қарастырылады.
Уақытша әкелінген халықаралық тасымалдау көлік құралдарын кеден одағының
кедендік аумағынан әкету кезінде уақытша әкетілген халықаралық тасымалдау көлік
құралдарын мұндай аумаққа әкелу кезінде кеден органына көлік құралына арналған
кедендік декларация ретінде уақытша әкелінген немесе тиісінше уақытша әкетілген
халықаралық тасымалдау көлік құралдарын декларациялау кезінде берілген көлік
құралына арналған кедендік декларацияны пайдалануға жол беріледі.
Халықаралық тасымалдау көлік құралдарын кедендік декларациялау кезінде кеден
органының өзге мәліметтерді табыс етуді талап етуге құқығы жоқ.
3. Егер қосалқы бөлшектер мен жабдықтар халықаралық тасымалдау көлік
құралымен кеден одағының кедендік шекарасы арқылы бір мезгілде өткізілсе, осы
Кодекстің 461-бабына сәйкес көлік құралына арналған кедендік декларацияда олар
туралы мәліметтерді мәлімдеуге жол беріледі.
4. Көлік құралына берілген кедендік декларацияны кеден органы тіркейді.
5. Көлік құралына арналған кедендік декларацияны тексеру нәтижелері бойынша
кеден органы көлік құралына арналған кедендік декларацияда Кеден одағы
комиссиясының шешімімен айқындалатын нысан бойынша және тәртіппен белгілерді қою
жолымен халықаралық тасымалдау көлік құралын уақытша әкелуді немесе уақытша әкетуді
не халықаралық тасымалдау көлік құралдарын уақытша әкетуді немесе уақытша әкелуді
аяқтауды ресімдейді.
6. Пайдаланылған және қайта әкетілмеген қосалқы бөлшектер мен жабдықтар осы
Кодексте белгіленген талаптар мен шарттар сақтала отырып кедендік рәсімдермен
орналастырылуға жатады.
56-тарау. Жеке пайдалануға арналған тауарларды
өткізу ерекшеліктері 463-бап. Осы тарауда пайдаланылатын негізгі
ұғымдар
Осы тарауда мынадай негізгі ұғымдар пайдаланылады:
1) иесімен жөнелтілмейтін багаж – жеке тұлғаның кеден одағының кедендік
аумағына кіруімен немесе оның кеден одағының кедендік аумағынан кетуімен байланысты
кеден одағының кедендік шекарасы арқылы іс жүзінде өткізілуі үшін халықаралық
тасымалдау (көлік экспедициясы) шарты бойынша тасымалдаушыға берілген немесе
берілетін, жеке тұлғаға тиесілі жеке пайдалануға арналған тауарлар;
2) иесімен бірге жөнелтілетін багаж – қолжүгін қоса алғанда, кеден одағының
кедендік шекарасынан өтетін жеке тұлға тікелей өткізетін жеке пайдалануға арналған
тауарлар;
3) жеке пайдалануға арналған, тасымалдаушы жеткізетін тауарлар – кеден
одағының кедендік шекарасы арқылы өтпеген жеке тұлғаның атына не жеке тұлғадан
кеден одағының кедендік шекарасы арқылы іс жүзінде өткізу үшін халықаралық
тасымалдау шарты бойынша (жүкқұжат, коносамент және өзге де құжаттар бойынша)
тасымалдаушыға берілген немесе берілетін, жеке пайдалануға арналған тауарлар;
4) жеке пайдалануға арналған көлік құралы – жеке тұлғаның меншігінде немесе
иелігінде болатын, осы көлік құралдарын тұлғаларды сыйақы алу үшін немесе
тауарларды өнеркәсіптік немесе коммерциялық жолмен сыйақы алу немесе тегін
тасымалдау үшін емес, кеден одағының кедендік шекарасы арқылы тек өз мақсаттарында
өткізетін, қосалқы бөлшектерімен және әдеттегі керек-жарақтарымен және
жабдықтарымен бірге, оның әдеттегі бактарында жанар-жағар майы мен отыны бар авто-,
мотокөлік құралы, тіркеме, су немесе әуе кемесі.
464-бап. Жеке пайдалануға арналған тауарларды
өткізу туралы жалпы ережелер
1. Жеке пайдалануға арналған тауарлар кеден одағының кедендік шекарасы арқылы
осы тараудың ережелеріне сәйкес, осы тараумен реттелмеген бөлігінде, - кеден
одағының кеден заңнамасында белгіленген тәртіпке сәйкес өткізіледі.
2. Кеден одағының кедендік шекарасы арқылы өткізілетін жеке пайдалануға
арналған тауарларға тарифтік емес реттеу және техникалық реттеу шаралары
қолданылмайды.
3. Кеден одағының кедендік шекарасы арқылы өткізілетін тауарларды жеке
пайдалануға арналған тауарларға жатқызу критерийлері, жеке пайдалануға арналған
тауарларды кедендік төлемдер мен салықтарды төлемей өткізудің құндық, сандық және
салмақтық нормалары, жеке пайдалануға арналған тауарлардың жекелеген санаттарын
кедендік төлемдер мен салықтарды төлеуден босату жағдайлары, сондай-ақ кедендік
төлемдер мен салықтарды қолдану тәртібі кеден одағына мүше
мемлекеттердің халықаралық шартымен белгіленеді.
465-бап. Жеке пайдалануға арналған тауарларды өткізу
тәсілдері
Жеке пайдалануға арналған тауарлар кеден одағының кедендік шекарасы арқылы
тасымалдаушы жеткізетін тауарлар ретінде иесімен бірге жөнелтілетін немесе иесіз
жөнелтілетін багажда, сондай-ақ осы Кодекстің 51-тарауына сәйкес халықаралық почта
жөнелтімдерімен өткізілуі мүмкін.
466-бап. Жеке пайдалануға арналған тауарларға қатысты
жасалатын кедендік операциялар
1. Кеден одағының кедендік шекарасы арқылы өткізілетін жеке пайдалануға
арналған тауарларға қатысты кедендік операциялар осы Кодексте және (немесе) кеден
одағына мүше мемлекеттердің халықаралық шартында айқындалатын тәртіппен жасалады.
2. Жеке пайдалануға арналған тауарларға қатысты кедендік операциялар кеден
одағының кедендік аумағына келу немесе осы аумақтан кету орындарында не аумағында
мұндай тауарлардың декларанты ретінде әрекет етуге құқығы бар жеке тұлға тұрақты
(немесе уақытша) тұратын кеден одағына мүше мемлекеттің кеден органындағы өткізу
тәсілдеріне байланысты жасалады.
3. Жеке тұлғалар жеке пайдалануға арналған тауарларын өткізу кезінде кеден
органдары, бұл кеден одағының кеден заңнамасын сақтау үшін қажет болған жағдайларды
қоспағанда, осы тұлғаларға көлік құралдарынан шықпай кедендік операциялар жасауға
мүмкіндік береді.
4. Жеке пайдалануға арналған тауарларды кеден одағының кедендік шекарасынан
өткізу кезінде осы Кодекстің 467-бабына сәйкес кедендік декларациялауға және осы
Кодексте көзделген кедендік рәсімдермен орналастырылмай жеке пайдалану үшін
шығарылуға жатады. Жеке пайдалануға арналған тауарларды шығарумен байланысты
кедендік операцияларды жасау тәртібі кеден одағының кеден заңнамасында айқындалады.
Жеке пайдалануға арналған тауарларды өткізетін тұлғаның қалауы бойынша мұндай
тауарларға қатысты осы Кодекске сәйкес оларды уақытша сақтауға орналастырумен,
кедендік рәсімдермен орналастыру арқылы, сондай-ақ олар келген жерінен кетіп
қалмаса, кеден одағының кедендік аумағынан әкетілумен байланысты кедендік
операциялар жасалуы мүмкін.
Осы тармақтың бірінші және екінші бөліктерінде көрсетілген кедендік
операциялар жасалмаған жағдайда, осы Кодекстің 26-тарауына сәйкес тауарлар
кідіртілуге жатады.
5. Кеден одағының кедендік шекарасы арқылы өткізілетін жеке пайдалануға
арналған тауарларға қатысты кедендік бақылау осы Кодекске және (немесе) кеден
одағына мүше мемлекеттердің халықаралық шартына сәйкес жүргізіледі.
467-бап. Жеке пайдалануға арналған тауарларды
кедендік декларациялау
1. Жеке пайдалануға арналған тауарларды кедендік декларациялауды жеке
тұлғалар кеден одағының кедендік шекарасы арқылы өткізілген кезде кеден органына
тауарларды бір мезгілде көрсете отырып жүзеге асырады.
2. Жазбаша нысанда кедендік декларациялауға:
1) иесіз жөнелтілетін багажда немесе тасымалдаушы жеке тұлғаның мекенжайына
жеткізетін, жеке пайдалануға арналған тауарлар;
2) тарифтік емес және техникалық реттеу шараларынан басқа, оларға қатысты
тыйым салулар мен шектеулер қолданылатын кез келген тәсілмен өткізілетін жеке
пайдалануға арналған тауарлар;
3) кез келген тәсілмен өткізілетін, оның ішінде құны және (немесе) саны
мұндай тауарларды кеден одағына мүше мемлекеттердің халықаралық шартында
белгіленген кедендік төлемдер мен салықтарды төлеуден босатылатын өткізу
нормаларынан асатын, уақытша әкелінетін жеке пайдалануға арналған тауарлар;
4) кеден одағына мүше мемлекеттердің аумағында тіркелген жеке пайдалануға
арналған көлік құралдарын қоспағанда, кеден одағының кедендік аумағынан уақытша
әкетілетін және мұндай аумаққа қайта әкелінетін, кез келген тәсілмен өткізілетін
жеке пайдалануға арналған көлік құралдары;
5) кеден одағына мүше мемлекеттердің заңнамасында және (немесе) халықаралық
шартында белгіленген жағдайларда, кеден одағына мүше мемлекеттердің валютасы,
бағалы қағаздар және (немесе) валюталық құндылықтар;
6) мәдени құндылықтар;
7) иесімен жөнелтіліп әкелінетін багажда, егер оларды өткізетін жеке тұлғада
иесіз жөнелтілген багаж болса, жеке пайдалануға арналған тауарлар;
8) кеден одағының кеден заңнамасында айқындалған өзге де тауарлар жатады.
3. Жеке пайдалануға арналған тауарларды кедендік декларациялау жолаушының
кедендік декларациясы қолданыла отырып, жазбаша нысанда жүргізіледі.
Жолаушының кедендік декларациясының нысаны, оны толтыру, беру және тіркеу
тәртібі Кеден одағы комиссиясының шешімімен айқындалады.
4. Жеке тұлға өз қалауы бойынша жолаушының кедендік декларациясын қолдана
отырып, жазбаша нысанда кедендік декларациялауға жатпайтын жеке пайдалануға
арналған тауарларға кедендік декларациялау жүргізуге құқылы.
5. Он алты жасқа толмаған жеке тұлғаның жеке пайдалануға арналған тауарларын
кедендік декларациялауды, оны алып жүретін тұлға (ата-анасының бірі, осы тұлғаны
асырап алушы, қорғаншысы немесе қамқоршысы, оны алып жүретін өзге де тұлға не алып
жүретін тұлғалар болмаған кезде тасымалдаушының өкілі, ал ата-аналарының, асырап
алушылары, қорғаншылары немесе қамқоршылары алып жүрмей, кәмелеттік жасқа толмаған
адамдар тобының ұйымдасып шығуы (кіруі) кезінде – топ жетекшісі не тасымалдаушының
өкілі) жүргізеді.
6. Қайтыс болғандардың денесі (сүйектері) салынған табыттарды және мәйіті
(күлі) салынған сауыттарды кеден одағының кедендік шекарасы арқылы өткізу кезінде
кедендік декларациялауды қайтыс болған адамның денесі (сүйектері) салынған табытты
немесе мәйіті (күлі) салынған сауыттарды алып жүретін тұлға осы тармақтың екінші
және үшінші бөліктерінде көрсетілген құжаттарды табыс ете отырып, еркін нысанда
өтініш беру жолымен жүзеге асырады.
Қайтыс болғандардың мәйіті (күлі) салынған сауыттарды және денесі (сүйектері)
салынған табыттарды кеден одағының кедендік шекарасынан әкету кезінде мынадай
құжаттар табыс етіледі:
1) кеден одағына мүше мемлекеттердің азаматтық хал актілерін тіркеу үшін
белгіленген тәртіппен азаматтық хал актілерінің жазу бөлімдері беретін, өлгені
туралы куәлік не өлгені туралы медициналық куәлік не көрсетілген құжаттардың
нотариат куәландырған көшірмелері;
2) қайта көмген жағдайда, эксгумация мүмкіндігі туралы жергілікті мемлекеттік
санитариялық қадағалау органдарының еркін нысанда жазылған қорытындысы;
3) мырыш табыттарын дәнекерлеу жөніндегі жерлеу қызметін көрсетуді жүзеге
асыратын мамандандырылған ұйымның оларда бөгде салымдардың жоқтығын көрсете отырып,
қайтыс болған адамның заттары мен құндылықтары қайтыс болған адамның денесімен
(сүйектерімен) бірге жөнелтілген жағдайда, олардың тізімдемесі қоса беріле отырып,
еркін нысанда жазылған актісі (анықтамасы) табыс етіледі;
Қайтыс болғандардың мәйіті (күлі) салынған сауыттарды және денелері
(сүйектері) салынған табыттарды кеден одағының кедендік аумағына әкелу кезінде
мынадай құжаттар:
1) өлгені туралы жөнелтуші елдің уәкілетті мекемесі берген куәлік не өлгені
туралы медициналық куәлік немесе осы құжаттардың көшірмелері;
2) мырыш табыттарын дәнекерлеу жөніндегі жерлеу қызметін көрсетуді жүзеге
асыратын ұйымның оларда бөгде салымдардың жоқтығын көрсете отырып, қайтыс болған
адамның заттары мен құндылықтары қайтыс болған адамның денесімен (сүйектерімен)
бірге жөнелтілген жағдайда, олардың тізімдемесі қоса беріле отырып, еркін нысанда
жазылған актісі (анықтамасы) табыс етіледі.
468-бап. Жеке пайдалануға арналған тауарларды
декларациялау кезінде құжаттарды табыс ету
1. Жолаушылар кедендік декларациясын беру кеден органына онда мәлімделген
мәліметтерді растайтын құжаттардың табыс етілуімен ілесе жүруге тиіс.
Мұндай құжаттарға:
1) жеке басын куәландыратын құжаттар (оның ішінде кәмелетке толмаған
адамның);
2) кәмелетке толмаған адамның асырап алынғаны, қорғаншылығын, қамқоршылығын
растайтын құжаттар;
3) декларацияланатын жеке пайдалануға арналған тауарлардың құнын растайтын
құжаттар;
4) көлік (тасымалдау) құжаттары;
5) кедендік төлемдер мен салықтарды төлеу жөніндегі жеңілдіктерге құқықты
растайтын, оның ішінде жеке тұлғаның жеке пайдалануға арналған тауарларды уақытша
әкелуін (әкетуін) растайтын, сондай-ақ жеке тұлғаны босқын, мәжбүрлі қоныс аударушы
не Қазақстан Республикасының заңнамасында айқындалған тәртіппен тұрақты тұруға
қоныс аударушы деп тануды растайтын құжаттар;
6) тарифтік емес және техникалық реттеу шараларынан басқа, тыйым салулар мен
шектеулердің сақталуын растайтын құжаттар;
7) жеке пайдалануға арналған көлік құралын сәйкестендіруге мүмкіндік беретін
мәліметтер бар құжаттар;
8) жеке пайдалануға арналған көлік құралын иемдену, пайдалану және (немесе)
билік ету құқығын растайтын құжаттар;
9) кеден одағының кеден заңнамасына сәйкес табыс етілуі көзделген басқа да
құжаттар мен мәліметтер жатады.
2. Иесіз жөнелтілетін багажбен өткізілетін жеке пайдалануға арналған
тауарларды кедендік декларациялау кезінде осы баптың 1-тармағында көрсетілген
құжаттарға қосымша оның кеден одағының кедендік шекарасы арқылы өткізілуі кезінде
жеке тұлғаға берілген, кеден органы ресімдеген жолаушылар кедендік декларациясының
данасы табыс етіледі.
Жолаушылар кедендік декларациясын жоғалту себебі бойынша немесе өзге де
себептер бойынша оны табыс етпеген кезде, егер жеке тұлға басқаша дәлелдей алмаса,
иесіз жөнелтілетін багажбен әкелінген жеке пайдалануға арналған тауарлар кедендік
төлемдер мен салықтарды төлеуден босатылған тауарларды әкелудің құндық, сандық,
салмақтық нормаларынан асыра әкелінген тауарлар ретінде қарастырылады.
469-бап. Жеке пайдалануға арналған тауарларды
кедендік декларациялау кезінде қос
дәліз жүйесін қолдану
1. Кеден одағының кедендік аумағына келу немесе осы аумақтан кету орындарында
жеке пайдалануға арналған тауарларды кедендік декларациялау мақсатында қос дәліз
жүйесі қолданылуы мүмкін.
2. Қос дәліз жүйесін қолдану кеден одағының кедендік шекарасы арқылы өтетін
жеке тұлғаның жеке пайдалануға арналған тауарларды жазбаша нысанда кедендік
декларациялауды және кедендік операцияларды жасау үшін тиісті дәлізді («жасыл»
немесе «қызыл») дербес таңдауын көздейді.
3. Тауарлардың кеден одағының кедендік аумағына келу және осы аумақтан кету
орындарында қос дәліз жүйесін жайластыруға қолданылатын талаптар Кеден одағы
комиссиясының шешімімен айқындалады.
470-бап. Жеке пайдалануға арналған тауарларды
уақытша әкелу
1. Шетелдік жеке тұлғалар кеден одағының кедендік аумағында өзінің болуы
кезеңіне кедендік төлемдер мен салықтарды төлеуден босатылған көлік құралдарын
қоспағанда, тізбесі кеден одағына мүше мемлекеттердің халықаралық шартында
айқындалған жеке пайдалануға арналған тауарларды кеден одағының кедендік аумағына
уақытша әкелуге құқылы.
Уақытша әкелінген, жеке пайдалануға арналған тауарлар жазбаша нысанда
кедендік декларациялауға жататын жағдайларда, мұндай тауарларды уақытша әкелу
мерзімін кеден органы шетелдік жеке тұлғаның кеден одағының кедендік аумағында болу
ұзақтығын ескере отырып, оның өтінішін негізге ала отырып белгілейді.
2. Шетелдік жеке тұлғалар кеден одағының кедендік аумағына шет мемлекеттердің
аумағында тіркелген жеке пайдалануға арналған көлік құралдарын өзінің уақытша болуы
мерзіміне, бірақ бір жылдан аспайтын мерзімге кедендік төлемдер мен салықтарды
төлеуден босатыла отырып, уақытша әкелуге құқылы.
Шетелдік жеке тұлғаның дәлелді өтініші бойынша кеден органдары жеке
пайдалануға арналған көлік құралдарын уақытша әкелу мерзімін мұндай көлік
құралдарын уақытша әкелген күннен бастап бір жыл шегінде ұзартуы мүмкін.
3. Жеке пайдалану үшін уақытша әкелінген тауарларды, оның ішінде көлік
құралдарын пайдалану және (немесе) оларға билік ету құқығын кеден одағының кедендік
аумағында басқа тұлғаға беруге кеден одағының кеден заңнамасында белгіленген
тәртіппен оларды кедендік декларациялау және кедендік төлемдер мен салықтар
төленген жағдайларда жол беріледі.
4. Жеке пайдалану үшін уақытша әкелінген тауарлар кеден одағының кедендік
аумағынан кез келген кеден органы арқылы қайта әкетілуі мүмкін.
5. Егер жеке пайдалану үшін уақытша әкелінген тауарлар белгіленген мерзім
өткен соң әкетілмеуіне байланысты кеден одағының кедендік аумағында болса, мұндай
тауарларға қатысты кеден одағының кеден заңнамасында белгіленген тәртіппен кедендік
баждар, салықтар алынады.
6. Жеке пайдалану үшін уақытша әкелінген тауарлар аварияның немесе
еңсерілмейтін күш әсерінің салдарынан қайтарымсыз жоғалған жағдайда, кеден
органдары аварияны немесе еңсерілмейтін күш әсерін таныған жағдайларда мұндай
тауарларды кеден одағының кедендік аумағынан қайта әкету жүргізілмеуі мүмкін.
471-бап. Жеке тұлғалардың жеке пайдалануына арналған
тауарларды уақытша әкетуі
1. Кеден одағына мүше мемлекеттердің жеке тұлғалары жеке пайдалануға арналған
тауарларды кеден одағының кедендік аумағынан өзінің шет мемлекеттің аумағында
уақытша болуы мерзіміне уақытша әкетуге және кедендік баждарды, салықтарды төлеуден
босатыла отырып, оларды қайта әкелуге құқылы.
2. Егер жеке пайдалану үшін уақытша әкетілетін тауарларды сәйкестендіру
оларды кедендік әкелу баждарын, салықтарды төлеуден босата отырып қайта әкелуге
жағдай жасайтын болса, жеке тұлғаның өтініші бойынша кеден органы осындай
сәйкестендіруді жүргізеді. Тауарларды сәйкестендіру туралы жолаушылар кедендік
декларациясында көрсетіледі, оның бір данасы тауарларды әкететін жеке тұлғаға
беріледі.
Мұндай сәйкестендірудің болмауы кеден органына бұл тауарлардың кеден одағының
кедендік аумағынан уақытша әкетілгенінен кейін қайта әкелінетіні кеден одағының
кеден заңнамасында айқындалған тәртіппен расталған жағдайда жеке тұлғалардың
кедендік әкелу баждарын, салықтарды төлеуден босатыла отырып, жеке пайдалануға
арналған тауарларды қайта әкелуіне кедергі болмайды.
3. Уақытша әкетілген жеке пайдалануға арналған көлік құралдарымен олардың
кеден одағының кедендік аумағы шегінен тысқары жерлерде болуы кезінде қажет болған
техникалық қызмет көрсету немесе жөндеу жөніндегі операцияларды жасауға жол
беріледі.
4. Жеке пайдалану үшін уақытша әкетілген көлік құралы тиісті уәкілетті
мемлекеттік органдарда есепке алынуға (тіркеуге) жататын көлік құралының
бөлшектерін ауыстыруға байланысты жөнделген кезде, Қазақстан Республикасының
азаматтық заңнамасына сәйкес жасалған шарттың талаптарына сәйкес кепілдік беріп
жөндеу немесе қызмет көрсету жүзеге асырылған не оның аварияның немесе
еңсерілмейтін күш әсерінің салдарынан зақымдануынан кейін жеке пайдалануға арналған
көлік құралын қалпына келтіру үшін қажетті жөндеу жүзеге асырылған жағдайларды
қоспағанда, ауыстырылған бөлік кедендік декларациялауға жатады.
472-бап. Жеке пайдалануға арналған тауарларға
қатысты кедендік баждар мен салықтарды төлеу
1. Жеке тұлғалар толтыру нысаны мен тәртібі Кеден одағы комиссиясының
шешімімен айқындалатын кедендік кіріс ордерінің негізінде жеке пайдалануға арналған
тауарларды жазбаша нысанда кедендік декларациялау кезінде кедендік баждарды,
салықтарды төлейді.
Кедендік кіріс ордерінің бір данасы кедендік баждарды, салықтарды төлеген
тұлғаға табыс етіледі.
Кеден одағының кедендік шекарасы арқылы өткізілетін жеке пайдалануға арналған
тауарларға қатысты кедендік кіріс ордерін толтыруды және кедендік баждарды,
салықтарды есептеуді кеден органының лауазымды адамы жүргізеді.
2. Жеке тұлғалар кеден одағының кедендік шекарасы арқылы өткізілетін жеке
пайдалануға арналған тауарларға қатысты кедендік баждарды, салықтарды кедендік
баждардың, салықтардың бірыңғай ставкалары бойынша немесе осы Кодекстің 126-бабына
сәйкес қолданылатын кедендік баждар, салықтар бойынша есептелген кедендік
баждардың, салықтардың сомасына тең жиынтық кедендік төлем түрінде төлейді.
3. Кедендік баждардың, салықтардың бірыңғай ставкалары кеден одағына мүше
мемлекеттердің халықаралық шартында белгіленеді.
4. Жеке пайдалануға арналған тауарларға қатысты кедендік баждардың,
салықтардың бірыңғай ставкаларын, жиынтық кедендік төлемді қолдану тәртібі,
кедендік баждарды, салықтарды төлеу бойынша міндеттің туындауы және тоқтатылуы,
сондай-ақ оларды төлеу мерзімдері кеден одағына мүше мемлекеттердің халықаралық
шартында айқындалады.
473-бап. Жеке пайдалануға арналған тауарлардың кедендік
құны
1. Жеке пайдалануға арналған тауарлардың кедендік құны жеке пайдалануға
арналған тауарлардың құны туралы мәліметтер бар құжаттардың түпнұсқаларымен
расталған, мұндай тауарлардың жеке тұлға мәлімдеген құны негізінде айқындалады.
Жеке тұлғалардың жеке пайдалануға арналған тауарларды кеден одағының кедендік
аумағына әкелуі кезінде тауарлардың кеден құнына олардың кеден одағының кедендік
аумағына келгеніне дейін және келгенінен кейін тауарларды тасымалдау және
сақтандыру бойынша шығыстар енгізілмейді.
2. Жеке пайдалануға арналған тауарларды өткізетін жеке тұлғада қажетті
құжаттар және (немесе) олардың құны туралы мәліметтер болмаған жағдайда не тұлға
табыс еткен құжаттар және (немесе) мәліметтер дұрыс болып табылмайды деп ұйғаруға
негізделген себептер болған кезде, кеден органының лауазымды адамы тауарлардың
кедендік құнын ұқсас тауарларға кеден органының иелігінде бар баға ақпаратының
негізінде, оның ішінде ұқсас тауарларды бөлшек саудада сатуды жүзеге асыратын
шетелдік фирмалардың каталогтарында көрсетілген деректер негізінде айқындайды.
Жеке тұлға кедендік құнды айқындау үшін табыс етілген мәліметтердің
дұрыстығын дәлелдеуге құқылы.
Осы бапты қолдану мақсаты үшін ұқсас тауар деп әкелінетін тауардың
сипаттамаларына жақын, яғни өзінің мақсаты, қолданылуы, сапасы, техникалық және
өзге де сипаттамалары бойынша әкелінетін тауармен сәйкес келетін сипаттамалары бар
тауар түсініледі.
474-бап. Жеке тұлғалар жеке пайдалану үшін өткізетін
көлік құралдарына арналған қосалқы бөлшектер
мен отын
1. Жеке тұлғалар кеден одағының кедендік аумағына уақытша әкелген жеке
пайдалануға арналған көлік құралдарын жөндеу үшін қажетті қосалқы бөлшектер
кедендік баждарды, салықтарды төлеуден босатыла отырып, мұндай көлік құралдарын
уақытша әкелу мерзімінен аспайтын мерзімге уақытша әкелінуі мүмкін.
2. Жеке тұлғалар кеден одағының кедендік шекарасы арқылы өткізетін жеке
пайдалануға арналған көлік құралдарының конструкциясында көзделген бактардағы отын
кедендік баждар, салықтар төленбей, кеден одағының кедендік аумағына әкелінуі
немесе тиісінше осы аумақтан әкетілуі мүмкін.
57-тарау. Керек-жарақтарға қатысты кедендік
операцияларды жасау ерекшеліктері
475-бап. Осы тараудың қолданылу аясы
1. Керек-жарақтарды кеден одағының кедендік шекарасы арқылы өткізу осы
тараудың ережелеріне сәйкес, ал осы тараумен реттелмеген бөлігінде, - кеден
одағының кеден заңнамасында белгіленген тәртіпке сәйкес жүзеге асырылады.
2. Керек-жарақтарды кеден одағының кедендік шекарасы арқылы өткізу кедендік
баждар, салықтар төленбей және тарифтік емес реттеу шаралары қолданылмай жүзеге
асырылады.
3. Осы тараудың ережелері жеке тұлғалардың жеке пайдалану үшін қолданатын
көлік құралдарындағы тауарларға қатысты қолданылмайды.
476-бап. Керек-жарақтарға қатысты кедендік операцияларды
жасау ерекшеліктері
1. Кеден одағының кедендік аумағына әкелу кезінде керек-жарақтарға қатысты
кедендік операциялар келу орындарында, кеден одағының кедендік аумағынан әкету
кезінде – халықаралық тасымалдауды бастау орындарында не кету орындарында
жүргізіледі.
2. Керек-жарақтар тауарларды кедендік рәсімдермен орналастырмай кедендік
декларациялауға жатады.
Керек-жарақтарды кедендік декларациялау кезінде кедендік декларация ретінде
тауарларға арналған декларация, көліктік (тасымалдау), коммерциялық және (немесе)
өзге де құжаттар пайдаланылуы мүмкін.
Керек-жарақтарды кедендік декларациялау кезінде кедендік декларацияда
көрсетілуге жататын мәліметтердің тізбесі Кеден одағы комиссиясының шешімімен
айқындалады.
3. Керек-жарақтарға қатысты кедендік операциялар тіркелген еліне немесе су,
әуе кемелерінің немесе поездардың ұлттық тиесілігіне қарамастан, бірдей жасалады.
477-бап. Керек-жарақтарды пайдалану
1. Жолаушылардың және су кемелерінің экипаж мүшелерінің тұтынуына арналған
керек-жарақтар және осы кемелерді қалыпты пайдалану және оларға техникалық қызмет
көрсету үшін қажетті керек-жарақтар, егер экипаж осы уақытта кемені тастап кетпесе,
жолаушылардың және экипаж мүшелерінің санына, сондай-ақ аялдау ұзақтығына тиісті
мөлшерде олардың кеден одағының кедендік аумағында болуы, соның ішінде су кемелерін
докта, верфьте немесе кеме жөндеу зауытында жөндеу кезінде осы кемелерде тұтынылуы
және пайдаланылуы мүмкін.
2. Әуе кемелерінің кеден одағының кедендік аумағында орналасқан бір әуежайға
немесе бірнеше әуежайға жоспарланған қонуы кезінде осы кемелерді қалыпты
пайдалануға және техникалық қызмет көрсетуге арналған керек-жарақтар және әуе
кемелерінің қону пункттерінде болуы кезінде және олардың арасында ұшу кезінде
экипаж мүшелерінің және жолаушылардың тұтынуына арналған керек-жарақтар әуе
кемелерінің қону пункттерінде болуы кезінде және олардың арасында ұшу кезінде
пайдаланылуы мүмкін.
3. Әуе кемелерінің жолаушылары мен экипаж мүшелеріне сатуға арналған керек-
жарақтар, оларды осы кемелердің борттарында пайдалану мақсатынсыз сату осы
кемелердің борттарында жүзеге асырылған жағдайда әуе кемелерінің кеден одағының
кедендік аумағында болуы кезінде сатылуы мүмкін.
4. Поездар жолаушыларының және поезд бригадалары жұмыскерлерінің пайдалануына
арналған керек-жарақтар және осы поездарды қалыпты пайдалану және оларға техникалық
қызмет көрсету үшін қажетті керек-жарақтар осы поездардың жүру жолында немесе
аралық тоқтау не кеден одағының кедендік аумағында тұру пункттерінде жолаушылардың
және поезд бригадалары жұмыскерлерінің санына, сондай-ақ тұру ұзақтығына және жолда
болу уақытына сәйкес мөлшерде тұтынылуы және пайдаланылуы мүмкін.
5. Кеден органдары тасымалдаушыны су кемелерінің, әуе кемелерінің немесе
поездардың кеден одағының кедендік аумағында болуы кезінде осы тарауда көзделген
керек-жарақтарды пайдаланудың шарттарын сақтауды қамтамасыз ету үшін қажетті
шараларды қолдануға міндеттеуге құқылы. Кеден органының шешімі бойынша керек-
жарақтар сақталатын орын кедендік пломбалар мен мөрлерді қою жолымен мөрленуі
мүмкін.
6. Егер осы тарауда көзделген шарттар сақталса, кеден органының рұқсатымен
керек-жарақтар уақытша түсірілуі, тиісінше жүктерді, жолаушыларды және (немесе)
багажды халықаралық тасымалдауды жүзеге асыратын басқа да кемелерге немесе басқа да
поездарға берілуі мүмкін.
7. Керек-жарақтарды осы тарауда көзделмеген мақсатта пайдалануға олар ішкі
тұтыну немесе экспорт үшін шығарудың кедендік рәсімдерімен орналастырылған кезде
жол беріледі.
8-бөлім. КЕДЕН ОРГАНДАРЫНДА ҚЫЗМЕТ ӨТКЕРУ тәртібі
58-тарау. КЕДЕН ОРГАНДАРЫНДА ҚЫЗМЕТ ӨТКЕРУ тәртібі
478-бап. Кеден органдарындағы қызмет
1. Кеден органдарындағы қызмет Қазақстан Республикасының заңнамалық
актілеріне және Қазақстан Республикасы Президенті мен Үкіметінің актілеріне сәйкес
өз құзыреті шегінде кеден органдарының міндеттерін, құқықтарын және міндеттемелерін
іске асыру жөніндегі кәсіби қызметті жүзеге асыратын, сондай-ақ құқық қорғау
органдарының функцияларын орындайтын Қазақстан Республикасы азаматтарының
мемлекеттік қызметінің арнайы түрі болып табылады.
2. Кеден органдарында қызмет өткеру тәртібі осы Кодекспен, "Құқық қорғау
қызметі туралы" Қазақстан Республикасының Заңымен,сондай-ақ осы Кодекске, "Құқық
қорғау қызметі туралы" Қазақстан Республикасының Заңына қайшы келмейтін бөлігінде
Қазақстан Республикасының еңбек заңнамасымен және Қазақстан Республикасының
мемлекеттік қызмет туралы заңнамасымен реттеледі.
Ескерту. 478-бапқа өзгерту енгізілді - ҚР 2011.01.06 N 379-IV (алғашқы ресми
жарияланғанынан кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі) Заңымен.
479-бап. Кеден органдарына қызметке қабылдау
1. Кеден органдарына қызметке Қазақстан Республикасының әрекетке қабілетті,
өзінің жеке, моральдық, іскерлік, кәсіби қасиеттері, денсаулық жағдайы, дене
бітімінің дамуы және білім деңгейі жағынан өзіне жүктелген міндеттерді орындауға
қабілетті азаматтары қабылданады.
2. Кеден органдарына қызметке қабылдау үшін:
1) қызметке жарамдылығы туралы ішкі істер органдарының әскери-дәрігерлік
комиссияҒсының медициналық қорытындысы болуы;
2) міндетті арнаулы тексерудің болуы;
3) Қазақстан Республикасының мемлекеттік қызмет туралы заңнамасында
белгілеген біліктілік талаптарына сәйкес болуы қажет.
3. Кеден органдарына қызметке орналасқаннан кейін арнаулы атақ берілмей, үш
айға дейін сынақ мерзімі белгіленеді.
4. Қазақстан Республикасының мемлекеттік қызмет туралы заңнамасымен
айқындалатын негіздер бойынша, сондай-ақ жағымсыз себептермен мемлекеттік қызметтен
босатылған адамдарды кеден органдарына қызметке қабылдауға болмайды.
5. Алып тасталды - ҚР 2011.01.06 N 379-IV (алғашқы ресми жарияланғанынан
кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі) Заңымен.
Ескерту. 479-бапқа өзгерту енгізілді - ҚР 2011.01.06 N 379-IV (алғашқы ресми
жарияланғанынан кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі) Заңымен.
480-бап. Жаңадан қабылданғандардың кеден органдарында
қызмет өткеру ерекшеліктері
Кеден органдарына қызметке жаңадан қабылданған, орналасқан адамдар кеден ісі
саласындағы уәкілетті орган белгілеген тәртіппен кеден бекеттерінде, кедендерде
және кеден ісі саласындағы уәкілетті органның аумақтық бөлімшелерінде міндетті
тағылымдамадан өтеді.
481-бап. Кеден органдарының лауазымды адамдарын қызметке
тағайындау және қызметтен босату тәртібі
1. Кеден ісі саласындағы уәкілетті органның басшысы, оның орынбасарлары,
сондай-ақ кеден ісі саласындағы уәкілетті органның аумақтық бөлімшелерінің
басшылары Қазақстан Республикасының заңнамасына сәйкес қызметке тағайындалады және
қызметінен босатылады.
2. Кеден органдарының өзге лауазымды адамдары Қазақстан Республикасының
мемлекеттік қызмет туралы заңнамасында белгіленген тәртіппен тағайындалады және
қызметінен босатылады.
3. Кеден органдарының лауазымды адамдарына кеден ісі саласындағы уәкілетті
орган белгілеген тәртіппен қызметтік куәлік пен жеке нөмірлі мөр беріледі.
482-бап. Кеден органы лауазымды адамының анты
Кеден органының лауазымды адамы кеден ісі саласындағы уәкілетті орган
белгілеген тәртіппен Қазақстан халқына адал болуға ант береді.
483-бап. Кеден органдары лауазымды адамдарының нысанды
киімі
1. Құқық қорғау органдарының функцияларын атқаратын кеден органдарының
лауазымды адамдарына арнаулы атақтар беріледі.
Құқық қорғау органдарының функцияларын атқаратын кеден органдарының арнаулы
атақтар берілетін лауазымды адамдарының тізбесін және соларға сәйкес шекті арнаулы
атақтарды Қазақстан Республикасының Үкіметі бекітеді.
2. Осы баптың 1-тармағында көрсетілген лауазымды адамдарды қоспағанда, кеден
органдарының лауазымды адамдары нысанды киіммен (погонсыз) қамтамасыз етіледі.
3. Нысанды киімнің және нысанды киімнің (погонсыз) үлгілерін, онымен
қамтамасыз етудің заттай нормаларын және айырым белгілерін Қазақстан
Республикасының Үкіметі бекітеді.
Нысанды киім және нысанды киім (погонсыз) киіп жүру тәртібін кеден ісі
саласындағы уәкілетті орган белгілейді.
Ескерту. 483-бапқа өзгерту енгізілді - ҚР 2011.01.06 N 379-IV (алғашқы ресми
жарияланғанынан кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі) Заңымен.
484-бап. Кеден органдарының лауазымды адамдарына арнаулы
атақтар беру тәртібі
Ескерту. 484-бап алып тасталды - ҚР 2011.01.06 N 379-IV (алғашқы ресми
жарияланғанынан кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі) Заңымен.
485-бап. Арнаулы атақтарда болу мерзімдері
Ескерту. 485-бап алып тасталды - ҚР 2011.01.06 N 379-IV (алғашқы ресми
жарияланғанынан кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі) Заңымен.
486-бап. Кезекті арнаулы атақты мерзімінен бұрын
беру тәртібі
Ескерту. 486-бап алып тасталды - ҚР 2011.01.06 N 379-IV (алғашқы ресми
жарияланғанынан кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі) Заңымен.
487-бап. Кезекті арнаулы атақты беруді тоқтата тұру
тәртібі
Ескерту. 487-бап алып тасталды - ҚР 2011.01.06 N 379-IV (алғашқы ресми
жарияланғанынан кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі) Заңымен.
488-бап. Арнаулы атақтан айыру
Ескерту. 488-бап алып тасталды - ҚР 2011.01.06 N 379-IV (алғашқы ресми
жарияланғанынан кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі) Заңымен.
489-бап. Кеден органының лауазымды адамын ротациялау
тәртібі
1. Кеден органының лауазымды адамына сол кеден органында не сол жердегі басқа
кеден органына немесе басқа жерге қызметке ротациялау кеден ісі саласындағы
уәкілетті орган белгілеген тәртіпке сәйкес жүзеге асырылады.
2. Кеден ісі саласындағы уәкілетті органның құрылымдық бөлімшелерінің
басшылары, сондай-ақ кеден ісі саласындағы уәкілетті органның аумақтық
бөлімшелерінің, кедендердің, мамандандырылған кеден мекемелерінің басшылары және
олардың орынбасарлары атқаратын басшылық қызметінде үздіксіз болғанына бес жыл
өткеннен кейін сол кеден органында не басқа кеден органына ротациялануға жатады.
3. Кеден органының лауазымды адамын басқа жерге қызметке ротациялаған кезде
оған өтем төлеу және аталған лауазымды адамға өзге де шығыстарын өтеу Қазақстан
Республикасының заңнамасында белгіленген тәртіппен жүзеге асырылады.
Ескерту. 489-бапқа өзгерту енгізілді - ҚР 2011.11.09 N 490-IV (алғашқы ресми
жарияланғанынан кейiн күнтiзбелiк он күн өткен соң қолданысқа енгiзiледi) Заңымен.
490-бап. Кеден органдарында қызметті тоқтату үшін
негіздер
1. Кеден органдарындағы қызметті тоқтату үшін мынадай жағдайлардың бірі:
1) осы баптың 2-тармағында белгіленген тәртіппен кеден одағы лауазымды
адамының жұмыстан босатылуы;
2) кеден органы лауазымды адамының Қазақстан Республикасының азаматтығынан
айырылуы;
3) кеден органы лауазымды адамының Қазақстан Республикасының заңында
белгіленген тәртіппен әрекетке қабілетсіз немесе хабар-ошарсыз кетті деп танылуы;
4) кеден органы лауазымды адамының қайтыс болуы;
5) кеден органы лауазымды адамының мемлекеттік қызметте болуына байланысты
міндеттерді және шектеулерді сақтамауы;
6) кеден органының лауазымды адамына қатысты соттың айыптау үкімінің заңды
күшіне енуі немесе ақталмайтын негіздер бойынша қылмыстық істің тоқтатылуы негіз
болып табылады.
2. Кеден органдарының лауазымды адамдары:
1) денсаулық жағдайына байланысты;
2) штаттың қысқартылуына байланысты;
3) өз қалауы бойынша;
4) аттестаттау нәтижелері бойынша белгіленген қызметке сәйкес еместігіне
байланысты;
5) сынақ мерзімі ішінде кеден органдарындағы қызметке жарамсыздығы анықталған
жағдайда;
6) кеден органының лауазымды адамы беделін түсіретін әрекет жасаған кезде;
7) кеден органының лауазымды адамы қызмет тәртібін үнемі бұзғаны үшін;
8) Қазақстан Республикасының заңдарында көзделген өзге де жағдайларда
жұмыстан босатылады.
3. Алып тасталды - ҚР 2011.01.06 N 379-IV (алғашқы ресми жарияланғанынан
кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі) Заңымен.
Ескерту. 490-бапқа өзгерту енгізілді - ҚР 2011.01.06 N 379-IV (алғашқы ресми
жарияланғанынан кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі) Заңымен.
59-тарау. Дене күшін, арнаулы құралдар мен атыс
қаруын қолдану Ескерту. 59-тарау алып тасталды - ҚР 2011.01.06 N 379-IV (алғашқы ресми
жарияланғанынан кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі) Заңымен.
60-тарау. Кеден органдарының лауазымды адамдарын
материалдық қамтамасыз ету және әлеуметтік
қорғау
496-бап. Кеден органдарының лауазымды адамдарына
еңбекақы төлеу
1. Кеден органдарының лауазымды адамдарына ақшалай үлес Қазақстан
Республикасының Президенті бекітетін, бюджет қаражаты мен Қазақстан Республикасы
Ұлттық Банкінің сметасы (бюджеті) есебінен қамтылатын, Қазақстан Республикасы
мемлекеттік органдарының қызметкерлеріне еңбекақы төлеудің бірыңғай жүйесі
негізінде белгіленеді және Қазақстан Республикасының заңнамасында белгіленген
тәртіппен ақшалай қаражатты, қызмет атқарудың ерекше жағдайлары үшін үстеме ақыны
қамтиды.
2. Алып тасталды - ҚР 2011.01.06 N 379-IV (алғашқы ресми жарияланғанынан
кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі) Заңымен.
Ескерту. 496-бапқа өзгерту енгізілді - ҚР 2011.01.06 N 379-IV (алғашқы ресми
жарияланғанынан кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі) Заңымен.
497-бап. Кеден органдарының лауазымды адамдарын
көтермелеу
1. Қызметтік мiндеттерiн үлгілi орындағаны және қызметтегі жоғары
көрсеткіштері үшiн кеден органдарының лауазымды адамдарын көтермелеудің мынадай
түрлерi:
алғыс жариялау;
бiржолғы ақшалай сыйақы беру;
бағалы сыйлықпен марапаттау;
Құрмет грамотасымен марапаттау;
«Кеден қызметінің үздiк қызметкері» төс белгiсiмен марапаттау;
«Кеден қызметiнiң еңбек сiңiрген қызметкерi» Құрмет белгiсiмен марапаттау;
«Кеден органдарындағы мінсіз қызметі үшін» 3, 2, 1-дәрежелі ведомстволық
медалімен марапаттау;
«Кедендік ынтымақтастықты дамытқаны үшін» ведомстволық медалімен марапаттау;
«Кеден қызметінің ардагері» ведомстволық медалімен марапаттау;
Қазақстан Республикасының заңнамасында көзделген өзге де көтермелеу нысандары
көзделеді.
2. Көтермелеу ретiнде бұрын берілген тәртiптiк жазаны мерзiмiнен бұрын алып
тастау қолданылуы мүмкiн.
Ескерту. 497-бапқа өзгерту енгізілді - ҚР 2011.01.06 N 379-IV (алғашқы ресми
жарияланғанынан кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі) Заңымен.
498-бап. Кеден органы лауазымды адамының демалысы
Кеден органдарының лауазымды адамдарына екі лауазымдық жалақы мөлшерінде
сауықтыруға арналған жәрдемақы төлене отырып, ұзақтығы күнтізбелік отыз күн жыл
сайынғы ақы төленетін демалыс берiледi.
499-бап. Кеден органдарының лауазымды адамдарын
зейнетақымен қамсыздандыру
Кеден органдарының лауазымды адамдарын зейнетақымен қамсыздандыру Қазақстан
Республикасының зейнетақымен қамсыздандыру туралы заңнамасына сәйкес жүзеге
асырылады.
500-бап. Кеден органдарының лауазымды адамдарын құқықтық
және әлеуметтік қорғау
Ескерту. 500-бап алып тасталды - ҚР 2011.01.06 N 379-IV (алғашқы ресми
жарияланғанынан кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі) Заңымен.
501-бап. Кеден органдары лауазымды адамдарының, оның
ішінде зейнеткерлікке шыққан адамдардың тұрғын
үй құқықтары
Ескерту. 501-бап алып тасталды - ҚР 2011.01.06 N 379-IV (алғашқы ресми
жарияланғанынан кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі) Заңымен.
502-бап. Кеден органдарының лауазымды адамдарына,
оның ішінде зейнеткерлікке шыққан адамдарға
медициналық қызмет көрсету
Кеден органының лауазымды адамдары және олармен бірге тұратын отбасы
мүшелері, сондай-ақ зейнеткерлікке шыққан адамдар Қазақстан Республикасының Үкіметі
белгілеген тәртіппен Қазақстан Республикасының тиісті мемлекеттік денсаулық сақтау
мекемелерінде медициналық қызмет көрсетуді пайдаланады.
61-тарау. КЕДЕН ОРГАНДАРЫНЫҢ ЖӘНЕ ОЛАРДЫҢ ЛАУАЗЫМДЫ
АДАМДАРЫНЫҢ ЖАУАПТЫЛЫҒЫ
503-бап. Кеден органдарының жауаптылығы
1. Кеден органдары Қазақстан Республикасының кеден заңнамасын бұзғаны үшін
Қазақстан Республикасының заңдарына сәйкес жауаптылықта болады.
2. Кеден органдарының Қазақстан Республикасының заңнамасына сәйкес келмейтін
актілерді шығаруы салдарынан келтірілген зиян кеден органдарының Қазақстан
Республикасының азаматтық заңнамасына сәйкес өтеуіне жатады.
504-бап. Кеден органдары лауазымды адамдарының
жауаптылығы
Кеден органдарының лауазымды адамдары заңсыз шешімдері, іс-әрекеттері
(әрекетсіздігі) үшін Қазақстан Республикасының заңдарына сәйкес тәртіптік,
әкімшілік, қылмыстық және өзге де жауаптылықта болады.
Қазақстан Республикасының
Президенті Н. Назарбаев
© 2012. Қазақстан Республикасы Әділет министрлігінің "Республикалық құқықтық ақпарат
орталығы" ШЖҚ РМК
О таможенном деле в Республике Казахстан
Архивная версия
Кодекс Республики Казахстан от 30 июня 2010 года № 296-IV
Сноска. См. Закон РК от 30 июня 2010 года № 298-IV "О введении в действие
Кодекса РК "О таможенном деле в Республике Казахстан".
Примечание РЦПИ!
До 1 января 2013 года по всему тексту Кодекса, за исключением подпункта
4) пункта 1 статьи 251, слова "идентификационный номер", "идентификационные
номера", "идентификационном номере", "идентификационного номера" считать
соответственно словами "регистрационный номер", "регистрационные номера",
"регистрационном номере", "регистрационного номера" согласно Закона РК от
30.06.2010 № 298-IV.
оглавление
Настоящий Кодекс определяет правовые, экономические и организационные основы
таможенного дела в Республике Казахстан и направлен на защиту суверенитета и
экономической безопасности Республики Казахстан, активизацию связей казахстанской
экономики в системе мировых экономических отношений и либерализацию
внешнеэкономической деятельности.
ОБЩАЯ ЧАСТЬ
РАЗДЕЛ 1. ОСНОВНЫЕ ПОЛОЖЕНИЯ
Глава 1. ОБЩИЕ ПОЛОЖЕНИЯ
Статья 1. Таможенное дело (регулирование) в Республике
Казахстан
1. Таможенным делом (регулированием) в Республике Казахстан признается
регулирование отношений на части таможенной территории таможенного союза
(территории Республики Казахстан), на которой Республика Казахстан обладает
исключительной юрисдикцией, связанных с перемещением товаров через таможенную
границу таможенного союза, их перевозкой по единой таможенной территории
таможенного союза под таможенным контролем, временным хранением, таможенным
декларированием, выпуском и использованием в соответствии с таможенными
процедурами, проведением таможенного контроля, уплатой таможенных платежей и
налогов, а также властных отношений между таможенными органами и лицами,
реализующими права владения, пользования и распоряжения указанными товарами.
2. Таможенное регулирование в Республике Казахстан осуществляется в
соответствии с таможенным законодательством таможенного союза, а в части, не
урегулированной таким законодательством, таможенным законодательством Республики
Казахстан.
3. Сферой таможенного дела является область государственного управления при
реализации таможенного дела.
Статья 2. Руководство в сфере таможенного дела
1. Непосредственное руководство в сфере таможенного дела осуществляет
уполномоченный орган в сфере таможенного дела.
2. Уполномоченный орган в сфере таможенного дела в соответствии с таможенным
законодательством таможенного союза и (или) законодательством Республики Казахстан:
1) ведет таможенную политику в Республике Казахстан;
2) разрабатывает и утверждает нормативные правовые акты, предусмотренные
настоящим Кодексом;
3) осуществляет руководство таможенными органами;
4) определяет полномочия ведомства, входящего в его состав;
5) разрабатывает и создает информационные системы, системы связи и системы
передач данных, технических средств таможенного контроля, а также средств защиты
информации;
6) принимает решения о включении в реестры на осуществление деятельности в
сфере таможенного дела;
7) осуществляет таможенное администрирование;
8) осуществляет таможенный контроль за перемещением через таможенную границу
таможенного союза товаров и транспортных средств;
9) обеспечивает на постоянной основе своевременное информирование участников
внешнеэкономической и иной деятельности в сфере таможенного дела, в том числе об
изменениях и дополнениях в таможенном законодательстве таможенного союза и (или)
Республики Казахстан;
10) ведет таможенную статистику;
11) осуществляет иные полномочия, предусмотренные настоящим Кодексом, иными
законами Республики Казахстан, актами Президента Республики Казахстан и
Правительства Республики Казахстан.
Статья 3. Таможенное законодательство Республики Казахстан
1. Таможенное законодательство Республики Казахстан основывается
на Конституции Республики Казахстан и состоит из:
1) настоящего Кодекса;
2) нормативных правовых актов, принятие которых предусмотрено настоящим
Кодексом.
Если международным договором, ратифицированным Республикой Казахстан,
установлены иные правила, чем те, которые содержатся в настоящем Кодексе, то
применяются правила международного договора.
2. В сфере таможенного дела применяются меры таможенно-тарифного
регулирования, запреты и ограничения, таможенное и налоговое законодательство
Республики Казахстан, действующие на день регистрации таможенной декларации или
иных таможенных документов, если иное не установлено настоящим Кодексом.
3. При перемещении товаров через таможенную границу таможенного союза с
нарушением требований, установленных таможенным законодательством Республики
Казахстан, применяются таможенное и налоговое законодательство Республики
Казахстан, меры таможенно-тарифного регулирования, запреты и ограничения,
действующие на день фактического пересечения товарами таможенной границы
таможенного союза, если иное не установлено настоящим Кодексом.
Если день фактического пересечения товарами таможенной границы таможенного
союза не установлен, применяются таможенное и налоговое законодательство Республики
Казахстан, меры таможенно-тарифного регулирования, запреты и ограничения,
действующие на день выявления нарушений установленных требований.
Статья 4. Основные понятия, используемые в настоящем
Кодексе
1. Основные понятия, используемые в настоящем Кодексе:
1) авария - вредное по своим последствиям происшествие технического,
технологического или иного характера, произошедшее с транспортными средствами и
(или) иными товарами, находящимися под таможенным контролем, повлекшее за собой не
предусмотренные таможенным законодательством таможенного союза и (или) Республики
Казахстан количественные и (или) качественные изменения, которые не вызваны
преднамеренными действиями собственника и (или) лица, во владении которых товары
находились на момент таких изменений, за исключением естественных изменений при
обычных условиях транспортировки, хранения и использования (эксплуатации), а также
чрезвычайных и непредотвратимых при этих условиях обстоятельств (непреодолимой
силы);
2) декларант - лицо, которое декларирует товары либо от имени которого
декларируются товары;
3) товары для личного пользования - товары, предназначенные для личных,
семейных, домашних и иных не связанных с осуществлением предпринимательской
деятельности нужд физических лиц, перемещаемые через таможенную границу таможенного
союза в сопровождаемом или несопровождаемом багаже, международных почтовых
отправлениях либо иным способом;
4) таможенный орган отправления - таможенный орган и (или) иной таможенный
орган государства-члена таможенного союза, который совершает таможенные операции,
связанные с помещением товаров под таможенную процедуру таможенного транзита;
5) таможенная пошлина - обязательный платеж, взимаемый таможенными органами в
связи с перемещением товаров через таможенную границу таможенного союза;
6) генеральное обеспечение уплаты таможенных пошлин, налогов - обеспечение
уплаты таможенных пошлин, налогов, действующее в течение периода времени,
определяемого настоящим Кодексом, и покрывающее риски, связанные с проведением
таможенных операций на территории Республики Казахстан;
7) обеспечение уплаты таможенных пошлин, налогов - способ гарантии исполнения
обязанности перед таможенными органами по уплате таможенных пошлин, налогов,
предусмотренных таможенным законодательством таможенного союза и настоящим
Кодексом;
8) таможенный контроль - совокупность мер, осуществляемых таможенными
органами, в том числе с использованием системы управления рисками, в целях
обеспечения соблюдения таможенного законодательства таможенного союза и
законодательства Республики Казахстан;
9) таможенная декларация - документ, составленный по установленной форме,
содержащий сведения о товарах, об избранной таможенной процедуре и иные сведения,
необходимые для выпуска товаров;
10) таможенная инфраструктура - совокупность зданий, строений и сооружений,
создающих условия для функционирования таможенных органов, а также предназначенных
для социального обслуживания должностных лиц таможенных органов;
11) ввоз товаров на таможенную территорию таможенного союза - совершение
действий, связанных с пересечением таможенной границы таможенного союза, в
результате которых товары прибыли на таможенную территорию таможенного союза любым
способом, включая пересылку в международных почтовых отправлениях, использование
трубопроводного транспорта и линий электропередачи, до их выпуска таможенными
органами;
12) вывоз товаров с таможенной территории таможенного союза - совершение
действий, направленных на вывоз товаров с таможенной территории таможенного союза
любым способом, включая пересылку в международных почтовых отправлениях,
использование трубопроводного транспорта и линий электропередачи, до фактического
пересечения таможенной границы таможенного союза;
13) пересечение таможенной границы таможенного союза - действия лица,
непосредственно направленные на выезд с таможенной территории таможенного союза, на
въезд на таможенную территорию таможенного союза, и (или) нахождение лица в зоне
таможенного контроля, а также фактическое перемещение товаров и транспортных
средств через таможенную границу таможенного союза;
14) Комиссия таможенного союза - единый постоянно действующий регулирующий
орган таможенного союза;
15) лицо государства-члена таможенного союза - физическое лицо, имеющее
постоянное место жительства в государстве-члене таможенного союза, в том числе
индивидуальный предприниматель, зарегистрированный в соответствии с
законодательством государства-члена таможенного союза, юридическое лицо, а также
образование, не являющееся юридическим лицом, созданное в соответствии с
законодательством государства-члена таможенного союза;
16) зона деятельности таможенного органа - территория, в пределах которой
таможенным органом осуществляется таможенный контроль в отношении товаров и
транспортных средств международной перевозки, находящихся под таможенным контролем;
17) таможенная процедура - совокупность норм, определяющих для таможенных
целей требования и условия пользования и (или) распоряжения товарами на таможенной
территории таможенного союза или за ее пределами;
18) таможенное декларирование - заявление декларантом таможенному органу
сведений о товарах, об избранной таможенной процедуре и (или) иных сведений,
необходимых для выпуска товаров;
19) таможенные документы - документы, составляемые исключительно для
таможенных целей;
20) таможенные операции - действия, совершаемые лицами и таможенными органами
в целях обеспечения соблюдения таможенного законодательства таможенного союза и
(или) Республики Казахстан;
21) таможенные платежи - ввозные и вывозные таможенные пошлины, таможенные
сборы, подлежащие уплате в бюджет плательщиком в соответствии с настоящим Кодексом
в связи с перемещением товаров через таможенную границу таможенного союза;
22) таможенная территория таможенного союза - единая таможенная территория
таможенного союза, которую составляют территории государств-членов таможенного
союза, а также исключительные экономические зоны и континентальные шельфы
государств-членов таможенного союза, искусственные острова, установки, сооружения и
иные объекты, в отношении которых государства-члены таможенного союза обладают
исключительной юрисдикцией;
23) Таможенный кодекс таможенного союза - международный нормативный правовой
акт, принятый договором о Таможенном кодексе таможенного союза в городе Минске 27
ноября 2009 года;
24) Таможенная граница таможенного союза - пределы таможенной территории
таможенного союза, включая пределы находящихся в исключительных экономических зонах
и на континентальных шельфах государств-членов таможенного союза искусственных
островов, установок, сооружений и иных объектов, в отношении которых государства-
члены таможенного союза обладают исключительной юрисдикцией;
25) товары таможенного союза - находящиеся на таможенной территории
таможенного союза товары:
полностью произведенные на территориях государств-членов таможенного союза;
ввезенные на таможенную территорию таможенного союза и приобретшие статус
товаров таможенного союза в соответствии с настоящим Кодексом и (или)
международными договорами государств-членов таможенного союза;
изготовленные на территориях государств-членов таможенного союза из товаров,
указанных в абзацах втором и третьем настоящего подпункта, и (или) иностранных
товаров, и приобретшие статус товаров таможенного союза в соответствии с настоящим
Кодексом и (или) международными договорами государств-членов таможенного союза;
26) международные договоры государств-членов таможенного союза -
международные договоры, составляющие договорно-правовую базу таможенного союза;
27) таможенный представитель - юридическое лицо Республики Казахстан,
совершающее от имени и по поручению декларанта или иного заинтересованного лица
таможенные операции в соответствии с таможенным законодательством таможенного союза
и настоящего Кодекса;
28) лицо, осуществляющее деятельность в сфере таможенного дела, - юридическое
лицо, включенное в реестр таможенных представителей; таможенных перевозчиков;
владельцев складов временного хранения; свободных складов; таможенных складов;
магазинов беспошлинной торговли;
29) коммерческие документы - счет-фактура (инвойс), спецификации, отгрузочные
и упаковочные листы и другие документы, используемые при осуществлении
внешнеторговой и иной деятельности, а также для подтверждения совершения сделок,
связанных с перемещением товаров через таможенную границу таможенного союза;
30) транспортные (перевозочные) документы - коносамент, накладная или иной
документ, подтверждающий наличие договора перевозки товаров и сопровождающий их при
такой перевозке;
31) транспортные средства - категория товаров, включающая любое водное судно,
воздушное судно, автомобильное транспортное средство, прицеп, полуприцеп,
железнодорожное транспортное средство (железнодорожный подвижной состав, единица
железнодорожного подвижного состава) или контейнер с предусмотренными для них
техническими паспортами или техническими формулярами, запасными частями,
принадлежностями и оборудованием, горюче-смазочными материалами, охлаждающими и
иными техническими жидкостями, содержащимися в заправочных емкостях,
предусмотренных их конструкцией, если они перевозятся вместе с указанными
транспортными средствами;
32) казахстанское лицо - гражданин Республики Казахстан, лицо без
гражданства, имеющее постоянное место жительства в Республике Казахстан,
индивидуальный предприниматель, зарегистрированный в Республике Казахстан в
соответствии с законодательством Республики Казахстан, а также юридическое лицо,
созданное в соответствии с законодательством Республики Казахстан;
33) преступления и административные правонарушения - преступления, уголовное
преследование по которым осуществляют таможенные органы в соответствии с
законодательством Республики Казахстан и административные правонарушения, по
которым в соответствии с законодательством Республики Казахстан таможенные органы
ведут административный процесс (осуществляют производство);
34) припасы - товары:
необходимые для обеспечения нормальной эксплуатации и технического
обслуживания водных судов, воздушных судов и поездов в пути следования или в
пунктах промежуточной остановки либо стоянки, за исключением запасных частей и
оборудования;
предназначенные для потребления пассажирами и членами экипажей на борту
морских (речных) судов, судов внутреннего плавания, судов плавания "река-море",
судов на подводных крыльях, судов на воздушной подушке и маломерных судов, включая
самоходные и несамоходные лихтеры и баржи (далее - водные суда), воздушных судов
или пассажирами и работниками поездных бригад в поездах независимо от того,
продаются эти припасы или нет;
предназначенные для продажи пассажирам и членам экипажей водных судов,
воздушных судов без цели потребления указанных припасов на борту этих судов;
35) таможенный орган назначения - таможенный орган и (или) иной таможенный
орган государства-члена таможенного союза, в регионе деятельности которого
находится установленное таможенным органом отправления место доставки товаров либо
который завершает таможенную процедуру таможенного транзита;
36) заинтересованные лица - лица, интересы которых в отношении товаров
затрагиваются решениями, действиями (бездействием) таможенных органов
непосредственно и индивидуально;
37) пункт пропуска - участок таможенной границы таможенного союза,
находящийся на территории Республики Казахстан, с таможенной инфраструктурой,
расположенный в пределах железнодорожного, автомобильного, водного либо воздушного
сообщения, предназначенный для пропуска лиц, товаров и транспортных средств через
таможенную границу таможенного союза, определенный Правительством Республики
Казахстан и (или) международными договорами Республики Казахстан;
38) оператор почты - лицо Республики Казахстан, имеющее право на
предоставление услуг в сфере почтовой деятельности в соответствии
с законодательством Республики Казахстан о почте и актами Всемирного почтового
союза;
39) налоги - налог на добавленную стоимость и акциз (акцизы), взимаемые
таможенными органами при ввозе товаров на таможенную территорию таможенного союза;
40) меры нетарифного регулирования - комплекс мер регулирования внешней
торговли товарами, осуществляемых путем введения количественных и иных запретов и
ограничений экономического характера, которые установлены международными договорами
Республики Казахстан, решениями Комиссии таможенного союза и нормативными правовыми
актами Республики Казахстан, принятыми в соответствии с международными договорами
Республики Казахстан;
41) перевозчик - лицо, осуществляющее перевозку товаров и (или) пассажиров
через таможенную границу таможенного союза и (или) перевозку товаров, находящихся
под таможенным контролем в пределах таможенной территории таможенного союза, или
являющееся ответственным за использование транспортных средств;
42) товар - любое движимое имущество, перемещаемое через таможенную границу
таможенного союза, в том числе носители информации, валюта государств-членов
таможенного союза, ценные бумаги и (или) валютные ценности, дорожные чеки,
электрическая и иные виды энергии, а также иные перемещаемые вещи, приравненные к
недвижимому имуществу;
43) получатель товаров - лицо, указанное в товаросопроводительных документах,
которому перевозчик обязан доставить товары, находящиеся под таможенным контролем;
44) перемещение товаров через таможенную границу таможенного союза - ввоз
товаров на таможенную территорию таможенного союза или вывоз товаров с таможенной
территории таможенного союза;
45) выпуск товаров - действие таможенных органов, разрешающее
заинтересованным лицам использовать товары в соответствии с условиями заявленной
таможенной процедуры или в соответствии с условиями, установленными для отдельных
категорий товаров, не подлежащих в соответствии с настоящим Кодексом помещению под
таможенные процедуры;
46) незаконное перемещение товаров через таможенную границу таможенного союза
- перемещение товаров через таможенную границу таможенного союза вне установленных
мест или в неустановленное время работы таможенных органов в этих местах, либо с
сокрытием от таможенного контроля, либо с недостоверным декларированием или
недекларированием товаров, либо с использованием документов, содержащих
недостоверные сведения о товарах, и (или) с использованием поддельных либо
относящихся к другим товарам средств идентификации, равно как и покушение на такое
перемещение;
47) товаросопроводительные документы - коммерческие и транспортные документы
на товары, перемещаемые через таможенную границу таможенного союза;
48) партия товара - товары, одновременно предъявляемые таможенному органу по
одному или нескольким транспортным документам и направляемые в адрес одного
грузополучателя от одного грузоотправителя, а также товары, пересылаемые по одной
почтовой накладной либо перемещаемые в качестве багажа одним лицом;
49) лицо - физическое и (или) юридическое лицо, а также образование, не
являющееся юридическим лицом, если иное не вытекает из настоящего Кодекса;
50) запреты и ограничения - комплекс мер, применяемых в отношении товаров,
перемещаемых через таможенную границу таможенного союза, включающий меры
нетарифного регулирования, меры, затрагивающие внешнюю торговлю товарами и вводимые
исходя из национальных интересов, особые виды запретов и ограничений внешней
торговли товарами, меры экспортного контроля, в том числе в отношении продукции
военного назначения, технического регулирования, а также санитарно-
эпидемиологические, ветеринарные, карантинные, фитосанитарные и радиационные
требования, которые установлены международными договорами Республики
Казахстан, решениями Комиссии таможенного союза и нормативными правовыми актами
Республики Казахстан, принятыми в соответствии с международными договорами
Республики Казахстан;
50-1) уполномоченное юридическое лицо - юридическое лицо, определенное
Правительством Республики Казахстан, в сфере реализации ограниченного в
распоряжении имущества плательщика;
51) международные почтовые отправления - почтовые отправления, принимаемые
для пересылки за пределы таможенной территории таможенного союза, поступающие на
таможенную территорию таможенного союза либо следующие транзитом через эту
территорию и сопровождаемые документами, предусмотренными актами Всемирного
почтового союза;
52) транспортные средства международной перевозки - транспортные средства,
ввозимые на таможенную территорию таможенного союза или вывозимые за ее пределы в
целях начала и (или) завершения международной перевозки грузов, пассажиров и (или)
багажа, с находящимися на них специальным оборудованием, предназначенным для
погрузки, разгрузки, обработки и защиты грузов, предметами материально-технического
снабжения и снаряжения, а также запасными частями и оборудованием, предназначенными
для ремонта, технического обслуживания или эксплуатации транспортного средства в
пути следования;
53) условный выпуск - выпуск товаров при условии соблюдения ограничений по
пользованию и распоряжению товарами;
54) иностранные товары - товары, не являющиеся товарами таможенного союза, а
также товары, которые приобрели статус иностранных товаров в соответствии с
настоящим Кодексом;
55) иностранное лицо - лицо, не являющееся лицом государства-члена
таможенного союза;
56) экспресс-груз - товар, перевозимый в рамках скоростной перевозки любыми
видами транспорта с использованием электронной информационной системы организации и
отслеживания перевозок с целью доставки данных товаров до получателя в соответствии
с индивидуальной накладной в течение минимально возможного и (или) фиксированного
промежутка времени, за исключением товаров, пересылаемых в международных почтовых
отправлениях.
2. Иные понятия для целей настоящего Кодекса используются в значениях,
определенных в соответствующих статьях настоящего Кодекса.
3. Термины гражданского и других отраслей законодательства Республики
Казахстан, используемые в настоящем Кодексе, применяются в том значении, в каком
они используются в этих отраслях законодательства Республики Казахстан, если иное
не предусмотрено настоящим Кодексом.
Сноска. Статья 4 с изменением, внесенным Законом РК от 28.12.2010 № 368-IV
(вводится в действие по истечении десяти календарных дней после его первого
официального опубликования).
Статья 5. Порядок исчисления сроков, устанавливаемых
таможенным законодательством таможенного союза и
(или) Республики Казахстан
1. Срок, установленный таможенным законодательством таможенного союза и (или)
Республики Казахстан, определяется календарной датой или истечением периода
времени, который исчисляется годами, месяцами, днями или часами.
Срок может определяться также указанием на событие, которое должно наступить
или на действие, которое должно быть совершено.
2. Если таможенным законодательством таможенного союза и (или) Республики
Казахстан не установлен специальный порядок исчисления сроков, для определения
начала и окончания сроков, определенных периодом времени, в таможенном
законодательстве таможенного союза и (или) Республики Казахстан применяются
правила, предусмотренные пунктами 3-8 настоящей статьи.
3. Течение срока, определенного периодом времени, начинается на следующий
день после календарной даты или наступления события, которыми определено его
начало.
4. Срок, исчисляемый годами, истекает в соответствующие месяц и число
последнего года срока.
5. Срок, исчисляемый месяцами, истекает в соответствующее число последнего
месяца срока.
Если окончание срока, исчисляемого месяцами, приходится на такой месяц, в
котором нет соответствующего числа, то срок истекает в последний день этого месяца.
6. Если последний день срока приходится на нерабочий день, днем окончания
срока считается ближайший следующий за ним рабочий день.
7. Если срок установлен для совершения какого-либо действия, оно может быть
выполнено до двадцати четырех часов последнего дня срока.
Однако если это действие должно быть совершено в организации, то срок
истекает в тот час, когда в этой организации по установленным правилам прекращаются
соответствующие операции.
Письменные заявления и извещения, сданные оператору почты до двадцати четырех
часов последнего дня срока, считаются поданными в срок.
8. В случае, если срок исчисляется рабочими днями, под рабочими днями
понимаются дни недели с понедельника по пятницу, на которые не приходятся
праздничные дни, объявленные нерабочими в соответствии с законодательством
Республики Казахстан.
Если в местах перемещения товаров через таможенную границу таможенного союза
и иных местах нахождения таможенных органов установлено время работы таможенных
органов в нерабочие дни, срок совершения таможенных операций этими таможенными
органами, исчисляемый рабочими днями, включает в себя нерабочие дни.
Глава 2. ТАМОЖЕННЫЕ ОРГАНЫ РЕСПУБЛИКИ КАЗАХСТАН Статья 6. Система таможенных органов Республики Казахстан
1. Таможенные органы Республики Казахстан (далее - таможенные органы)
являются государственными органами, в пределах своей компетенции осуществляющие
реализацию таможенного дела в Республике Казахстан, а также выполняющие иные
полномочия, предусмотренные законодательством Республики Казахстан.
2. Система таможенных органов Республики Казахстан состоит из:
1) уполномоченного органа в сфере таможенного дела;
2) территориальных подразделений уполномоченного органа в сфере таможенного
дела (по областям, городам республиканского значения, столице);
3) таможни;
4) таможенных постов;
5) контрольно-пропускных пунктов на таможенной границе таможенного союза;
6) специализированных таможенных учреждений.
3. По решению Правительства Республики Казахстан создаются таможенный
информационно-вычислительный центр, таможенные лаборатории, кинологические, учебно-
методические, научно-исследовательские и другие специализированные таможенные
учреждения, образовательные учреждения высшего профессионального и дополнительного
образования, а также государственные предприятия, деятельность которых способствует
решению задач, возложенных на таможенные органы в соответствии с настоящим
Кодексом.
4. Таможенные органы имеют опознавательный флаг и опознавательный знак
таможенных органов.
Описание и порядок применения опознавательного флага и опознавательного знака
таможенных органов утверждаются Правительством Республики Казахстан.
5. Уполномоченный орган в сфере таможенного дела совершенствует систему
отчетности и оценки деятельности с приоритетом вопросов профилактики преступности,
защиты конституционных прав и свобод граждан, интересов общества и государства,
доверия со стороны населения, с определением механизмов внешней оценки, даваемой
представительными органами и общественностью, с введением рейтинговой оценки уровня
коррупции, а также устанавливает различные формы сотрудничества с институтами
гражданского общества.
Сноска. Статья 6 с изменением, внесенным Законом РК от 06.01.2011 № 379-IV
(вводится в действие по истечении десяти календарных дней после его первого
официального опубликования).
Статья 7. Принципы деятельности таможенных органов
Деятельность таможенных органов строится на принципах:
1) законности;
2) обеспечения прав, свобод и законных интересов участников
внешнеэкономической деятельности и лиц, осуществляющих деятельность в сфере
таможенного дела;
3) равенства всех перед законом;
4) гласности.
Статья 8. Основные задачи таможенных органов
Таможенные органы обеспечивают на таможенной территории таможенного союза
решение следующих основных задач:
1) содействие реализации единой торговой политики таможенного союза;
2) обеспечение исполнения таможенного законодательства таможенного союза,
таможенного законодательства Республики Казахстан и иного законодательства
Республики Казахстан, контроль за исполнением которого возложен на таможенные
органы;
3) совершение таможенных операций и проведение таможенного контроля, в том
числе в рамках оказания взаимной административной помощи;
4) взимание таможенных платежей и налогов, а также специальных,
антидемпинговых и компенсационных пошлин, контроль правильности их исчисления и
своевременности уплаты, принятие мер по их принудительному взысканию в пределах
своей компетенции;
5) обеспечение в пределах своей компетенции соблюдения мер таможенно-
тарифного регулирования, запретов и ограничений в отношении товаров, перемещаемых
через таможенную границу таможенного союза;
6) обеспечение в пределах своей компетенции соблюдения прав и законных
интересов лиц в области таможенного регулирования и создание условий для ускорения
товарооборота через таможенную границу таможенного союза;
7) обеспечение в пределах своей компетенции мер по защите национальной
безопасности государств-членов таможенного союза, жизни и здоровья человека,
животного и растительного мира, окружающей среды, а также в соответствии с
международным договором государств-членов таможенного союза - мер по
противодействию легализации (отмыванию) доходов, полученных преступным путем, и
финансированию терроризма при осуществлении контроля за перемещением через
таможенную границу таможенного союза валюты государств-членов таможенного союза,
ценных бумаг и (или) валютных ценностей, дорожных чеков;
8) выявление, предупреждение и пресечение преступлений и административных
правонарушений в соответствии с законодательством Республики Казахстан;
9) обеспечение защиты прав интеллектуальной собственности на таможенной
территории таможенного союза в пределах своей компетенции;
10) ведение таможенной статистики;
11) участие в разработке и реализации таможенного регулирования в Республике
Казахстан;
12) обеспечение в пределах своей компетенции суверенитета и экономической
безопасности Республики Казахстан;
13) осуществление и совершенствование таможенного декларирования, таможенного
контроля, а также создание условий, способствующих упрощению проведения таможенных
операций в отношении товаров и транспортных средств, перемещаемых через таможенную
границу таможенного союза;
14) осуществление таможенного контроля после выпуска товаров, а также
принятие мер по взысканию задолженности;
15) обеспечение выполнения международных обязательств Республики Казахстан и
участие в разработке международных договоров Республики Казахстан в сфере
таможенного дела;
16) участие в реализации единой бюджетной политики, развитии материально-
технической и социальной базы таможенных органов;
Примечание РЦПИ!
Подпункт 17) вводится в действие с 01.07.2011 (см. ст. 1 Закона РК от
30.06.2010 № 298-IV).
17) проведение радиационного контроля в пунктах пропуска через таможенную
границу таможенного союза;
Примечание РЦПИ!
Подпункт 18) вводится в действие с 01.07.2011 (см. ст. 1 Закона РК от
30.06.2010 № 298-IV).
18) проведение транспортного и санитарно-карантинного контроля в
автомобильных пунктах пропуска через таможенную границу таможенного союза;
Примечание РЦПИ!
Подпункт 19) вводится в действие с 01.07.2011 (см. ст. 1 Закона РК от
30.06.2010 № 298-IV).
19) координация деятельности органов ветеринарно-санитарного контроля и
контроля по карантину растений в автомобильных пунктах пропуска через таможенную
границу таможенного союза;
20) сотрудничество с таможенными органами и иными органами иностранных
государств и международными организациями в соответствии с международными
договорами Республики Казахстан;
21) выполнение иных задач, предусмотренных настоящим Кодексом.
Статья 9. Права таможенных органов
Таможенные органы вправе:
1) запрашивать и получать от государственных органов Республики Казахстан и
органов иностранных государств, декларантов, лиц, осуществляющих деятельность в
сфере таможенного дела, и проверяемых лиц, необходимую информацию, а также
документы и сведения, относящиеся к сфере таможенного дела;
2) при проведении таможенного контроля привлекать специалистов различных
отраслей знаний;
3) останавливать транспортные средства, а также принудительно возвращать
водные и воздушные суда, покинувшие таможенную территорию таможенного союза, без
разрешения таможенных органов;
4) предъявлять иски в суды в соответствии с законодательством Республики
Казахстан;
5) в соответствии с законодательством Республики Казахстан задерживать и
доставлять в служебные помещения таможенных или иных органов Республики Казахстан
лиц, совершивших правонарушение, преступление или подозреваемых в совершении
правонарушения, преступления в сфере таможенного дела;
6) производить документирование, видео- и аудиозапись, кино- и фотосъемку
фактов и событий в соответствии с законодательными актами Республики Казахстан;
7) направлять официальных представителей таможенных органов в иностранные
государства в соответствии с международными договорами Республики Казахстан;
8) разрабатывать, создавать, приобретать и эксплуатировать информационные
системы, системы связи и системы передачи данных, технические средства таможенного
контроля, а также средства защиты информации в соответствии с законодательством
Республики Казахстан;
9) приобретать товары, включая оружие, специальные технические и иные
средства, а также специальных собак для выполнения функций, возложенных на
таможенные органы в соответствии с законодательством Республики Казахстан;
10) применять физическую силу, специальные средства и огнестрельное оружие в
соответствии с законодательством Республики Казахстан;
11) осуществлять оперативно-розыскную деятельность в соответствии с Законом
Республики Казахстан "Об оперативно-розыскной деятельности";
12) составлять протоколы по делам об административных правонарушениях в
соответствии с Кодексом Республики Казахстан об административных правонарушениях;
13) рассматривать дела об административных правонарушениях в сфере
таможенного дела и налагать административные взыскания в порядке,
предусмотренном Кодексом Республики Казахстан об административных правонарушениях;
14) осуществлять иные права, предусмотренные настоящим Кодексом, иными
законами Республики Казахстан, актами Президента Республики Казахстан и
Правительства Республики Казахстан.
Статья 10. Обязанности таможенных органов
1. Таможенные органы обязаны:
1) соблюдать законные права декларантов и лиц, осуществляющих деятельность в
сфере таможенного дела, и защищать интересы государства;
2) рассматривать жалобы на решения, действия (бездействие) таможенного органа
и (или) должностных лиц таможенного органа в порядке и сроки, которые
установлены законодательством Республики Казахстан;
3) содействовать развитию внешней торговли путем создания условий,
способствующих ускорению товарооборота через таможенную границу таможенного союза;
4) осуществлять таможенный контроль в отношении товаров и транспортных
средств, перемещаемых через таможенную границу таможенного союза;
5) осуществлять дознание по делам о преступлениях в сфере таможенного дела в
порядке, предусмотренном уголовно-процессуальным законодательством Республики
Казахстан;
6) оказывать в пределах своих полномочий декларантам и лицам, осуществляющим
деятельность в сфере таможенного дела, содействие в реализации их прав;
7) обеспечивать полноту взимания и своевременность перечисления в бюджет
таможенных платежей и налогов;
8) принимать решения в пределах своей компетенции в сроки, установленные
настоящим Кодексом, и осуществлять контроль за деятельностью декларантов и лиц,
осуществляющих деятельность в сфере таможенного дела, по соблюдению ими условий и
выполнению обязанностей, установленных таможенным законодательством таможенного
союза и (или) Республики Казахстан, а также иными законодательными актами
Республики Казахстан;
9) осуществлять ведение таможенной статистики внешней торговли и специальной
таможенной статистики Республики Казахстан;
10) обеспечивать в пределах своей компетенции охрану таможенной границы
таможенного союза и контроль за соблюдением таможенного законодательства и иного
законодательства Республики Казахстан;
11) обеспечивать в соответствии с законодательством Республики Казахстан
защиту от противоправных действий в отношении деятельности таможенных органов,
должностных лиц таможенных органов и членов их семей;
12) в пределах своей компетенции проводить работу по предупреждению,
пресечению и выявлению правонарушений в сфере таможенного дела;
13) осуществлять сбор и анализ информации о совершении правонарушений в сфере
таможенного дела;
14) осуществлять во взаимодействии с органами национальной безопасности и
другими соответствующими государственными органами Республики Казахстан меры по
обеспечению защиты таможенной границы таможенного союза;
15) обеспечивать своевременное, объективное и всестороннее рассмотрение
обращений и представление ответов или совершение соответствующих действий с учетом
поступающих запросов и предложений в сфере таможенного дела;
16) осуществлять безвозмездно информирование и консультирование в сфере
таможенного дела;
17) взаимодействовать с другими государственными органами в порядке,
определяемом законодательными актами Республики Казахстан, а также на основании
совместных актов соответствующих государственных органов по согласованию с
указанными органами;
18) взаимодействовать в целях совершенствования таможенного дела и внедрения
эффективных методов таможенного администрирования с участниками внешнеэкономической
и иной деятельности;
19) представлять по запросу уполномоченного органа по финансовому мониторингу
сведения из собственных информационных систем в соответствии с Законом Республики
Казахстан "О противодействии легализации (отмыванию) доходов, полученных незаконным
путем, и финансированию терроризма";
20) взыскивать суммы таможенных платежей и налогов, не уплаченных в
установленные сроки в бюджет, а также пеню;
21) осуществлять таможенное администрирование в соответствии с таможенным
законодательством таможенного союза и (или) Республики Казахстан;
22) обеспечивать сохранность товаров, обращенных в собственность государства;
23) осуществлять иные обязанности, предусмотренные настоящим Кодексом, иными
законами Республики Казахстан, актами Президента Республики Казахстан и
Правительства Республики Казахстан.
2. При выявлении таможенными органами преступлений и административных
правонарушений, производство по которым отнесено в соответствии с законодательством
Республики Казахстан к компетенции иных государственных органов Республики
Казахстан, таможенные органы в порядке и сроки, которые предусмотрены
законодательством Республики Казахстан, обязаны передать имеющиеся по таким
правонарушениям и преступлениям материалы соответствующим государственным органам
Республики Казахстан.
Статья 11. Места нахождения таможенных органов
1. Места нахождения таможенных органов определяются уполномоченным органом в
сфере таможенного дела с учетом необходимости осуществления таможенного контроля за
товарами и транспортными средствами международной перевозки, перемещаемыми через
таможенную границу таможенного союза, исходя из объема товаропотока и интенсивности
развития транспортного потенциала Республики Казахстан.
2. Таможенные органы располагаются в помещениях, принадлежащих
непосредственно таможенным органам, за исключением случаев, предусмотренных пунктом
3 настоящей статьи.
3. Таможенные органы могут располагаться на территории и (или) в помещениях
таможенных терминалов, аэропортов, портов, железнодорожных станций, местах
международного почтового обмена, а также на территории и (или) в помещениях,
принадлежащих лицам, осуществляющим деятельность в сфере таможенного дела.
В указанных случаях необходимые территории и (или) помещения предоставляются
таможенным органам на договорной основе в порядке, предусмотренном
гражданским законодательством Республики Казахстан.
Статья 12. Места проведения таможенных операций
Таможенные операции в отношении товаров и транспортных средств, находящихся
под таможенным контролем, осуществляются в зонах таможенного контроля,
определенных статьей 186 настоящего Кодекса, за исключением случаев, установленных
настоящим Кодексом.
Статья 13. Время работы таможенных органов
1. Время работы таможенных органов устанавливается уполномоченным органом в
сфере таможенного дела в соответствии с законодательством Республики Казахстан с
учетом условий, предусмотренных пунктом 2 настоящей статьи.
2. Время работы таможенных органов в пунктах пропуска через таможенную
границу таможенного союза согласуется с режимом работы иных контролирующих органов
на границе, с режимом работы морских и речных портов, аэропортов, железнодорожных
станций, где находятся указанные пункты пропуска, а также со временем работы
таможенных и иных контролирующих органов в сопредельных пунктах пропуска
иностранного государства.
Статья 14. Обязательность исполнения требований таможенных
органов
1. Требования таможенных органов и их должностных лиц обязательны для
исполнения всеми лицами, в отношении которых в соответствии с таможенным
законодательством Республики Казахстан предъявляются указанные требования.
2. Неисполнение требований таможенных органов и их должностных лиц,
установленных пунктом 1 настоящей статьи, а также другие действия, препятствующие
выполнению возложенных на должностных лиц таможенных органов обязанностей, влекут
ответственность, установленную законами Республики Казахстан.
Статья 15. Правоохранительная деятельность таможенных
органов
1. Таможенные органы являются органами дознания по делам о контрабанде, об
уклонении от уплаты таможенных платежей, налогов, производство по которым в
соответствии с законодательством Республики Казахстан отнесено к ведению таможенных
органов.
2. Таможенные органы осуществляют оперативно-розыскную деятельность в целях
выявления лиц, подготавливающих, совершающих или совершивших противоправное деяние,
признаваемое Уголовным кодексом Республики Казахстан преступлением, производство по
которому отнесено к ведению таможенных органов, исполнения запросов международных
таможенных организаций, таможенных и иных компетентных органов иностранных
государств в соответствии с международными договорами.
Оперативно-розыскная деятельность осуществляется таможенными органами в
соответствии с Законом Республики Казахстан "Об oперативно-розыскной деятельности".
3. Таможенные органы ведут административный процесс (осуществляют
производство) по делам об административных правонарушениях и привлекают лиц к
административной ответственности в соответствии с Кодексом Республики Казахстан об
административных правонарушениях.
Статья 16. Отношение к информации, полученной таможенными
органами
1. Любая информация, полученная таможенными органами в соответствии с
таможенным законодательством таможенного союза или законодательством Республики
Казахстан, используется ими исключительно для таможенных целей, в том числе для
предупреждения и пресечения преступлений и административных правонарушений.
2. Таможенные органы, их должностные лица, а также иные лица, получившие в
соответствии с законодательством Республики Казахстан доступ к информации,
указанной в пункте 1 настоящей статьи, не вправе разглашать, использовать в личных
целях либо передавать третьим лицам, в том числе государственным органам,
информацию, составляющую государственную, коммерческую, банковскую, налоговую или
иную охраняемую законом тайну (секреты), и другую конфиденциальную информацию, за
исключением случаев, установленных пунктом 3 настоящей статьи.
Таможенные органы передают предоставленную им информацию государственным
органам, если такая информация необходима указанным органам для решения задач,
возложенных на них законодательством Республики Казахстан, в порядке и с
соблюдением требований законодательства Республики Казахстан по защите
государственной, коммерческой, банковской, налоговой или иной охраняемой законом
тайны (секретов) и другой конфиденциальной информации, а также международных
договоров Республики Казахстан.
3. В соответствии с законодательством Республики Казахстан таможенные органы
по обращениям передают предоставленную им информацию:
1) правоохранительным органам Республики Казахстан - на основании
постановления прокурора о производстве проверки, по зарегистрированным материалам
доследственной проверки, а также находящимся в производстве уголовным делам и делам
об административных правонарушениях;
2) судам - по их истребованию;
3) иным государственным органам Республики Казахстан в случаях, установленных
законодательством Республики Казахстан в порядке, определяемом совместными актами;
4) уполномоченному органу по финансовому мониторингу - в соответствии
с Законом Республики Казахстан "О противодействии легализации (отмыванию) доходов,
полученных незаконным путем, и финансированию терроризма".
4. Любая информация, полученная в соответствии с пунктом 3 настоящей статьи,
не подлежит разглашению и распространению, за исключением случаев передачи
информации другому государственному органу в соответствии с законодательством
Республики Казахстан.
Статья 17. Обжалование решения таможенных органов,
действий (бездействия) таможенных органов и их
должностных лиц
Любое лицо вправе обжаловать решения таможенных органов, действия
(бездействие) таможенных органов или их должностных лиц в сроки и порядке, которые
установлены законодательством Республики Казахстан.
Глава 3. ВЗАИМООТНОШЕНИЯ ТАМОЖЕННЫХ ОРГАНОВ С ИНЫМИ
ГОСУДАРСТВЕННЫМИ ОРГАНАМИ, УЧАСТНИКАМИ ВНЕШНЕЭКОНОМИЧЕСКОЙ
ДЕЯТЕЛЬНОСТИ И ДРУГИМИ ЛИЦАМИ В СФЕРЕ ТАМОЖЕННОГО ДЕЛА
Статья 18. Взаимодействие таможенных органов
с государственными органами
1. Таможенные органы осуществляют свои функции самостоятельно и во
взаимодействии с иными государственными органами в порядке, определяемом
законодательством Республики Казахстан, а также на основании совместных актов с
соответствующими государственными органами или по согласованию с указанными
органами.
2. Запрещается вмешательство в деятельность таможенных органов, за
исключением случаев, предусмотренных законодательными актами Республики Казахстан.
Статья 19. Взаимодействие таможенных органов и органов
налоговой службы при проведении таможенного
контроля
При взаимодействии таможенные органы и органы налоговой службы обмениваются
информацией, необходимой для проведения таможенного и (или) налогового контроля.
Порядок взаимодействия таможенных органов и органов налоговой службы
определяется уполномоченным органом в сфере таможенного дела.
Статья 20. Взаимодействие таможенных органов с другими
лицами при проведении таможенного контроля на
отдельных видах транспорта
1. В целях осуществления таможенного контроля таможенные органы осуществляют
взаимодействие с национальной железнодорожной компанией, национальным перевозчиком
в сфере железнодорожного транспорта, международными аэропортами, морскими и речными
портами Республики Казахстан.
2. Порядок взаимодействия таможенных органов и указанных юридических лиц
определяется законодательными актами Республики Казахстан и совместными актами
уполномоченного органа в сфере таможенного дела и уполномоченного государственного
органа в области транспорта.
Статья 21. Взаимодействие таможенных органов
с участниками внешнеэкономической деятельности
и другими лицами
1. В целях совершенствования таможенного регулирования в Республике Казахстан
и внедрения эффективных методов таможенного администрирования участники
внешнеэкономической деятельности, лица, осуществляющие деятельность в сфере
таможенного дела, а также иные заинтересованные лица, в том числе общественные
объединения и организации, участвуют в работе консультативных советов по вопросам
таможенного дела.
2. Консультативные советы по вопросам совершенствования таможенного дела
создаются при уполномоченном органе в сфере таможенного дела, территориальных
подразделениях уполномоченного органа в сфере таможенного дела и таможнях.
Типовое положение о консультативных советах по вопросам совершенствования
таможенного дела утверждается уполномоченным органом в сфере таможенного дела.
Члены консультативного совета по вопросам совершенствования таможенного дела
вправе присутствовать при проведении таможенными органами квалификационных
экзаменов, определенных пунктом 3 статьи 32 настоящего Кодекса.
Статья 22. Сотрудничество таможенных органов с
таможенными и иными органами иностранных
государств и международными организациями
Таможенные органы при осуществлении своих функций сотрудничают с таможенными
и иными органами иностранных государств и международными организациями в
соответствии с международными договорами Республики Казахстан.
Глава 4. ИНФОРМИРОВАНИЕ И КОНСУЛЬТИРОВАНИЕ Статья 23. Информирование о таможенном законодательстве
Республики Казахстан
1. Информирование о таможенном законодательстве Республики Казахстан
осуществляется путем опубликования нормативных правовых актов таможенного
законодательства Республики Казахстан в официальных и иных периодических печатных
изданиях, а также путем доведения информации о них до всеобщего сведения по
телевидению и радио с использованием информационных технологий.
Информирование о таможенном законодательстве Республики Казахстан
осуществляется также с использованием устных разъяснений и объявлений,
информационных стендов, табло, буклетов и иных печатных материалов, а также видео-,
аудио- и других технических средств, применяемых для распространения информации о
таможенном законодательстве Республики Казахстан, в том числе для общедоступного и
бесплатного ознакомления в следующих местах:
1) в пунктах пропуска через таможенную границу таможенного союза;
2) в аэропортах, на железнодорожных и автомобильных станциях, в водных
портах;
3) на транспортных средствах, выполняющих международные перевозки;
4) в зонах таможенного контроля, определяемых настоящим Кодексом, а также в
иных местах, определяемых таможенными органами.
2. Таможенные органы обеспечивают беспрепятственный доступ лицам к информации
о таможенном законодательстве Республики Казахстан, размещенной на их официальных
интернет-ресурсах.
Статья 24. Консультирование таможенными органами
1. Таможенные органы консультируют заинтересованных лиц по вопросам,
касающимся таможенного законодательства Республики Казахстан, и иным вопросам,
входящим в компетенцию таможенных органов.
2. Консультирование таможенными органами осуществляется в устной и письменной
формах бесплатно. По письменному запросу заинтересованного лица таможенный орган
обязан предоставить информацию в письменной форме в возможно короткие сроки, но не
позднее срока, установленного законодательством Республики Казахстан.
3. При консультировании должностные лица таможенных органов не проверяют от
имени таможенного органа таможенные декларации и иные документы, которые подлежат
представлению таможенным органам в соответствии с таможенным законодательством
Республики Казахстан, а также не составляют такие таможенные декларации и
документы.
Консультации, связанные с заполнением документов, указанных в части первой
настоящего пункта, проводятся в устной форме без проверки информации,
предоставленной заинтересованным лицом.
4. При консультировании должностное лицо таможенного органа не вправе:
1) проводить консультации по вопросам, не входящим в компетенцию таможенных
органов;
2) вносить изменения и дополнения в представленные заинтересованными лицами
документы;
3) совершать на документах заинтересованных лиц распорядительные надписи,
давать указания таможенным органам или каким-либо иным способом влиять на
последующие решения таможенного органа или действия его должностного лица при
осуществлении функций, возложенных на таможенные органы;
4) сообщать сведения, не подлежащие разглашению в соответствии с
законодательством Республики Казахстан.
5. Информация, предоставленная заинтересованным лицам при проведении
консультации, не является основанием для принятия решения или совершения действий
(бездействия) таможенным органом или его должностным лицом при совершении
таможенных операций в отношении товаров.
Глава 5. ВЗАИМООТНОШЕНИЯ ТАМОЖЕННЫХ ОРГАНОВ С ЛИЦАМИ,
ОСУЩЕСТВЛЯЮЩИМИ ДЕЯТЕЛЬНОСТЬ В СФЕРЕ ТАМОЖЕННОГО ДЕЛА Статья 25. Таможенный представитель
1. Таможенным представителем является юридическое лицо Республики Казахстан,
отвечающее условиям, определенным статьей 26 настоящего Кодекса.
Юридическое лицо признается таможенным представителем после включения в
реестр таможенных представителей.
Реестр таможенных представителей ведется уполномоченным органом в сфере
таможенного дела.
2. Таможенный представитель совершает от имени и по поручению декларанта или
иных заинтересованных лиц таможенные операции в соответствии с таможенным
законодательством таможенного союза и (или) Республики Казахстан на территории
Республики Казахстан.
3. Отношения таможенных представителей с декларантами или иными
заинтересованными лицами строятся на договорной основе.
4. Информация, содержащаяся в реестре таможенных представителей, а также
данные об исключении указанных лиц из реестра размещаются на интернет-ресурсе
уполномоченного органа в сфере таможенного дела.
Ежемесячно не позднее пятого числа каждого месяца уполномоченный орган в
сфере таможенного дела обеспечивает размещение обновленного реестра на указанном
интернет-ресурсе.
5. Квалификационные требования к работникам таможенных представителей,
непосредственно осуществляющих таможенные операции, и условия выдачи таким лицам
квалификационного аттестата специалиста по таможенному декларированию
определяются статьей 32 настоящего Кодекса.
6. При совершении таможенных операций для таможенного представителя не должны
устанавливаться менее благоприятные условия или предъявляться более жесткие
требования, чем те, которые установлены и предъявляются при совершении таможенных
операций декларантом или иными заинтересованными лицами в соответствии с настоящим
Кодексом.
Статья 26. Условия включения в реестр таможенных
представителей
Для включения в реестр таможенных представителей юридическое лицо должно
соответствовать следующим условиям:
1) наличие в штате этого лица не менее двух специалистов по таможенному
декларированию, имеющих квалификационный аттестат, выдаваемый в соответствии
со статьей 32 настоящего Кодекса;
2) наличие договора страхования гражданско-правовой ответственности, которая
может наступить вследствие причинения вреда имуществу представляемых лиц или
нарушения договоров с этими лицами. Размер страховой суммы устанавливается
договором;
3) предоставление обеспечения уплаты таможенных пошлин, налогов на сумму,
эквивалентную не менее чем одному миллиону евро, с применением рыночного курса
валюты, установленного в соответствии с налоговым законодательством Республики
Казахстан на день предоставления такого обеспечения.
Статья 27. Порядок включения в реестр таможенных
представителей
1. Заявление о включении в реестр таможенных представителей заполняется в
произвольной форме и должно содержать:
1) ходатайство в уполномоченный орган в сфере таможенного дела о включении в
реестр таможенных представителей;
2) сведения о наименовании, месте нахождения, об открытых банковских счетах
заявителя, а также перечень и место нахождения его обособленных структурных
подразделений, через которые заявитель планирует осуществлять свою деятельность в
качестве таможенного представителя на день подачи заявления;
3) сведения об имеющихся в штате заявителя специалистах по таможенному
декларированию на день подачи заявления;
4) сведения об обеспечении уплаты таможенных пошлин, налогов;
5) сведения о договоре (договорах) страхования гражданско-правовой
ответственности заявителя.
1-1. Заявление о включении в реестр таможенных представителей юридическое
лицо вправе подать в форме электронного документа.
2. К заявлению прилагаются следующие документы, подтверждающие заявленные
сведения:
1) оригинал свидетельства о государственной регистрации юридического лица (по
окончании рассмотрения заявления таможенный орган обязан возвратить оригинал
заявителю) либо нотариально засвидетельствованную копию;
2) оригинал документа, подтверждающего регистрацию лица в качестве
налогоплательщика (по окончании рассмотрения заявления таможенный орган обязан
возвратить оригинал заявителю), либо нотариально засвидетельствованную копию;
3) нотариально засвидетельствованные копии учредительных документов;
4) копии квалификационных аттестатов специалистов по таможенному
декларированию, являющихся работниками заявителя;
5) приказы о приеме на работу специалистов по таможенному декларированию либо
заключенные с ними трудовые договоры;
6) документы, подтверждающие обеспечение уплаты таможенных пошлин, налогов в
соответствии с главой 16 настоящего Кодекса;
7) подтверждения из банков об открытых в них счетах;
8) договор страхования гражданско-правовой ответственности.
2-1. Представление документов, предусмотренных в пункте 2 настоящей статьи,
не требуется в случае возможности получения информации, содержащейся в них, из
государственных информационных систем и (или) из формы сведений.
3. Заявление с прилагаемыми к нему документами рассматривается уполномоченным
органом в сфере таможенного дела в течение пятнадцати календарных дней со дня его
регистрации.
4. Решение о включении в реестр оформляется приказом руководителя (лица, его
замещающего) уполномоченного органа в сфере таможенного дела и вступает в силу со
дня принятия приказа.
5. Решение об отказе во включении в реестр таможенных представителей
принимается в случае непредставления всех документов, указанных в пункте 2
настоящей статьи, или несоответствия заявителя требованиям, установленным статьей
26 настоящего Кодекса. После устранения заявителем данных нарушений заявление
рассматривается в порядке, установленном настоящим Кодексом.
6. В случае включения или отказа во включении лица в реестр таможенных
представителей уполномоченный орган в сфере таможенного дела уведомляет заявителя в
письменной форме.
Сноска. Статья 27 с изменениями, внесенными Законом РК от 10.07.2012 № 36-
V(вводится в действие по истечении десяти календарных дней после его первого
официального опубликования).
Статья 28. Основания для исключения из реестра таможенных
представителей
1. Основаниями для исключения из реестра таможенных представителей являются:
1) несоблюдение условий включения в реестр таможенных представителей,
установленных статьей 26 настоящего Кодекса;
2) заявление таможенного представителя об исключении его из реестра
таможенных представителей;
3) ликвидация юридического лица в соответствии с законодательством Республики
Казахстан;
4) реорганизация юридического лица, за исключением преобразования.
2. Решение об исключении из реестра таможенных представителей оформляется
приказом руководителя (лица, его замещающего) уполномоченного органа в сфере
таможенного дела с указанием причины исключения.
3. В течение пяти рабочих дней со дня принятия приказа соответствующая
информация в письменной форме направляется указанному лицу.
4. В случае исключения лица из реестра таможенных представителей по
основаниям, предусмотренным подпунктами 1) - 2) пункта 1 настоящей статьи,
повторное заявление указанного лица о включении в соответствующий реестр
рассматривается уполномоченным органом в сфере таможенного дела по окончании одного
года со дня принятия приказа об исключении лица из такого реестра.
Статья 29. Права таможенного представителя
1. При совершении таможенных операций таможенный представитель обладает теми
же правами, что и лицо, которое уполномочивает его представлять свои интересы во
взаимоотношениях с таможенными органами.
2. При осуществлении своей деятельности таможенный представитель вправе:
требовать от представляемого лица документы и сведения, необходимые для
таможенных целей, в том числе содержащие информацию, составляющую коммерческую,
банковскую и иную охраняемую законом тайну, либо другую конфиденциальную
информацию, и получать такие документы и сведения в сроки, обеспечивающие
соблюдение установленных настоящим Кодексом требований;
иметь доступ в порядке, установленном главой 7 настоящего Кодекса, к
информационным системам таможенных органов, используемым ими для автоматизированной
обработки информации, электронной передачи данных, необходимых для таможенных
целей.
Статья 30. Обязанности таможенного представителя
1. Обязанности таможенного представителя при совершении таможенных операций
обусловлены требованиями и условиями, установленными таможенным законодательством
таможенного союза и (или) Республики Казахстан.
В обязанности таможенного представителя не входит совершение таможенных
операций, связанных с соблюдением требований и условий заявленных таможенных
процедур, а также иных обязанностей, которые в соответствии с таможенным
законодательством таможенного союза и (или) Республики Казахстан возлагаются только
на представляемых ими лиц.
2. Полученная от предоставляемых лиц информация, составляющая
государственную, коммерческую, банковскую и иную охраняемую законом тайну
(секреты), либо другая конфиденциальная информация не должна разглашаться или
использоваться таможенным представителем и его работниками для собственных целей,
передаваться иным лицам, за исключением случаев, предусмотренных законодательством
Республики Казахстан.
3. Таможенный представитель обязан представлять в таможенные органы
отчетность, в том числе с использованием информационных технологий, в
порядке, установленном Правительством Республики Казахстан.
4. Обязанности таможенного представителя перед таможенными органами не могут
быть ограничены договором с представляемым лицом.
5. Обязанности являются едиными для всех таможенных представителей.
Запрещается предоставление исключительных (эксклюзивных) прав и иных преимуществ,
носящих индивидуальный характер, для отдельных таможенных представителей.
6. Таможенный представитель обязан информировать уполномоченный орган в сфере
таможенного дела об изменении сведений, заявленных им при включении в реестр
таможенных представителей, в течение пяти рабочих дней со дня изменения таких
сведений.
Примечание РЦПИ!
Пункт 7 вводится в действие с 01.07.2011 (см. ст. 1 Закона РК от 30.06.2010 №
298-IV).
7. При совершении таможенных операций у таможенного представителя обязанность
по уплате таможенных пошлин и налогов возникает солидарно с плательщиком таможенных
пошлин и налогов.
Статья 31. Ответственность таможенного представителя
За несоблюдение требований таможенного законодательства таможенного союза и
(или) Республики Казахстан таможенный представитель несет ответственность в
соответствии с законами Республики Казахстан.
Статья 32. Специалист по таможенному декларированию
1. Правом совершать действия по таможенному декларированию от имени
таможенного представителя обладает специалист по таможенному декларированию,
имеющий квалификационный аттестат, выдаваемый уполномоченным органом в сфере
таможенного дела в порядке, определенном Правительством Республики Казахстан.
Отношения таможенного представителя и специалиста по таможенному
декларированию строятся на основе трудового договора, заключаемого в соответствии с
трудовым законодательством Республики Казахстан. Специалист по таможенному
декларированию вправе осуществлять действия по таможенному декларированию от имени
таможенного представителя с момента заключения трудового договора.
2. Таможенный представитель не может ограничить обязанности специалиста по
таможенному декларированию перед таможенными органами.
3. Для получения квалификационного аттестата специалиста по таможенному
декларированию необходимо сдать квалификационный экзамен.
Таможенные органы, определенные уполномоченным органом в сфере таможенного
дела, проводят квалификационные экзамены с применением информационных систем
таможенных органов.
Сроки проведения квалификационных экзаменов размещаются на интернет-ресурсе
таможенного органа.
Квалификационные экзамены проводятся не реже одного раза в месяц.
4. Для сдачи квалификационного экзамена необходимо до его проведения
представить в таможенный орган, определенный частью 2 пункта 3 настоящей статьи,
заявление в произвольной форме. К заявлению прилагаются:
1) копия документа, удостоверяющего личность;
2) нотариально засвидетельствованная копия документа, подтверждающая
техническое и профессиональное или высшее образование;
3) две цветные фотографии размером 3,5 x 4,5 сантиметра.
5. При сдаче квалификационных экзаменов, таможенными органами, установленными
частью второй пункта 3 настоящей статьи, производится выдача аттестатов
специалистов по таможенному декларированию не позднее пяти рабочих дней с момента
сдачи квалификационных экзаменов.
6. В случае утери (порчи) аттестата специалиста по таможенному декларированию
или бейджа, а также изменения фамилии, имени, отчества необходимо представить в
таможенный орган, ранее выдавший аттестат специалиста по таможенному
декларированию, заявление в произвольной форме с приложением:
1) копии документа, удостоверяющего личность;
2) двух цветных фотографий размером 3,5 x 4,5 сантиметра.
7. Разработка программы, порядок проведения квалификационных экзаменов,
разработка и утверждение вопросов для квалификационного экзамена, установление
критериев оценки знаний претендента на получение аттестата, форма квалификационного
аттестата, бейджа, личной номерной печати специалиста по таможенному
декларированию определяются уполномоченным органом в сфере таможенного дела.
8. Срок действия аттестата специалиста по таможенному декларированию
составляет два года.
9. Квалификационный аттестат специалиста по таможенному декларированию
аннулируется в случае, если:
1) аттестат выдан на основе неполных или недостоверных сведений,
предъявленных заявителем;
2) истек срок действия аттестата специалиста по таможенному декларированию.
10. Решение об аннулировании квалификационного аттестата оформляется приказом
руководителя (лица, его замещающего) уполномоченного органа в сфере таможенного
дела с указанием причины аннулирования.
Повторное заявление о выдаче квалификационного аттестата рассматривается
уполномоченным органом в сфере таможенного дела по окончании одного года со дня
принятия приказа об аннулировании.
Статья 33. Таможенный перевозчик
1. Таможенным перевозчиком является юридическое лицо Республики Казахстан,
отвечающее условиям, определенным статьей 34 настоящего Кодекса.
Юридическое лицо признается таможенным перевозчиком после включения в реестр
таможенных перевозчиков.
Реестр таможенных перевозчиков ведется уполномоченным органом в сфере
таможенного дела.
2. Таможенный перевозчик осуществляет перевозку товаров, находящихся под
таможенным контролем, по таможенной территории таможенного союза в соответствии
с таможенным законодательством таможенного союза и (или) Республики Казахстан.
3. Информация, содержащаяся в реестре таможенных перевозчиков, а также данные
об исключении указанных лиц из реестра размещаются на интернет-ресурсе
уполномоченного органа в сфере таможенного дела.
Ежемесячно не позднее пятого числа каждого месяца уполномоченный орган в
сфере таможенного дела обеспечивает размещение обновленного реестра на указанном
интернет-ресурсе.
4. Статус таможенных перевозчиков подтверждается документом, форма и порядок
применения которого устанавливаются решением Комиссии таможенного союза.
Документ, указанный в части первой настоящего пункта, выдается уполномоченным
органом в сфере таможенного дела.
Статья 34. Условия включения в реестр таможенных
перевозчиков
Условиями включения юридического лица в реестр таможенных перевозчиков
являются:
1) осуществление этим лицом деятельности по перевозке грузов в течение не
менее двух лет на дату обращения в таможенный орган;
2) предоставление обеспечения уплаты таможенных пошлин, налогов на сумму,
эквивалентную не менее чем двумстам тысячам евро, с применением рыночного курса
валюты в соответствии с налоговым законодательством Республики Казахстан на день
внесения такого обеспечения;
3) наличие разрешительного документа на осуществление деятельности по
перевозке грузов, если такой вид деятельности требует наличия указанного документа
в соответствии с законодательством Республики Казахстан;
4) нахождение в собственности, хозяйственном ведении, оперативном управлении,
аренде используемых для перевозки товаров транспортных средств, в том числе
транспортных средств, пригодных для перевозки товаров под таможенными пломбами и
печатями;
5) отсутствие на день обращения в таможенный орган неисполненной обязанности
по уплате таможенных платежей, налогов и пеней;
6) отсутствие фактов привлечения в течение одного года до дня обращения в
таможенный орган к административной ответственности в соответствии со статьями 400
- 407, 410 - 412, 414, 415, 427 - 429, 434, 438 Кодекса Республики Казахстан об
административных правонарушениях;
7) наличие технического оборудования на каждом транспортном средстве,
позволяющего таможенному органу определять место нахождения данного транспортного
средства путем передачи сигнала.
Требования к техническому оборудованию и порядок его
применения устанавливаются Правительством Республики Казахстан.
Статья 35. Порядок включения в реестр таможенных
перевозчиков
1. Заявление о включении в реестр таможенных перевозчиков заполняется в
произвольной форме и должно содержать:
1) ходатайство в уполномоченный орган в сфере таможенного дела о включении в
реестр таможенных перевозчиков;
2) сведения о наименовании, месте нахождения, об открытых банковских счетах
заявителя;
3) сведения о сроке осуществления деятельности по перевозке грузов;
4) сведения об обеспечении уплаты таможенных пошлин, налогов;
5) сведения о наличии разрешительного документа на осуществление деятельности
по перевозке грузов, если такой вид деятельности требует наличия указанного
документа в соответствии с законодательством Республики Казахстан;
6) сведения о находящихся во владении транспортных средствах международной
перевозки (общее количество, технические характеристики), которые предполагается
использовать при осуществлении деятельности в качестве таможенного перевозчика, в
том числе о транспортных средствах, пригодных для перевозки товаров под таможенными
пломбами и печатями;
7) сведения о наличии технического оборудования на каждом транспортном
средстве, позволяющего таможенному органу определять место нахождения данного
транспортного средства путем передачи сигнала.
1-1. Заявление о включении в реестр таможенных перевозчиков юридическое лицо
вправе подать в форме электронного документа.
2. К заявлению прилагаются следующие документы, подтверждающие заявленные
сведения:
1) оригинал свидетельства о государственной регистрации юридического лица (по
окончании рассмотрения заявления таможенный орган обязан возвратить оригинал
заявителю) либо нотариально засвидетельствованную копию;
2) оригинал документа, подтверждающего регистрацию лица в качестве
налогоплательщика (по окончании рассмотрения заявления таможенный орган обязан
возвратить оригинал заявителю), либо нотариально засвидетельствованную копию;
3) нотариально засвидетельствованные копии учредительных документов;
4) подтверждения из банков об открытых в них счетах;
5) документы, подтверждающие обеспечение уплаты таможенных пошлин, налогов в
соответствии с главой 16 настоящего Кодекса;
6) нотариально засвидетельствованные копии документов, подтверждающих право
владения транспортными средствами международной перевозки, которые предполагается
использовать при осуществлении деятельности в качестве таможенного перевозчика;
7) копии свидетельств о допущении транспортных средств международной
перевозки для перевозки товаров под таможенными пломбами и печатями;
8) копия разрешительного документа на осуществление деятельности по перевозке
грузов, если такой вид деятельности требует наличия указанного документа в
соответствии с законодательством Республики Казахстан;
9) заключение территориального подразделения уполномоченного органа в сфере
таможенного дела, в зоне деятельности которого зарегистрировано лицо, на
соответствие условиям, определенным подпунктами 4) и 7) пункта 1 статьи 34
настоящего Кодекса.
2-1. Представление документов, предусмотренных в пункте 2 настоящей статьи,
не требуется в случае возможности получения информации, содержащейся в них, из
государственных информационных систем и (или) из формы сведений.
3. Заявление с прилагаемыми к нему документами рассматривается уполномоченным
органом в сфере таможенного дела в течение пятнадцати календарных дней со дня его
регистрации.
4. Решение о включении в реестр оформляется приказом руководителя (лица, его
замещающего) уполномоченного органа в сфере таможенного дела и вступает в силу со
дня принятия приказа.
5. Решение об отказе во включении в реестр таможенных перевозчиков
принимается в случае непредставления всех документов, указанных в пункте 2
настоящей статьи, или несоответствия заявителя требованиям, установленным статьей
34 настоящего Кодекса. После устранения заявителем данных нарушений заявление
рассматривается в порядке, установленном настоящим Кодексом.
6. В случае включения или отказа во включении лица в реестр таможенных
перевозчиков уполномоченный орган в сфере таможенного дела уведомляет заявителя в
письменной форме.
Сноска. Статья 35 с изменениями, внесенными Законом РК от 10.07.2012 № 36-
V(вводится в действие по истечении десяти календарных дней после его первого
официального опубликования).
Статья 36. Основания для исключения из реестра таможенных
перевозчиков
1. Основаниями для исключения из реестра таможенных перевозчиков являются:
1) несоблюдение условий включения в реестр таможенных перевозчиков,
установленных подпунктами 2) - 4) и 7) статьи 34 настоящего Кодекса;
2) несоблюдение таможенным перевозчиком обязанностей, предусмотренных
подпунктами 1) - 3) статьи 37 настоящего Кодекса;
3) заявление таможенного перевозчика об исключении его из реестра таможенных
перевозчиков;
4) ликвидация юридического лица в соответствии с законодательством Республики
Казахстан;
5) реорганизация юридического лица, за исключением преобразования.
2. Решение об исключении из реестра таможенных перевозчиков оформляется
приказом руководителя (лица, его замещающего) уполномоченного органа в сфере
таможенного дела с указанием причины исключения.
3. В течение пяти рабочих дней со дня принятия приказа соответствующая
информация в письменной форме направляется указанному лицу.
4. В случае исключения лица из реестра таможенных перевозчиков по основаниям,
предусмотренным подпунктами 1) - 3) пункта 1 настоящей статьи, повторное заявление
указанного лица о включении в соответствующий реестр рассматривается уполномоченным
органом в сфере таможенного дела по окончании одного года со дня принятия приказа
об исключении лица из такого реестра.
Статья 37. Обязанности таможенного перевозчика
Таможенный перевозчик обязан:
1) соблюдать условия и выполнять требования, установленные настоящим
Кодексом, при перевозке товаров в соответствии с таможенной процедурой таможенного
транзита;
2) вести учет товаров, перевозимых в соответствии с таможенной процедурой
таможенного транзита, и представлять в таможенные органы отчетность о перевозке
таких товаров, в том числе с использованием информационных технологий, в
порядке, установленном Правительством Республики Казахстан;
3) исполнить обязанность по уплате таможенных пошлин, налогов в случаях,
предусмотренных статьями 331 и 332 настоящего Кодекса;
4) не разглашать, не использовать для собственных целей и не передавать иным
лицам, за исключением случаев, предусмотренных законодательством Республики
Казахстан, полученную от отправителя товаров, их получателя или экспедитора
информацию, составляющую государственную, коммерческую, банковскую и иную
охраняемую законом тайну (секреты), либо другую конфиденциальную информацию;
5) информировать уполномоченный орган в сфере таможенного дела об изменении
сведений, заявленных им при включении в реестр таможенных перевозчиков, в течение
пяти рабочих дней с даты изменения таких сведений.
Статья 38. Ответственность таможенного перевозчика
За неисполнение или ненадлежащее исполнение своих обязанностей при перевозке
товаров в соответствии с таможенной процедурой таможенного транзита таможенный
перевозчик несет ответственность в соответствии с законами Республики Казахстан или
законодательством государств-членов таможенного союза.
Статья 39. Владелец склада временного хранения
1. Владельцем склада временного хранения является юридическое лицо Республики
Казахстан, созданное на территории Республики Казахстан, отвечающее условиям,
определенным статьей 40 настоящего Кодекса.
Юридическое лицо признается владельцем склада временного хранения после
включения в реестр владельцев складов временного хранения.
2. Владелец склада временного хранения осуществляет хранение товаров,
находящихся под таможенным контролем, в случаях и на условиях, установленных
таможенным законодательством Республики Казахстан.
3. Территориальные подразделения уполномоченного органа в сфере таможенного
дела направляют информацию, содержащуюся в реестре владельцев складов временного
хранения, а также данные о приостановлении, возобновлении соответствующей
деятельности или исключении указанных лиц из реестра в уполномоченный орган в сфере
таможенного дела.
Ежемесячно не позднее пятого числа каждого месяца уполномоченный орган в
сфере таможенного дела обеспечивает размещение обновленного реестра на интернет-
ресурсе уполномоченного органа в сфере таможенного дела.
Статья 40. Условия включения в реестр владельцев складов
временного хранения
1. Условиями включения юридического лица в реестр владельцев складов
временного хранения являются:
1) нахождение в собственности, хозяйственном ведении, оперативном управлении
или аренде помещений и (или) открытых площадок, предназначенных для использования в
качестве склада временного хранения и отвечающих следующим требованиям:
наличие систем контроля въезда транспортных средств на территорию и выезда с
территории, лиц на территорию и (или) в помещения и выхода с территории и (или) из
помещений (где находятся документы, товары и транспортные средства, подлежащие
таможенному контролю), оборудованных средствами видеонаблюдения, функционирующими в
круглосуточном режиме, позволяющими осуществлять просмотр видеоинформации о
происшедших событиях в течение последних тридцати календарных дней на территории
склада;
наличие необходимых погрузочно-разгрузочных механизмов и специальной техники,
а также сертифицированного весового оборудования, соответствующего характеру
помещаемых товаров и транспортных средств, а в случае помещения газа в специальные
хранилища - наличие соответствующих приборов учета;
наличие технически исправных подъездных путей;
наличие мест для досмотра товаров, в том числе крытых площадок, оснащенных
электрическим освещением и оборудованных средствами видеонаблюдения,
функционирующими в круглосуточном режиме, позволяющими осуществлять просмотр
видеоинформации о происшедших событиях в течение последних тридцати календарных
дней;
территория, включая примыкающие погрузочно-разгрузочные площадки, должна быть
обозначена в соответствии с пунктом 3 статьи 186 настоящего Кодекса и иметь
бетонное или асфальтовое покрытие;
на территории не должны быть расположены здания (строения) и сооружения, не
связанные с деятельностью склада;
территория, включая примыкающие погрузочно-разгрузочные площадки (одно или
несколько складских помещений и площадок), должна быть единым и неделимым
комплексом, располагаться по одному почтовому адресу и иметь непрерывное ограждение
по всему периметру;
2) наличие договора страхования гражданско-правовой ответственности, которая
может наступить вследствие причинения вреда товарам других лиц, находящимся на
хранении, или нарушения иных условий договоров хранения с другими лицами. Размер
страховой суммы устанавливается договором;
3) отсутствие на день обращения в таможенный орган неисполненной обязанности
по уплате таможенных платежей, налогов и пеней;
4) отсутствие фактов привлечения в течение одного года до дня обращения в
таможенный орган к административной ответственности в соответствии со статьями
400, 405, 410 - 412, 414, 415, 417, 430, 434, 438 Кодекса Республики Казахстан об
административных правонарушениях.
2. Если владение помещениями и (или) открытыми площадками осуществляется на
основании договора аренды, такой договор должен быть заключен на срок не менее
одного года на день подачи заявления о включении в реестр владельцев складов
временного хранения.
Статья 41. Порядок включения в реестр владельцев складов
временного хранения
1. Заявление о включении в реестр владельцев складов временного хранения
заполняется в произвольной форме и должно содержать:
1) ходатайство в территориальное подразделение уполномоченного органа в сфере
таможенного дела, в зоне деятельности которого учреждается склад, о включении в
реестр владельцев складов временного хранения;
2) сведения о наименовании, о месте нахождения, об открытых банковских счетах
заявителя;
3) сведения о помещениях и (или) открытых площадках, находящихся во владении
заявителя и предназначенных для использования в качестве склада временного
хранения, об их месте нахождения, об устройстве, оборудовании и материально-
техническом оснащении;
4) сведения о договоре (договорах) страхования гражданско-правовой
ответственности заявителя;
5) сведения о наличии необходимых погрузочно-разгрузочных механизмов и
специальной техники, а также сертифицированного весового оборудования,
соответствующего характеру помещаемых товаров и транспортных средств, а в случае
помещения газа в специальные хранилища - наличие соответствующих приборов учета.
2. К заявлению прилагаются следующие документы, подтверждающие заявленные
сведения:
1) оригинал свидетельства о государственной регистрации юридического лица (по
окончании рассмотрения заявления таможенный орган обязан возвратить оригинал
заявителю) либо нотариально засвидетельствованную копию;
2) оригинал документа, подтверждающего регистрацию лица в качестве
налогоплательщика (по окончании рассмотрения заявления таможенный орган обязан
возвратить оригинал заявителю), либо нотариально засвидетельствованную копию;
3) нотариально засвидетельствованные копии учредительных документов;
4) подтверждения из банков об открытых в них счетах;
5) нотариально засвидетельствованные копии документов, подтверждающих право
владения помещениями и (или) открытыми площадками, предназначенными для
использования при осуществлении деятельности в качестве склада временного хранения;
6) планы, чертежи помещений и территорий, заявляемых в качестве склада
временного хранения;
7) документы, подтверждающие наличие необходимых погрузочно-разгрузочных
механизмов и специальной техники, а также сертифицированных весовых оборудований,
соответствующих характеру помещаемых товаров и транспортных средств, а в случае
помещения газа в специальные хранилища - соответствующих приборов учета;
8) договор страхования гражданско-правовой ответственности владельца склада
временного хранения.
3. Заявление с прилагаемыми к нему документами рассматривается
территориальным подразделением уполномоченного органа в сфере таможенного дела, в
зоне деятельности которого учреждается склад, в течение пятнадцати календарных дней
со дня его регистрации.
4. Должностное лицо территориального подразделения уполномоченного органа в
сфере таможенного дела производит осмотр помещений и территорий заявителя
согласно пункту 3 статьи 208 настоящего Кодекса на соответствие требованиям,
определенным подпунктом 1) пункта 1 статьи 40 настоящего Кодекса.
5. Решение о включении в реестр оформляется приказом руководителя (лица, его
замещающего) территориального подразделения уполномоченного органа в сфере
таможенного дела и вступает в силу со дня принятия приказа.
6. Решение об отказе во включении в реестр владельцев складов временного
хранения принимается в случае непредставления всех документов, указанных в пункте 2
настоящей статьи, или несоответствия заявителя требованиям, установленным статьей
40 настоящего Кодекса.
После устранения заявителем данных нарушений заявление рассматривается в
порядке, установленном настоящим Кодексом.
7. В случае включения или отказа во включении лица в реестр владельцев
складов временного хранения территориальное подразделение уполномоченного органа в
сфере таможенного дела уведомляет заявителя в письменной форме.
Статья 42. Приостановление деятельности владельца склада
временного хранения
1. По письменному заявлению владельца склада временного хранения
осуществляемая им деятельность может быть приостановлена на срок до шести месяцев.
2. Решение о приостановлении деятельности владельца склада временного
хранения оформляется приказом руководителя (лица, его замещающего) территориального
подразделения уполномоченного органа в сфере таможенного дела, в зоне деятельности
которого учрежден склад, в течение десяти рабочих дней со дня регистрации заявления
указанного лица и вступает в силу со дня принятия приказа.
3. Со дня принятия приказа, предусмотренного пунктом 2 настоящей статьи,
помещение товаров на склад временного хранения не допускается.
4. Товары и транспортные средства международной перевозки, находящиеся на
временном хранении, должны быть помещены в иные места временного хранения и (или)
заявлены к помещению под другие таможенные процедуры в течение тридцати календарных
дней со дня принятия приказа, предусмотренного пунктом 2 настоящей статьи.
5. По письменному заявлению владельца склада временного хранения
осуществляемая им деятельность (при соблюдении условий, определенных статьей 40
настоящего Кодекса) возобновляется приказом руководителя (лица, его замещающего)
территориального подразделения уполномоченного органа в сфере таможенного дела в
течение десяти рабочих дней со дня регистрации заявления указанного лица.
6. В течение пяти рабочих дней со дня принятия приказа руководителя (лица,
его замещающего) территориального подразделения уполномоченного органа в сфере
таможенного дела о приостановлении деятельности владельца склада временного
хранения или о возобновлении указанным владельцем соответствующей деятельности
такая информация в письменной форме направляется указанному владельцу.
Статья 43. Основания для исключения из реестра владельцев
складов временного хранения
1. Основаниями для исключения из реестра владельцев складов временного
хранения являются:
1) несоблюдение условий включения в реестр владельцев складов временного
хранения, установленных подпунктами 1) и 2) пункта 1 статьи 40 настоящего Кодекса;
2) несоблюдение владельцем склада временного хранения обязанностей,
предусмотренных подпунктами 1) - 5), 7) и 8) статьи 44 настоящего Кодекса;
3) заявление владельца склада временного хранения об исключении его из
реестра владельца склада временного хранения;
4) ликвидация юридического лица в соответствии с законодательством Республики
Казахстан;
5) реорганизация юридического лица, за исключением преобразования.
2. Решение об исключении из реестра владельцев складов временного хранения
оформляется приказом руководителя (лица, его замещающего) территориального
подразделения уполномоченного органа в сфере таможенного дела, в зоне деятельности
которого учрежден склад, с указанием причины исключения.
3. В течение пяти рабочих дней со дня принятия приказа соответствующая
информация в письменной форме направляется указанному владельцу.
4. В случае исключения лица из реестра владельцев складов временного хранения
по основаниям, предусмотренным подпунктами 1) - 3) пункта 1 настоящей статьи,
повторное заявление указанного лица о включении в соответствующий реестр
рассматривается территориальным подразделением уполномоченного органа в сфере
таможенного дела по окончании одного года со дня принятия приказа об исключении
лица из такого реестра.
Статья 44. Обязанности владельца склада временного
хранения
Владелец склада временного хранения обязан:
1) соблюдать условия и выполнять требования, установленные настоящим
Кодексом, при временном хранении товаров;
2) обеспечивать сохранность товаров, находящихся на складе временного
хранения;
3) вести учет хранимых товаров и представлять в таможенные органы отчетность
о них, в том числе с использованием информационных технологий, в
порядке, установленном Правительством Республики Казахстан;
4) не допускать посторонних лиц, не являющихся работниками склада временного
хранения и не обладающих полномочиями в отношении товаров, к хранящимся товарам без
разрешения таможенных органов;
5) выполнять требования таможенных органов в отношении доступа должностных
лиц таможенных органов к хранящимся товарам;
6) в случае прекращения функционирования склада временного хранения в течение
трех рабочих дней со дня, следующего за днем принятия решения о прекращении
функционирования этого склада, известить лиц, поместивших товары на склад
временного хранения, о таком решении;
7) исполнить обязанность по уплате таможенных пошлин, налогов в случаях,
предусмотренных статьей 270 настоящего Кодекса;
8) информировать территориальное подразделение уполномоченного органа в сфере
таможенного дела, включившее юридическое лицо в реестр владельцев складов
временного хранения, об изменении сведений, заявленных им при включении в реестр
владельцев складов временного хранения, в течение пяти рабочих дней с даты
изменения таких сведений.
Территория склада временного хранения должна использоваться исключительно в
соответствии с требованиями, установленными настоящим Кодексом. Использование
указанных мест в иных целях не допускается.
Статья 45. Ответственность владельца склада временного
хранения
За неисполнение или ненадлежащее исполнение своих обязанностей при временном
хранении товаров владелец склада временного хранения несет ответственность в
соответствии с законами Республики Казахстан.
Статья 46. Владелец таможенного склада
1. Владельцем таможенного склада является юридическое лицо Республики
Казахстан, отвечающее условиям, определенным статьей 47 настоящего Кодекса.
Юридическое лицо признается владельцем таможенного склада после включения в
реестр владельцев таможенных складов.
2. Владелец таможенного склада осуществляет хранение товаров, находящихся под
таможенным контролем, в случаях и на условиях, установленных настоящим Кодексом.
3. Отношения владельца таможенного склада с декларантами или иными
заинтересованными лицами строятся на договорной основе.
4. Территориальные подразделения уполномоченного органа в сфере таможенного
дела направляют информацию, содержащуюся в реестре владельцев таможенных складов, а
также данные о приостановлении, возобновлении соответствующей деятельности или
исключении указанных лиц из реестра в уполномоченный орган в сфере таможенного
дела.
Ежемесячно не позднее пятого числа каждого месяца уполномоченный орган в
сфере таможенного дела обеспечивает размещение обновленного реестра на интернет-
ресурсе уполномоченного органа в сфере таможенного дела.
Статья 47. Условия включения в реестр владельцев
таможенных складов
1. Условиями включения юридических лиц в реестр владельцев таможенных складов
являются:
1) нахождение в собственности, хозяйственном ведении, оперативном управлении
или аренде помещений и (или) открытых площадок, предназначенных для использования в
качестве таможенного склада и отвечающих следующим требованиям:
наличие систем контроля въезда транспортных средств на территорию и выезда с
территории, входа лиц на территорию и (или) в помещения и выхода с территории и
(или) из помещений (где находятся документы, товары и транспортные средства,
подлежащие таможенному контролю), оборудованных средствами видеонаблюдения,
функционирующими в круглосуточном режиме, позволяющими осуществлять просмотр
видеоинформации о происшедших событиях в течение последних тридцати календарных
дней на территории склада - для складов открытого типа;
наличие необходимых погрузочно-разгрузочных механизмов и специальной техники,
а также сертифицированного весового оборудования, соответствующего характеру
помещаемых товаров и транспортных средств, а в случае помещения газа в специальные
хранилища - наличие соответствующих приборов учета;
наличие технически исправных подъездных путей;
наличие мест для досмотра товаров, в том числе крытых площадок, оснащенных
электрическим освещением и оборудованных средствами видеонаблюдения,
функционирующими в круглосуточном режиме, позволяющими осуществлять просмотр
видеоинформации о происшедших событиях в течение последних тридцати календарных
дней;
территория, включая примыкающие погрузочно-разгрузочные площадки, должна быть
обозначена в соответствии с пунктом 3 статьи 186 настоящего Кодекса и иметь
бетонное или асфальтовое покрытие;
на территории не должны быть расположены здания (строения) и сооружения, не
связанные с деятельностью склада;
территория, включая примыкающие погрузочно-разгрузочные площадки (одно или
несколько складских помещений и площадок), должна быть единым и неделимым
комплексом, располагаться по одному почтовому адресу и иметь непрерывное ограждение
по всему периметру;
2) наличие договора страхования гражданско-правовой ответственности, которая
может наступить вследствие причинения вреда товарам других лиц, находящимся на
хранении, или нарушения иных условий договоров хранения с другими лицами. Размер
страховой суммы устанавливается договором;
3) отсутствие на день обращения в таможенный орган неисполненной обязанности
по уплате таможенных платежей, налогов и пеней;
4) отсутствие фактов привлечения в течение одного года до дня обращения в
таможенный орган к административной ответственности в соответствии со статьями
400, 405, 410 - 412, 414, 415, 417, 423, 430, 434, 438 Кодекса Республики Казахстан
об административных правонарушениях.
2. Если владение помещениями и (или) открытыми площадками осуществляется на
основании договора аренды, такой договор должен быть заключен на срок не менее
одного года на день подачи заявления о включении в реестр владельцев таможенных
складов.
Статья 48. Порядок включения в реестр владельцев
таможенных складов
1. Заявление о включении в реестр владельцев таможенных складов заполняется в
произвольной форме и должно содержать:
1) ходатайство в территориальное подразделение уполномоченного органа в сфере
таможенного дела, в зоне деятельности которого учреждается склад, о включении в
реестр владельцев таможенных складов;
2) сведения о наименовании, месте нахождения, об открытых банковских счетах
заявителя;
3) сведения о типе таможенного склада;
4) сведения о помещениях и (или) открытых площадках, находящихся во владении
заявителя и предназначенных для использования в качестве таможенного склада, об их
месте нахождения, обустройстве, оборудовании и материально-техническом оснащении;
5) сведения о договоре (договорах) страхования гражданско-правовой
ответственности заявителя;
6) сведения о наличии необходимых погрузочно-разгрузочных механизмов и
специальной техники, а также сертифицированного весового оборудования,
соответствующего характеру помещаемых товаров и транспортных средств, а в случае
помещения газа в специальные хранилища - наличие соответствующих приборов учета.
2. К заявлению прилагаются следующие документы, подтверждающие заявленные
сведения:
1) оригинал свидетельства о государственной регистрации юридического лица (по
окончании рассмотрения заявления таможенный орган обязан возвратить оригинал
заявителю) либо нотариально засвидетельствованную копию;
2) оригинал документа, подтверждающего регистрацию лица в качестве
налогоплательщика (по окончании рассмотрения заявления таможенный орган обязан
возвратить оригинал заявителю), либо нотариально засвидетельствованную копию;
3) нотариально засвидетельствованные копии учредительных документов;
4) подтверждения из банков об открытых в них счетах;
5) нотариально засвидетельствованные копии документов, подтверждающих право
владения помещениями и (или) открытыми площадками, предназначенными для
использования при осуществлении деятельности в качестве таможенного склада;
6) планы, чертежи помещений и территорий, заявляемых в качестве таможенного
склада;
7) документы, подтверждающие право владения необходимыми погрузочно-
разгрузочными механизмами и специальной техникой, а также сертифицированным весовым
оборудованием, соответствующим характеру помещаемых товаров и транспортных средств,
а в случае помещения газа в специальные хранилища - соответствующими приборами
учета;
8) договор страхования гражданско-правовой ответственности владельца
таможенного склада.
3. Заявление с прилагаемыми к нему документами рассматривается
территориальным подразделением уполномоченного органа в сфере таможенного дела, в
зоне деятельности которого учреждается склад, в течение пятнадцати календарных дней
со дня его регистрации.
4. Должностное лицо территориального подразделения уполномоченного органа в
сфере таможенного дела производит осмотр помещений и территорий заявителя
согласно пункту 3 статьи 208 настоящего Кодекса на соответствие требованиям,
определенным подпунктом 1) пункта 1 статьи 47 настоящего Кодекса.
5. Решение о включении в реестр оформляется приказом руководителя (лица, его
замещающего) территориального подразделения уполномоченного органа в сфере
таможенного дела и вступает в силу со дня принятия приказа.
6. Решение об отказе во включении в реестр владельцев таможенных складов
принимается в случае непредставления всех документов, указанных в пункте 2
настоящей статьи, или несоответствия заявителя требованиям, установленным статьей
47 настоящего Кодекса.
После устранения заявителем данных нарушений заявление рассматривается в
порядке, установленном настоящим Кодексом.
7. В случае включения или отказа во включении лица в реестр владельцев
таможенных складов территориальное подразделение уполномоченного органа в сфере
таможенного дела уведомляет заявителя в письменной форме.
Статья 49. Приостановление деятельности владельца
таможенного склада
1. По письменному заявлению владельца таможенного склада осуществляемая им
деятельность может быть приостановлена на срок до шести месяцев.
2. Решение о приостановлении деятельности владельца таможенного склада
оформляется приказом руководителя (лица, его замещающего) территориального
подразделения уполномоченного органа в сфере таможенного дела, в зоне деятельности
которого учрежден склад, в течение десяти рабочих дней со дня регистрации заявления
указанного лица и вступает в силу со дня принятия приказа.
3. Со дня принятия приказа, предусмотренного пунктом 2 настоящей статьи,
помещение товаров на таможенный склад не допускается.
4. Товары и транспортные средства, находящиеся на временном хранении, должны
быть помещены в иные места временного хранения и (или) заявлены к помещению под
другие таможенные процедуры в течение тридцати календарных дней со дня принятия
приказа, предусмотренного пунктом 2 настоящей статьи.
5. По письменному заявлению владельца таможенного склада осуществляемая им
деятельность (при соблюдении условий, определенных статьей 47 настоящего Кодекса)
возобновляется приказом руководителя (лица, его замещающего) территориального
подразделения уполномоченного органа в сфере таможенного дела в течение десяти
рабочих дней со дня регистрации заявления указанного лица.
6. В течение пяти рабочих дней со дня принятия приказа руководителя (лица,
его замещающего) территориального подразделения уполномоченного органа в сфере
таможенного дела о приостановлении деятельности владельца таможенного склада или о
возобновлении указанным владельцем соответствующей деятельности такая информация в
письменной форме доводится до сведения владельца, а также направляется в
уполномоченный орган в сфере таможенного дела.
Статья 50. Основания для исключения из реестра владельцев
таможенных складов
1. Основаниями для исключения из реестра владельцев таможенных складов
являются:
1) несоблюдение условий включения в реестр владельцев таможенных складов,
установленных подпунктами 1) и 2) пункта 1 статьи 47 настоящего Кодекса;
2) несоблюдение владельцем таможенного склада обязанностей, предусмотренных
подпунктами 1) - 6), 8) и 9) статьи 51 настоящего Кодекса;
3) заявление владельца таможенного склада об исключении его из реестра
владельцев таможенного склада;
4) ликвидация юридического лица в соответствии с законодательством Республики
Казахстан;
5) реорганизация юридического лица, за исключением преобразования.
2. Решение об исключении из реестра владельцев таможенных складов оформляется
приказом руководителя (лица, его замещающего) территориального подразделения
уполномоченного органа в сфере таможенного дела, в зоне деятельности которого
учрежден склад, с указанием причины исключения.
3. В течение пяти рабочих дней со дня принятия приказа соответствующая
информация в письменной форме доводится до сведения владельца, а также направляется
в уполномоченный орган в сфере таможенного дела.
4. В случае исключения лица из реестра владельцев таможенных складов по
основаниям, предусмотренным подпунктами 1) - 3) пункта 1 настоящей статьи,
повторное заявление указанного лица о включении в соответствующий реестр
рассматривается территориальным подразделением уполномоченного органа в сфере
таможенного дела по окончании одного года со дня принятия приказа об исключении
лица из такого реестра.
Статья 51. Обязанности владельца таможенного склада
Владелец таможенного склада обязан:
1) обеспечивать сохранность товаров, находящихся на таможенном складе;
2) соблюдать условия и требования, установленные настоящим Кодексом, в
отношении хранения товаров на таможенном складе;
3) обеспечивать возможность проведения таможенного контроля;
4) вести учет товаров, хранящихся на таможенном складе, и представлять
таможенным органам отчетность о таких товарах, в том числе с использованием
информационных технологий, в порядке, установленном Правительством Республики
Казахстан;
5) не допускать посторонних лиц, не являющихся работниками таможенного склада
и не обладающих полномочиями в отношении товаров, к хранящимся товарам без
разрешения таможенных органов;
6) выполнять требования таможенных органов в отношении доступа должностных
лиц таможенных органов к хранящимся товарам;
7) в случае прекращения функционирования таможенного склада в течение трех
рабочих дней со дня, следующего за днем принятия решения о прекращении
функционирования этого склада, известить лиц, поместивших товары на таможенный
склад, о таком решении;
8) в случае утраты товаров, за исключением их утраты вследствие уничтожения
при аварии или действия непреодолимой силы, либо выдачи товаров без разрешения
таможенного органа уплатить ввозные таможенные пошлины, налоги при возникновении
обязанности по уплате таможенных пошлин, налогов в соответствии с настоящим
Кодексом;
9) информировать территориальное подразделение уполномоченного органа в сфере
таможенного дела, включившее юридическое лицо в реестр владельцев таможенных
складов, об изменении сведений, заявленных им при включении в реестр владельцев
таможенных складов, в течение пяти рабочих дней с даты изменения таких сведений.
Территория таможенного склада должна использоваться исключительно в
соответствии с требованиями, установленными настоящим Кодексом. Использование
указанных мест в иных целях не допускается.
Статья 52. Ответственность владельца таможенного склада
За неисполнение или ненадлежащее исполнение своих обязанностей при хранении
товаров на таможенном складе владелец таможенного склада несет ответственность в
соответствии с законами Республики Казахстан.
Статья 53. Владелец магазина беспошлинной торговли
1. Владельцем магазина беспошлинной торговли является юридическое лицо
Республики Казахстан, отвечающее условиям, определенным статьей 54 настоящего
Кодекса.
Юридическое лицо признается владельцем магазина беспошлинной торговли после
включения в реестр владельцев магазинов беспошлинной торговли.
2. Владелец магазина беспошлинной торговли осуществляет хранение и реализацию
в розницу товаров, помещенных под таможенную процедуру беспошлинной торговли,
физическим лицам, выезжающим с таможенной территории таможенного союза, а также
иностранным дипломатическим представительствам, приравненным к ним
представительствам международных организаций, консульским учреждениям, либо
дипломатическим агентам, консульским должностным лицам и членам их семей, которые
проживают вместе с ними.
3. Территориальные подразделения уполномоченного органа в сфере таможенного
дела направляют информацию, содержащуюся в реестре владельцев магазинов
беспошлинной торговли, а также данные о приостановлении, возобновлении
соответствующей деятельности или исключении указанных лиц из реестра в
уполномоченный орган в сфере таможенного дела.
Ежемесячно не позднее пятого числа каждого месяца уполномоченный орган в
сфере таможенного дела обеспечивает размещение обновленного реестра на интернет-
ресурсе уполномоченного органа в сфере таможенного дела.
Статья 54. Условия включения в реестр владельцев магазинов
беспошлинной торговли
Условиями включения юридических лиц в реестр владельцев магазинов
беспошлинной торговли являются:
1) нахождение в собственности, хозяйственном ведении, оперативном управлении
или аренде помещений, пригодных для использования в качестве магазина беспошлинной
торговли и отвечающих следующим требованиям:
торговый зал должен находиться за пределами места, определенного для
производства таможенного декларирования товаров, вывозимых физическими лицами при
их следовании через таможенную границу таможенного союза;
на территории магазина беспошлинной торговли должны быть места,
предназначенные для осуществления торговых операций, а также отдельные огороженные
места, предназначенные для осуществления операций по обеспечению сохранности
товаров и подготовке товаров к продаже (вскрытие упаковки, освобождение от тары и
другие);
2) наличие регистрационных или разрешительных документов на розничную
торговлю, если обязанность их получения предусмотрена законодательством Республики
Казахстан;
3) отсутствие на день обращения в таможенный орган неисполненной обязанности
по уплате таможенных платежей, налогов и пеней;
4) отсутствие фактов привлечения в течение одного года до дня обращения в
таможенный орган к административной ответственности в соответствии со статьями
400, 405, 409 - 415, 423, 429, 434, 438 Кодекса Республики Казахстан об
административных правонарушениях;
5) для магазинов беспошлинной торговли, предусмотренных подпунктом 2) пункта
1 статьи 409 настоящего Кодекса, дополнительные условия включения в соответствующий
реестр устанавливаются Правительством Республики Казахстан.
Статья 55. Порядок включения в реестр владельцев магазинов
беспошлинной торговли
1. Заявление о включении в реестр владельцев магазинов беспошлинной торговли
заполняется в произвольной форме и должно содержать:
1) ходатайство в территориальное подразделение уполномоченного органа в сфере
таможенного дела, в зоне деятельности которого учреждается такой магазин, о
включении в реестр владельцев магазинов беспошлинной торговли;
2) сведения о наименовании, о месте нахождения, об открытых банковских счетах
заявителя;
3) сведения о помещениях, находящихся во владении заявителя и предназначенных
для использования в качестве магазина беспошлинной торговли, об их месте
нахождения, обустройстве;
4) сведения о наличии регистрационных или разрешительных документов на
розничную торговлю, если обязанность их получения предусмотрена законодательством
Республики Казахстан.
2. К заявлению прилагаются следующие документы, подтверждающие заявленные
сведения:
1) оригинал свидетельства о государственной регистрации юридического лица (по
окончании рассмотрения заявления таможенный орган обязан возвратить оригинал
заявителю), либо нотариально засвидетельствованную копию;
2) оригинал документа, подтверждающего регистрацию лица в качестве
налогоплательщика (по окончании рассмотрения заявления таможенный орган обязан
возвратить оригинал заявителю), либо нотариально засвидетельствованную копию;
3) нотариально засвидетельствованные копии учредительных документов;
4) подтверждения из банков об открытых в них счетах;
5) нотариально засвидетельствованные копии документов, подтверждающих право
владения помещениями, пригодными для использования в качестве магазина беспошлинной
торговли;
6) планы, чертежи помещений и территорий, заявляемых в качестве магазина
беспошлинной торговли;
7) нотариально засвидетельствованные копии регистрационных или разрешительных
документов на розничную торговлю, если обязанность их получения предусмотрена
законодательством Республики Казахстан.
3. Заявление с прилагаемыми к нему документами рассматривается
территориальным подразделением уполномоченного органа в сфере таможенного дела, в
зоне деятельности которого учреждается магазин беспошлинной торговли, в течение
пятнадцати календарных дней со дня его регистрации.
4. Должностное лицо территориального подразделения уполномоченного органа в
сфере таможенного дела производит осмотр помещений и территорий заявителя
согласно пункту 3 статьи 208 настоящего Кодекса на соответствие требованиям,
определенным подпунктом 1) пункта 1 статьи 54 настоящего Кодекса.
5. Решение о включении в реестр оформляется приказом руководителя (лица, его
замещающего) территориального подразделения уполномоченного органа в сфере
таможенного дела и вступает в силу со дня принятия приказа.
6. Решение об отказе во включении в реестр владельцев магазинов беспошлинной
торговли принимается в случае непредставления всех документов, указанных в пункте 2
настоящей статьи, или несоответствия заявителя требованиям, установленным статьей
54 настоящего Кодекса.
После устранения заявителем данных нарушений заявление рассматривается в
порядке, установленном настоящим Кодексом.
7. В случае включения или отказа во включении лица в реестр владельцев
магазинов беспошлинной торговли территориальное подразделение уполномоченного
органа в сфере таможенного дела уведомляет заявителя в письменной форме.
Статья 56. Приостановление деятельности владельца магазина
беспошлинной торговли
1. По письменному заявлению владельца магазина беспошлинной торговли
осуществляемая им деятельность может быть приостановлена на срок до шести месяцев.
2. Решение о приостановлении деятельности владельца магазина беспошлинной
торговли оформляется приказом руководителя (лица, его замещающего) территориального
подразделения уполномоченного органа в сфере таможенного дела, в зоне деятельности
которого учрежден магазин, в течение десяти рабочих дней со дня регистрации
заявления указанного лица и вступает в силу со дня принятия приказа.
3. Со дня принятия приказа, предусмотренного пунктом 2 настоящей статьи,
помещение товаров в магазин беспошлинной торговли не допускается.
4. Товары, находящиеся в магазине беспошлинной торговли, должны быть помещены
в иные магазины беспошлинной торговли и (или) заявлены к помещению под другие
таможенные процедуры в течение тридцати календарных дней со дня принятия приказа,
предусмотренного пунктом 2 настоящей статьи.
5. По письменному заявлению владельца магазина беспошлинной торговли
осуществляемая им деятельность (при соблюдении условий, определенных статьей 54
настоящего Кодекса) возобновляется приказом руководителя (лица, его замещающего)
территориального подразделения уполномоченного органа в сфере таможенного дела в
течение десяти рабочих дней со дня регистрации заявления указанного лица.
6. В течение пяти рабочих дней со дня принятия приказа руководителя (лица,
его замещающего) территориального подразделения уполномоченного органа в сфере
таможенного дела о приостановлении или возобновлении деятельности владельца
магазина беспошлинной торговли такая информация в письменной форме доводится до
сведения владельца, а также направляется в уполномоченный орган в сфере таможенного
дела.
Статья 57. Основания для исключения из реестра владельцев
магазинов беспошлинной торговли
1. Основаниями для исключения из реестра владельцев магазинов беспошлинной
торговли являются:
1) несоблюдение условий включения в реестр владельцев магазинов беспошлинной
торговли, установленных подпунктами 1) и 2) статьи 54 настоящего Кодекса;
2) несоблюдение владельцем магазина беспошлинной торговли обязанностей,
предусмотренных статьей 58 настоящего Кодекса;
3) заявление владельца магазина беспошлинной торговли об исключении его из
реестра владельца магазина беспошлинной торговли;
4) ликвидация юридического лица в соответствии с законодательством Республики
Казахстан;
5) реорганизация юридического лица, за исключением преобразования.
2. Решение об исключении из реестра владельцев магазинов беспошлинной
торговли оформляется приказом руководителя (лица, его замещающего) территориального
подразделения уполномоченного органа в сфере таможенного дела, в зоне деятельности
которого учрежден магазин, с указанием причины исключения.
3. В течение пяти рабочих дней со дня принятия приказа соответствующая
информация в письменной форме доводится до сведения владельца.
4. В случае исключения лица из реестра владельцев магазинов беспошлинной
торговли по основаниям, предусмотренным подпунктами 1) - 3) пункта 1 настоящей
статьи, повторное заявление указанного лица о включении в соответствующий реестр
рассматривается территориальным подразделением уполномоченного органа в сфере
таможенного дела по окончании одного года со дня принятия приказа об исключении
лица из такого реестра.
Статья 58. Обязанности владельца магазина беспошлинной
торговли
Владелец магазина беспошлинной торговли обязан:
1) обеспечивать сохранность товаров, помещенных под таможенную процедуру
беспошлинной торговли и не реализованных в соответствии с настоящим Кодексом;
2) соблюдать условия и требования, установленные настоящим Кодексом;
3) обеспечивать возможность проведения таможенного контроля;
4) вести учет поступления товаров в магазин беспошлинной торговли и их
реализации в этом магазине, а также представлять таможенным органам отчетность о
таких товарах, в том числе с использованием информационных технологий, в
порядке, установленном Правительством Республики Казахстан;
5) уплатить таможенные пошлины, налоги при возникновении обязанности по
уплате таможенных пошлин, налогов в соответствии со статьей 411 настоящего Кодекса;
6) информировать территориальное подразделение уполномоченного органа в сфере
таможенного дела, включившее юридическое лицо в реестр владельцев магазинов
беспошлинной торговли, об изменении сведений, заявленных им при включении в реестр
владельцев магазинов беспошлинной торговли, в течение пяти рабочих дней с даты
изменения таких сведений.
Территория магазина беспошлинной торговли должна использоваться исключительно
в соответствии с требованиями, установленными настоящим Кодексом. Использование
указанных мест в иных целях не допускается.
Статья 59. Ответственность владельца магазина беспошлинной
торговли
За несоблюдение требований по хранению и реализации товаров в магазинах
беспошлинной торговли, а также требований таможенной процедуры беспошлинной
торговли владелец магазина беспошлинной торговли несет ответственность в
соответствии с законами Республики Казахстан.
Статья 60. Владелец свободного склада
Взаимоотношения таможенных органов с владельцами свободных складов
устанавливаются международным договором Республики Казахстан и (или)
в порядке, определяемом Правительством Республики Казахстан.
Сноска. Статья 60 с изменением, внесенным Законом РК от 05.07.2011 № 452-IV
(вводится в действие со дня первого официального опубликования).
Статья 60-1. Участник специальной экономической зоны
Взаимоотношения таможенных органов с участниками специальной экономической
зоны устанавливаются международным договором Республики Казахстан и (или) в
порядке, определяемом Правительством Республики Казахстан.
Сноска. Кодекс дополнен статьей 60-1 в соответствии с Законом РК от
05.07.2011 № 452-IV (вводится в действие с 13.10.2011).
Глава 6. УПОЛНОМОЧЕННЫЙ ЭКОНОМИЧЕСКИЙ ОПЕРАТОР Статья 61. Уполномоченный экономический оператор
1. Уполномоченным экономическим оператором является юридическое лицо,
отвечающее условиям, указанным в статье 62 настоящего Кодекса, которое вправе
пользоваться специальными упрощениями, предусмотренными статьей 65 настоящего
Кодекса.
2. Статус уполномоченного экономического оператора присваивается юридическому
лицу уполномоченным органом в сфере таможенного дела путем выдачи свидетельства о
включении в реестр уполномоченных экономических операторов и признается на всей
территории Республики Казахстан.
Статус уполномоченного экономического оператора присваивается юридическому
лицу, созданному в соответствии с законодательством Республики Казахстан.
Форма свидетельства о включении в реестр уполномоченных экономических
операторов утверждается уполномоченным органом в сфере таможенного дела.
Статья 62. Условия присвоения статуса уполномоченного
экономического оператора
Условиями получения юридическим лицом статуса уполномоченного экономического
оператора являются:
1) наличие генерального обеспечения уплаты таможенных пошлин, налогов в
порядке, предусмотренном главой 16 настоящего Кодекса, на срок не менее одного года
на сумму, эквивалентную одному миллиону евро, по рыночному курсу валют,
устанавливаемому в соответствии с налоговым законодательством Республики Казахстан,
на день предоставления такого обеспечения, за исключением случая, установленного
частью второй настоящего подпункта.
Лицами, осуществляющими деятельность по производству товаров и (или)
экспортирующими товары, к которым не применяются вывозные таможенные пошлины, при
их соответствии критериям, определенным решением Комиссии таможенного союза,
предоставляется обеспечение уплаты таможенных пошлин, налогов на сумму,
эквивалентную ста пятидесяти тысячам евро, по рыночному курсу валют,
устанавливаемому в соответствии с налоговым законодательством Республики Казахстан,
на день предоставления такого обеспечения;
2) осуществление внешнеторговой деятельности не менее двух лет;
3) отсутствие на день обращения в таможенный орган задолженности по
таможенным платежам и налогам в соответствии с таможенным законодательством
Республики Казахстан;
4) отсутствие на день обращения в таможенный орган задолженности (недоимки) в
соответствии с налоговым законодательством Республики Казахстан;
5) отсутствие на день обращения в таможенный орган у заявителя, учредителей,
акционеров, имеющих контрольный пакет акций, фактов наличия непогашенной судимости
в соответствии со статьями 209, 214, 250Уголовного кодекса Республики Казахстан;
6) отсутствие у заявителя на день обращения в таможенный орган фактов
привлечения в течение одного года к административной ответственности в соответствии
со статьями 405, 410, 417, 421, 423, 424, 426 - 434, 438 Кодекса Республики
Казахстан об административных правонарушениях;
7) наличие системы учета товаров, позволяющей сопоставлять сведения,
представленные таможенным органам при совершении таможенных операций, со сведениями
о проведении хозяйственных операций, отвечающей следующим требованиям:
наличие автоматизированной системы декларирования, контроля и учета
таможенных деклараций, в том числе с обязательным применением программного
продукта, совместимого с программными продуктами, используемыми таможенными
органами;
обеспечение информационных технологических мер по безопасности в целях
сохранности документации и защиты компьютерной системы от несанкционированного
доступа к ней посторонних лиц;
наличие системы внутреннего контроля для выявления несоответствия данных по
документам фактическому количеству товаров и транспортных средств.
Статья 63. Порядок выдачи, приостановления и отзыва
свидетельства уполномоченного экономического
оператора, обязанности уполномоченного
экономического оператора
1. Для получения свидетельства о включении в реестр уполномоченных
экономических операторов юридическое лицо представляет в уполномоченный орган в
сфере таможенного дела заявление, подписанное руководителем и заверенное печатью
юридического лица, содержащее сведения, подтверждающие соответствие такого лица
условиям присвоения статуса уполномоченного экономического оператора, а также
следующие документы:
нотариально засвидетельствованные копии учредительных и регистрационных
документов;
заполненную анкету, форма которой устанавливается уполномоченным органом в
сфере таможенного дела;
один из документов, подтверждающих генеральное обеспечение уплаты таможенных
пошлин, налогов в соответствии со статьей 144 настоящего Кодекса.
2. Уполномоченный орган в сфере таможенного дела при рассмотрении заявления и
прилагаемых к нему документов проверяет содержащиеся в них сведения, а также
поручает территориальным подразделениям уполномоченного органа в сфере таможенного
дела провести выездную таможенную проверку, предусмотренную главой 24 настоящего
Кодекса, на соответствие заявителя условиям присвоения статуса уполномоченного
экономического оператора.
По результатам рассмотрения заявления и прилагаемых к нему документов, а
также проведения выездной таможенной проверки уполномоченный орган в сфере
таможенного дела не позднее девяноста календарных дней со дня регистрации заявления
и указанных документов принимает решение о выдаче свидетельства о включении лица в
реестр уполномоченных экономических операторов либо об отказе в выдаче такого
свидетельства с указанием причин отказа.
Решение о выдаче свидетельства о включении лица в реестр уполномоченных
экономических операторов оформляется приказом руководителя (лица, его замещающего)
уполномоченного органа в сфере таможенного дела.
В случае указания заявителем неполных сведений в заявлении, анкете либо
отсутствия документов, предусмотренных пунктом 1 настоящей статьи, уполномоченный
орган в сфере таможенного дела не позднее пяти рабочих дней со дня принятия
заявления и прилагаемых к нему документов письменно информирует заявителя об отказе
в выдаче свидетельства с указанием причин отказа.
3. Уполномоченный экономический оператор обязан:
1) информировать уполномоченный орган в сфере таможенного дела об изменении и
(или) дополнении сведений, заявленных им при получении статуса уполномоченного
экономического оператора, в течение пяти рабочих дней со дня внесения изменений и
(или) дополнений путем представления соответствующих документов, подтверждающих
такие изменения и (или) дополнения;
2) при завершении срока действия генерального обеспечения уплаты таможенных
пошлин, налогов уполномоченный экономический оператор не позднее тридцати
календарных дней до даты окончания такого срока обязан представить в уполномоченный
орган в сфере таможенного дела документы о продлении срока действия указанного
генерального обеспечения либо новое генеральное обеспечение уплаты таможенных
пошлин, налогов;
3) соблюдать требования подпункта 7) статьи 62 настоящего Кодекса.
4. Действие свидетельства о включении в реестр уполномоченного экономического
оператора приостанавливается при:
1) подаче заявления уполномоченного экономического оператора о
приостановлении действия свидетельства о включении в реестр уполномоченных
экономических операторов;
2) наличии задолженности по таможенным платежам, налогам и пени - по
истечении срока, установленного пунктом 2 статьи 160 настоящего Кодекса, до момента
оплаты задолженности;
3) наличии фактов возбуждения уголовных дел по статьям 209, 214, 250
Уголовного кодекса Республики Казахстан в отношении заявителя, учредителей,
акционеров, имеющих контрольный пакет акций, до вынесения окончательного решения в
соответствии с законодательством Республики Казахстан;
4) наличии фактов возбуждения административного производства по статьям
405, 410, 417, 421, 423, 424, 426 - 434, 438 Кодекса Республики Казахстан об
административных правонарушениях в отношении заявителя до вынесения окончательного
решения в соответствии с законодательством Республики Казахстан;
5) неисполнении обязанностей, установленных пунктом 3 настоящей статьи.
Уполномоченный орган в сфере таможенного дела в течение пяти рабочих дней с
момента приостановления действия свидетельства о включении лица в реестр
уполномоченных экономических операторов письменно информирует его.
5. Действие свидетельства о включении в реестр уполномоченного экономического
оператора отзывается при:
1) подаче заявления уполномоченного экономического оператора об исключении
его из реестра уполномоченных экономических операторов;
2) ликвидации юридического лица в соответствии с законодательством Республики
Казахстан;
3) реорганизации юридического лица в соответствии с законодательством
Республики Казахстан;
4) привлечении заявителя, учредителей, акционеров, имеющих контрольный пакет
акций, к уголовной ответственности в соответствии со статьями 209, 214, 250
Уголовного кодекса Республики Казахстан;
5) привлечении заявителя к административной ответственности в соответствии
со статьями 405, 410, 417, 421, 423, 424, 426 - 434, 438 Кодекса Республики
Казахстан об административных правонарушениях.
6. Решение о прекращении деятельности свидетельства о включении лица в реестр
уполномоченных экономических операторов оформляется приказом руководителя (лица,
его замещающего) уполномоченного органа в сфере таможенного дела и вступает в силу
со дня принятия приказа.
Статья 64. Реестр уполномоченных экономических операторов
Уполномоченный орган в сфере таможенного дела ведет реестр уполномоченных
экономических операторов и обеспечивает ежемесячно не позднее пятого числа каждого
месяца его опубликование на интернет-ресурсе уполномоченного органа в сфере
таможенного дела.
Форма реестра уполномоченных экономических операторов и свидетельства о
включении в такой реестр определяется уполномоченным органом в сфере таможенного
дела.
Статья 65. Специальные упрощения, предоставляемые
уполномоченному экономическому оператору
1. Уполномоченному экономическому оператору могут быть предоставлены
следующие специальные упрощения:
1) временное хранение товаров в помещениях, на открытых площадках и иных
территориях уполномоченного экономического оператора;
2) выпуск товаров до подачи таможенной декларации в соответствии со статьей
298 настоящего Кодекса;
3) проведение таможенных операций, связанных с выпуском товаров, в
помещениях, на открытых площадках и иных территориях уполномоченного экономического
оператора;
4) предоставление таможенным органам в электронном виде предварительной
информации о товарах, предполагаемых к перемещению через таможенную границу
таможенного союза, транспортных средствах международной перевозки, перемещающих
такие товары, времени и месте прибытия товаров на таможенную территорию таможенного
союза или убытия с такой территории, пассажирах, прибывающих на таможенную
территорию таможенного союза или убывающих с такой территории;
5) при осуществлении процедуры таможенного транзита таможенные органы не
требуют предоставления обеспечения уплаты таможенных пошлин и налогов,
предусмотренных статьей 321 настоящего Кодекса, если в качестве декларанта
выступает уполномоченный экономический оператор.
2. Специальные упрощения, предусмотренные настоящей статьей, применяются
только в случаях, если уполномоченный экономический оператор вправе выступать
декларантом товаров, в отношении которых предполагается применение таких
специальных упрощений.
3. Перечень товаров, в отношении которых не могут применяться специальные
упрощения, предусмотренные настоящей статьей, определяется решением Комиссии
таможенного союза.
Статья 66. Предоставление таможенным органам
предварительной информации
1. Уполномоченные экономические операторы, перевозчики, в том числе
таможенные перевозчики, таможенные представители и иные заинтересованные лица,
могут предоставлять таможенным органам в электронном виде предварительную
информацию о товарах, предполагаемых к перемещению через таможенную границу
таможенного союза, транспортных средствах международной перевозки, перемещающих
такие товары, времени и месте прибытия товаров на таможенную территорию таможенного
союза или убытия с такой территории, пассажирах, прибывающих на таможенную
территорию таможенного союза или убывающих с такой территории.
2. Таможенные органы осуществляют обмен предварительной информацией с
таможенными органами (службами) государств-членов таможенного союза, иностранных
государств в соответствии с международными договорами Республики Казахстан.
3. Случаи обязательного предоставления таможенным органам предварительной
информации, объем, порядок ее предоставления и использования для таможенных целей
определяются в соответствии с международным договором Республики Казахстан.
Глава 7. ИНФОРМАЦИОННЫЕ СИСТЕМЫ И ИНФОРМАЦИОННЫЕ ТЕХНОЛОГИИ Статья 67. Информационные системы, информационные
технологии и средства их обеспечения,
используемые таможенными органами
1. Таможенные операции могут совершаться с использованием информационных
систем и информационных технологий, в том числе основанных на электронных способах
передачи информации, а также средств их обеспечения.
2. Внедрение информационных систем и информационных технологий осуществляется
с учетом соответствующих международных стандартов и обеспечения требований
информационной безопасности Республики Казахстан в соответствии с законодательством
Республики Казахстан об информатизации.
3. Таможенными органами применяются информационные системы, информационные
технологии и средства их обеспечения, разрабатываемые, производимые или
приобретаемые таможенными органами в соответствии с законодательством Республики
Казахстан.
4. Условия и порядок использования для таможенных целей информационных
систем, информационных технологий, средств их обеспечения и программно-технических
средств защиты информации, а также требования к ним при организации информационного
взаимодействия, основанного на электронных способах обмена информацией,
определяются уполномоченным органом в сфере таможенного дела.
Статья 68. Программные продукты, находящиеся
в собственности декларантов и лиц,
осуществляющих деятельность в сфере таможенного
дела
1. Требования, которым должны соответствовать программные продукты,
используемые декларантами или лицами, осуществляющими деятельность в сфере
таможенного дела, для представления документов и сведений, предусмотренных
настоящим Кодексом, устанавливаются Правительством Республики Казахстан. Указанные
требования размещаются на официальном интернет-ресурсе, веб-портале уполномоченного
органа в сфере таможенного дела.
2. Использование для таможенных целей программных продуктов допускается
только после проверки их на соответствие требованиям, установленным Правительством
Республики Казахстан.
3. Для проведения проверки программных продуктов лицо, указанное в пункте 1
настоящей статьи, представляет в уполномоченный орган в сфере таможенного дела
заявление о проведении проверки программного продукта, содержащее следующие
сведения:
1) сведения о заявителе: фамилия, имя, отчество (при его наличии) и его место
жительства (адрес) - для физического лица; наименование и место нахождения (адрес)
- для юридического лица; идентификационный номер;
2) номер документа, удостоверяющего личность, - для физических лиц, номер
свидетельства о государственной регистрации юридического лица.
Заявление подписывается лицом, его составившим, и заверяется печатью, если
данное лицо в соответствии с законодательством Республики Казахстан должно иметь
печать.
4. Подача заявления должна сопровождаться представлением следующих
документов:
1) копия документа, удостоверяющего личность, - для физических лиц;
свидетельство о государственной регистрации юридического лица (нотариально
засвидетельствованную копию);
2) комплект программной и эксплуатационной документации на программные
продукты;
3) документы, подтверждающие использование лицензионных программных средств
при разработке программного продукта;
4) образцы электронных копий таможенных документов, оформленные в
соответствии с правилами заполнения таможенных документов, - посредством
разработанного программного продукта.
5. В срок, не превышающий пятнадцати рабочих дней со дня регистрации
заявления, уполномоченный орган в сфере таможенного дела рассматривает и проверяет
указанные в заявлении сведения, а также документы, указанные в пункте 4 настоящей
статьи.
6. Уполномоченный орган в сфере таможенного дела ведет реестр разработчиков
программных продуктов по формированию электронных копий таможенных документов,
которые содержат следующие сведения:
1) наименование лица, являющегося разработчиком программного продукта;
2) наименование программного продукта;
3) номер версии программного продукта;
4) вид электронных таможенных документов.
7. Решение о включении в реестр разработчиков программных продуктов по
формированию электронных копий таможенных документов оформляется приказом
руководителя (либо лицом, его замещающим) уполномоченного органа в сфере
таможенного дела и направляется в адрес заявителя не позднее срока,
предусмотренного пунктом 5 настоящей статьи. В случае отказа о включении
разработчика программного продукта в реестр уполномоченный орган в сфере
таможенного дела не позднее пяти рабочих дней со дня регистрации заявления
уведомляет в письменной форме указанное лицо о причинах отказа. После устранения
замечаний заявитель вправе повторно представить документы в соответствии с пунктами
3 и 4 настоящей статьи.
8. Информация о включении и исключении из реестра разработчиков программных
продуктов по формированию электронных копий таможенных документов размещается на
официальном интернет-ресурсе, веб-портале уполномоченного органа в сфере
таможенного дела не позднее трех рабочих дней со дня принятия соответствующего
приказа.
9. Требования к программным продуктам в случае изменения подлежат
опубликованию и размещению на официальном интернет-ресурсе, веб-портале
уполномоченного органа в сфере таможенного дела.
Лица, использующие в своей деятельности проверенные ранее уполномоченным
органом в сфере таможенного дела программные продукты, обязаны привести их в
соответствие с вновь установленными требованиями в порядке, предусмотренном
настоящей главой.
Статья 69. Выдача разрешения на формирование электронных
копий таможенных документов декларантам и
таможенным представителям
1. Для получения разрешения уполномоченного органа в сфере таможенного дела
на формирование электронных копий таможенных документов декларант или таможенный
представитель представляет в уполномоченный орган в сфере таможенного дела
заявление о предоставлении разрешения на формирование электронных копий таможенных
документов, содержащее следующие сведения:
1) сведения о заявителе: фамилия, имя, отчество (при его наличии) и его место
жительства (адрес) - для физического лица; наименование и место нахождения (адрес)
- для юридического лица; идентификационный номер;
2) номер документа, удостоверяющего личность, - для физических лиц; номер
свидетельства о государственной регистрации юридического лица.
Заявление подписывается лицом, его составившим, и заверяется печатью, если
данное лицо в соответствии с законодательством Республики Казахстан должно иметь
печать.
2. Подача заявления должна сопровождаться представлением следующих
документов:
1) копия документа, удостоверяющего личность, - для физических лиц;
свидетельство о государственной регистрации юридического лица (нотариально
засвидетельствованная копия);
2) нотариально засвидетельствованная копия договора с лицом, включенным в
реестр разработчиков программных продуктов, за исключением случаев использования
программного продукта по формированию электронных копий таможенных документов,
находящегося в собственности уполномоченного органа в сфере таможенного дела.
3. В течение пяти рабочих дней со дня регистрации заявления уполномоченный
орган в сфере таможенного дела рассматривает и проверяет содержащиеся в заявлении
сведения, а также документы, указанные в пункте 2 настоящей статьи.
4. В случае соответствия указанных сведений и документов установленным
требованиям уполномоченный орган в сфере таможенного дела в срок, предусмотренный
пунктом 3 настоящей статьи, письменно информирует о своем решении лицо, подавшее
заявление. В письменном решении уполномоченного органа в сфере таможенного дела
указывается присвоенный код, который в дальнейшем вносится лицом, подавшим
заявление, в установленное поле каждой сформированной электронной копии таможенного
документа.
5. Код, присвоенный заявителю, не может использоваться для формирования
электронных копий таможенных документов на товары, перемещаемые иными лицами, кроме
лиц, осуществляющих деятельность в качестве таможенного представителя.
6. В случае непредставления документов, указанных в пункте 2 настоящей
статьи, уполномоченный орган в сфере таможенного дела отказывает в разрешении на
формирование электронных копий таможенных документов и письменно извещает об этом
заявителя в срок, предусмотренный пунктом 3 настоящей статьи.
7. Письменное решение уполномоченного органа в сфере таможенного дела с
указанием присвоенного кода может быть отозвано уполномоченным органом в сфере
таможенного дела при возникновении одного из следующих случаев:
1) нарушения заявителем требования, установленного пунктом 5 настоящей
статьи;
2) аннулирования заявителем договора с разработчиком программного продукта и
неинформирования об этом уполномоченного органа в сфере таможенного дела.
8. Отзыв письменного решения уполномоченного органа в сфере таможенного дела
с указанным присвоенным кодом влечет за собой аннулирование кода, присвоенного
заявителю, и отказ в приеме электронных копий таможенных документов, сформированных
под таким кодом.
9. При изменении сведений в документах, указанных в пункте 2 настоящей
статьи, декларант или таможенный представитель в течение десяти календарных дней с
даты изменения сведений письменно информирует уполномоченный орган в сфере
таможенного дела о произошедших изменениях.
10. Срок действия кода, присвоенного заявителю, не ограничивается, за
исключением случаев, предусмотренных пунктом 7 настоящей статьи.
Статья 70. Информационные ресурсы таможенных органов
1. Информационные ресурсы таможенных органов, сформированные на базе
документов и сведений, представляемых при совершении таможенных операций, а также
документов, необходимых для их совершения, имеют ограниченный доступ. Порядок
формирования информационных ресурсов и доступа к ним определяется законодательством
Республики Казахстан об информатизации.
Под информационными ресурсами таможенных органов понимается организованная
совокупность документированной информации, включающая в себя базы данных,
создаваемые, обрабатываемые и накапливаемые в информационных системах таможенных
органов.
Информационные ресурсы таможенных органов, касающиеся таможенного
законодательства Республики Казахстан, являются открытыми и общедоступными.
Общедоступные информационные ресурсы размещаются на официальном интернет-
ресурсе, веб-портале уполномоченного органа в сфере таможенного дела.
2. Порядок получения лицами информации, содержащейся в информационных
ресурсах, имеющих ограниченный доступ, находящихся в ведении таможенных органов,
определяется законодательством Республики Казахстан об информатизации.
Статья 71. Защита информации и прав субъектов,
участвующих в информационных процессах и
информатизации
1. Защита информации, прав субъектов, участвующих в информационных процессах
и информатизации, осуществляется в порядке, установленном законодательством
Республики Казахстан.
2. Защита обеспечивается внедрением и использованием специальных программно-
технических средств защиты информации, совместимых с программными продуктами,
информационными системами и информационными технологиями и подлежащих обязательной
сертификации в порядке, установленном законодательством Республики Казахстан о
техническом регулировании.
3. Уровень защиты информации, обеспечиваемый средством защиты информации,
должен соответствовать категории информации. Соответствие уровня защиты информации
определенной категории обеспечивается таможенными органами, в ведении которых
находятся информационные ресурсы.
Контроль за соблюдением требований по защите информации и эксплуатации
средств защиты информации осуществляет уполномоченный орган в сфере таможенного
дела в соответствии с законодательством Республики Казахстан.
Статья 72. Информационный обмен таможенных органов
Таможенные органы участвуют в международном информационном обмене с
таможенными органами иностранных государств, а также международными и иными
организациями в порядке и на условиях, определяемых международными договорами и
законодательством Республики Казахстан.
Глава 8. ТАМОЖЕННАЯ СТАТИСТИКА
Статья 73. Таможенная статистика внешней торговли товарами
1. В целях анализа состояния, динамики и тенденций развития внешней торговли
товарами таможенные органы ведут сбор и обработку сведений о перемещении товаров
через таможенную границу таможенного союза для формирования данных таможенной
статистики внешней торговли товарами.
2. Таможенные органы ведут таможенную статистику внешней торговли товарами в
соответствии с методологией, утверждаемой решением Комиссии таможенного союза.
3. Таможенные органы представляют данные таможенной статистики внешней
торговли товарами:
Правительству, государственным органам и иным организациям Республики
Казахстан в порядке, установленном законодательством Республики Казахстан;
международным организациям в порядке,
установленном международными договорами.
4. Комиссия таможенного союза представляет данные таможенной статистики
внешней торговли товарами таможенного союза государственным органам государств-
членов таможенного союза и международным организациям в соответствии
с международными договорами.
5. Таможенные органы публикуют данные таможенной статистики внешней торговли
Республики Казахстан в порядке и сроки, установленные уполномоченным органом в
сфере таможенного дела.
6. Таможенными органами могут представляться данные таможенной статистики
внешней торговли товарами, не содержащие государственную, коммерческую, банковскую
и иную охраняемую законом тайну (секреты) либо другую конфиденциальную информацию,
заинтересованным в их получении организациям Республики Казахстан в порядке и на
условиях, которые установлены законодательством Республики Казахстан.
Статья 74. Специальная таможенная статистика
1. В целях обеспечения решения задач, возложенных на таможенные органы,
ведется специальная таможенная статистика в порядке, установленном уполномоченным
органом в сфере таможенного дела.
2. Данные специальной таможенной статистики используются таможенными органами
исключительно для таможенных целей.
Статья 75. Документы и сведения, используемые для
статистических целей
1. Для статистических целей используются документы и сведения, представляемые
лицами в соответствии с таможенным законодательством таможенного союза и (или)
Республики Казахстан.
2. На сведения, используемые для статистических целей, распространяются
положения статьи 16 настоящего Кодекса.
Глава 9. ЕДИНАЯ ТОВАРНАЯ НОМЕНКЛАТУРА ВНЕШНЕЭКОНОМИЧЕСКОЙ
ДЕЯТЕЛЬНОСТИ ТАМОЖЕННОГО СОЮЗА. КЛАССИФИКАЦИЯ ТОВАРОВ Статья 76. Единая Товарная номенклатура
внешнеэкономической деятельности таможенного
союза
Единая Товарная номенклатура внешнеэкономической деятельности таможенного
союза (далее - Товарная номенклатура внешнеэкономической деятельности) применяется
для осуществления мер таможенно-тарифного и нетарифного регулирования
внешнеторговой и иных видов внешнеэкономической деятельности, ведения таможенной
статистики.
Статья 77. Ведение Товарной номенклатуры
внешнеэкономической деятельности
1. Товарная номенклатура внешнеэкономической деятельности основывается на
Гармонизированной системе описания и кодирования товаров Всемирной таможенной
организации и единой Товарной номенклатуре внешнеэкономической деятельности
Содружества Независимых Государств.
2. Товарная номенклатура внешнеэкономической деятельности
утверждается Комиссией таможенного союза.
3. Решения о внесении изменений в Товарную номенклатуру внешнеэкономической
деятельности принимаются Комиссией таможенного союза на основании предложений
уполномоченного органа в сфере таможенного дела.
Товарная номенклатура внешнеэкономической деятельности и решения о внесении в
нее изменений публикуются Комиссией таможенного союза.
4. Техническое ведение Товарной номенклатуры внешнеэкономической деятельности
осуществляется в порядке, установленном пунктом 4 статьи 51 Таможенного кодекса
таможенного союза.
Статьи 78. Классификация товаров
1. Товары при их таможенном декларировании подлежат классификации по Товарной
номенклатуре внешнеэкономической деятельности.
2. Проверку правильности классификации товаров, заявленных в таможенной
декларации, осуществляют должностные лица таможенных органов, за исключением
должностных лиц контрольно-пропускных пунктов и специализированных таможенных
учреждений.
3. В случае выявления неверной классификации товаров таможенный орган,
определенный пунктом 2 настоящей статьи, самостоятельно осуществляет классификацию
товаров и принимает решение по классификации товаров по форме, определенной
Правительством Республики Казахстан.
4. Под классификацией товаров понимается поэтапное отнесение рассматриваемых
товаров к конкретным товарным позициям, субпозициям и подсубпозициям по Товарной
номенклатуре внешнеэкономической деятельности.
Классификация товаров осуществляется исходя из основных критериев:
1) функция, которую товар выполняет;
2) материал, из которого сделан товар.
При этом соблюдается принцип однозначного отнесения товаров с учетом степени
их обработки к товарным подсубпозициям на основе применения основных правил
интерпретации Товарной номенклатуры внешнеэкономической деятельности и примечаний к
разделам, группам (в том числе примечаний к товарным позициям, субпозициям), а
также дополнительных примечаний, которые разъясняют специфические классификационные
вопросы.
5. При классификации товаров таможенные органы, декларанты или таможенные
представители используют основные правила интерпретации; примечания к разделам,
группам, позициям; пояснения к Товарной номенклатуре внешнеэкономической
деятельности; компендиум классификационных мнений Комитета по Гармонизированной
системе Всемирной таможенной организации; электронную базу предварительных решений
по классификации товаров уполномоченного органа в сфере таможенного дела;
разъяснения по классификации отдельных видов товаров Комиссии таможенного союза и
уполномоченного органа в сфере таможенного дела.
6. При классификации товаров таможенные органы принимают во внимание
представленные декларантом копии таможенных деклараций страны отправления, в случае
если декларант может их представить, заключения, справки независимых экспертных
организаций, а также сведения, указываемые в товаросопроводительных документах.
7. При подаче таможенной декларации для таможенного декларирования декларант
классифицирует товар по Товарной номенклатуре внешнеэкономической деятельности и
заявляет код товара в таможенной декларации.
8. Если при таможенном декларировании товаров декларант правильно заявил коды
товаров в таможенной декларации, то должностное лицо таможенного органа без запроса
о представлении дополнительных документов завершает проверку сведений по
классификации товаров.
9. Если при таможенном декларировании товаров декларант неверно заявил в
таможенной декларации коды товаров по Товарной номенклатуре внешнеэкономической
деятельности, то должностное лицо таможенного органа в течение одного рабочего дня
письменно запрашивает у декларанта дополнительные документы, необходимые для
классификации товаров. Таможенный орган не позднее пяти календарных дней выносит
решение по классификации товаров по форме, определенной Правительством Республики
Казахстан.
10. В случае запроса дополнительных документов для классификации товаров
таможенный орган по письменному заявлению декларанта осуществляет условный выпуск
товаров:
облагаемых таможенными пошлинами и налогами - при наличии обеспечения уплаты
таможенных пошлин и налогов;
не облагаемых таможенными пошлинами и налогами - при наличии обязательства
декларанта по представлению запрашиваемых документов в срок, установленный в
письменном запросе таможенного органа.
Размер суммы обеспечения уплаты таможенных пошлин и налогов не должен быть
меньше суммы таможенных платежей и налогов, подлежащих уплате при заявлении
таможенной процедуры выпуска для внутреннего потребления.
Срок действия обеспечения уплаты таможенных пошлин и налогов должен
составлять не меньше тридцати календарных дней со дня условного выпуска товаров.
11. В случае согласия декларанта с решением таможенного органа по
классификации товаров сведения, заявленные в таможенной декларации, должны быть
изменены или дополнены декларантом в соответствии с пунктом 1 статьи 289 настоящего
Кодекса.
12. Решение таможенного органа по классификации товаров оформляется в двух
экземплярах и подписывается руководителем (лицом, его замещающим) таможенного
органа, производящего таможенное декларирование товаров.
13. Решение таможенного органа по классификации товаров является обязательным
для исполнения.
14. В случае несогласия с решением по классификации товаров, принятым
таможенным органом, декларант или лицо, осуществляющее деятельность в сфере
таможенного дела, либо их представители имеют право обжаловать действия
(бездействие) таможенного органа или должностного лица таможенного органа в
соответствии с законодательством Республики Казахстан.
15. При обжаловании решения по классификации товаров лицо, подавшее жалобу,
представляет в уполномоченный орган в сфере таможенного дела фотографии, рисунки,
чертежи, паспорта изделий, пробы и образцы товаров, основные технические,
коммерческие характеристики товаров и иную информацию, позволяющую однозначно
классифицировать товары.
16. Бланки решений таможенных органов по классификации товаров являются
бланками строгой отчетности, имеют учетную серию и номер, включающий код
таможенного органа, которые исполнены типографским способом.
17. Уполномоченный орган в сфере таможенного дела или территориальное
подразделение уполномоченного органа в сфере таможенного дела принимают
предварительные решения по классификации товаров в соответствии с настоящей главой
и предоставляют разъяснения по классификации отдельных видов товаров, обеспечивая
их публикацию на официальном интернет-ресурсе, веб-портале уполномоченного органа в
сфере таможенного дела.
Предварительные решения по классификации товаров являются обязательными при
декларировании товаров на территории Республики Казахстан.
18. Уполномоченный орган в сфере таможенного дела осуществляет ведение базы
данных предварительных решений по классификации товаров.
Статья 79. Порядок принятия предварительного решения
1. Порядок принятия предварительного решения по классификации товаров по
Товарной номенклатуре внешнеэкономической деятельности определяется статьями 80-83
настоящего Кодекса.
2. Предварительное решение принимается на каждое наименование товара,
включающее определенную марку, модель, артикул и модификацию.
3. Форма предварительного решения определяется решением Комиссии таможенного
союза.
4. Уполномоченный орган в сфере таможенного дела или территориальное
подразделение уполномоченного органа в сфере таможенного дела в случае утраты
заявителем предварительного решения на основании письменного заявления, содержащего
ссылку на утраченное заявителем предварительное решение, в течение пяти рабочих
дней со дня регистрации письменного заявления выдает заявителю дубликат ранее
полученного заявителем предварительного решения.
5. Уполномоченный орган в сфере таможенного дела осуществляет информационный
обмен предварительных решений по классификации товаров в соответствии со статьей
213 настоящего Кодекса.
Статья 80. Заявление о принятии предварительного решения
1. Предварительное решение принимается уполномоченным органом в сфере
таможенного дела или территориальным подразделением уполномоченного органа в сфере
таможенного дела на основании заявления лица (далее в настоящей главе - заявитель),
поданного в письменном виде или в виде электронного документа.
2. Заявление о принятии предварительного решения по классификации товаров
должно содержать полное коммерческое наименование, фирменное наименование, основные
технические, коммерческие характеристики товаров и иную информацию, позволяющую
однозначно классифицировать товары. При необходимости представляются фотографии,
рисунки, чертежи, паспорта изделий, пробы и образцы товаров и другие документы для
принятия этого предварительного решения, заверенные печатью заявителя.
3. Если представленные заявителем сведения недостаточны для принятия
предварительного решения, уполномоченный орган в сфере таможенного дела или
территориальное подразделение уполномоченного органа в сфере таможенного дела
уведомляет заявителя о необходимости предоставления дополнительной информации в
течение десяти календарных дней со дня подачи в таможенный орган заявления о
принятии предварительного решения. Дополнительная информация должна быть
предоставлена в течение тридцати календарных дней со дня письменного уведомления
заявителя. Если информация не предоставлена в установленный срок, заявление о
принятии предварительного решения отклоняется.
Статья 81. Сроки принятия и действия предварительного
решения
1. Предварительное решение принимается в течение двадцати календарных дней со
дня регистрации заявления о принятии предварительного решения.
В случае необходимости предоставления дополнительной информации в
соответствии с пунктом 3 статьи 80 настоящего Кодекса течение срока, указанного в
части первой настоящего пункта, приостанавливается и возобновляется со дня
получения последнего документа, содержащего запрашиваемые сведения.
2. Предварительное решение действует в течение трех лет со дня его принятия,
если оно не изменено, не отозвано либо его действие не прекращено в соответствии со
статьей 82 настоящего Кодекса.
Статья 82. Прекращение действия, изменение или отзыв
предварительного решения
1. Уполномоченный орган в сфере таможенного дела или территориальное
подразделение уполномоченного органа в сфере таможенного дела может принять решение
о прекращении действия, об изменении или отзыве принятого им предварительного
решения.
Решение о прекращении действия, об изменении или отзыве предварительного
решения направляется заявителю не позднее дня, следующего за днем вынесения решения
о прекращении действия, об изменении или отзыве предварительного решения.
2. Решение о прекращении действия предварительного решения принимается, если
уполномоченным органом в сфере таможенного дела или территориальным подразделением
уполномоченного органа в сфере таможенного дела установлено, что заявитель для
принятия предварительного решения представил ложные или поддельные документы,
недостоверные и (или) неполные сведения.
Решение о прекращении действия предварительного решения вступает в силу со
дня принятия такого предварительного решения.
3. Изменение предварительного решения производится в случаях:
выявления уполномоченным органом в сфере таможенного дела или территориальным
подразделением уполномоченного органа в сфере таможенного дела или заявителем
ошибок, допущенных при принятии предварительного решения;
принятия Комиссией таможенного союза решений или разъяснений по классификации
отдельных видов товаров.
Решение уполномоченного органа в сфере таможенного дела или территориального
подразделения уполномоченного органа в сфере таможенного дела об изменении
предварительного решения вступает в силу в срок, указанный в решении об изменении
предварительного решения.
4. Предварительное решение отзывается в случаях:
внесения изменений в Товарную номенклатуру внешнеэкономической деятельности,
влияющих на классификацию товаров, в отношении которых принято предварительное
решение;
принятия Всемирной таможенной организацией решений по классификации товаров,
применяемых государствами-членами таможенного союза;
принятия Комиссией таможенного союза решений и разъяснений по классификации
отдельных видов товаров.
Решение об отзыве предварительного решения принимается уполномоченным органом
в сфере таможенного дела или территориальным подразделением уполномоченного органа
в сфере таможенного дела в течение тридцати календарных дней после опубликования
решений и разъяснений Комиссии таможенного союза и вступает в силу одновременно с
такими решениями.
5. Решение о прекращении действия, об изменении или отзыве предварительного
решения доводится до сведения таможенных органов не позднее дня, следующего за днем
принятия решения о прекращении действия, изменении или отзыве предварительного
решения.
Статья 83. Гласность предварительных решений
Предварительные решения, за исключением информации, составляющей
государственную, коммерческую, банковскую и иную охраняемую законом тайну
(секреты), либо другой конфиденциальной информации, касающейся заинтересованного
лица, размещаются на официальном интернет-ресурсе Комиссии таможенного союза.
Статья 84. Порядок принятия решения о классификации товара
в несобранном или разобранном виде, в том числе
в некомплектном или незавершенном виде, ввоз
которого предполагается различными партиями в
течение определенного периода времени
1. Решение о классификации товара в несобранном или разобранном виде, в том
числе в некомплектном или незавершенном виде, ввоз которого предполагается
различными товарными партиями в течение определенного периода времени (далее -
решение о классификации товара в несобранном виде), особенности декларирования
которого предусмотрены настоящим Кодексом, принимает уполномоченный орган в сфере
таможенного дела на основании письменного заявления лица.
2. Решение о классификации товара в несобранном виде выдается заявителю при
одновременном соблюдении следующих условий:
внешнеторговый договор (контракт) заключен от имени заявителя;
заявитель является получателем товаров.
3. Заявление о принятии решения о классификации товара в несобранном виде
должно содержать:
внешнеторговый договор (контракт), нотариально засвидетельствованный;
сведения о заявителе;
сведения о товаре (наименование, перечень компонентов товара);
срок поставки товара;
таможенную процедуру, под которую будет помещен товар;
наименование таможенного органа, где будет осуществляться декларирование
товара.
К заявлению прилагаются документы, на основании которых принимается решение о
классификации товара в несобранном виде (техническое описание товара и его
компонентов с указанием принципа действия и функций, описание способа монтажа или
сборки, описание материалов, из которых произведен товар и его компоненты,
сборочные чертежи, схемы, при возможности фотографии, каталоги производителей,
видеоматериал, подробная спецификация товара).
4. Заявление подается до представления первой партии товара для таможенного
декларирования.
5. Если представленные заявителем документы и сведения недостаточны для
принятия решения о классификации товара в несобранном виде, уполномоченный орган в
сфере таможенного дела уведомляет заявителя о необходимости предоставления
дополнительной информации в течение пятнадцати календарных дней со дня подачи
заявления о принятии решения о классификации.
Дополнительная информация должна быть предоставлена в течение тридцати
календарных дней со дня письменного уведомления заявителя.
Если информация не предоставлена в установленный срок либо заявитель
отказался представить документы и сведения, необходимые для классификации товара,
заявление о принятии решения о классификации товара в несобранном виде отклоняется.
Заявление о принятии решения о классификации товара в несобранном виде
отклоняется:
если компоненты товара в несобранном или разобранном виде, в том числе в
некомплектном или незавершенном виде, в соответствии с правилами классификации не
образуют товар, классифицируемый по коду завершенного или комплектного товара;
при наличии противоречивой информации, указанной в заявлении и документах,
прилагаемых к нему.
Статья 85. Срок принятия решения о классификации товара
в несобранном виде
1. Решение о классификации товара в несобранном виде принимается в течение
тридцати календарных дней со дня регистрации заявления.
В случае необходимости предоставления дополнительной информации в
соответствии с пунктом 5 статьи 84 настоящего Кодекса течение срока, указанного в
части первой настоящего пункта, приостанавливается и возобновляется со дня
получения уполномоченным органом в сфере таможенного дела последнего документа,
содержащего запрашиваемые сведения.
2. Форма решения о классификации товара в несобранном виде определяется
Правительством Республики Казахстан.
Статья 86. Срок действия решения о классификации товара
в несобранном виде
Решение о классификации товара в несобранном виде вступает в действие с даты
его принятия и не должен превышать двенадцать последовательных календарных месяцев.
Статья 87. Изменение или прекращение действия решения о
классификации товара в несобранном виде
1. Изменение решения о классификации товара в несобранном виде производится в
случаях:
1) принятия уполномоченным органом в сфере таможенного дела обязательного для
исполнения таможенными органами решения и разъяснения по классификации отдельных
видов товаров;
2) выявления ошибок, опечаток, допущенных при принятии решения о
классификации товара в несобранном виде или при подготовке документов заявителем;
3) изменения Товарной номенклатуры внешнеэкономической деятельности
таможенного союза.
Решение об изменении решения о классификации товара в несобранном виде
вступает в силу в срок, указанный в решении об изменении решения о классификации
товара в несобранном виде.
2. Прекращение действие решения о классификации товара в несобранном виде
производится в случаях:
1) если таможенным органом установлено, что заявитель для принятия решения о
классификации товара в несобранном виде представил ложные или подложные документы
или недостоверные сведения;
2) если таможенная декларация не подана в сроки, предусмотренные таможенным
законодательством Республики Казахстан;
3) если заявитель письменно отказался от поставок товара, в том числе при
наличии условно выпущенных компонентов товара.
Решение о прекращении действия решения о классификации товара в несобранном
виде не принимается, если условно выпущенные компоненты товара в силу правил
классификации относятся к классификационному коду завершенного или комплектного
товара, указанного в решении о классификации товара в несобранном виде.
Решение о прекращении действия решения о классификации товара в несобранном
виде вступает в силу со дня принятия решения о классификации.
Статья 88. Классификация товаров при прекращении решения о
классификации товара в несобранном виде
При прекращении действия решения о классификации товара в несобранном виде
поставляемые отдельные компоненты товара подлежат таможенному декларированию с
подачей таможенной декларации в порядке, установленном таможенным законодательством
таможенного союза и (или) Республики Казахстан. При этом указанные компоненты
машины классифицируются в соответствии с Товарной номенклатурой внешнеэкономической
деятельности таможенного союза как отдельные товары.
Статья 89. Учет решений о классификации товара в
несобранном виде
Учет решений о классификации товара в несобранном виде осуществляет
уполномоченный орган в сфере таможенного дела.
Статья 90. Продление срока действия решения о
классификации товара в несобранном виде
1. Уполномоченный орган в сфере таможенного дела при наличии письменного
обращения заявителя, поданного не менее чем за тридцать календарных дней до
окончания срока действия решения о классификации товара в несобранном виде,
продлевает срок действия указанного решения на период полной поставки отдельных
компонентов товара.
2. В письменном обращении в уполномоченный орган в сфере таможенного дела
заявителем должны быть указаны следующие сведения:
номер и дата принятия решения о классификации товара в несобранном виде, в
соответствии с которым осуществляется таможенное декларирование отдельных
компонентов товара по единому коду Товарной номенклатуры внешнеэкономической
деятельности таможенного союза;
реквизиты договора, в соответствии с которым осуществляется таможенное
декларирование отдельных компонентов товара по единому коду Товарной номенклатуры
внешнеэкономической деятельности таможенного союза;
причины, в связи с которыми невозможно завершить таможенное декларирование
всех отдельных компонентов товара в период срока действия выданного решения о
классификации товара в несобранном виде;
наименование таможенного органа, осуществляющего таможенное декларирование
отдельных компонентов товара;
срок завершения ввоза последней партии отдельных компонентов товара.
3. К заявлению о продлении срока действия предварительного классификационного
решения прилагаются копии оформленных таможенных деклараций, представленных для
условного выпуска ввезенных отдельных компонентов товара.
4. Заявление о продлении срока действия предварительного классификационного
решения рассматривается в течение десяти календарных дней с даты его регистрации в
уполномоченном органе в сфере таможенного дела.
5. Решение о продлении срока действия решения о классификации товара в
несобранном виде оформляется в двух экземплярах.
Первый экземпляр направляется заявителю. Второй экземпляр направляется в
таможенный орган, осуществивший таможенное декларирование товара в несобранном или
разобранном виде, в том числе в некомплектном или незавершенном виде, поставляемого
различными партиями в течение определенного периода времени.
Глава 10. СТРАНА ПРОИСХОЖДЕНИЯ ТОВАРОВ Статья 91. Общие положения о стране происхождения товаров
1. Страной происхождения товаров считается страна, в которой товары были
полностью произведены или подвергнуты достаточной обработке (переработке) в
соответствии с критериями, установленными таможенным законодательством таможенного
союза. При этом под страной происхождения товаров может пониматься группа стран или
таможенные союзы стран либо регион или часть страны, если имеется необходимость их
выделения для целей определения страны происхождения товаров.
2. Определение страны происхождения товаров производится во всех случаях,
когда применение мер таможенно-тарифного и нетарифного регулирования зависит от
страны происхождения товаров.
3. Определение страны происхождения товаров осуществляется в соответствии
с международными договорами Республики Казахстан, регулирующими правила определения
страны происхождения товаров.
4. Уполномоченный орган в сфере таможенного дела или территориальное
подразделение уполномоченного органа в сфере таможенного дела может принимать
предварительные решение о стране происхождения товаров.
Уполномоченный орган в сфере таможенного дела или территориальное
подразделение уполномоченного органа в сфере таможенного дела по заявлению лица
(заявителя) принимают предварительное решение относительно определения страны
происхождения товаров при наличии сведений о товаре.
Предварительные решения относительно определения страны происхождения товаров
принимаются уполномоченным органом в сфере таможенного дела при применении
преференциального и непреференциального режимов. Форма принятия предварительного
решения относительно определения страны происхождения товаров определяется
Правительством Республики Казахстан.
Статья 92. Подтверждение страны происхождения товаров
1. В подтверждение страны происхождения товаров уполномоченный орган в сфере
таможенного дела или территориальное подразделение уполномоченного органа в сфере
таможенного дела вправе требовать представление документов, подтверждающих страну
происхождения товаров.
2. Документом, подтверждающим страну происхождения товаров, является
декларация о происхождении товара или сертификат о происхождении товара.
Статья 93. Декларация о происхождении товара
1. Декларация о происхождении товара представляет собой заявление о стране
происхождения товаров, сделанное изготовителем, продавцом или отправителем в связи
с вывозом товаров, при условии, что в нем указаны сведения, позволяющие определить
страну происхождения товаров. В качестве такой декларации используются коммерческие
или любые другие документы, имеющие отношение к товарам.
2. Если в декларации о происхождении товара сведения о стране происхождения
товаров основаны на иных критериях, чем те, применение которых предусмотрено
международными договорами Республики Казахстан, регулирующими вопросы правил
определения страны происхождения товаров, страна происхождения товаров определяется
в соответствии с критериями, определенными этими международными договорами.
Статья 94. Сертификат о происхождении товара
1. Сертификатом о происхождении товара является документ, свидетельствующий о
стране происхождения товаров и выданный уполномоченными органами или организациями
этой страны либо страны вывоза, если в стране вывоза сертификат выдается на основе
сведений, полученных из страны происхождения товаров.
Если в сертификате о происхождении товара сведения о стране происхождения
товаров основаны на иных критериях, чем те, применение которых предусмотрено
международными договорами Республики Казахстан, регулирующими вопросы правил
определения страны происхождения товаров, страна происхождения товаров определяется
в соответствии с критериями, определенными этими международными договорами.
2. При вывозе товаров с территории Республики Казахстан сертификат о
происхождении товара выдается уполномоченными органами или организациями Республики
Казахстан, если указанный сертификат необходим по условиям контракта, по
национальным правилам страны ввоза товаров или если наличие указанного сертификата
предусмотрено международными договорами.
Уполномоченные органы и организации, выдавшие сертификат о происхождении
товара, обязаны хранить его копию и иные документы, на основании которых
удостоверено происхождение товаров, не менее пяти лет со дня его выдачи.
3. Сертификат о происхождении товара представляется одновременно с таможенной
декларацией и другими документами, представляемыми при помещении товаров, ввозимых
на территорию Республики Казахстан, под таможенную процедуру. При утрате
сертификата принимается дубликат, выданный в порядке, установленном
законодательством Республики Казахстан.
4. Если сертификат о происхождении товара оформлен с нарушениями требований к
его оформлению и (или) заполнению, установленных таможенным законодательством
таможенного союза, таможенный орган самостоятельно принимает решение об отказе в
рассмотрении такого сертификата в качестве основания для предоставления тарифных
преференций.
5. При проведении таможенного контроля таможенный орган вправе обратиться к
уполномоченным органам или организациям страны, которые выдали сертификат о
происхождении товара, с просьбой предоставить дополнительные документы или
уточняющие сведения. Такое обращение не препятствует выпуску товаров на основании
сведений о стране их происхождения, заявленных при помещении товаров под таможенную
процедуру.
Статья 95. Представление документов, подтверждающих
страну происхождения товаров
1. При ввозе товаров на территорию Республики Казахстан документ,
подтверждающий страну происхождения товаров, представляется в случае, если стране
происхождения этих товаров на территории Республики Казахстан предоставляются
тарифные преференции в соответствии с законодательством и
(или) международными договорами Республики Казахстан. В указанном случае документ,
подтверждающий страну происхождения товаров, представляется таможенному органу
одновременно с представлением таможенной декларации. При этом предоставление
тарифных преференций может быть обусловлено необходимостью представления
сертификата о происхождении товара по определенной форме в соответствии
с законодательством и (или) международными договорами Республики Казахстан.
При обнаружении признаков того, что заявленные сведения о стране
происхождения товаров, которые влияют на применение ставок таможенных пошлин,
налогов и (или) мер нетарифного регулирования, являются недостоверными, таможенные
органы вправе потребовать представить документ, подтверждающий страну происхождения
товаров.
2. Вне зависимости от положений пункта 1 настоящей статьи представление
документа, подтверждающего страну происхождения товаров, не требуется:
1) если ввозимые на территорию Республики Казахстан товары заявляются к
таможенной процедуре таможенного транзита или таможенной процедуре временного ввоза
с полным освобождением от уплаты таможенных пошлин, налогов, за исключением
случаев, когда таможенным органом обнаружены признаки того, что страной
происхождения товаров является страна, товары которой запрещены к ввозу на
территорию Республики Казахстан или транзиту через его территорию в соответствии с
таможенным законодательством таможенного союза или законодательством Республики
Казахстан;
2) если товары перемещаются через таможенную границу таможенного союза
физическими лицами в соответствии с нормами международных договоров Республики
Казахстан;
3) если общая таможенная стоимость товаров, перемещаемых через таможенную
границу таможенного союза, отправленных в одно и то же время одним и тем же
способом, одним и тем же отправителем в адрес одного получателя не превышает сумму,
установленную Комиссией таможенного союза;
4) в иных случаях, предусмотренных таможенным законодательством таможенного
союза.
Статья 96. Дополнительные условия помещения товаров
под таможенную процедуру при определении страны
их происхождения
1. При отсутствии документов, подтверждающих страну происхождения товаров,
если их представление является обязательным для предоставления тарифных
преференций, в отношении таких товаров подлежат уплате таможенные пошлины по
ставкам, применяемым к товарам, происходящим с территории иностранного государства
(групп иностранных государств), с которым есть взаимные договорные обязательства о
предоставлении режима не менее благоприятного, чем режим, предоставляемый другим
государствам (группам государств) (далее - режим наиболее благоприятствуемой
нации), за исключением случая, предусмотренного подпунктом 1) пункта 2 настоящей
статьи.
2. В иных случаях отсутствия документов, подтверждающих страну происхождения
товаров, либо при обнаружении признаков того, что представленные документы
оформлены ненадлежащим образом и (или) содержат недостоверные сведения, до
представления документов, подтверждающих страну происхождения товаров, или
уточняющих сведений:
1) в отношении товаров подлежат уплате таможенные пошлины по ставкам,
применяемым к товарам, происходящим с территории иностранного государства (групп
иностранных государств), с которым нет взаимных договорных обязательств о
предоставлении режима наиболее благоприятствуемой нации, если таможенным органом
обнаружены признаки того, что страной происхождения товаров является иностранное
государство (группа иностранных государств), с которым нет взаимных договорных
обязательств о предоставлении режима наиболее благоприятствуемой нации, либо
предоставляется обеспечение уплаты таможенных пошлин по указанным ставкам;
2) помещение товаров под таможенную процедуру осуществляется при условии
представления декларантом документов, подтверждающих соблюдение установленных
ограничений, или обеспечения уплаты специальной, антидемпинговой либо
компенсационной пошлины, если таможенным органом обнаружены признаки, указывающие
на то, что страной происхождения товаров является страна, на ввоз товаров из
которой установлены ограничения. Обеспечение уплаты специальной, антидемпинговой
либо компенсационной пошлины производится в порядке, предусмотренном настоящим
Кодексом для обеспечения уплаты ввозных таможенных пошлин;
3) помещение товаров под таможенную процедуру не осуществляется только в
случае, если таможенным органом обнаружены признаки, указывающие на то, что страной
происхождения товаров может являться страна, товары которой запрещены к ввозу на
таможенную территорию таможенного союза.
3. В отношении товаров, указанных в пункте 1 и подпункте 1) пункта 2
настоящей статьи, применяются (восстанавливаются) режим предоставления тарифных
преференций или режим наиболее благоприятствуемой нации при условии подтверждения
страны происхождения этих товаров до истечения одного года со дня регистрации
таможенным органом таможенной декларации. В этом случае уплаченные суммы ввозных
таможенных пошлин подлежат возврату (зачету) в соответствии с главой 17 настоящего
Кодекса.
Глава 11. ТАМОЖЕННАЯ СТОИМОСТЬ ТОВАРОВ
Статья 97. Общие положения о таможенной стоимости
1. Положения настоящей главы регулируют единые правила определения таможенной
стоимости товаров в целях применения Единого таможенного тарифа таможенного союза,
а также применения иных мер, отличных от таможенно-тарифного регулирования, которые
вводятся (могут вводиться) для регулирования товарооборота таможенного союза.
Указанные положения применяются в случаях, если товары фактически пересекли
таможенную границу таможенного союза при ввозе на таможенную территорию таможенного
союза, и в отношении таких товаров применяются нормы таможенной процедуры,
заявленной при пересечении.
2. Таможенная стоимость товаров определяется декларантом либо таможенным
представителем, действующим от имени и по поручению декларанта, а в случаях,
установленных настоящим Кодексом, - таможенным органом.
3. Если при таможенном декларировании товаров точная величина их таможенной
стоимости не может быть определена в связи с отсутствием документов, подтверждающих
точные сведения, необходимые для ее расчета, допускается отложить определение
точной величины таможенной стоимости товаров. В этом случае допускаются ее
заявление на основе имеющихся у декларанта документов и сведений исчисление и
уплата таможенных пошлин, налогов исходя из заявленной таможенной стоимости.
Случаи определения таможенной стоимости в соответствии с частью первой
настоящего пункта, а также порядок декларирования и контроля таможенной стоимости,
особенности исчисления и уплаты таможенных пошлин, налогов для таких случаев
устанавливаются решением Комиссии таможенного союза.
4. Положения настоящей главы не распространяются на товары для личного
пользования, перемещаемые через таможенную границу таможенного союза.
5. Для целей настоящей главы используемые понятия имеют следующее значение:
"ввозимые товары" - товары, перемещаемые через таможенную границу таможенного
союза в целях ввоза на таможенную территорию таможенного союза;
"товары того же класса или вида" - товары, относящиеся к одной группе или
ряду товаров, включая идентичные и однородные товары, изготовление которых
относится к соответствующему виду экономической деятельности;
"общепринятые принципы бухгалтерского учета" - система правил бухгалтерского
учета, применяемая в установленном порядке в Республике Казахстан;
"идентичные товары" - товары, одинаковые во всех отношениях, в том числе по
физическим характеристикам, качеству и репутации. Незначительные расхождения во
внешнем виде не являются основанием для непризнания товаров идентичными, если в
остальном эти товары соответствуют требованиям настоящего абзаца. Товары не
считаются идентичными, если они не произведены в той же стране, что и оцениваемые
(ввозимые) товары, или если в отношении этих товаров проектирование, разработка,
инженерная, конструкторская работа, художественное оформление, дизайн, эскизы,
чертежи и иные аналогичные работы были выполнены на таможенной территории
таможенного союза. Понятие "произведенные" ("произведены") применительно к товарам
имеет также значения "добытые", "выращенные", "изготовленные (в том числе путем
монтажа, сборки или разборки товаров)". Идентичные товары, произведенные иным
лицом, чем производитель оцениваемых (ввозимых) товаров, принимаются во внимание
лишь в случаях, когда не выявлены идентичные товары того же производителя, либо
имеющаяся информация не считается приемлемой для использования;
"однородные товары" - товары, не являющиеся идентичными во всех отношениях,
но имеющие сходные характеристики и состоящие из схожих компонентов, произведенных
из таких же материалов, что позволяет им выполнять те же функции, что и оцениваемые
(ввозимые) товары, и быть с ними коммерчески взаимозаменяемыми. При определении,
являются ли товары однородными, учитываются такие характеристики, как качество,
репутация и наличие товарного знака. Товары не считаются однородными, если они не
произведены в той же стране, что и оцениваемые (ввозимые) товары, или если в
отношении этих товаров проектирование, разработка, инженерная, конструкторская
работы, художественное оформление, дизайн, эскизы, чертежи и иные аналогичные
работы были выполнены на таможенной территории таможенного союза. Понятие
"произведенные" ("произведены") применительно к товарам имеет также значения
"добытые", "выращенные", "изготовленные (в том числе путем монтажа, сборки или
разборки товаров)". Однородные товары, произведенные иным лицом, нежели
производитель оцениваемых (ввозимых) товаров, рассматриваются лишь в случаях, когда
не выявлены однородные товары того же производителя, либо имеющаяся информация не
считается приемлемой для использования;
"место прибытия товаров на таможенную территорию таможенного союза" - пункт
пропуска через таможенную границу таможенного союза, в который должны быть
доставлены товары после фактического пересечения государственной границы
государства соответствующей Стороны. Конкретизация этого понятия для целей
определения таможенной стоимости может осуществляться в соответствии с совместным
решением органов таможенного союза;
"взаимосвязанные лица" - лица, которые отвечают хотя бы одному из следующих
условий:
1) являются сотрудниками или директорами (руководителями) друг у друга;
2) являются юридически признанными деловыми партнерами, то есть связаны
договорными отношениями, действуют в целях извлечения прибыли и совместно несут
расходы и убытки, связанные с осуществлением совместной деятельности;
3) являются работодателем и работником, служащим;
4) какое-либо лицо прямо или косвенно владеет, контролирует или является
держателем пяти или более процентов выпущенных в обращение голосующих акций обоих
из них;
5) одно из них прямо или косвенно контролирует другое;
6) оба они прямо или косвенно контролируются третьим лицом;
7) вместе они прямо или косвенно контролируют третье лицо;
8) являются родственниками или членами одной семьи.
Лица, которые являются партнерами в совместной предпринимательской или иной
деятельности, и при этом одно из них является исключительным (единственным)
агентом, исключительным дистрибьютором или исключительным концессионером другого,
как бы это ни было представлено, должны считаться взаимосвязанными для целей
настоящей главы, если данные лица отвечают хотя бы одному из указанных условий;
"третьи страны" - государства, не являющиеся участниками Договора о создании
единой таможенной территории и формировании таможенного союза от 6 октября 2007
года.
6. Лицо считается контролирующим другое лицо, если оно юридически или
практически применяет ограничения или предписания в отношении этого лица.
Статья 98. Определение таможенной стоимости товаров,
вывозимых с таможенной территории таможенного
союза
1. Таможенная стоимость вывозимых с таможенной территории таможенного союза
товаров определяется на основе цены сделки, фактически уплаченной или подлежащей
уплате при продаже на экспорт.
2. При определении таможенной стоимости товара в цену сделки включаются
следующие расходы, если они не были ранее включены:
1) расходы по доставке товара до аэропорта, порта или иного места вывоза
товара с таможенной территории таможенного союза:
стоимость транспортировки;
расходы по погрузке, разгрузке, перегрузке и перевалке товаров;
2) стоимость страхования;
3) расходы, понесенные продавцом:
комиссионные и брокерские вознаграждения;
стоимость контейнеров или другой многооборотной тары, если в соответствии с
Товарной номенклатурой внешнеэкономической деятельности они рассматриваются как
единое целое с оцениваемыми товарами;
стоимость упаковки, включая стоимость упаковочных материалов и работ по
упаковке;
4) роялти и сборы за выдачу лицензии, связанные с оцениваемыми товарами,
подлежащие уплате продавцом прямо или косвенно как условие продажи оцениваемых
товаров, если такие роялти и сборы не включены в цену, фактически уплаченную или
подлежащую уплате;
5) поступающая продавцу прямо или косвенно часть дохода от последующих
перепродаж, в том числе доход, полученный в государствах с льготным
налогообложением, облагаемый в соответствии с налоговым законодательством
Республики Казахстан;
6) налоги, взимаемые на территории Республики Казахстан, если в соответствии
с налоговым законодательством Республики Казахстан или международными договорами
Республики Казахстан, не подлежат компенсации продавцу в связи с вывозом товаров с
территории Республики Казахстан.
3. При определении таможенной стоимости товара из цены сделки исключаются
следующие платежи и расходы при условии, что они ранее были включены в цену сделки
и могут быть подтверждены документально:
1) расходы на монтаж, сборку, наладку оборудования или оказание технической
помощи после вывоза такого оборудования с таможенной территории таможенного союза;
2) расходы по доставке товаров после вывоза их с таможенной территории
таможенного союза;
3) стоимость страхования доставки товаров после их вывоза с таможенной
территории таможенного союза;
4) таможенные пошлины и налоги, уплачиваемые в стране импорта.
4. При отсутствии цены сделки таможенная стоимость вывозимых товаров
определяется исходя из представленной декларантом выписки из бухгалтерской
документации продавца-экспортера о затратах, связанных с производством или
приобретением, хранением и транспортировкой вывозимого товара. При этом также
учитываются расходы, перечисленные в пункте 2 настоящей статьи.
5. В случае отсутствия сведений, подтверждающих заявленную таможенную
стоимость вывозимого товара, таможенная стоимость такого товара определяется
таможенными органами на основании имеющихся сведений по идентичным или однородным
товарам либо на основании результатов независимой экспертизы.
Статья 99. Определение таможенной стоимости товаров,
ввозимых на таможенную территорию таможенного
союза
1. Таможенная стоимость товаров, ввозимых на таможенную территорию
таможенного союза, определяется в соответствии с Соглашением об определении
таможенной стоимости товаров, перемещаемых через таможенную границу таможенного
союза (Москва, 25 января 2008 года) с учетом принципов и положений по оценке
товаров для таможенных целей Генерального соглашения по тарифам и торговле 1994
года (ГАТТ, 1994).
2. Таможенная стоимость товаров, ввозимых на таможенную территорию
таможенного союза определяется, если товары фактически пересекли таможенную границу
таможенного союза и такие товары впервые после пересечения таможенной границы
таможенного союза помещаются под таможенную процедуру, за исключением таможенной
процедуры таможенного транзита. При изменении таможенной процедуры таможенной
стоимостью товаров является таможенная стоимость товаров, определенная в
соответствии с международным договором Республики Казахстан, регулирующим вопросы
определения таможенной стоимости товаров, перемещаемых через таможенную границу
таможенного союза, на день принятия таможенным органом таможенной декларации при их
первом помещении под таможенную процедуру после фактического пересечения ими
таможенной границы таможенного союза.
Статья 100. Методы определения таможенной стоимости
ввозимых товаров
1. Определение таможенной стоимости товаров, ввозимых на таможенную
территорию таможенного союза, производится путем применения следующих методов:
1) по стоимости сделки с ввозимыми товарами;
2) по стоимости сделки с идентичными товарами;
3) по стоимости сделки с однородными товарами;
4) вычитания стоимости;
5) сложения стоимости;
6) резервного.
2. Основным методом определения таможенной стоимости товаров является метод
по стоимости сделки с ввозимыми товарами.
3. В случае невозможности использования основного метода последовательно
применяется каждый из перечисленных методов. При этом каждый последующий метод
применяется, если таможенная стоимость товаров не может быть определена путем
использования предыдущего метода. По заявлению декларанта методы вычитания и
сложения стоимости применяются в обратной последовательности.
4. Информация для определения таможенной стоимости товаров по какому-либо из
применяемых методов, предусмотренных пунктом 1 настоящей статьи, должна быть
подготовлена способом, соответствующим принципам ведения бухгалтерского учета
Республики Казахстан.
5. Таможенная стоимость товаров и сведения, относящиеся к ее определению,
должны основываться на достоверной, количественно определяемой и документально
подтвержденной информации. Процедура определения таможенной стоимости товаров
должна быть общеприменимой, то есть не различаться в зависимости от источников
поставки товаров (страны происхождения, вида товаров, участников сделки и другие).
6. Процедуры определения таможенной стоимости ввозимых товаров не должны
использоваться в качестве антидемпинговых мер.
Статья 101. Метод по стоимости сделки с ввозимыми товарами
1. Таможенной стоимостью товаров, ввозимых на таможенную территорию
таможенного союза, является стоимость сделки, то есть цена сделки, фактически
уплаченная или подлежащая уплате за эти товары при их продаже для вывоза на
таможенную территорию таможенного союза и дополненная в соответствии с положениями
статьи 102 настоящего Кодекса, при условии что:
1) не существует ограничений в отношении прав покупателя на пользование и
распоряжение товарами, за исключением ограничений, которые:
установлены совместным решением органов государств-членов таможенного союза;
ограничивают географический регион, в котором товары могут быть перепроданы;
существенно не влияют на стоимость товаров;
2) продажа товаров или их цена не зависят от каких-либо условий или
обязательств, влияние которых на цену товаров не может быть количественно
определено;
3) никакая часть дохода или выручки от последующей продажи, распоряжения иным
способом или использования товаров покупателем не причитается прямо или косвенно
продавцу, кроме случаев, когда в соответствии с положениями статьи 102 настоящего
Кодекса могут быть произведены дополнительные начисления;
4) покупатель и продавец не являются взаимосвязанными лицами, или покупатель
и продавец являются взаимосвязанными лицами таким образом, что стоимость сделки с
ввозимыми товарами приемлема для таможенных целей в соответствии с пунктом 4
настоящей статьи.
2. Ценой, фактически уплаченной или подлежащей уплате за ввозимые товары,
является общая сумма всех платежей за эти товары, осуществленных или подлежащих
осуществлению покупателем непосредственно продавцу или в пользу продавца.
3. Факт взаимосвязи между продавцом и покупателем сам по себе не должен
являться основанием для признания стоимости сделки неприемлемой для целей
определения таможенной стоимости товаров. В этом случае должны быть
проанализированы сопутствующие продаже обстоятельства. Если указанная взаимосвязь
не повлияла на цену, фактически уплаченную или подлежащую уплате, стоимость сделки
должна быть признана приемлемой для целей определения таможенной стоимости товаров.
В том случае если продавец и покупатель являются взаимосвязанными лицами и
при этом на основе информации, предоставленной лицом, декларирующим товары, или
полученной таможенным органом иным способом, обнаруживаются признаки того, что
взаимосвязь продавца и покупателя повлияла на цену, фактически уплаченную или
подлежащую уплате, то таможенный орган в письменной форме сообщает лицу,
декларирующему товары, об этих признаках. Лицо, декларирующее товары, должно
доказать отсутствие влияния взаимосвязанности продавца и покупателя на цену,
фактически уплаченную или подлежащую уплате.
4. При продаже товаров между взаимосвязанными лицами в случаях, указанных в
части второй пункта 3 настоящей статьи, стоимость сделки с ввозимыми товарами
принимается и таможенная стоимость товаров определяется в соответствии с пунктом 1
настоящей статьи только в том случае, если лицо, декларирующее товары, докажет, что
стоимость сделки с ввозимыми товарами близка к одной из следующих проверочных
величин, имеющих место в тот же или соответствующий ему период времени, в который
ввозимые товары пересекали таможенную границу таможенного союза:
1) стоимости сделки с идентичными или с однородными товарами при продаже
таких товаров покупателям, не являющимися взаимосвязанными с продавцом лицами, для
вывоза на таможенную территорию таможенного союза;
2) таможенной стоимости идентичных или однородных товаров, определенной
согласно условиям статьи 105 настоящего Кодекса;
3) таможенной стоимости идентичных или однородных товаров, определенной
согласно условиям статьи 106 настоящего Кодекса.
5. При проведении сравнений в соответствии с положениями пункта 4 настоящей
статьи учитываются представленные лицом, декларирующим товары, сведения о различиях
в коммерческих уровнях продажи, в количестве товаров, в дополнительных начислениях,
указанных в статье 102 настоящего Кодекса, а также о различиях в расходах, которые
обычно несет продавец при продаже, когда продавец и покупатель не являются
взаимосвязанными лицами, по сравнению с расходами, которые не несет продавец при
продаже, если продавец и покупатель являются взаимосвязанными лицами.
6. Проверочные величины, указанные в пункте 4 настоящей статьи, используются
по инициативе лица, декларирующего товары, исключительно в целях сравнения и не
могут быть использованы в качестве основы для определения таможенной стоимости
товаров.
7. Цена, фактически уплаченная или подлежащая уплате за ввозимые товары,
относится к товарам, перемещаемым через таможенную границу таможенного союза, в
связи с чем перевод покупателем продавцу дивидендов или иных подобных платежей в
случае, если они не связаны с ввозимыми товарами, не является частью таможенной
стоимости.
8. При ввозе на таможенную территорию таможенного союза носителей информации
(магнитных дисков, магнитных лент, компакт-дисков, флоппи-дисков и других) с
записанной на них информацией в таможенную стоимость включается только стоимость
носителя этой информации, за исключением случаев, когда предметом сделки является
информация, записанная на указанных носителях.
Статья 102. Дополнительные начисления
1. При определении таможенной стоимости ввозимых товаров по стоимости сделки
с ними к цене, фактически уплаченной или подлежащей уплате за эти товары,
добавляются:
1) следующие расходы в размере, в котором они осуществлены или подлежат
осуществлению покупателем, но не включены в цену, фактически уплаченную или
подлежащую уплате за ввозимые товары:
вознаграждения посредникам (агентам) и вознаграждения брокерам, за
исключением вознаграждений за закупку, уплачиваемых покупателем своему агенту
(посреднику) за оказание услуг по представлению его за рубежом, связанных с
покупкой оцениваемых (ввозимых) товаров;
на тару, если для таможенных целей она рассматривается как единое целое с
ввозимыми товарами;
на упаковку, включая стоимость упаковочных материалов и работ по упаковке;
2) соответствующим образом распределенная стоимость следующих товаров и
услуг, прямо или косвенно предоставленных покупателем продавцу бесплатно или по
сниженной цене для использования в связи с производством и продажей для вывоза
оцениваемых (ввозимых) товаров на таможенную территорию таможенного союза, в
размере, не включенном в цену, фактически уплаченную или подлежащую уплате за
ввозимые товары:
сырья, материалов, деталей, полуфабрикатов и тому подобных предметов, из
которых состоят ввозимые товары;
инструментов, штампов, форм и других подобных предметов, использованных при
производстве ввозимых товаров;
материалов, израсходованных при производстве ввозимых товаров;
проектирования, разработки, инженерной, конструкторской работы,
художественного оформления, дизайна, эскизов и чертежей, выполненных вне таможенной
территории таможенного союза, и необходимых для производства ввозимых товаров;
3) часть полученного в результате последующей продажи, распоряжения иным
способом или использования ввозимых товаров дохода или выручки, которая прямо или
косвенно причитается продавцу;
4) расходы по перевозке (транспортировке) товаров до аэропорта, морского
порта или иного места прибытия товаров на таможенную территорию таможенного союза;
5) расходы по погрузке, разгрузке или перегрузке товаров и проведению иных
операций, связанных с их перевозкой (транспортировкой) до аэропорта, морского порта
или иного места прибытия товаров на таможенную территорию таможенного союза;
6) расходы на страхование в связи с операциями, указанными в подпунктах 4) и
5) пункта 1 настоящей статьи;
7) лицензионные и иные подобные платежи за использование объектов
интеллектуальной собственности (включая платежи за патенты, товарные знаки,
авторские права), которые относятся к оцениваемым (ввозимым) товарам и которые
прямо или косвенно произвел или должен произвести покупатель в качестве условия
продажи оцениваемых товаров, в размере, не включенном в цену, фактически уплаченную
или подлежащую уплате за эти товары.
При определении таможенной стоимости ввозимых товаров не должны добавляться к
цене, фактически уплаченной или подлежащей уплате:
платежи за право воспроизводства (тиражирования) ввозимых товаров на
таможенную территорию таможенного союза;
платежи за право распределения или перепродажи ввозимых товаров, если такие
платежи не являются условием продажи ввозимых товаров для вывоза на таможенную
территорию таможенного союза.
2. Таможенная стоимость оцениваемых (ввозимых) товаров не должна включать
перечисленные ниже расходы при условии, что они выделены из цены, фактически
уплаченной или подлежащей уплате, заявлены лицом, декларирующим товары, и
подтверждены им документально:
на производимые после прибытия товаров на таможенную территорию таможенного
союза строительство, возведение, сборку, монтаж, обслуживание или оказание
технического содействия в отношении таких оцениваемых (ввозимых) товаров, как
промышленные установки, машины или оборудование;
по перевозке (транспортировке) товаров, осуществляемой после их прибытия на
таможенную территорию таможенного союза;
таможенные платежи и налоги, уплачиваемые на таможенной территории
таможенного союза в связи с ввозом или продажей оцениваемых (ввозимых) товаров.
3. Добавления к цене, фактически уплаченной или подлежащей уплате за ввозимые
товары, предусмотренные пунктом 1 настоящей статьи, производятся на основании
достоверной, количественно определяемой и документально подтвержденной информации.
При отсутствии такой информации, необходимой для дополнительных начислений, метод
по стоимости сделки с ввозимыми товарами не применяется.
4. При определении таможенной стоимости ввозимых товаров добавления к
фактически уплаченной или подлежащей уплате цене, кроме указанных в пункте 1
настоящей статьи, не производятся.
5. При осуществлении добавлений к цене, фактически уплаченной или подлежащей
уплате:
1) распределение стоимости инструментов, штампов, форм и других подобных
предметов, использованных при производстве ввозимых товаров, может осуществляться
путем отнесения всей этой стоимости к таможенной стоимости первой партии товаров
или к таможенной стоимости иного, определенного лицом, декларирующим товары,
количества товаров, которое не может быть меньше количества декларируемых товаров.
Такое распределение должно производиться разумным способом, применимым к конкретным
обстоятельствам, в зависимости от имеющихся у лица, декларирующего товары,
документов и в соответствии с общепринятыми принципами бухгалтерского учета.
При этом стоимостью указанных предметов признаются расходы по их
приобретению, если покупатель приобрел предметы у продавца, не являющегося
взаимосвязанным с покупателем лицом, либо расходы по их изготовлению, если предметы
произведены покупателем. Если указанные предметы ранее использовались покупателем
независимо от того, были ли они приобретены или произведены этим покупателем,
исходная цена приобретения или производства подлежит уменьшению с тем, чтобы
получить (определить) стоимость этих предметов с учетом их использования;
2) в отношении проектирования, разработки, инженерной, конструкторской
работы, художественного оформления, дизайна, эскизов и чертежей, выполненных вне
таможенной территории таможенного союза, и необходимых для производства ввозимых
товаров, которые были приобретены или арендованы покупателем, добавления
производятся в части расходов на приобретение или аренду таких элементов, если
покупателем представлены элементы, находящиеся в республиканской или коммунальной
собственности, дополнительные начисления производятся в части стоимости (издержек)
на получение копии с них.
При производстве дополнительных начислений по подпункту 2) пункта 1 настоящей
статьи, помимо стоимости непосредственно товаров (предметов), учитываются все
расходы, связанные с предоставлением (доставкой) их продавцу (включая их возврат,
если таковой предусмотрен).
Статья 103. Метод по стоимости сделки с идентичными
товарами
1. Если таможенная стоимость товаров, ввозимых на таможенную территорию
таможенного союза, не может быть определена в соответствии со статьей 101
настоящего Кодекса, таможенной стоимостью таких товаров является стоимость сделки с
идентичными товарами, проданными для вывоза на таможенную территорию таможенного
союза и ввезенными на таможенную территорию таможенного союза в тот же или в
соответствующий ему период времени, что и оцениваемые (ввозимые) товары или не
ранее чем за девяноста календарных дней до ввоза оцениваемых (ввозимых) товаров.
Для определения таможенной стоимости оцениваемых (ввозимых) товаров на
основании настоящей статьи должна использоваться стоимость сделки с идентичными
товарами, проданными на том же коммерческом уровне и по существу в том же
количестве, что и оцениваемые (ввозимые) товары. Если таких продаж не выявлено,
используется стоимость сделки с идентичными товарами, проданными на том же
коммерческом уровне, но в иных количествах. Если таких продаж не выявлено,
используется стоимость сделки с идентичными товарами, проданными на ином
коммерческом уровне, но в тех же количествах. Если таких продаж не выявлено,
используется стоимость сделки с идентичными товарами, проданными на ином
коммерческом уровне и в иных количествах. Указанная в настоящей части информация
применяется с проведением соответствующей корректировки стоимости, учитывающей
различия в коммерческом уровне продажи и (или) в количестве товаров.
Такая корректировка проводится на основе сведений, документально
подтверждающих обоснованность и точность корректировки независимо от того, приводит
она к увеличению или уменьшению стоимости сделки с идентичными товарами. При
отсутствии таких сведений метод по стоимости сделки с идентичными товарами для
целей определения таможенной стоимости не используется.
2. При определении таможенной стоимости оцениваемых (ввозимых) товаров в
соответствии с настоящей статьей при необходимости проводится корректировка
стоимости сделки с идентичными товарами для учета значительной разницы в расходах,
указанных в подпунктах 4) - 6) пункта 1 статьи 102 настоящего Кодекса, в отношении
оцениваемых и идентичных товаров, обусловленной различиями в расстояниях их
перевозки (транспортировки) и видах транспорта.
3. Если выявлено более одной стоимости сделки с идентичными товарами (с
учетом соответствующих корректировок согласно пунктам 1 - 2 настоящей статьи), то
для определения таможенной стоимости оцениваемых (ввозимых) товаров применяется
самая низкая из них.
Статья 104. Метод по стоимости сделки с однородными
товарами
1. Если таможенная стоимость товаров, ввозимых на таможенную территорию
таможенного союза, не может быть определена в соответствии со статьями 101 и 103
настоящего Кодекса, таможенной стоимостью таких товаров является стоимость сделки с
однородными товарами, проданными для вывоза на таможенную территорию таможенного
союза и ввезенными на таможенную территорию таможенного союза в тот же или
соответствующий ему период времени, что и ввозимые товары или не ранее чем за
девяноста календарных дней до ввоза оцениваемых (ввозимых) товаров.
Для определения таможенной стоимости оцениваемых (ввозимых) товаров в
соответствии с настоящей статьей должна использоваться стоимость сделки с
однородными товарами, проданными на том же коммерческом уровне и по существу в том
же количестве, что и оцениваемые (ввозимые) товары. Если таких продаж не выявлено,
используется стоимость сделки с однородными товарами, проданными на том же
коммерческом уровне, но в иных количествах. Если таких продаж не выявлено,
используется стоимость сделки с однородными товарами, проданными на ином
коммерческом уровне, но в тех же количествах. Если таких продаж не выявлено,
используется стоимость сделки с однородными товарами, проданными на ином
коммерческом уровне и в иных количествах. Указанная в настоящей части информация
применяется с проведением соответствующей корректировки стоимости, учитывающей
различия в коммерческом уровне продажи и (или) в количестве товаров.
Такая корректировка проводится на основе сведений, документально
подтверждающих обоснованность и точность корректировки независимо от того, приводит
она к увеличению или уменьшению стоимости сделки с однородными товарами. При
отсутствии таких сведений метод по стоимости сделки с однородными товарами для
целей определения таможенной стоимости не используется.
2. При определении таможенной стоимости оцениваемых (ввозимых) товаров в
соответствии с настоящей статьей при необходимости проводится корректировка
стоимости сделки с однородными товарами для учета значительной разницы в расходах,
указанных в подпунктах 4) - 6) пункта 1 статьи 102 настоящего Кодекса, в отношении
оцениваемых и однородных товаров, обусловленной различиями в расстояниях их
перевозки (транспортировки) и видах транспорта.
3. Если выявлено более одной стоимости сделки с однородными товарами (с
учетом соответствующих корректировок в соответствии с пунктами 1 и 2 настоящей
статьи), то для определения таможенной стоимости оцениваемых товаров применяется
самая низкая из них.
Статья 105. Метод вычитания стоимости
1. Если таможенная стоимость оцениваемых (ввозимых) товаров не может быть
определена в соответствии со статьями 101, 103 и 104 настоящего Кодекса, их
таможенная стоимость определяется в соответствии с настоящей статьей, за
исключением случаев, когда по заявлению лица, декларирующего товары, порядок
применения настоящей статьи и статьи 106 может быть обратным.
2. Если оцениваемые (ввозимые) товары или идентичные или однородные им товары
продаются на таможенной территории таможенного союза в том же состоянии, в котором
они были ввезены на таможенную территорию таможенного союза, в качестве основы для
определения таможенной стоимости оцениваемых (ввозимых) товаров принимается цена
единицы товара, по которой наибольшее совокупное количество оцениваемых, идентичных
или однородных товаров продается лицам, не являющимся взаимосвязанными с лицами,
осуществляющими такую продажу на территории Республики Казахстан в тот же или
соответствующий ему период времени, в который оцениваемые (ввозимые) товары
пересекали таможенную границу таможенного союза, при условии вычета следующих сумм:
1) вознаграждения посреднику (агенту), обычно выплачиваемые или подлежащие
выплате, либо надбавки к цене, обычно производимой для получения прибыли и покрытия
коммерческих и управленческих расходов в размерах, обычно имеющих место в связи с
продажей на таможенной территории таможенного союза товаров того же класса или
вида;
2) обычные расходы на осуществленные на таможенной территории таможенного
союза перевозку (транспортировку), страхование и иные связанные с такими операциями
расходы;
3) суммы таможенных платежей, налогов и иных налогов, подлежащие уплате в
связи с ввозом и (или) продажей товаров на территории Республики Казахстан.
3. Если ни оцениваемые (ввозимые), ни идентичные, ни однородные товары не
продаются на таможенной территории таможенного союза в тот же или в соответствующий
ему период времени, в который ввозимые товары пересекали таможенную границу
таможенного союза, таможенная стоимость таких товаров определяется на основе цены
единицы товара, по которой соответственно оцениваемые (ввозимые), или идентичные с
оцениваемыми (ввозимыми), или однородные с оцениваемыми (ввозимыми) товары
продаются на таможенной территории таможенного союза в количестве, достаточном для
установления цены за единицу такого товара, в том же состоянии, в котором они были
ввезены, на самую раннюю дату по отношению к дате прибытия товаров на таможенную
территорию таможенного союза, но не позднее, чем по истечении девяноста календарных
дней после этого дня.
4. Если ни оцениваемые (ввозимые), ни идентичные, ни однородные товары не
продаются на таможенной территории таможенного союза в том же состоянии, в каком
они были ввезены на таможенную территорию таможенного союза, по заявлению лица,
декларирующего товары, таможенная стоимость оцениваемых (ввозимых) товаров
определяется на основе цены единицы таких товаров, по которой их наибольшее
совокупное количество продается после переработки (обработки) лицам, не являющимися
взаимосвязанными с лицами, у которых они покупают эти товары на таможенной
территории таможенного союза, при условии вычета стоимости, добавленной в
результате переработки (обработки), и сумм, указанных в подпунктах 1) - 3) пункта 2
настоящей статьи.
Вычеты стоимости, добавленной в результате переработки (обработки),
производятся на основе достоверной, количественно определяемой и документально
подтвержденной информации, относящейся к стоимости переработки (обработки).
5. Положения пункта 4 настоящей статьи для определения таможенной стоимости
не используется, если:
в результате дальнейшей переработки (обработки) оцениваемые (ввезенные)
товары теряют свои индивидуальные признаки, за исключением случаев, когда несмотря
на потерю товарами своих индивидуальных признаков величина стоимости, добавленной в
результате переработки (обработки), может быть точно определена;
оцениваемые (ввезенные) товары не утрачивают свои индивидуальные признаки, но
составляют столь незначительную часть в товарах, продаваемых на таможенной
территории таможенного союза, что стоимость оцениваемых (ввезенных) товаров не
оказывает существенного влияния на стоимость продаваемых товаров.
Возможность применения пункта 4 настоящей статьи определяется в каждом
отдельном случае в зависимости от конкретных обстоятельств.
6. При рассмотрении продаж оцениваемых (ввезенных) или идентичных или
однородных товаров на таможенной территории таможенного союза не должны приниматься
в расчет продажи лицу, которое в связи с производством и поставкой для вывоза на
таможенную территорию таможенного союза оцениваемых (ввезенных) товаров прямо или
косвенно, бесплатно или по сниженной цене предоставляет для использования товары и
услуги, указанные в подпункте 2) пункта 1 статьи 102 настоящего Кодекса.
7. Для целей настоящей статьи сумма прибыли и коммерческих и управленческих
расходов (прямые и косвенные расходы по реализации товаров) рассматривается как
надбавка к цене товара, покрывающая эти расходы, а также обеспечивающая получение
прибыли в связи с продажей оцениваемых (ввезенных) товаров того же класса или вида.
Сумма прибыли, коммерческих и управленческих расходов учитывается в целом и
определяется на основе сведений, представленных производителем или от его имени.
Если эти сведения не соответствуют имеющимся в распоряжении таможенного органа
сведениям об обычных прибыли, коммерческих и управленческих расходах при продаже
товаров того же класса или вида для вывоза на таможенную территорию таможенного
союза, таможенный орган может определить сумму обычной прибыли и общих расходов на
основе имеющихся у него сведений.
Если таможенный орган определяет сумму прибыли и коммерческих и
управленческих расходов на основе имеющихся у него данных, то таможенный орган
обязан в письменном виде указать источник таких данных, а также произведенные на их
основе расчеты.
8. Для целей настоящей статьи используются сведения о продаже товаров того же
класса или вида, произведенных в той же стране, что и оцениваемые (ввозимые)
товары. Являются ли оцениваемые (ввозимые) товары и товары, с которыми они
сравниваются, товарами того же класса или вида решается отдельно в каждом
конкретном случае с учетом соответствующих обстоятельств. При этом рассматриваются
продажи для ввоза на таможенную территорию таможенного союза возможно более узкой
группы или ряда товаров того же класса или вида, включая оцениваемые (ввозимые), в
отношении которых может быть предоставлена информация.
Статья 106. Метод сложения стоимости
1. При определении таможенной стоимости товаров в соответствии с настоящей
статьей в качестве основы принимается расчетная стоимость товаров, которая
определяется путем сложения:
1) расходов по изготовлению или приобретению материалов и расходов на
производство, а также на иные операции, связанные с производством ввозимых товаров;
2) суммы прибыли и коммерческих и управленческих расходов, эквивалентные той
величине, которая обычно учитывается при продаже товаров того же класса или вида,
что и оцениваемые товары, которые производятся в стране экспорта для вывоза на
таможенную территорию таможенного союза;
3) стоимости элементов, указанных в подпунктах 4) - 6) пункта 1 статьи 102
настоящего Кодекса.
2. Расходы, указанные в подпункте 1) пункта 1 настоящей статьи, определяются
на основе сведений о производстве оцениваемых (ввозимых) товаров, представленных их
производителем или от его имени и подтвержденных коммерческими документами
производителя, при условии, что такие документы соответствуют общепринятым
принципам бухгалтерского учета, применяемым в стране, где произведены товары.
3. Расходы, указанные в подпункте 1) пункта 1 настоящей статьи, должны
включать расходы на тару, если для таможенных целей она рассматривается как единое
целое с ввозимыми товарами; расходы на упаковку, включая стоимость упаковочных
материалов и работ по упаковке; соответствующим образом распределенную (по
соответствующим компонентам - согласно положениям пункта 5 статьи 102 настоящего
Кодекса) стоимость каждого предмета, указанного в подпункте 2) пункта 1 статьи 102
настоящего Кодекса, который прямо или косвенно был предоставлен покупателем для
использования в связи с производством ввозимых товаров. Стоимость проектирования,
разработки, инженерной, конструкторской работы, художественного оформления,
дизайна, эскизов и чертежей, выполненных вне таможенной территории таможенного
союза, и необходимых для производства ввозимых товаров, произведенных на таможенной
территории таможенного союза, должна быть включена только в той степени, в которой
эти предметы оплачивались производителем. При этом расходы не должны учитываться
повторно при определении расчетной стоимости.
В качестве коммерческих и управленческих расходов должны учитываться прямые и
косвенные издержки производства и продажи товаров для вывоза на таможенную
территорию таможенного союза, которые не включаются в подпункт 1) пункта 1
настоящей статьи.
4. Сумма прибыли и коммерческих и управленческих расходов учитывается в целом
и определяется на основе сведений, представленных производителем или от его имени.
Если эти сведения не соответствуют имеющимся в распоряжении таможенного органа
сведениям об обычной прибыли, коммерческих и управленческих расходах при продажах
товаров того же класса или вида для вывоза на таможенную территорию таможенного
союза, таможенный орган может определить сумму обычной прибыли и общих расходов на
основе имеющихся у него сведений.
Если таможенный орган определяет сумму прибыли и коммерческих и
управленческих расходов на основе имеющихся у него данных, то таможенный орган
обязан в письменном виде указать источник таких данных, а также произведенные на их
основе расчеты.
5. Для целей настоящей статьи используются сведения о продаже товаров того же
класса или вида, произведенных в той же стране, что и ввозимые товары. Вопрос о
том, являются ли оцениваемые (ввозимые) товары и товары, с которыми они
сравниваются, товарами того же класса или вида, должен решаться отдельно в каждом
конкретном случае с учетом соответствующих обстоятельств. При этом рассматриваются
продажи для вывоза на таможенную территорию таможенного союза возможно более узкой
группы или ряда товаров того же класса или вида, включая оцениваемые (ввозимые), в
отношении которых может быть предоставлена информация.
6. Таможенные органы не вправе требовать от какого-либо лица, не являющегося
резидентом государств-членов таможенного союза, представления документов и
содержащихся в его коммерческих документах сведений о производстве и продаже
оцениваемых (ввозимых) товаров. Однако информация, предоставленная производителем
товаров для целей определения их таможенной стоимости согласно положениям настоящей
статьи, может быть проверена в другой стране уполномоченными органами Республики
Казахстан с согласия производителя. Проверка документов и сведений, представленных
иностранным производителем или от его имени, производится таможенными органами в
соответствии с международными договорами Республики Казахстан и общепринятыми
международными принципами и нормами.
Статья 107. Резервный метод
1. Если таможенная стоимость товаров не может быть определена в соответствии
со статьями 101, 103 - 106 настоящего Кодекса, таможенная стоимость оцениваемых
(ввозимых) товаров определяется на основе данных, имеющихся на таможенной
территории таможенного союза, путем использования способов, совместимых с
принципами и положениями настоящего Кодекса.
2. Методы определения таможенной стоимости товаров, используемые в
соответствии с настоящей статьей, являются теми же, что и предусмотренные в статьях
101, 103 - 106 настоящего Кодекса, однако при определении таможенной стоимости в
соответствии с настоящей статьей допускается гибкость при их применении. В
частности, допускается следующее:
за основу для определения таможенной стоимости оцениваемых (ввозимых) товаров
может быть принята стоимость сделки с идентичными или однородными товарами,
произведенными в стране иной, чем страна, в которой были произведены оцениваемые
(ввозимые) товары;
при определении таможенной стоимости оцениваемых (ввозимых) товаров на основе
стоимости сделки с идентичными или однородными товарами допускается разумное
отклонение от установленных статьей 103 или 104 настоящего Кодекса требований о
том, что идентичные или однородные товары должны быть проданы для вывоза на
таможенную территорию таможенного союза и ввезены на таможенную территорию
таможенного союза в тот же или соответствующий ему период времени, что и
оцениваемые (ввозимые) товары, или не ранее чем за девяносто календарных дней до
ввоза оцениваемых (ввозимых) товаров;
за основу для определения таможенной стоимости оцениваемых (ввозимых) товаров
может быть принята таможенная стоимость идентичных или однородных им товаров,
определенная в соответствии со статьями 105 и 106 настоящего Кодекса;
при определении таможенной стоимости оцениваемых (ввозимых) товаров на основе
метода, изложенного в статье 105 настоящего Кодекса, допускается отклонение от
установленного пунктом 3 статьи 105 настоящего Кодекса срока в девяносто
календарных дней.
3. Таможенная стоимость оцениваемых (ввозимых) товаров, определенная согласно
положениям настоящей статьи, в максимально возможной степени должна основываться на
ранее определенных таможенных стоимостях.
4. Таможенная стоимость товаров в соответствии с настоящей статьей не должна
определяться на основе:
1) цены на товары на внутреннем рынке таможенного союза, произведенные на
таможенной территории таможенного союза;
2) системы, предусматривающей принятие для таможенных целей более высокой из
двух альтернативных стоимостей;
3) цены на товары на внутреннем рынке страны вывоза;
4) иных расходов, нежели те, которые подлежат включению в расчетную стоимость
товаров при определении таможенной стоимости в соответствии со статьей 106
настоящего Кодекса;
5) цены товаров, поставляемых из страны их вывоза в третьи страны;
6) минимальной таможенной стоимости;
7) произвольной или фиктивной стоимости.
Если настоящая статья применяется таможенным органом, то таможенный орган
обязан в письменном виде указать источник использованных данных, а также подробный
расчет, произведенный на их основе.
Статья 108. Декларирование таможенной стоимости товаров
1. Декларирование таможенной стоимости товаров осуществляется декларантом в
рамках таможенного декларирования товаров в соответствии с настоящей главой
и главой 32 настоящего Кодекса.
2. Декларирование таможенной стоимости ввозимых товаров осуществляется путем
заявления сведений о методе определения таможенной стоимости товаров, величине
таможенной стоимости товаров, об обстоятельствах и условиях внешнеэкономической
сделки, имеющих отношение к определению таможенной стоимости товаров, а также
представления подтверждающих их документов.
Декларирование таможенной стоимости вывозимых товаров осуществляется путем
заявления сведений о величине таможенной стоимости товаров, об обстоятельствах и
условиях внешнеэкономической сделки, имеющих отношение к определению таможенной
стоимости товаров, а также представления подтверждающих их документов.
3. Сведения, указанные в пункте 2 настоящей статьи, заявляются в декларации
таможенной стоимости и являются сведениями, необходимыми для таможенных целей.
Порядок декларирования таможенной стоимости товаров, а также формы декларации
таможенной стоимости и правила их заполнения устанавливаются решением Комиссии
таможенного союза.
Декларация таможенной стоимости является неотъемлемой частью декларации на
товары.
Если декларация таможенной стоимости в случаях, установленных решением
Комиссии таможенного союза, не заполняется, сведения о таможенной стоимости
ввозимых товаров заявляются в декларации на товары. При выявлении признаков,
указывающих на то, что заявленные в декларации на товары сведения о таможенной
стоимости товаров могут являться недостоверными либо должным образом не
подтверждены, таможенный орган вправе мотивированно потребовать представления
декларации таможенной стоимости.
4. Заявляемая таможенная стоимость товаров и представляемые сведения,
относящиеся к ее определению, должны основываться на достоверной, количественно
определяемой и документально подтвержденной информации.
5. Декларант либо таможенный представитель, действующий от имени и по
поручению декларанта, несет ответственность за указание в декларации таможенной
стоимости недостоверных сведений и неисполнение обязанностей,
предусмотренных статьей 286 настоящего Кодекса, в соответствии с законами
Республики Казахстан.
Статья 109. Контроль таможенной стоимости товаров
Контроль таможенной стоимости товаров осуществляется таможенным органом в
рамках проведения таможенного контроля как до, так и после выпуска товаров, в том
числе с использованием системы управления рисками.
Порядок осуществления контроля таможенной стоимости товаров
устанавливается решением Комиссии таможенного союза.
Статья 110. Решение в отношении таможенной стоимости
товаров
По результатам осуществления контроля таможенной стоимости товаров таможенный
орган принимает решение о принятии заявленной таможенной стоимости товаров либо
решение о корректировке заявленной таможенной стоимости товаров в соответствии с
положениями статьи 111 настоящего Кодекса, которое доводится до декларанта в
порядке и в формах, которые установлены решением Комиссии таможенного союза.
Статья 111. Корректировка таможенной стоимости товаров
1. Решение о корректировке заявленной таможенной стоимости товаров
принимается таможенным органом при осуществлении контроля таможенной стоимости как
до, так и после выпуска товаров, если таможенным органом или декларантом
обнаружено, что заявлены недостоверные сведения о таможенной стоимости товаров, в
том числе неправильно выбран метод определения таможенной стоимости товаров и (или)
определена таможенная стоимость товаров. Принятое таможенным органом решение о
корректировке заявленной таможенной стоимости товаров должно содержать обоснование
и срок его исполнения.
2. При принятии таможенным органом решения о корректировке таможенной
стоимости товаров до их выпуска декларант обязан осуществить корректировку
недостоверных сведений и уплатить таможенные пошлины, налоги в объеме, исчисленном
с учетом скорректированных сведений, в сроки, не превышающие сроков выпуска
товаров, установленных в статье 297 настоящего Кодекса.
Если декларантом в срок, не превышающий срока выпуска товаров, не
осуществлена корректировка недостоверных сведений и не уплачены доначисленные
таможенные пошлины, налоги, таможенный орган отказывает в выпуске товаров.
3. При принятии таможенным органом решения о корректировке таможенной
стоимости после выпуска товаров декларант осуществляет корректировку недостоверных
сведений и уплачивает таможенные пошлины, налоги в объеме, исчисленном с учетом
скорректированных сведений.
В случае несогласия декларанта с этим решением корректировка заявленной
таможенной стоимости товаров и пересчет подлежащих уплате таможенных пошлин,
налогов осуществляется таможенным органом.
4. Корректировка таможенной стоимости товаров и пересчет подлежащих уплате
таможенных пошлин, налогов до и после выпуска товаров, а также срок их уплаты
осуществляются в порядке и по формам, которые установлены решением Комиссии
таможенного союза.
Статья 112. Проведение дополнительной проверки
1. В случае обнаружения таможенным органом при проведении контроля таможенной
стоимости товаров до их выпуска признаков, указывающих на то, что сведения о
таможенной стоимости товаров могут являться недостоверными либо заявленные сведения
должным образом не подтверждены, таможенный орган проводит дополнительную проверку
в соответствии с настоящим Кодексом, срок и порядок проведения которой
устанавливаются решением Комиссии таможенного союза.
Выпуск товаров осуществляется при условии предоставления декларантом
обеспечения уплаты таможенных пошлин, налогов, определенного таможенным органом в
соответствии со статьей 151 настоящего Кодекса.
Решение таможенного органа должно быть обоснованным и содержать перечень
конкретных признаков, указывающих на то, что сведения о таможенной стоимости
товаров могут являться недостоверными либо заявленные сведения должным образом не
подтверждены. Порядок, сроки и форма доведения решения о проведении дополнительной
проверки устанавливаются решением Комиссии таможенного союза.
До принятия таможенным органом по результатам дополнительной проверки решения
в отношении таможенной стоимости товаров контроль таможенной стоимости товаров
считается незавершенным.
2. Если дополнительная проверка не может быть проведена в сроки,
установленные статьей 297 настоящего Кодекса для выпуска товаров, то решение о
проведении дополнительной проверки не является основанием для отказа в выпуске
товаров. Выпуск осуществляется при условии предоставления декларантом обеспечения
уплаты таможенных пошлин, налогов, исчисленного таможенным органом в соответствии
с пунктом 5 статьи 151 настоящего Кодекса.
3. Для проведения дополнительной проверки заявленных сведений о таможенной
стоимости товаров таможенный орган вправе запросить у декларанта дополнительные
документы и сведения и установить срок для их представления, который должен быть
достаточен для этого, но не превышать срока, установленного статьей 268 настоящего
Кодекса.
Декларант обязан представить запрашиваемые таможенным органом дополнительные
документы и сведения либо предоставить в письменной форме объяснение причин, по
которым они не могут быть представлены.
Декларант имеет право доказать правомерность использования избранного им
метода определения таможенной стоимости товаров и достоверность представленных им
документов и сведений.
4. Если декларант не представил запрошенные таможенным органом документы,
сведения и (или) объяснения причин, по которым они не могут быть представлены, либо
такие документы и сведения не устраняют основания для проведения дополнительной
проверки, указанные в пункте 1 настоящей статьи, таможенный орган по результатам
дополнительной проверки принимает решение о корректировке заявленной таможенной
стоимости товаров на основании информации, имеющейся в его распоряжении и
соответствующей требованиям международного договора государств-членов таможенного
союза, регулирующего вопросы определения таможенной стоимости товаров, перемещаемых
через таможенную границу таможенного союза.
5. Если по результатам дополнительной проверки таможенным органом принято
решение о принятии заявленной декларантом таможенной стоимости товаров, то возврат
(зачет) сумм обеспечения осуществляется в соответствии со статьей 154 настоящего
Кодекса.
РАЗДЕЛ 2. ТАМОЖЕННЫЕ ПЛАТЕЖИ И НАЛОГИ
Глава 12. ОБЩИЕ ПОЛОЖЕНИЯ О ТАМОЖЕННЫХ ПЛАТЕЖАХ И НАЛОГАХ Статья 113. Таможенные платежи и налоги
1. К таможенным платежам и налогам относятся:
1) ввозная таможенная пошлина;
2) вывозная таможенная пошлина;
3) налог на добавленную стоимость, взимаемый при ввозе товаров на территорию
Республики Казахстан;
4) акциз (акцизы), взимаемый (взимаемые) при ввозе товаров на таможенную
территорию таможенного союза;
5) таможенные сборы (таможенный сбор за таможенное декларирование товаров, за
таможенное сопровождение, плата за предварительное решение).
2. Плательщики, порядок исчисления и сроки уплаты, возврата (зачета) и
взыскания, начисления таможенных пошлин, а также льготы по их уплате определяются
международным договором и (или) таможенным законодательством Республики Казахстан.
3. Плательщики, порядок исчисления и сроки уплаты, возврата (зачета),
начисления и взыскания налога на добавленную стоимость, акцизов, взимаемых
таможенными органами, льготы по их уплате определяются настоящим Кодексом и
налоговым законодательством Республики Казахстан.
4. Плательщики, порядок и сроки уплаты, возврата (зачета) и взыскания
таможенных сборов, а также льготы по их уплате определяются настоящим Кодексом.
5. Специальные, антидемпинговые и компенсационные пошлины, взимаемые
таможенными органами, устанавливаются в соответствии с международными
договорами Республики Казахстан и (или) законодательством Республики Казахстан и
взимаются в порядке, предусмотренном настоящим Кодексом для взимания ввозной
таможенной пошлины, если иное не установлено настоящим Кодексом.
6. В отношении товаров, перемещаемых физическими лицами для личных целей,
настоящий раздел применяется с учетом особенностей, установленных главой 56
настоящего Кодекса и международным договором Республики Казахстан.
Статья 114. Виды ставок таможенных пошлин
Ставки таможенных пошлин подразделяются на следующие виды:
1) адвалорные - установленные в процентах к таможенной стоимости облагаемых
товаров;
2) специфические - установленные в зависимости от физических характеристик в
натуральном выражении (количества, массы, объема или иных характеристик);
3) комбинированные - сочетающие виды, указанные в подпунктах 1) и 2)
настоящей статьи.
Статья 115. Таможенные сборы
1. Таможенными сборами являются обязательные платежи, взимаемые таможенными
органами за совершение ими действий, связанных с выпуском товаров, таможенным
сопровождением товаров, а также за совершение иных действий, установленных
настоящим Кодексом.
2. Ставки таможенных сборов устанавливаются Правительством Республики
Казахстан.
3. Размер таможенных сборов не может превышать примерной стоимости затрат
таможенных органов за совершение действий, в связи с которыми установлен таможенный
сбор.
Статья 116. Виды таможенных сборов
К таможенным сборам относятся:
1) таможенные сборы за таможенное декларирование товаров;
2) таможенные сборы за таможенное сопровождение;
3) плата за предварительное решение.
Статья 117. Таможенный сбор за таможенное декларирование
товаров
Таможенный сбор за таможенное декларирование товаров, уплаченный в бюджет, не
подлежит возврату плательщику.
Статья 118. Таможенный сбор за таможенное сопровождение
При таможенном сопровождении товаров, перемещаемых несколькими автомобильными
транспортными средствами, сумма таможенного сбора делится пропорционально
количеству указанных транспортных средств.
Статья 119. Плата за предварительное решение
За принятие таможенным органом предварительного решения по классификации
товаров и о стране происхождения товаров в соответствии со статьями 79 и 91
настоящего Кодекса взимается плата в размере, устанавливаемом Правительством
Республики Казахстан.
Статья 120. Плательщики, сроки и порядок уплаты
таможенных сборов
1. Плательщиками таможенных сборов являются декларант или иные лица, на
которых в соответствии с настоящим Кодексом и (или) международными договорами
Республики Казахстан возложена обязанность по уплате таможенных сборов.
2. Таможенные сборы за таможенное декларирование товаров уплачиваются до или
одновременно с подачей таможенной декларации, за исключением случаев, указанных в
пункте 5 настоящей статьи.
3. Таможенные сборы за таможенное сопровождение уплачиваются после принятия
таможенным органом решения о таможенном сопровождении, но не позднее дня начала
организации таможенного сопровождения.
4. Плата за принятие таможенным органом предварительного решения вносится
плательщиком до выдачи ему указанного решения.
5. Сроком уплаты таможенных сборов за таможенное декларирование товаров при
предоставлении льгот по их уплате считается день, когда лицом были нарушены
ограничения по пользованию и распоряжению товарами. Если день нарушения установить
невозможно, сроком уплаты таможенных сборов за таможенное декларирование считается
дата регистрации таможенной декларации.
Сроком уплаты таможенных сборов за таможенное декларирование товаров при
незаконном перемещении товаров через таможенную границу таможенного союза считается
день перемещения товаров через таможенную границу таможенного союза. Если день
незаконного перемещения установить невозможно, сроком уплаты таможенных сборов за
таможенное декларирование считается дата регистрации таможенной декларации.
6. Плательщик имеет право вносить таможенные сборы авансом в счет предстоящих
обязательств по таможенным сборам.
7. Таможенные сборы уплачиваются (взыскиваются) в таможенном органе, в
котором производится выпуск товаров, за исключением товаров, выпущенных в
таможенной процедуре таможенного транзита, или на территории которого выявлен факт
незаконного перемещения товаров через таможенную границу таможенного союза.
8. Перечисление таможенных сборов в бюджет осуществляется по правилам,
предусмотренным для перечисления таможенных пошлин, налогов и пеней, определенным в
соответствии с настоящим Кодексом.
Глава 13. ЛЬГОТЫ ПО ТАМОЖЕННЫМ ПЛАТЕЖАМ И НАЛОГАМ
Статья 121. Льготы по уплате таможенных платежей и налогов
1. В настоящем Кодексе под льготами по уплате таможенных платежей и налогов
понимаются:
1) тарифные преференции;
2) тарифные льготы (льготы по уплате таможенных пошлин);
3) льготы по уплате налогов;
4) льготы по уплате таможенных сборов.
2. Под льготами по уплате таможенных сборов понимаются льготы по уплате
таможенных сборов за таможенное декларирование товаров.
3. Тарифные преференции предоставляются в соответствии с законодательством и
(или) международными договорами государств-членов таможенного союза.
Виды тарифных льгот, порядок и случаи их предоставления определяются
в соответствии с таможенным законодательством таможенного союза.
Льготы по уплате таможенных сборов за таможенное декларирование товаров
определяются настоящим Кодексом.
Льготы по уплате налогов определяются налоговым законодательством Республики
Казахстан.
4. Льготы по уплате таможенных пошлин, налогов и таможенных сборов
предоставляются в отношении товаров, перемещаемых через таможенную границу
таможенного союза, в виде освобождения от обложения ими.
5. Льготы по уплате таможенных сборов не могут носить индивидуальный
характер, за исключением случаев, предусмотренных статьей 122 настоящего Кодекса.
6. Запрещается предоставление льгот по таможенным сборам другими нормативными
правовыми актами Республики Казахстан.
Статья 122. Льготы по уплате таможенных сборов
1. От обложения таможенными сборами освобождаются:
1) транспортные средства, осуществляющие регулярные международные перевозки
грузов, багажа и пассажиров, а также предметы материально-технического снабжения,
снаряжение, топливо, продовольствие и другое имущество, необходимые для их
эксплуатации во время следования в пути, в пунктах промежуточной остановки или
приобретенные за границей в связи с ликвидацией аварии (поломки) данных
транспортных средств;
2) предметы материально-технического снабжения, снаряжение, топливо,
продовольствие и другое имущество, вывозимые за пределы таможенной территории
таможенного союза для обеспечения производственной деятельности казахстанских или
арендованных (зафрахтованных) казахстанскими лицами морских судов, ведущих морской
промысел, а также продукция их промысла, ввозимая на территорию Республики
Казахстан;
3) банкноты и монеты национальной и иностранной валюты (кроме банкнот и
монет, представляющих собой культурно-историческую ценность), а также ценные
бумаги;
4) товары, за исключением подакцизных, ввозимые в качестве гуманитарной
помощи;
5) товары, за исключением подакцизных (кроме легковых автомобилей, специально
предназначенных для медицинских целей), ввозимых в целях благотворительной помощи
по линии государств, правительств государств, международных организаций, включая
оказание технического содействия;
6) сырье, ввозимое Национальным банком Республики Казахстан и его филиалами,
представительствами и организациями для производства денежных знаков;
7) товары, ввозимые и вывозимые для официального пользования иностранными
дипломатическими и приравненными к ним представительствами, консульскими
учреждениями, а также для личного пользования лицами, относящимися к
дипломатическому и административно-техническому персоналу этих представительств,
включая членов их семей, проживающих вместе с ними, не являющихся гражданами
Республики Казахстан и освобождаемых в соответствии с международными договорами
Республики Казахстан;
8) товары, заявленные к таможенной процедуре отказа в пользу государства;
9) товары, приобретаемые за счет средств грантов, предоставленных по линии
государств, правительств государств, а также международных организаций,
определенных в соответствии с налоговым законодательством Республики Казахстан.
2. Порядок представления документов для освобождения от обложения таможенными
сборами, указанными в настоящей статье, определяется Правительством Республики
Казахстан.
Статья 123. Тарифные преференции
1. Под тарифными преференциями понимаются специальные преимущества в области
внешнеэкономической деятельности, предоставляемые государствам в форме освобождения
либо снижения ставок таможенных пошлин или установления квот на преференциальный
ввоз (вывоз) товаров.
2. Товары, ввозимые на таможенную территорию таможенного союза и происходящие
из государств, образующих с Республикой Казахстан зону свободной торговли, а также
товары, вывозимые с таможенной территории таможенного союза в указанные государства
и происходящие из Республики Казахстан, освобождаются от обложения таможенными
пошлинами.
3. Товары, ввозимые на таможенную территорию таможенного союза и происходящие
из развивающихся государств, пользующихся системой преференций, облагаются
таможенными пошлинами по сниженным ставкам. Перечень таких государств и товаров, а
также уровень снижения ставок таможенных пошлин утверждаются решениями Комиссии
таможенного союза.
4. Товары, ввозимые на таможенную территорию таможенного союза и происходящие
из наименее развитых государств, пользующихся системой преференций, освобождаются
от обложения таможенными пошлинами. Перечень таких государств и товаров
утверждается решениями Комиссии таможенного союза.
Глава 14. ИСЧИСЛЕНИЕ ТАМОЖЕННЫХ ПОШЛИН, НАЛОГОВ
Статья 124. Объект обложения таможенными пошлинами,
налогами и база (налоговая база) для
исчисления таможенных пошлин, налогов
1. Объектом обложения таможенными пошлинами, налогами являются товары,
перемещаемые через таможенную границу таможенного союза.
2. Базой для исчисления таможенных пошлин в зависимости от вида товаров и
применяемых видов ставок является таможенная стоимость товаров и (или) их
физическая характеристика в натуральном выражении (количество, масса с учетом его
первичной упаковки, которая неотделима от товара до его потребления и в которой
товар представляется для розничной продажи, объем или иная характеристика).
3. Налоговая база для исчисления налогов определяется в соответствии с
налоговым законодательством Республики Казахстан.
Статья 125. Исчисление (начисление) таможенных пошлин,
налогов
1. Таможенные пошлины, налоги исчисляются плательщиками таможенных пошлин,
налогов самостоятельно, за исключением случаев, предусмотренных настоящим Кодексом
и (или) международными договорами Республики Казахстан.
2. При взыскании таможенных пошлин, налогов исчисление (начисление)
подлежащих уплате сумм таможенных пошлин, налогов производится таможенным органом,
в котором подлежат уплате таможенные пошлины, налоги.
3. Исчисление сумм таможенных пошлин, налогов, подлежащих уплате,
осуществляется в национальной валюте, за исключением случаев, предусмотренных
международными договорами Республикой Казахстан.
4. Сумма таможенных пошлин, подлежащих уплате и (или) взысканию, определяется
путем применения базы для исчисления таможенных пошлин и соответствующего вида
ставки таможенных пошлин, если иное не установлено настоящим Кодексом.
5. Сумма налогов, подлежащих уплате и (или) взысканию, определяется в
соответствии с налоговым законодательством Республики Казахстан.
6. В случае, установленном частью второй пункта 2 статьи 138 настоящего
Кодекса, суммы таможенных пошлин, налогов подлежат исчислению в соответствии с
законодательством государства-члена таможенного союза, в котором они подлежат
уплате.
7. Общая сумма ввозных таможенных пошлин, налогов в отношении иностранных
товаров не может превышать сумму таможенных пошлин, налогов, подлежащих уплате, в
случае, если бы иностранные товары были выпущены для внутреннего потребления, без
учета льгот по уплате таможенных пошлин, налогов, указанных в подпунктах 2) и 3)
пункта 1 статьи 121 настоящего Кодекса, и пеней, за исключением случаев, когда
сумма таможенных пошлин, налогов увеличивается вследствие изменения ставок
таможенных пошлин, налогов, когда к иностранным товарам применяются ставки
таможенных пошлин, налогов, действующие на день принятия таможенной декларации
таможенным органом при заявлении иной таможенной процедуры, в отношении этих
иностранных товаров.
8. При использовании условно выпущенных товаров в иных целях, чем те, в связи
с которыми было предоставлено полное или частичное освобождение от уплаты
таможенных платежей и налогов, для начисления подлежащих уплате таможенных платежей
и налогов применяются ставки таможенных платежей и налогов, действующие на день
регистрации таможенной декларации таможенным органом с уплатой пеней в соответствии
со статьей 158 настоящего Кодекса.
9. При выявлении таможенным органом правонарушения в сфере таможенного дела
исчисление таможенных пошлин, налогов производится таможенным органом с уплатой
пени в соответствии со статьей 158 настоящего Кодекса.
Статья 126. Применение ставок таможенных пошлин, налогов
1. Для целей исчисления таможенных платежей и налогов применяются ставки,
действующие на день регистрации таможенной декларации таможенным органом, если иное
не предусмотрено настоящим Кодексом и (или) международными договорами Республики
Казахстан.
2. Для целей исчисления ввозных таможенных пошлин применяются ставки,
установленные Единым таможенным тарифом таможенного союза, если иное не
предусмотрено настоящим Кодексом и (или) международными договорами Республики
Казахстан.
3. Для целей исчисления вывозных таможенных пошлин применяются ставки,
установленные Правительством Республики Казахстан в отношении товаров, включенных в
сводный перечень товаров, формируемый Комиссией таможенного союза в соответствии
с международными договорами Республики Казахстан, регулирующими вопросы применения
вывозных таможенных пошлин в отношении третьих стран.
4. Для целей исчисления налогов при помещении товаров под таможенную
процедуру либо выявления фактов незаконного перемещения товаров через таможенную
границу таможенного союза применяются ставки, установленные налоговым
законодательством Республики Казахстан, если иное не установлено пунктом 5
настоящей статьи.
5. Для целей исчисления налогов в случае, если будет установлено
(подтверждено) в порядке, определенном международным договором государств-членов
таможенного союза, что товары, помещенные под процедуру таможенного транзита,
находятся на территории другого государства-члена таможенного союза, применяются
ставки, установленные законодательством этого государства-члена таможенного союза.
Статья 127. Пересчет иностранной валюты для целей
исчисления таможенных платежей и налогов
Для исчисления таможенных платежей и налогов, в том числе для определения
таможенной стоимости товаров, подлежащих уплате при осуществлении
внешнеэкономической деятельности в сфере таможенного дела, плательщик производит
пересчет иностранной валюты в национальную валюту и (или) национальной валюты в
иностранную валюту с применением рыночного курса валюты в соответствии с
налоговым законодательством Республики Казахстан, определенного на день регистрации
таможенной декларации таможенным органом либо на день осуществления плательщиком
таможенного платежа, уплата которого не связана с основным таможенным
декларированием товаров, если иное не предусмотрено настоящим Кодексом и (или)
международными договорами Республики Казахстан.
Глава 15. СРОКИ И ПОРЯДОК УПЛАТЫ И ИСЧИСЛЕНИЯ
ТАМОЖЕННЫХ ПОШЛИН, НАЛОГОВ
Статья 128. Плательщики таможенных пошлин, налогов
Плательщиками таможенных пошлин, налогов являются декларант или иные лица, на
которых в соответствии с настоящим Кодексом и (или) международными договорами
Республики Казахстан и (или) налоговым законодательством Республики Казахстан
возложена обязанность по уплате таможенных пошлин, налогов.
Статья 129. Возникновение и прекращение обязанности по
уплате таможенных пошлин, налогов. Случаи
неуплаты таможенных пошлин, налогов
1. Обязанность по уплате таможенных пошлин, налогов возникает в соответствии
со статьями
130, 253, 258, 270, 298, 315, 318, 331, 332, 341, 354, 365, 378, 387, 394, 404, 411
и 472 настоящего Кодекса.
2. Обязанность по уплате таможенных пошлин, налогов прекращается в следующих
случаях:
1) уплаты или взыскания таможенных пошлин, налогов в размерах, установленных
настоящим Кодексом;
2) помещения товаров под таможенную процедуру выпуска для внутреннего
потребления с предоставлением льгот по уплате таможенных пошлин, налогов, не
сопряженных с ограничениями по пользованию и (или) распоряжению этими товарами;
3) уничтожения (безвозвратной утраты) иностранных товаров вследствие аварии
или действия непреодолимой силы либо в результате естественной убыли при нормальных
условиях перевозки (транспортировки) и (или) хранения;
4) если размер неуплаченной суммы таможенных пошлин, налогов не превышает
сумму, эквивалентную пяти евро по рыночному курсу валют, устанавливаемому в
соответствии с налоговым законодательством Республики Казахстан и действующему на
момент возникновения обязанности по уплате таможенных пошлин, налогов;
5) помещения товаров под таможенную процедуру отказа в пользу государства,
если обязанность по уплате таможенных пошлин, налогов возникла до регистрации
таможенной декларации на помещение товаров под эту таможенную процедуру;
6) обращения товаров в собственность государства;
7) обращения взыскания на товары, в том числе за счет стоимости товаров, в
соответствии с законодательством Республики Казахстан;
8) отказа в выпуске товаров в соответствии с заявленной таможенной
процедурой, в отношении обязанности по уплате таможенных пошлин, налогов, возникшей
при регистрации таможенной декларации на помещение товаров под эту таможенную
процедуру;
9) при признании ее безнадежной к взысканию и списании в порядке,
определяемом настоящим Кодексом;
10) возникновения обстоятельств, с которыми настоящий Кодекс связывает
прекращение обязанности по уплате таможенных пошлин, налогов.
3. Таможенные пошлины, налоги не уплачиваются:
1) при помещении товаров под таможенные процедуры, не предусматривающие такую
уплату, при соблюдении условий соответствующей таможенной процедуры;
2) при ввозе товаров, за исключением товаров для личного пользования, в адрес
одного получателя от одного отправителя по одному транспортному (перевозочному)
документу, общая таможенная стоимость которых не превышает суммы, эквивалентной
двумстам евро по рыночному курсу валют, устанавливаемому в соответствии с налоговым
законодательством Республики Казахстан и действующему на момент возникновения
обязанности по уплате таможенных пошлин, налогов;
3) при перемещении товаров для личного пользования в случаях,
установленных международными договорами Республики Казахстан;
4) если в соответствии с настоящим Кодексом и (или) международными договорами
Республики Казахстан товары освобождаются от обложения таможенными пошлинами,
налогами (не облагаются таможенными пошлинами, налогами) и при соблюдении условий,
в связи с которыми предоставлено такое освобождение.
4. Возникновение и прекращение обязанности по уплате таможенных пошлин,
налогов при помещении товаров под таможенные процедуры, указанные в подпунктах 15)
и 16) пункта 1 статьи 306 настоящего Кодекса,
определяются международными договорами Республики Казахстан.
Статья 130. Возникновение и прекращение обязанности по
уплате таможенных пошлин, налогов и сроки их
уплаты при незаконном перемещении товаров
через таможенную границу таможенного союза
1. Обязанность по уплате ввозных таможенных пошлин, налогов при незаконном
перемещении товаров через таможенную границу таможенного союза возникает при ввозе
товаров на территорию Республики Казахстан.
Обязанность по уплате вывозных таможенных пошлин при незаконном перемещении
товаров через таможенную границу таможенного союза возникает при вывозе товаров с
территории Республики Казахстан.
2. Обязанность по уплате таможенных пошлин, налогов при незаконном
перемещении товаров через таможенную границу таможенного союза возникает солидарно
у лиц, незаконно перемещающих товары, лиц, участвующих в незаконном перемещении,
если они знали или должны были знать о незаконности такого перемещения, а при ввозе
товаров на территорию Республики Казахстан - также у лиц, которые приобрели в
собственность или во владение незаконно ввезенные товары, если в момент
приобретения они знали или должны были знать о незаконности ввоза.
3. Обязанность по уплате таможенных пошлин, налогов при незаконном
перемещении товаров через таможенную границу таможенного союза прекращается у лиц,
указанных в пункте 2 настоящей статьи, в случаях, установленных пунктом 2 статьи
129 настоящего Кодекса.
4. При незаконном перемещении товаров через таможенную границу таможенного
союза, за исключением случая, указанного в части второй настоящего пункта, сроком
уплаты таможенных пошлин, налогов считается день пересечения товарами таможенной
границы таможенного союза, а если этот день не установлен - день выявления факта
незаконного перемещения товаров через таможенную границу таможенного союза.
В случае незаконного перемещения товаров через таможенную границу таможенного
союза с недостоверным декларированием сроком уплаты таможенных пошлин, налогов
считается день регистрации таможенным органом таможенной декларации, поданной для
помещения товаров под таможенную процедуру, за исключением таможенной процедуры
таможенного транзита.
5. При незаконном перемещении товаров через таможенную границу таможенного
союза, за исключением случая, указанного в части второй настоящего пункта,
таможенные пошлины, налоги подлежат уплате:
1) при ввозе товаров на территорию Республики Казахстан - в размерах,
соответствующих суммам ввозных таможенных пошлин, налогов, которые подлежали бы
уплате при помещении таких товаров под таможенную процедуру выпуска для внутреннего
потребления, без учета тарифных преференций и льгот по уплате таможенных пошлин,
налогов, исчисленным исходя из ставок таможенных пошлин, налогов и рыночного курса
валют, устанавливаемого в соответствии с налоговым законодательством Республики
Казахстан и действующего на день пересечения товарами таможенной границы
таможенного союза, а если этот день не установлен - на день выявления факта
незаконного перемещения товаров через таможенную границу таможенного союза;
2) при вывозе товаров с территории Республики Казахстан - в размерах,
соответствующих суммам вывозных таможенных пошлин, которые подлежали бы уплате при
помещении таких товаров под таможенную процедуру экспорта, без учета тарифных
преференций и льгот по уплате таможенных пошлин, налогов, исчисленным исходя из
ставок таможенных пошлин и рыночного курса валют, устанавливаемого в соответствии с
налоговым законодательством Республики Казахстан и действующего на день пересечения
товарами таможенной границы таможенного союза, а если этот день не установлен - на
день выявления факта незаконного перемещения товаров через таможенную границу
таможенного союза.
В случае незаконного перемещения товаров через таможенную границу таможенного
союза с недостоверным декларированием таможенные пошлины, налоги подлежат уплате в
размерах, соответствующих суммам таможенных пошлин, налогов, которые подлежали бы
уплате на основании достоверных сведений при помещении таких товаров под заявленную
таможенную процедуру на день регистрации таможенным органом таможенной декларации,
поданной для помещения товаров под таможенную процедуру, за исключением таможенной
процедуры таможенного транзита. При этом фактически уплаченные при таможенном
декларировании суммы таможенных пошлин, налогов повторно не уплачиваются
(взыскиваются), а излишне уплаченные (взысканные) суммы таможенных пошлин, налогов
подлежат возврату в соответствии с главами 17 и 18 настоящего Кодекса.
6. Таможенные пошлины, налоги при незаконном перемещении товаров через
таможенную границу таможенного союза исчисляются в соответствии с настоящей главой.
Если определение сумм подлежащих уплате таможенных пошлин, налогов невозможно
в силу непредставления в таможенный орган точных сведений о характере товаров, их
наименовании, количестве, стране происхождения и таможенной стоимости, суммы
таможенных пошлин, налогов определяются исходя из наибольшей величины ставок
таможенных пошлин, налогов, а также количества и (или) стоимости товаров, которые
могут быть определены на основании имеющихся сведений.
При установлении впоследствии точных сведений о товарах производится возврат
излишне уплаченных или излишне взысканных сумм таможенных пошлин, налогов либо
взыскание неуплаченных сумм в соответствии с главами 17 и 18 настоящего Кодекса.
Статья 131. Сроки уплаты таможенных пошлин, налогов
1. Сроки уплаты таможенных пошлин, налогов установлены статьями
130, 253, 258, 270, 298, 315, 318, 331, 332, 341, 354, 365, 378, 387, 394, 404, 456
и 472 настоящего Кодекса.
2. Сроки уплаты таможенных пошлин, налогов определяются международными
договорами Республики Казахстан при помещении товаров под таможенные процедуры в
соответствии с подпунктами 15) и 16) пункта 1 статьи 306 настоящего Кодекса.
3. Таможенные пошлины, налоги уплачиваются до выпуска товаров, за исключением
случаев, предусмотренных статьями 136, 293 и 294 настоящего Кодекса.
4. В случае нарушения срока подачи таможенной декларации, установленного в
соответствии со статьей 283 настоящего Кодекса, срок уплаты таможенных пошлин,
налогов истекает в день окончания срока для подачи таможенной декларации.
5. При использовании условно выпущенных товаров в иных целях, чем те, в связи
с которыми было предоставлено освобождение от уплаты таможенных пошлин, налогов,
сроком их уплаты считается день, когда лицом были нарушены ограничения по
пользованию и распоряжению товарами. Если день нарушения установить невозможно,
сроком уплаты таможенных пошлин, налогов считается дата регистрации таможенной
декларации.
6. При обращении лица с заявлением о намерении использовать условно
выпущенные товары в иных целях, чем те, в связи с которыми было предоставлено
освобождение от обложения таможенными пошлинами, налогами, сроком их уплаты
считается день регистрации указанного заявления в таможенном органе.
Статья 132. Срок исковой давности
1. Исковая давность по требованиям таможенных органов или по требованию
плательщика является периодом времени, в течение которого:
1) таможенный орган вправе начислить плательщику или пересмотреть исчисленную
плательщиком сумму таможенных пошлин, налогов, таможенных сборов и пеней;
2) плательщик вправе потребовать от таможенных органов проведения зачета и
(или) возврата сумм таможенных пошлин, налогов, таможенных сборов и пеней;
3) плательщик обязан по требованию таможенных органов уплатить суммы
таможенных пошлин, налогов, таможенных сборов и пеней;
4) таможенный орган по заявлению плательщика предоставляет подтверждение о
наличии излишне (ошибочно) уплаченных сумм таможенных пошлин, налогов, таможенных
сборов и пеней;
5) плательщик вправе обратиться с заявлением о внесении изменений и
дополнений в таможенную декларацию в соответствии с таможенным законодательством
таможенного союза.
2. Срок исковой давности по требованиям таможенных органов и плательщиков
составляет пять лет.
Срок исковой давности исчисляется:
1) с даты завершения таможенного декларирования товаров, за исключением
случаев, предусмотренных пунктом 3 настоящей статьи;
2) с даты регистрации в территориальном подразделении уполномоченного органа
в сфере таможенного дела или таможне обеспечения уплаты таможенных пошлин, налогов
в виде внесения суммы обеспечения на счет временного размещения денег;
3) с даты принятия таможенным органом предварительных решений по
классификации товаров, о стране происхождения товаров;
4) с даты принятия таможенным органом решения о таможенном сопровождении.
3. По товарам, находящимся под таможенным контролем в соответствии с
выбранной таможенной процедурой, таможенный орган вправе начислить или пересмотреть
суммы таможенных платежей, налогов и пеней, подлежащие уплате, в течение периода
нахождения товаров под таможенным контролем и пяти лет - после окончания периода
нахождения товаров под таможенным контролем.
4. В случае истечения срока исковой давности по требованиям, установленным
пунктом 1 настоящей статьи, в период проведения таможенного контроля, в том числе
после выпуска товаров, обжалования плательщиком в установленном законодательством
Республики Казахстан порядке результатов таможенной проверки и (или) решения
вышестоящего таможенного органа, вынесенного по результатам рассмотрения жалобы, а
также решения, действия (бездействия) таможенного органа и (или) должностного лица
таможенного органа, срок исковой давности продлевается до исполнения решения
таможенного органа, вынесенного по результатам таможенного контроля, в том числе
после выпуска товаров, рассмотрения жалобы и (или) иска.
Статья 133. Изменение сроков уплаты таможенных пошлин,
налогов
1. Изменение сроков уплаты таможенных пошлин, налогов производится в форме
отсрочки или рассрочки.
2. Основания, условия и порядок изменения сроков уплаты таможенных пошлин
определяются международным договором Республики Казахстан.
3. Основания, условия и порядок изменения сроков уплаты налогов определяются
налоговым законодательством Республики Казахстан.
Статья 134. Понятие и условия изменения сроков уплаты
таможенных пошлин
1. Под изменением сроков уплаты таможенных пошлин признается перенос
установленного настоящим Кодексом срока уплаты ввозных таможенных пошлин на более
поздний срок.
2. При изменении сроков уплаты ввозных таможенных пошлин проценты не
начисляются.
3. При этом отсрочкой является предоставление права плательщику на продление
срока уплаты таможенной пошлины, а рассрочкой - предоставление права плательщику на
поэтапную уплату таможенной пошлины равными долями в соответствии с графиком
погашения указанной рассрочки.
4. Отсрочку или рассрочку уплаты таможенных пошлин плательщику предоставляет
территориальное подразделение уполномоченного органа в сфере таможенного дела либо
таможня при наличии хотя бы одного из оснований, определенных международным
договором Республики Казахстан.
5. Отсрочка или рассрочка уплаты таможенных пошлин предоставляется в
отношении товаров, которые будут помещаться под таможенную процедуру выпуска для
внутреннего потребления и при условии обеспечения уплаты таможенных пошлин в
порядке, предусмотренном главой 16 настоящего Кодекса.
Статья 135. Решение о предоставлении отсрочки или
рассрочки уплаты таможенной пошлины и срок
его действия
1. Решение о предоставлении отсрочки или рассрочки уплаты таможенных пошлин
либо об отказе в ее предоставлении принимается в срок, не превышающий десяти
рабочих дней со дня подачи письменного заявления плательщиком и
документов, установленных Правительством Республики Казахстан.
Перечень сведений, указанных в заявлении о предоставлении отсрочки или
рассрочки уплаты таможенных пошлин, определяется международным договором Республики
Казахстан.
2. Решение о предоставлении отсрочки или рассрочки уплаты таможенных пошлин
либо об отказе в ее предоставлении составляется в письменной форме, подписывается
руководителем территориального подразделения уполномоченного органа в сфере
таможенного дела либо таможни или лицом, его замещающим. Данное решение не позднее
окончания дня, следующего за днем принятия указанным таможенным органом решения о
предоставлении отсрочки или рассрочки уплаты таможенных пошлин, направляется
плательщику.
К решению о предоставлении рассрочки уплаты таможенной пошлины прилагается
график ее поэтапной уплаты, составленный плательщиком по согласованию с таможенным
органом, предоставившим рассрочку. Указанный график устанавливает сроки уплаты
таможенной пошлины и является неотъемлемой частью данного решения.
3. Для расчета суммы таможенной пошлины, заявленной к отсрочке или рассрочке,
применяется рыночный курс валют, устанавливаемый в соответствии с налоговым
законодательством Республики Казахстан и действующий на дату регистрации заявления
в таможенном органе о предоставлении отсрочки или рассрочки по уплате таможенной
пошлины.
4. Решение об отказе в предоставлении отсрочки или рассрочки по уплате
таможенной пошлины должно содержать сведения о причине такого отказа.
Решение о предоставлении отсрочки или рассрочки уплаты таможенной пошлины
подлежит аннулированию в случаях, определенных международным договором Республики
Казахстан. При этом таможенный орган, аннулировавший такое решение, уведомляет в
письменной форме лицо, подавшее заявление о получении отсрочки или рассрочки уплаты
таможенной пошлины.
Статья 136. Сроки погашения сумм предоставленных отсрочек
или рассрочек уплаты таможенной пошлины
1. При изменении сроков уплаты таможенной пошлины плательщик производит
погашение сумм таможенной пошлины:
1) при предоставлении отсрочки - не позднее дня окончания срока отсрочки;
2) при предоставлении рассрочки - не позднее сроков уплаты таможенной пошлины
согласно графику погашения рассрочки по уплате ввозной таможенной пошлины.
2. В случаях несвоевременного погашения плательщиком суммы таможенной
пошлины, по которой были изменены сроки ее уплаты или реализации ввезенных товаров,
предназначенных для использования в промышленной переработке без осуществления
указанного до окончания срока действия отсрочки или рассрочки, территориальное
подразделение уполномоченного органа в сфере таможенного дела либо таможня
принимает меры к взысканию всей суммы таможенной пошлины в порядке,
предусмотренном главой 18 настоящего Кодекса.
Статья 137. Прекращение действия решения о предоставлении
отсрочки или рассрочки уплаты таможенной
пошлины
Решение о предоставлении отсрочки или рассрочки уплаты таможенной пошлины
прекращает свое действие в следующие сроки:
1) по окончании срока действия отсрочки или рассрочки, установленного
таможенным органом в решении о предоставлении отсрочки или рассрочки уплаты
таможенной пошлины;
2) при досрочном погашении плательщиком всей суммы таможенной пошлины,
указанной в решении о предоставлении отсрочки или рассрочки уплаты таможенной
пошлины;
3) при реализации плательщиком ввезенных товаров, предназначенных для
использования в промышленной переработке без осуществления указанного до окончания
срока действия отсрочки или рассрочки.
Статья 138. Порядок уплаты и перечисления таможенных
пошлин, налогов и пеней
1. Таможенные пошлины, налоги и пени уплачиваются (взыскиваются) в таможенном
органе, в котором производится выпуск товаров, за исключением товаров, выпущенных в
таможенной процедуре таможенного транзита, или на территории которого выявлен факт
незаконного перемещения товаров через таможенную границу таможенного союза.
2. В случае возникновения обязанности по уплате таможенных пошлин, налогов в
отношении товаров, помещенных под таможенную процедуру таможенного транзита,
таможенные пошлины, налоги подлежат уплате в таможенный орган, который выпустил
товары в соответствии с таможенной процедурой таможенного транзита.
Когда будет установлено (подтверждено) в порядке, определенном международным
договором Республики Казахстан, что товары, помещенные под процедуру таможенного
транзита, находятся на территории другого государства-члена таможенного союза,
таможенные пошлины, налоги подлежат уплате в этом государстве-члене таможенного
союза.
3. Таможенные пошлины, налоги и пени уплачиваются в бюджет плательщиком
наличным и безналичным способом в национальной валюте, а также путем проведения
зачетов в порядке, установленном настоящим Кодексом.
4. Уплата таможенных пошлин, налогов и пени производится по соответствующему
коду доходов единой бюджетной классификации доходов Республики Казахстан (далее -
коды бюджетной классификации) в соответствии с видом таможенных пошлин, налогов и
пени.
5. Уплата таможенных пошлин, налогов производится плательщиками через банки
второго уровня, имеющие лицензию Национального Банка Республики Казахстан, а также
организации, осуществляющие отдельные виды банковских операций. В платежных
документах на уплату таможенных пошлин, налогов и пени плательщиком указываются
реквизиты налогового органа, находящегося по месту регистрации таможенного органа
(далее - налоговый орган-бенефициар).
6. При уплате таможенных пошлин, налогов и пени третьими лицами по поручению
плательщика в назначении платежа платежного документа дополнительно указываются
полное наименование плательщика, за которого производится уплата таможенных пошлин,
налогов и пени, а также его идентификационный номер.
7. Плательщик имеет право вносить таможенные пошлины, налоги авансом в счет
предстоящих обязательств по таможенным пошлинам, налогам. Внесение таможенных
пошлин, налогов авансом по их видам производится по кодам бюджетной классификации.
8. Уплаченные (взысканные) суммы ввозных таможенных пошлин подлежат
зачислению и распределению между государствами-членами таможенного союза в порядке,
установленном международным договором Республики Казахстан.
9. При уплате плательщиком или третьим лицом в счет плательщика таможенных
пошлин, налогов и пени подтверждением их уплаты являются формы отчетности
поступлений по кодам бюджетной классификации, ежедневно предоставляемые органами
Казначейства таможенному органу и налоговому органу-бенефициару в порядке,
установленном уполномоченным органом в сфере таможенного дела, за исключением
случаев, предусмотренных данным пунктом.
При уплате плательщиком таможенных пошлин, налогов с использованием платежных
карточек через электронные терминалы банков второго уровня, установленные в зданиях
таможенных органов, подтверждением их уплаты в бюджет для выпуска товаров является
чек, выдаваемый указанным электронным терминалом.
При уплате плательщиком или третьим лицом в счет плательщика таможенных
пошлин, налогов через кассы банков второго уровня и организации, осуществляющие
отдельные виды банковских операций, расположенных непосредственно в зданиях
(помещениях) таможенного органа, подтверждением их уплаты в бюджет для выпуска
товаров являются квитанции указанных касс.
При этом банки второго уровня и организации, осуществляющие отдельные виды
банковских операций, перечисленные в настоящем пункте, должны иметь соответствующие
договора, заключенные с таможенными органами.
10. Порядок, формы, условия уплаты, момент исполнения обязанности по уплате
вывозных таможенных пошлин, не урегулированные международным договором Республики
Казахстан, устанавливаются настоящим Кодексом.
11. Правила перечисления в бюджет, возврата (зачета) излишне (ошибочно)
уплаченных или излишне взысканных сумм таможенных пошлин, налогов, пеней из
бюджета, не урегулированные настоящим Кодексом и Таможенным кодексом таможенного
союза, утверждаются Правительством Республики Казахстан.
12. Для прекращения обязанности по уплате таможенных пошлин, налогов в
отношении условно выпущенных товаров, указанных в подпункте 1) пункта 1 статьи 301
настоящего Кодекса, уплата сумм таможенных пошлин, налогов осуществляется на
основании заявления декларанта или лица, обладающего полномочиями в отношении
условно выпущенных товаров, поданного в таможенный орган, производивший условный
выпуск указанных товаров, с приложением платежного документа, подтверждающего
уплату соответствующих сумм таможенных пошлин, налогов, а также копии таможенной
декларации, по которой осуществлялся условный выпуск товаров.
Таможенные пошлины, налоги уплачиваются в размерах, соответствующих суммам
таможенных пошлин, налогов, исчисленных в таможенной декларации, по которой
осуществлялся условный выпуск товаров, и не уплаченных в связи с предоставлением
льгот по уплате таможенных пошлин, налогов.
Сноска. Статья 138 с изменениями, внесенными Законом РК от 05.07.2012 № 30-
V(вводится в действие по истечении десяти календарных дней после его первого
официального опубликования).
Статья 139. Обязанности банков второго уровня и
организаций, осуществляющих отдельные виды
банковских операций, в части перечисления
таможенных пошлин, налогов, таможенных сборов
и пеней в бюджет
Банки второго уровня и организации, осуществляющие отдельные виды банковских
операций, обязаны:
Примечание РЦПИ!
Действие подпункта 1) приостановлено до 01.01.2013 Законом РК от 30.06.2010 №
298-IV.
1) при приеме от резидентов Республики Казахстан платежных документов для
уплаты таможенных пошлин, налогов, таможенных сборов и пеней в бюджет
контролировать правильность указания идентификационного номера плательщика в
соответствии с правилами формирования идентификационного номера и данными
уполномоченного государственного органа Республики Казахстан, осуществляющего
формирование идентификационных номеров и ведение национальных реестров
идентификационных номеров;
2) при приеме от нерезидентов Республики Казахстан платежных документов для
уплаты таможенных пошлин, налогов, таможенных сборов и пеней в бюджет
контролировать правильность указания документов, подтверждающих личность, и иных
документов, установленных законодательством Республики Казахстан;
3) при достаточности денег на банковских счетах плательщика не задерживать
исполнение поручения плательщика на перечисление сумм таможенных пошлин, налогов,
таможенных сборов и пеней и выполнять его в течение одного операционного дня;
4) перечислять таможенные пошлины, налоги, таможенные сборы и пени не позднее
следующего операционного дня со дня внесения плательщиком наличных денег в банк
второго уровня или организацию, осуществляющую отдельные виды банковских операций;
5) перечислять таможенные пошлины, налоги, таможенные сборы и пени не позднее
следующего операционного дня со дня списания денег с банковского счета плательщика
в случаях, когда их уплата производится с использованием платежных карточек через
электронные терминалы банков второго уровня.
Статья 140. Контроль за уплатой таможенных пошлин, налогов
и таможенных сборов
1. Таможенные органы осуществляют контроль за правильностью исчисления и
своевременностью уплаты в бюджет таможенных платежей и налогов, обязанность по
взиманию которых возложена на таможенные органы.
2. Порядок учета поступлений в бюджет таможенных пошлин, налогов, таможенных
сборов и пеней, а также ведения лицевых счетов плательщика устанавливается
настоящим Кодексом, а в части не урегулированной им - Правительством Республики
Казахстан.
Статья 141. Учет исполнения обязательства по уплате
таможенных пошлин, налогов, таможенных сборов
и пеней
1. Учет исполнения обязательства по уплате таможенных пошлин, налогов,
таможенных сборов и пеней осуществляется таможенным органом путем ведения лицевого
счета плательщика.
2. Лицевым счетом плательщика является документ, в том числе в электронной
форме, для учета исчисленных, начисленных (уменьшенных), перечисленных и уплаченных
(с учетом зачтенных и возвращенных) сумм таможенных пошлин, налогов, таможенных
сборов и пеней.
3. Ведение лицевого счета плательщика таможенным органом включает:
открытие лицевого счета;
последующее отражение в лицевом счете исчисленных, начисленных, уменьшенных,
перечисленных, уплаченных, зачтенных, возвращенных сумм таможенных пошлин, налогов,
таможенных сборов и пеней;
закрытие лицевого счета.
4. Исчисленной (уменьшенной) суммой таможенных пошлин, налогов, таможенных
сборов и пеней является сумма, включающая увеличение или уменьшение суммы
таможенных пошлин, налогов, таможенных сборов и пеней, произведенная:
плательщиком в таможенной декларации, корректировке таможенной декларации;
таможенным органом в соответствии со статьями 290, 399 и 405настоящего
Кодекса.
5. Начисленной суммой таможенных пошлин, налогов, таможенных сборов и пеней
является сумма, включающая увеличение или уменьшение суммы таможенных пошлин,
налогов, таможенных сборов и пеней, полученная таможенным органом:
по результатам таможенного контроля;
по итогам рассмотрения вышестоящим таможенным органом либо судом жалобы
плательщика на уведомление о результатах посттаможенного контроля, на решение,
действия (бездействие) таможенного органа и (или) должностного лица таможенного
органа;
по результатам проверки контролирующих органов;
при принятии предварительного решения;
при принятии решения о таможенном сопровождении товаров и транспортных
средств.
6. Лицевой счет плательщика ведется по видам таможенных пошлин, налогов,
таможенных сборов и пеней в порядке и по формам, которые установлены Правительством
Республики Казахстан.
7. Лицевой счет плательщика ведется согласно кодам бюджетной классификации.
8. По письменному заявлению плательщика сверка с таможенным органом по
таможенным пошлинам, налогам, таможенным сборам и пеням проводится в течение десяти
рабочих дней с даты регистрации указанного заявления таможенным органом.
По завершении сверки составляется акт по форме, установленной Правительством
Республики Казахстан, в двух экземплярах. Один экземпляр акта сверки вручается
плательщику, второй экземпляр остается в таможенном органе.
Статья 142. Порядок представления сведений об отсутствии и
(или) наличии задолженности по таможенным
пошлинам, налогам и таможенным сборам
1. Плательщик вправе подать в территориальное подразделение уполномоченного
органа в сфере таможенного дела или таможню заявление для получения сведений об
отсутствии и (или) наличии задолженности по таможенным пошлинам, налогам и
таможенным сборам.
2. Таможенный орган представляет сведения об отсутствии и (или) наличии
указанной задолженности путем составления и выдачи плательщику:
1) справки об отсутствии задолженности по таможенным пошлинам, налогам и
таможенным сборам (далее в целях настоящей статьи - справка об отсутствии
задолженности), необходимой при прекращении деятельности индивидуального
предпринимателя или государственной регистрации ликвидации, реорганизации
юридического лица;
2) справки об отсутствии (наличии) задолженности по таможенным пошлинам,
налогам и таможенным сборам (далее в целях настоящей статьи - справка об отсутствии
(наличии) задолженности), в иных случаях, за исключением установленных подпунктом
1) настоящего пункта.
3. Таможенный орган составляет справку об отсутствии задолженности, справку
об отсутствии (наличии) задолженности с учетом данных лицевых счетов, открытых в
таможенных органах.
4. Справка об отсутствии задолженности, справка об отсутствии (наличии)
задолженности заверяются подписью руководителя или лица, его замещающего, и печатью
таможенного органа, составившего справку.
5. В случае прекращения деятельности индивидуального предпринимателя или
ликвидации, реорганизации юридического лица справка об отсутствии задолженности и
(или) справка об отсутствии (наличии) задолженности выдаются таможенным органом на
основании заявления плательщика на получение одной из указанных справок и акта
сверки по таможенным пошлинам, налогам и таможенным сборам.
6. Таможенный орган обязан выдать справку об отсутствии задолженности и (или)
справку об отсутствии (наличии) задолженности не позднее пяти рабочих дней со дня
регистрации заявления плательщика на получение одной из указанных справок.
Глава 16. ОБЕСПЕЧЕНИЕ УПЛАТЫ ТАМОЖЕННЫХ ПОШЛИН, НАЛОГОВ
Статья 143. Общие условия обеспечения уплаты таможенных
пошлин, налогов
1. Исполнение обязанности по уплате таможенных пошлин, налогов обеспечивается
в следующих случаях:
1) перевозки товаров в соответствии с таможенной процедурой таможенного
транзита;
2) изменения сроков уплаты таможенных пошлин, налогов, если это
предусмотрено международными договорами Республики Казахстан и (или)
законодательством Республики Казахстан;
3) помещения товаров под таможенную процедуру переработки товаров вне
таможенной территории;
4) при выпуске товаров в соответствии со статьями 299 и 300 настоящего
Кодекса;
5) помещения товаров под таможенную процедуру таможенного склада без
фактического помещения на таможенный склад;
6) замены иностранных товаров, помещенных под таможенную процедуру
переработки на таможенной территории, эквивалентными товарами;
7) определения таможенной стоимости, при которых осуществляется выпуск
товаров в соответствии со статьей 112 настоящего Кодекса;
8) периодического таможенного декларирования;
9) помещения на складах получателя товаров в соответствии со статьей
265 настоящего Кодекса;
10) осуществления деятельности в качестве таможенного перевозчика или
таможенного представителя;
11) для присвоения статуса уполномоченного экономического оператора и
осуществления им деятельности в качестве уполномоченного экономического оператора.
2. Обеспечение уплаты таможенных пошлин, налогов не предоставляется:
1) если сумма подлежащих уплате таможенных пошлин, налогов и процентов не
превышает сумму, эквивалентную пятистам евро по рыночному курсу валют,
устанавливаемому в соответствии с налоговым законодательством Республики Казахстан
и действующему на день регистрации таможенной декларации, а если таможенная
декларация не представляется - на день принятия решения о непредоставлении
обеспечения;
2) в иных случаях, предусмотренных настоящим Кодексом.
3. Обеспечение уплаты таможенных пошлин, налогов производится плательщиком и
таможенным представителем, а при перевозке товаров в соответствии с таможенной
процедурой таможенного транзита - также и иным лицом за плательщика, если это лицо
вправе владеть, пользоваться и (или) распоряжаться товарами, в отношении которых
производится обеспечение уплаты таможенных пошлин, налогов, если иное не
установлено настоящим Кодексом.
4. Обеспечение уплаты таможенных пошлин, налогов предоставляется таможенному
органу, осуществляющему выпуск товаров.
В случае, если обеспечение уплаты таможенных пошлин, налогов предоставляется
таможенным представителем и (или) таможенным перевозчиком, такое обеспечение должно
предоставляться таможенному органу, в зоне деятельности которого он
зарегистрирован.
5. При перевозке товаров в соответствии с таможенной процедурой таможенного
транзита обеспечение уплаты таможенных пошлин, налогов может быть предоставлено
таможенному органу отправления либо таможенному органу назначения.
Таможенный орган, принявший обеспечение уплаты таможенных пошлин, налогов,
представляет документ, подтверждающий принятие такого обеспечения. Порядок
предоставления и форма такого документа, а также срок его действия
определяются международным договором Республики Казахстан.
6. Возврат (зачет) обеспечения уплаты таможенных пошлин, налогов
осуществляется при условии, если таможенный орган удостоверится в исполнении
обеспеченных обязательств либо в случае, когда обеспеченное обязательство не
возникло.
7. Порядок учета в таможенных органах обеспечения уплаты таможенных пошлин,
налогов определяется Правительством Республики Казахстан.
Статья 144. Способы обеспечения уплаты таможенных пошлин,
налогов
1. Уплата таможенных пошлин, налогов обеспечивается следующими способами:
деньгами;
банковской гарантией;
поручительством;
залогом имущества;
договором страхования.
2. Плательщик вправе выбрать любой из способов обеспечения уплаты таможенных
пошлин, налогов, указанных в пункте 1 настоящей статьи.
3. Исполнение плательщиком обязанности по уплате таможенных пошлин, налогов
должно быть обеспечено непрерывно в течение всего срока действия обязательства.
Срок действия предоставляемого обеспечения уплаты таможенных пошлин, налогов должен
быть достаточным для своевременного направления таможенным органом требования об
исполнении обязательства, принятого перед этим таможенным органом.
4. В целях использования в настоящей главе под способом обеспечения уплаты
таможенных пошлин, налогов посредством денег понимается внесение денег на
контрольный счет наличности таможенного органа, на котором временно размещаются
деньги физических и юридических лиц (далее - внесение сумм обеспечения на счет
временного размещения денег).
5. Обеспечение уплаты таможенных пошлин, налогов в виде внесения сумм
обеспечения на счет временного размещения денег таможенного органа распространяется
только на те обязательства, которые возникают у плательщика перед таможенным
органом, принявшим суммы обеспечения на счет временного размещения денег указанного
таможенного органа.
Обеспечение уплаты таможенных пошлин, налогов в виде залога имущества
распространяется только на те обязательства, которые возникают у плательщика перед
таможенным органом, заключившим с этим плательщиком договор залога.
6. Обеспечение уплаты таможенных пошлин, налогов может производиться путем
комбинирования двух или нескольких способов, предусмотренных пунктом 1 настоящей
статьи.
Статья 145. Внесение сумм обеспечения на счет временного
размещения денег таможенного органа
1. Счет временного размещения денег открывается центральным уполномоченным
органом по исполнению бюджета территориальным подразделениям уполномоченного органа
в сфере таможенного дела и таможни.
2. Счет временного размещения денег таможенного органа предназначен для
внесения плательщиком сумм обеспечения уплаты таможенных пошлин, налогов. Внесение
сумм обеспечения на счет временного размещения денег производится в национальной
валюте Республики Казахстан.
3. При неисполнении плательщиком обязательства, обеспеченного деньгами,
таможенный орган после выявления факта неисполнения указанного обязательства по
истечении пятнадцати календарных дней перечисляет со счета временного размещения
денег в бюджет подлежащие уплате суммы таможенных платежей и налогов.
Статья 146. Применение банковской гарантии в качестве
обеспечения уплаты таможенных пошлин, налогов
1. Таможенный орган в качестве обеспечения уплаты таможенных пошлин, налогов
принимает банковские гарантии, выданные банками, включенными в реестр банков,
имеющими лицензию на проведение банковских операций.
2. Содержание гарантии банка должно соответствовать требованиям,
установленным законодательством Республики Казахстан.
3. Таможенный орган отказывает в принятии банковской гарантии в качестве
обеспечения уплаты таможенных пошлин, налогов в одном из следующих случаев:
1) банк, выдавший банковскую гарантию, не включен в реестр банков, указанный
в пункте 1 настоящей статьи, и не обладает полномочиями по выдаче банковской
гарантии;
2) содержание банковской гарантии не соответствует законодательству
Республики Казахстан;
3) сумма таможенных пошлин, налогов, уплата которых обеспечивается банковской
гарантией, превышает сумму таможенных пошлин, налогов, подтверждаемую банковской
гарантией;
4) срок окончания действия банковской гарантии меньше срока исполнения
обязательства плательщика по обеспечению уплаты таможенных пошлин, налогов.
При отказе таможенного органа в принятии банковской гарантии в качестве
обеспечения уплаты таможенных пошлин, налогов таможенный орган в течение двух
рабочих дней письменно уведомляет об этом плательщика, представившего указанную
банковскую гарантию, с обоснованием причин такого отказа.
4. В случае неисполнения обязательства по уплате таможенных пошлин, налогов
таможенный орган направляет банку требование об уплате причитающихся сумм
таможенных пошлин, налогов в течение пяти рабочих дней после окончания сроков
исполнения обязательства, предусмотренных гарантией банка. При этом со дня,
следующего за днем окончания сроков исполнения обязательства по обеспечению уплаты
таможенных пошлин, налогов, начисляются пени.
5. Требование таможенного органа об уплате причитающихся сумм таможенных
пошлин, налогов и пеней подлежит безусловному и обязательному исполнению банком в
течение двух рабочих дней со дня получения такого требования. Банк при неисполнении
или нарушении сроков исполнения требования таможенного органа несет ответственность
в соответствии с законами Республики Казахстан.
Статья 147. Применение договора поручительства в качестве
обеспечения уплаты таможенных пошлин, налогов
1. Таможенный орган в качестве обеспечения уплаты таможенных пошлин, налогов
принимает договор поручительства, заключенный в соответствии с
гражданским законодательством Республики Казахстан.
В качестве поручителя могут выступать индивидуальные предприниматели,
зарегистрированные в Республике Казахстан в соответствии с законодательством
Республики Казахстан, а также юридические лица, созданные в соответствии
с законодательством Республики Казахстан.
При этом поручитель должен обеспечить уплату таможенных пошлин, налогов одним
из следующих способов:
внесение сумм обеспечения на счет временного размещения денег;
банковской гарантией;
залогом имущества;
договором страхования.
Поручитель несет перед таможенным органом ответственность в том же объеме,
что и плательщик, включая уплату пеней.
2. Таможенный орган отказывает в принятии договора поручительства в качестве
обеспечения уплаты таможенных пошлин, налогов в одном из следующих случаев:
1) представленный договор поручительства не соответствует гражданскому
законодательству Республики Казахстан;
2) поручителем не обеспечена уплата таможенных пошлин, налогов;
3) сумма таможенных пошлин, налогов, уплата которых обеспечивается договором
поручительства, превышает сумму таможенных пошлин, налогов, подтверждаемую
договором поручительства;
4) срок окончания действия договора поручительства не превышает сроков
исполнения обязательства по уплате таможенных пошлин, налогов.
3. В случае неисполнения плательщиком обязательства по уплате таможенных
пошлин, налогов таможенный орган направляет поручителю требование об уплате
причитающихся сумм таможенных пошлин, налогов и пеней в течение пяти рабочих дней
после окончания сроков исполнения обязательства, предусмотренных поручительством.
При этом со дня, следующего за днем окончания сроков исполнения обязательства по
обеспечению уплаты таможенных пошлин, налогов, начисляются пени.
4. Требование таможенного органа об уплате причитающихся сумм таможенных
пошлин, налогов и пеней подлежит безусловному и обязательному исполнению
поручителем в течение пяти рабочих дней со дня получения такого требования.
Поручитель при неисполнении или нарушении сроков исполнения требования
таможенного органа несет ответственность в соответствии с законами Республики
Казахстан.
Статья 148. Применение залога имущества в качестве
обеспечения уплаты таможенных пошлин, налогов
1. Таможенный орган в качестве обеспечения уплаты таможенных пошлин, налогов
принимает залог имущества на основании договора залога имущества.
2. Договор залога имущества заключается между плательщиком и (или) третьим
лицом и таможенным органом, перед которым у плательщика возникает обязательство по
уплате таможенных пошлин, налогов.
Договор залога имущества заключается в течение пятнадцати календарных дней со
дня письменного обращения плательщика о заключении договора залога имущества с
приложением отчета оценщика об оценке рыночной стоимости имущества,
предоставляемого в залог.
Рыночной стоимостью предмета залога в целях обеспечения уплаты таможенных
пошлин, налогов является стоимость, определенная в отчете об оценке, произведенной
по договору между оценщиком и плательщиком в соответствии с законодательством
Республики Казахстан об оценочной деятельности.
Отчет оценщика об оценке рыночной стоимости залогового имущества должен быть
составлен не ранее пятнадцати календарных дней до даты подачи плательщиком
письменного обращения в таможенные органы о заключении договора залога.
3. Договор залога имущества заключается при одновременном соблюдении
следующих условий:
1) договор залога имущества соответствует требованиям,
установленным законодательством Республики Казахстан;
2) имущество, предоставляемое в залог, должно быть ликвидным, застрахованным
от утраты или повреждения и его рыночная стоимость не может быть ниже размера
обязательства по уплате таможенных пошлин, налогов, обеспечиваемого предметом
залога, включая расходы по его реализации.
4. Предметом залога в целях обеспечения уплаты таможенных пошлин, налогов
может быть любое имущество, за исключением:
1) объектов жизнеобеспечения;
2) арестованного имущества;
3) имущества, на которое государственными органами наложены ограничения;
4) имущества, обремененного правами третьих лиц;
5) имущества, изъятого из гражданского оборота в соответствии с
законодательством Республики Казахстан;
6) электрической, тепловой энергии и иных видов энергии;
7) скоропортящихся товаров;
8) имущественных прав;
9) имущества, находящегося за пределами Республики Казахстан.
5. При залоге предмет залога остается у залогодателя, если таможенный орган
не примет иного решения.
Залогодатель не вправе распоряжаться предметом залога до исполнения принятого
плательщиком обязательства, в обеспечение которого оформлен залог.
6. Оформление залога осуществляется в соответствии с
гражданским законодательством Республики Казахстан.
7. Обращение взыскания на предмет залога производится в соответствии с
гражданским законодательством Республики Казахстан.
Статья 149. Применение договора страхования в качестве
обеспечения уплаты таможенных пошлин, налогов
1. Таможенный орган в качестве обеспечения уплаты таможенных пошлин, налогов
принимает договоры, выданные страховыми организациями, включенными в реестр
страховых организаций, имеющих лицензию на право осуществления страховой
деятельности.
2. Содержание договора страхования должно соответствовать требованиям,
установленным законодательством Республики Казахстан.
3. Таможенный орган отказывает в принятии договора страхования в качестве
обеспечения уплаты таможенных пошлин, налогов в одном из следующих случаев:
1) страховая организация, выдавшая договор страхования, не включена в реестр
страховых организаций, указанный в пункте 1 настоящей статьи;
2) представленный договор страхования не соответствует требованиям,
установленным законодательством Республики Казахстан;
3) сумма таможенных пошлин, налогов, уплата которых обеспечивается договором
страхования, превышает сумму таможенных пошлин, налогов, подтверждаемую договором
страхования;
4) срок окончания действия договора страхования меньше срока исполнения
обязательства плательщика по обеспечению уплаты таможенных пошлин, налогов.
При отказе таможенного органа в принятии договора страхования в качестве
обеспечения уплаты таможенных пошлин, налогов таможенный орган в течение трех
рабочих дней письменно уведомляет об этом плательщика, представившего указанный
договор страхования, с обоснованием причин такого отказа.
4. В случае неисполнения обязательства по уплате таможенных пошлин, налогов
таможенный орган направляет страховой организации требование об уплате
причитающихся сумм таможенных пошлин, налогов в течение пяти рабочих дней после
окончания сроков исполнения обязательства, предусмотренных указанным договором
страхования. При этом со дня, следующего за днем окончания сроков исполнения
обязательства по обеспечению уплаты таможенных пошлин, налогов, начисляются пени.
5. Требование таможенного органа об уплате причитающихся сумм таможенных
пошлин, налогов и пеней подлежит безусловному и обязательному исполнению страховой
организацией в течение двух рабочих дней со дня получения такого требования.
Страховая организация при неисполнении или нарушении сроков исполнения требования
таможенного органа несет ответственность в соответствии с законами Республики
Казахстан.
Статья 150. Генеральное обеспечение уплаты таможенных
пошлин, налогов
1. Если одним и тем же лицом на территории Республики Казахстан совершается
несколько таможенных операций в определенный срок, таможенному органу может быть
предоставлено обеспечение уплаты таможенных пошлин, налогов для совершения всех
таких операций.
Таможенные органы принимают генеральное обеспечение уплаты таможенных пошлин,
налогов для совершения на территории Республики Казахстан таможенных операций в
нескольких таможенных органах, если такое генеральное обеспечение уплаты таможенных
пошлин, налогов может быть использовано любым из этих таможенных органов в случае
нарушения обязательств, обеспеченных этим генеральным обеспечением уплаты
таможенных пошлин, налогов.
2. По письменному заявлению плательщика таможенные органы принимают
генеральное обеспечение уплаты таможенных пошлин, налогов, соответствующее одному
из установленных статьей 144 настоящего Кодекса способов обеспечения уплаты
таможенных пошлин, налогов.
Генеральное обеспечение уплаты таможенных пошлин, налогов предоставляется
плательщиком по одному или нескольким обязательствам по обеспечению уплаты
таможенных пошлин, налогов, возникающим в случаях, установленных статьей 143
настоящего Кодекса.
Указанное генеральное обеспечение уплаты таможенных пошлин, налогов
принимается таможенными органами на срок, определенный в заявлении плательщика. При
этом срок действия генерального обеспечения уплаты таможенных пошлин, налогов
должен превышать сроки исполнения плательщиком обязательств по обеспечению уплаты
таможенных пошлин, налогов, возникающих в течение периода, указанного в заявлении
плательщика.
3. Порядок применения генерального обеспечения уплаты таможенных пошлин,
налогов определяется Правительством Республики Казахстан.
Статья 151. Определение суммы обеспечения уплаты
таможенных пошлин, налогов
1. Сумма обеспечения уплаты таможенных пошлин, налогов определяется исходя из
сумм таможенных пошлин, налогов, подлежащих уплате при помещении товаров под
таможенные процедуры выпуска для внутреннего потребления или экспорта без учета
тарифных преференций и льгот по уплате таможенных пошлин, налогов, за исключением
случаев, установленных пунктом 3 настоящей статьи и главой 3 настоящего Кодекса.
2. Сумма обеспечения уплаты таможенных пошлин, налогов, в том числе сумма
генерального обеспечения уплаты таможенных пошлин, налогов, не может быть меньше
суммы таможенных пошлин, налогов, подлежащей уплате так же, как при заявлении:
1) таможенной процедуры выпуска для внутреннего потребления в отношении
товаров и транспортных средств:
перевозимых по процедуре таможенного транзита;
заявляемых под таможенную процедуру таможенного склада без фактического
помещения на таможенный склад;
подакцизных товаров, помещаемых под таможенную процедуру реэкспорта;
при определении таможенной стоимости которых осуществляется выпуск товаров в
соответствии со статьей 112 настоящего Кодекса;
при периодическом таможенном декларировании;
помещаемых на склад получателя товаров и транспортных средств в соответствии
со статьей 265 настоящего Кодекса;
выпуск по которым производится в соответствии со статьями 96 и 298настоящего
Кодекса;
по которым изменены сроки уплаты таможенных пошлин, налогов;
в отношении товаров, поставляемых в несобранном виде в соответствии
со статьей 84 настоящего Кодекса;
помещаемых под таможенную процедуру переработки на таможенной территории;
2) таможенной процедуры экспорта в отношении товаров, помещаемых под
таможенную процедуру переработки вне таможенной территории.
3. При помещении товаров под таможенную процедуру таможенного транзита сумма
обеспечения уплаты таможенных пошлин, налогов определяется исходя из сумм
таможенных пошлин, налогов, подлежащих уплате при помещении товаров под таможенные
процедуры выпуска для внутреннего потребления или экспорта без учета тарифных
преференций и льгот по уплате таможенных пошлин, налогов, но не менее сумм
таможенных пошлин, налогов, которые бы подлежали уплате в других государствах-
членах таможенного союза, как если бы товар помещался на территориях этих
государств-членов таможенного союза под таможенные процедуры выпуска для
внутреннего потребления или экспорта без учета тарифных преференций и льгот по
уплате таможенных пошлин, налогов. При этом для определения сумм обеспечения уплаты
таможенных пошлин, налогов применяется рыночный курс валют, устанавливаемый в
соответствии с налоговым законодательством Республики Казахстан.
4. Если при установлении суммы обеспечения уплаты таможенных пошлин, налогов
невозможно точно определить сумму подлежащих уплате таможенных пошлин, налогов в
силу непредставления в таможенный орган точных сведений о характере товаров, их
наименовании, количестве, стране происхождения и таможенной стоимости, сумма
обеспечения определяется исходя из наибольшей величины ставок таможенных пошлин,
налогов, стоимости товаров и (или) их физических характеристик в натуральном
выражении (количество, масса, объем или иные характеристики), которые могут быть
определены на основании имеющихся сведений, в порядке, установленном Правительством
Республики Казахстан.
5. При выпуске товаров в соответствии со статьями 299 и 300 настоящего
Кодекса сумма обеспечения уплаты таможенных пошлин, налогов определяется как сумма
таможенных пошлин, налогов, которые могут быть дополнительно начислены в результате
проверки сведений и влияют на размер подлежащих уплате таможенных пошлин, налогов с
учетом требований, установленных пунктами 1, 3 и 4 настоящей статьи.
6. В отношении отдельных видов товаров могут быть установлены фиксированные
суммы обеспечения уплаты таможенных пошлин, налогов с учетом требований,
установленных пунктами 1, 3 и 4 настоящей статьи.
7. При выпуске товаров в соответствии со статьей 112 настоящего Кодекса сумма
обеспечения уплаты таможенных пошлин, налогов определяется как сумма таможенных
пошлин, налогов, которые могут быть дополнительно начислены в результате
дополнительной проверки с учетом положений пункта 4 настоящей статьи.
Статья 152. Регистрация обеспечения уплаты таможенных
пошлин, налогов
1. Регистрация обеспечения уплаты таможенных пошлин, налогов, за исключением
генерального обеспечения уплаты таможенных пошлин, налогов и обеспечения уплаты
таможенных пошлин, налогов в соответствии с таможенной процедурой таможенного
транзита, производится в таможенном органе, который осуществляет контроль за
исполнением обязательства по уплате таможенных пошлин, налогов участником
внешнеэкономической деятельности или лицом, осуществляющим деятельность в сфере
таможенного дела.
Регистрация генерального обеспечения уплаты таможенных пошлин, налогов
производится в одном из таможенных органов, в которых осуществляются таможенные
операции, требующие обеспечения уплаты таможенных пошлин, налогов.
Регистрация обеспечения уплаты таможенных пошлин, налогов, в том числе
генерального обеспечения уплаты таможенных пошлин, налогов, производится не позднее
одного рабочего дня, следующего за днем регистрации заявления в таможенном органе.
2. Для регистрации обеспечения уплаты таможенных пошлин, налогов плательщик в
зависимости от выбранного способа обеспечения уплаты таможенных пошлин, налогов
представляет в таможенный орган заявление с приложением одного из следующих
документов, подтверждающих обеспечение уплаты таможенных пошлин, налогов:
1) копии платежного документа о перечислении денег на счет временного
размещения денег таможенного органа;
2) договора залога имущества, заключенного между плательщиком и таможенным
органом, и отчета оценщика об оценке рыночной стоимости залогового имущества;
3) договора гарантии банка, заключенного между банком - гарантом и
плательщиком, и банковской гарантии;
4) договора поручительства;
5) договора страхования.
3. В заявлении должны быть указаны следующие сведения:
1) для физических лиц, являющихся плательщиками:
фамилия, имя, отчество (при его наличии), номер и дата выдачи документа,
удостоверяющего личность;
адрес постоянного места жительства;
наименование таможенного органа, расположенного в месте предполагаемого
пересечения таможенной границы таможенного союза (в случае наличия такой
информации);
идентификационный номер налогоплательщика;
способ обеспечения, уплаты таможенных пошлин, налогов;
информация о том, является ли данное обеспечение генеральным обеспечением
уплаты таможенных пошлин, налогов;
номер и дата документа, подтверждающего способ обеспечения уплаты таможенных
пошлин, налогов;
2) для юридических лиц, являющихся плательщиками:
наименование и юридический адрес;
фамилия, имя, отчество (при его наличии) руководителя;
наименование таможенного органа, расположенного в месте предполагаемого
пересечения таможенной границы таможенного союза (в случае наличия такой
информации);
идентификационный номер налогоплательщика;
способ обеспечения уплаты таможенных пошлин, налогов;
информация о том, является ли данное обеспечение генеральным обеспечением
уплаты таможенных пошлин, налогов;
номер и дата документа, подтверждающего способ обеспечения уплаты таможенных
пошлин, налогов.
4. Не позднее рабочего дня, следующего за днем регистрации в таможенном
органе указанного заявления, в целях учета таможенный орган оформляет карточку
обеспечения уплаты таможенных пошлин.
Глава 17. ВОЗВРАТ (ЗАЧЕТ) ИЗЛИШНЕ (ОШИБОЧНО) УПЛАЧЕННЫХ
ИЛИ ИЗЛИШНЕ ВЗЫСКАННЫХ СУММ ТАМОЖЕННЫХ ПОШЛИН, НАЛОГОВ,
ТАМОЖЕННЫХ СБОРОВ И ИНЫХ ДЕНЕГ
Статья 153. Излишне (ошибочно) уплаченные или излишне
взысканные суммы таможенных пошлин, налогов,
таможенных сборов
1. Излишне (ошибочно) уплаченными или излишне взысканными суммами таможенных
пошлин, налогов, таможенных сборов являются уплаченные или взысканные в качестве
таможенных пошлин, налогов, таможенных сборов суммы денег, размер которых превышает
суммы, подлежащие уплате в соответствии с настоящим Кодексом и идентифицированные в
качестве конкретных видов и сумм таможенных пошлин, налогов, таможенных сборов в
отношении конкретных товаров.
2. Ошибочно уплаченной суммой таможенных пошлин, налогов, таможенных сборов и
пеней в бюджет является сумма, при перечислении которой допущена любая из следующих
ошибок:
1) в платежном документе:
неверно указано наименование плательщика;
неверно указан идентификационный номер налогоплательщика;
неверно указан идентификационный номер налогового органа Республики
Казахстан;
текстовое назначение платежа не соответствует коду назначения платежа и (или)
коду бюджетной классификации;
2) плательщиком неверно выбран вид таможенной пошлины, налога, таможенного
сбора;
3) плательщиком неверно выбран вид таможенной пошлины, налога, таможенного
сбора при уплате пени;
4) ошибочно исполнен банком или организацией, осуществляющей отдельные виды
банковских операций, платежный документ плательщика, в результате чего суммы
таможенных пошлин, налогов, таможенных сборов и пени были перечислены неоднократно;
5) ошибочно уплачены таможенные пошлины, налоги, таможенные сборы по товарам,
подлежащим в соответствии с настоящим Кодексом освобождению от уплаты таможенных
пошлин, налогов, таможенных сборов;
6) иные ошибки, связанные с уплатой таможенных пошлин, налогов, таможенных
сборов.
Статья 154. Возврат (зачет) излишне (ошибочно) уплаченных
или излишне взысканных сумм таможенных пошлин,
налогов и таможенных сборов
1. Возврат (зачет) излишне (ошибочно) уплаченных или излишне взысканных сумм
вывозных таможенных пошлин, налогов и таможенных сборов, сумм авансовых платежей,
сумм обеспечения уплаты таможенных пошлин, налогов осуществляется в порядке и
случаях, установленных Правительством Республики Казахстан.
Возврат (зачет) излишне (ошибочно) уплаченных или излишне взысканных сумм
ввозных таможенных пошлин осуществляется в порядке, определенном Правительством
Республики Казахстан, с учетом особенностей, установленных международным договором
Республики Казахстан.
2. В целях получения возврата (зачета) излишне (ошибочно) уплаченных
таможенных пошлин, налогов, таможенных сборов и пени плательщик в срок не позднее
пяти лет со дня уплаты излишне (ошибочно) уплаченных сумм вправе обратиться в
таможенный орган, совершивший таможенное декларирование, таможенное сопровождение
товаров и транспортных средств, принятие предварительного решения, с заявлением о
предоставлении подтверждения наличия излишне (ошибочно) уплаченных сумм таможенных
пошлин, налогов, таможенных сборов.
3. Одновременно с заявлением о предоставлении подтверждения наличия излишне
(ошибочно) уплаченных сумм таможенных пошлин, налогов, таможенных сборов должны
быть предъявлены копии следующих документов:
1) платежного документа, подтверждающего уплату сумм таможенных пошлин,
налогов, таможенных сборов;
2) таможенной декларации, по которой начислены и уплачены таможенные пошлины,
налоги, таможенные сборы;
3) других документов, оформленных при таможенном сопровождении товаров и
транспортных средств, принятии предварительного решения по классификации товаров
или о стране происхождения товаров, за осуществление которых уплачивались
таможенные сборы, представляемых в случаях, когда их уплата производилась без
декларирования таможенной декларации.
4. Срок рассмотрения таможенными органами заявления о предоставлении
подтверждения наличия излишне (ошибочно) уплаченных сумм таможенных пошлин, налогов
и таможенных сборов не должен превышать десять рабочих дней со дня подачи заявления
плательщиком.
5. Оформление подтверждения наличия излишне (ошибочно) уплаченных сумм
таможенных пошлин, налогов и таможенных сборов производится таможенными органами на
основании акта сверки расчетов по таможенным пошлинам, налогам, таможенным сборам.
6. Зачет и (или) возврат излишне (ошибочно) уплаченных сумм таможенных
пошлин, налогов, таможенных сборов и пеней производится налоговым органом по месту
их уплаты в соответствии с налоговым законодательством Республики Казахстан.
Зачет и (или) возврат таможенных пошлин, налогов, таможенных сборов и пеней
производится налоговым органом на основании представленного плательщиком налогового
заявления на проведение зачета и (или) возврата налогов, других обязательных
платежей, таможенных платежей, пеней и штрафов (далее в целях настоящей статьи -
налоговое заявление) с приложением подтверждения наличия излишне (ошибочно)
уплаченных сумм таможенных пошлин, налогов и таможенных сборов.
При этом налоговое заявление представляется плательщиком не позднее
пятнадцати рабочих дней со дня выдачи подтверждения наличия излишне (ошибочно)
уплаченных сумм таможенных пошлин, налогов и таможенных сборов.
Зачет излишне уплаченных в бюджет сумм таможенных пошлин, налогов, таможенных
сборов и пеней производится налоговым органом в порядке и сроки,
установленные статьей 599 Налогового кодекса для проведения зачета по налоговому
заявлению плательщика.
Зачет или возврат ошибочно уплаченных в бюджет сумм таможенных пошлин,
налогов, таможенных сборов и пеней производятся налоговым органом в порядке и
сроки, установленные статьей 601 Налогового кодекса.
Возврат излишне уплаченных сумм таможенных пошлин, налогов, таможенных сборов
и пеней производится налоговым органом в порядке и сроки, установленные статьей 602
Налогового кодекса, после проведения зачета, предусмотренного настоящим пунктом.
7. В случае вынесения решения налоговым органом о зачете либо возврате
излишне (ошибочно) уплаченных сумм таможенных пошлин, налогов, таможенных сборов и
пеней налоговый орган оформляет и передает в центральный уполномоченный орган по
исполнению бюджета заключение с указанием реквизитов подтверждения наличия излишне
(ошибочно) уплаченных сумм таможенных пошлин, налогов и таможенных сборов и
платежное поручение на зачет или возврат излишне (ошибочно) уплаченных сумм
таможенных пошлин, налогов, таможенных сборов и пеней.
8. Центральный уполномоченный орган по исполнению бюджета после проведения
зачета или возврата излишне (ошибочно) уплаченных сумм на основании документов,
представленных налоговыми органами, один экземпляр заключения возвращает в
налоговый орган-бенефициар, второй экземпляр передает в таможенный орган.
Статья 155. Иные случаи возврата таможенных пошлин,
налогов
Возврат таможенных пошлин, налогов производится также в случаях:
1) отзыва таможенной декларации (за исключением возврата таможенного сбора за
таможенное декларирование товаров);
2) восстановления режима наиболее благоприятствуемой нации или тарифных
преференций;
3) предоставления тарифных льгот в виде возврата уплаченной суммы таможенной
пошлины;
4) когда условия таможенных процедур предусматривают возврат уплаченных сумм
таможенных пошлин, налогов при вывозе иностранных товаров за пределы таможенной
территории таможенного союза или при их уничтожении либо отказе в пользу
государства или ввозе казахстанских товаров либо продуктов их переработки на
таможенную территорию таможенного союза;
5) изменения ранее заявленной таможенной процедуры на таможенную процедуру
выпуска для внутреннего потребления или экспорта товаров, если суммы таможенных
пошлин, налогов, подлежащие уплате при помещении товаров под вновь избранную
таможенную процедуру (таможенную процедуру выпуска для внутреннего потребления или
экспорта товаров), менее сумм таможенных пошлин, налогов, уплаченных при
первоначальной таможенной процедуре.
Статья 156. Возврат обеспечения уплаты таможенных пошлин,
налогов
1. Возврат плательщику обеспечения уплаты таможенных пошлин, налогов, в том
числе внесенного плательщиком в качестве генерального обеспечения уплаты таможенных
пошлин, налогов, осуществляется таможенным органом при условии исполнения
плательщиком обязательства.
2. Возврат суммы обеспечения со счета временного размещения денег
производится таможенным органом по письменному заявлению плательщика не позднее
десяти рабочих дней со дня получения указанного заявления.
3. Заявление о возврате суммы обеспечения со счета временного размещения
денег подается плательщиком в таможенный орган после исполнения обязательства, но
не позднее пяти лет со дня, следующего за днем исполнения обязательства, в
соответствии со статьей 132 настоящего Кодекса.
4. Возврат суммы обеспечения со счета временного размещения денег на
банковский счет плательщика осуществляется таможенным органом, на счет временного
размещения денег которого была внесена указанная сумма, либо в случае ликвидации
такого таможенного органа его правопреемником.
5. Возврат суммы обеспечения со счета временного размещения денег плательщику
осуществляется за вычетом задолженности по уплате таможенных платежей, налогов и
пеней в порядке, предусмотренном главой 18 настоящего Кодекса.
6. При возврате суммы обеспечения со счета временного размещения денег
вознаграждение по нему не выплачивается, суммы не индексируются, тарифы по оказанию
банковских услуг оплачиваются таможенным органом за счет переводимых средств.
7. По заявлению плательщика сумма обеспечения со счета временного размещения
денег зачитывается таможенными органами в счет уплаты таможенных пошлин, налогов и
(или) в качестве обеспечения уплаты таможенных пошлин и налогов по другому
обязательству плательщика перед таможенными органами.
8. В случае отсутствия заявления плательщика на возврат суммы обеспечения со
счета временного размещения денег или зачет такой суммы по другим обязательствам
таможенный орган перечисляет сумму обеспечения со счета временного размещения денег
в бюджет при одновременном соблюдении следующих условий:
исполнения плательщиком обязательства;
окончания срока исковой давности, установленного статьей 132 настоящего
Кодекса.
9. Положения пунктов 4 - 6 настоящей статьи распространяются также на возврат
временных антидемпинговых, специальных и компенсационных пошлин.
10. В случае, если в качестве обеспечения уплаты таможенных пошлин, налогов
плательщиком был представлен договор залога имущества, по письменному заявлению
плательщика об исполнении обязательства, обеспеченного залогом имущества,
таможенный орган в течение пяти рабочих дней со дня регистрации такого заявления
плательщика подтверждает исполнение обязательства плательщиком.
11. Прекращение обязательства по банковским гарантиям производится не позднее
пяти рабочих дней с даты исполнения обязательства. Прекращение по банковским
гарантиям, внесенным плательщиком в качестве генерального обеспечения уплаты
таможенных пошлин, налогов, осуществляется таможенным органом не позднее пяти
рабочих дней с даты исполнения последнего обязательства, возникшего у плательщика в
течение срока действия генерального обеспечения уплаты таможенных пошлин, налогов.
12. Прекращение обязательств по договорам поручительства осуществляется
таможенным органом не позднее пяти рабочих дней с даты исполнения обязательства.
Прекращение обязательств по договорам поручительства, предусматривающим генеральное
обеспечение уплаты таможенных пошлин, налогов, осуществляется таможенным органом не
позднее пяти рабочих дней с даты исполнения последнего обязательства, возникшего у
плательщика в течение срока действия генерального обеспечения уплаты таможенных
пошлин, налогов.
Глава 18. ВЗЫСКАНИЕ ЗАДОЛЖЕННОСТИ ПО ТАМОЖЕННЫМ ПЛАТЕЖАМ,
НАЛОГАМ И ПЕНЯМ
Статья 157. Общие положения взыскания задолженности по
таможенным платежам, налогам и пеням
1. В случае неуплаты или неполной уплаты таможенных платежей и налогов в
установленные сроки образуется задолженность. Задолженность взыскивается
таможенными органами с плательщиков в порядке, определенном настоящей главой.
2. В случае неуплаты или неполной уплаты таможенных платежей и налогов в
установленные сроки таможенные органы взыскивают таможенные платежи и налоги
принудительно за счет денег и (или) иного имущества плательщика, в том числе за
счет излишне уплаченных таможенных платежей и налогов и (или) сумм авансовых
платежей, а также за счет обеспечения уплаты таможенных пошлин, налогов, если иное
не установлено международным договором Республики Казахстан.
3. Для взыскания задолженности таможенными органами осуществляются следующие
действия:
1) уведомление плательщика в порядке, предусмотренном статьей 159 настоящего
Кодекса;
2) взыскание задолженности по таможенным платежам, налогам и пеням за счет
излишне уплаченных сумм таможенных платежей и налогов либо за счет обеспечения
уплаты таможенных пошлин, налогов в порядке, предусмотренном статьей 161 настоящего
Кодекса;
3) применение следующих способов обеспечения погашения задолженности:
начисление пени на сумму задолженности;
приостановление расходных операций по банковским счетам плательщика;
приостановление расходных операций по кассе;
вынесение решения об ограничении в распоряжении имуществом плательщика;
4) применение мер принудительного взыскания задолженности в следующем
порядке:
за счет денег, находящихся на банковских счетах плательщика;
со счетов дебиторов плательщика;
за счет реализации ограниченного в распоряжении имущества плательщика.
4. Действия, предусмотренные пунктом 3 настоящей статьи, применяются
последовательно, за исключением начисления пени на сумму задолженности по
таможенным платежам и налогам.
5. Взыскание задолженности по таможенным платежам, налогам и пени с
индивидуального предпринимателя и юридического лица производится в бесспорном
порядке, если иное не предусмотрено настоящим Кодексом. Взыскание задолженности и
пени с физического лица производится в судебном порядке.
6. Взыскание таможенных платежей и налогов не производится:
1) по истечении срока исковой давности неуплаченных таможенных платежей,
налогов, предусмотренного настоящим Кодексом;
2) если обязанность по уплате таможенных пошлин, налогов прекратилась в
случаях, предусмотренных пунктом 2 статьи 129 настоящего Кодекса.
7. Таможенные платежи, налоги и пени взыскиваются таможенным органом, которым
произведен выпуск товаров, за исключением случая, предусмотренного пунктом 8
настоящей статьи, а в отношении товаров, незаконно перемещенных через таможенную
границу таможенного союза, - таможенным органом выявившим факт незаконного
перемещения товаров через таможенную границу.
8. Таможенные пошлины, налоги, не уплаченные в сроки, установленные пунктом 3
статьи 331 настоящего Кодекса, взыскиваются за счет обеспечения уплаты таможенных
пошлин, налогов таможенным органом государства-члена таможенного союза, таможенному
органу которого предоставлено такое обеспечение.
Таможенные пошлины, налоги, не уплаченные в сроки, установленные пунктом 3
статьи 331 настоящего Кодекса, подлежащие уплате таможенным перевозчиком,
взыскиваются таможенным органом государства-члена таможенного союза, в соответствии
с законодательством которого лицо признано в качестве таможенного перевозчика.
9. Порядок перечисления таможенных пошлин, налогов, взысканных в соответствии
с пунктом 8 настоящей статьи, в государство-член таможенного союза, в которое
подлежат уплате таможенные пошлины, налоги, определяется международным договором
Республики Казахстан.
Статья 158. Начисление пеней на сумму задолженности по
таможенным платежам и налогам
1. При возникновении задолженности плательщиком уплачивается пеня. Пеней
признается установленный пунктом 2 настоящей статьи размер, начисляемый на не
уплаченную в срок сумму таможенных платежей и налогов.
2. Пеня начисляется за каждый день просрочки уплаты таможенных платежей и
налогов, начиная со дня, следующего за днем окончания сроков уплаты таможенных
платежей и налогов, включая день уплаты, в размере 2,5-кратной официальной ставки
рефинансирования, установленной Национальным банком Республики Казахстан, за каждый
день просрочки.
Пеня начисляется и уплачивается независимо от применения способов обеспечения
погашения задолженности и мер принудительного взыскания задолженности, а также иных
мер ответственности, предусмотренных законами Республики Казахстан.
3. Пеня не начисляется на сумму задолженности, возникшей у плательщика,
признанного банкротом с даты принятия судом решения либо в отношении которого
принято решение о принудительной ликвидации, либо принято определение о применении
реабилитационной процедуры со дня вступления в силу такого решения или определения.
4. Пеня не начисляется на сумму задолженности с даты вступления в силу
решения суда о признании физического лица безвестно отсутствующим до даты отмены
указанного решения.
5. Пеня не начисляется на пеню и сумму штрафа.
6. Пеня не начисляется на сумму задолженности, погашенную путем проведения
зачета излишне уплаченной суммы таможенных платежей и налогов, с даты платежного
документа на проведение зачета.
7. Пеня не начисляется при зачислении сумм таможенных платежей и налогов в
бюджет:
1) со дня списания денег банками или организациями, осуществляющими отдельные
виды банковских операций, с банковского счета плательщика;
2) со дня осуществления платежа плательщиком через банкоматы или иные
электронные устройства;
3) со дня внесения плательщиком наличных денег в банк или организацию,
осуществляющую отдельные виды банковских операций.
8. Пеня не начисляется на сумму задолженности по таможенным платежам и
налогам, пропорциональную излишне уплаченной сумме таможенных платежей и налогов по
данному виду таможенного платежа и налога, имеющейся на лицевом счете плательщика,
с даты платежного документа, на основании которого образовалась излишне уплаченная
сумма на лицевом счете плательщика.
Статья 159. Уведомление о погашении задолженности по
таможенным платежам, налогам и пеням
1. Уведомлением о погашении задолженности по таможенным платежам, налогам и
пеням признается направленное таможенным органом плательщику уведомление на
бумажном носителе о необходимости исполнения плательщиком обязательства по уплате
таможенных платежей, налогов и пеней. Форма уведомления о погашении задолженности
по таможенным платежам, налогам и пеням устанавливается уполномоченным органом в
сфере таможенного дела.
2. Уведомление о погашении задолженности по таможенным платежам, налогам и
пеням по результатам таможенного контроля направляется плательщику:
не позднее пяти рабочих дней со дня вручения плательщику акта таможенной
проверки;
не позднее двух рабочих дней со дня выявления таможенным органом на лицевом
счете плательщика задолженности по уплате таможенных платежей, налогов и пеней.
3. Уведомление о погашении задолженности по таможенным платежам, налогам и
пеням направляется плательщику независимо от привлечения его к административной или
уголовной ответственности.
4. В уведомлении о погашении задолженности по таможенным платежам, налогам и
пеням должны быть указаны:
1) идентификационный номер налогоплательщика;
2) фамилия, имя, отчество (при его наличии) или полное наименование и
юридический адрес плательщика;
3) наименование таможенного органа;
4) дата уведомления;
5) сумма задолженности по таможенным платежам и налогам;
6) сумма пеней на дату выставления уведомления;
7) требование об исполнении обязательства по уплате таможенных платежей,
налогов и пеней;
8) основание для направления уведомления;
9) порядок расчета пени при погашении задолженности по уплате таможенных
платежей и налогов;
10) порядок обжалования;
11) требование по оформлению корректировки таможенной декларации и (или)
корректировки таможенной стоимости товаров и сроки их оформления.
5. При погашении плательщиком задолженности по таможенным платежам и налогам
без учета пени, подлежащей начислению за период с момента регистрации уведомления о
погашении задолженности по таможенным платежам, налогам и пеням до даты погашения
включительно, таможенным органом выставляется дополнение к ранее выставленному
уведомлению о погашении задолженности по таможенным платежам, налогам и пеням.
6. В случае выявления обоснованных фактов, повлекших изменение суммы
задолженности по таможенным платежам, налогам и пеням, в отношении которой в
соответствии с настоящим Кодексом направлено уведомление о погашении задолженности
по таможенным платежам, налогам и пеням, таможенный орган направляет новое
уведомление о погашении задолженности по таможенным платежам, налогам и пеням с
одновременным отзывом первоначально направленного уведомления о погашении
задолженности по таможенным платежам, налогам и пеням.
7. Отзыв и направление нового уведомления о погашении задолженности по
таможенным платежам, налогам и пеням должны быть направлены не позднее пяти рабочих
дней со дня подтверждения факта, свидетельствующего об изменении суммы
задолженности по таможенным платежам, налогам и пеням.
Статья 160. Порядок вручения и исполнения уведомления о
погашении задолженности по таможенным
платежам, налогам и пеням
1. Уведомление о погашении задолженности по таможенным платежам, налогам и
пеням должно быть вручено плательщику лично под роспись или по почте заказным
письмом с уведомлением. Уведомление о погашении задолженности по таможенным
платежам, налогам и пеням, направленное по почте заказным письмом с уведомлением,
считается врученным плательщику с даты отметки плательщиком в уведомлении почтовой
связи или иной организации связи.
2. Срок исполнения требований, содержащихся в уведомлении о погашении
задолженности по таможенным платежам, налогам и пеням, составляет не более двадцати
календарных дней со дня, следующего за днем вручения уведомления плательщику, за
исключением случая обжалования плательщиком указанного уведомления.
3. Обжалование уведомления о погашении задолженности по таможенным платежам,
налогам и пеням производится плательщиком в порядке и сроки, которые
предусмотрены главой 19 настоящего Кодекса.
В случае, если уведомление о погашении задолженности по таможенным платежам,
налогам и пеням обжаловано, исчисление срока исполнения требований, содержащихся в
указанном уведомлении, приостанавливается на период времени со дня подачи жалобы до
дня вступления в законную силу решения, вынесенного по жалобе, включительно. При
этом обжалование не приостанавливает начисления пеней.
Статья 161. Взыскание задолженности по таможенным
платежам, налогам и пеням за счет излишне
уплаченных таможенных платежей и налогов либо
за счет обеспечения уплаты таможенных пошлин,
налогов
1. При неисполнении требований, содержащихся в уведомлении о погашении
задолженности по таможенным платежам, налогам и пеням, таможенный орган взыскивает
указанную задолженность за счет излишне уплаченных сумм таможенных платежей и (или)
налогов по видам таможенных платежей или налогов либо за счет обеспечения уплаты
таможенных пошлин, налогов.
При этом задолженность по таможенным платежам, налогам и пеням за счет
излишне уплаченных сумм таможенных платежей и (или) налогов по иному виду
таможенного платежа и (или) налога взыскивается таможенным органом путем проведения
зачета в соответствии с главой 17 настоящего Кодекса.
2. О взысканной сумме задолженности по таможенным платежам, налогам и пеням в
соответствии с настоящей статьей таможенный орган письменно информирует плательщика
в течение двух рабочих дней с даты их взыскания.
Статья 162. Приостановление расходных операций по
банковским счетам плательщика
1. При недостаточности излишне уплаченных сумм таможенных платежей и (или)
налогов либо сумм обеспечения, внесенных на счет временного размещения денег для
погашения задолженности, таможенный орган выносит распоряжение таможенного органа о
приостановлении расходных операций по банковским счетам индивидуального
предпринимателя или юридического лица в порядке, установленном законодательством
Республики Казахстан.
2. Приостановление расходных операций по банковским счетам распространяется
на все расходные операции плательщика, кроме:
1) операций по погашению задолженности и пени плательщиком самостоятельно;
2) случаев изъятия денег:
по исполнительным документам, предусматривающим удовлетворение требований о
возмещении вреда, причиненного жизни и здоровью, а также требований по взысканию
алиментов;
по исполнительным документам, предусматривающим изъятие денег для расчетов по
выплате выходных пособий и оплате труда с лицами, работающими по трудовому
договору, выплате вознаграждений по авторскому договору, обязательствам клиента по
перечислению обязательных пенсионных взносов в накопительные пенсионные фонды и
уплате социальных отчислений в Государственный фонд социального страхования;
по погашению задолженности и пени, а также по исполнительным документам о
взыскании в доход государства.
Распоряжение о приостановлении расходных операций по банковским счетам не
распространяется на сумму денег, на которую наложен арест на основании решений о
наложении ареста уполномоченных государственных органов или должностных лиц.
3. Распоряжение о приостановлении расходных операций по банковским счетам
плательщика выносится по форме, установленной налоговым законодательством
Республики Казахстан, и вступает в силу со дня его получения банком или
организацией, осуществляющей отдельные виды банковских операций.
4. Распоряжение о приостановлении расходных операций по банковским счетам
плательщика подлежит безусловному исполнению банками или организациями,
осуществляющими отдельные виды банковских операций.
5. Распоряжение о приостановлении расходных операций по банковским счетам
плательщика отменяется таможенным органом, вынесшим такое распоряжение, не позднее
одного рабочего дня, следующего за днем устранения причин приостановления расходных
операций по банковским счетам.
Статья 163. Приостановление расходных операций по кассе
плательщика
1. Приостановление расходных операций по кассе плательщика распространяется
на все расходные операции наличных денег в кассе, кроме операций по сдаче денег в
банк или организацию, осуществляющую отдельные виды банковских операций, для
последующего их перечисления в счет погашения задолженности по таможенным платежам,
налогам и пеням.
Распоряжение о приостановлении расходных операций по кассе плательщика
составляется в двух экземплярах по форме, установленной уполномоченным органом в
сфере таможенного дела, один из которых вручается плательщику под роспись или иным
способом, подтверждающим факт отправки и получения.
2. Распоряжение таможенного органа о приостановлении расходных операций по
кассе подлежит безусловному исполнению плательщиком.
3. Плательщик несет ответственность за нарушение требований настоящей статьи
в соответствии с законами Республики Казахстан.
4. Распоряжение таможенного органа о приостановлении расходных операций по
кассе отменяется таможенным органом не позднее одного рабочего дня после погашения
плательщиком задолженности по таможенным платежам, налогам и пеням.
Статья 164. Вынесение решения об ограничении в
распоряжении имуществом плательщика в счет
погашения задолженности и пени
1. В случае непогашения задолженности по таможенным платежам, налогам и пеням
в течение сроков, установленных уведомлением о погашении задолженности по
таможенным платежам, налогам и пеням таможенным органом производится ограничение в
распоряжении имуществом плательщика.
2. Решение об ограничении в распоряжении имуществом плательщика выносится
таможенным органом по форме, установленной налоговым законодательством Республики
Казахстан.
3. Решение об ограничении в распоряжении имуществом плательщика выносится в
отношении имущества, принадлежащего на праве собственности или хозяйственного
ведения, балансовая или рыночная стоимость которого в зависимости от способа
определения цены соответствует сумме задолженности и пени.
При вынесении решения об ограничении в распоряжении имуществом плательщика,
переданном внаем, включая финансовый лизинг и залог, запрещается передача права
собственности на такое имущество арендатору и залогодержателю с момента вынесения
таможенным органом решения в отношении этого имущества и до его отмены.
4. На основании такого решения таможенным органом составляется акт описи
ограниченного в распоряжении имущества по форме, установленной
налоговым законодательством Республики Казахстан, с предупреждением плательщика об
ответственности за нарушение условий владения, пользования и распоряжения
имуществом.
Опись ограниченного в распоряжении имущества производится с указанием его
цены, определяемой на основании данных бухгалтерской документации плательщика или
независимой оценки, проводимой в соответствии с законодательством Республики
Казахстан об оценочной деятельности, и оформляется актом, составленным в двух
экземплярах.
5. Таможенный орган обязан вручить плательщику по одному экземпляру решения
об ограничении в распоряжении имуществом и акта описи имущества.
6. Решение об ограничении в распоряжении имуществом отменяется таможенным
органом, вынесшим такое решение, не позднее одного рабочего дня, следующего за днем
устранения причин ограничения в распоряжении имуществом.
Статья 165. Взыскание задолженности и пени за счет денег,
находящихся на банковских счетах плательщика
1. При непогашении задолженности и пени плательщиком в течение сроков,
установленных уведомлением о погашении задолженности по таможенным платежам,
налогам и пени, таможенные органы выносят решение о взыскании денег с банковских
счетов индивидуального предпринимателя или юридического лица в бесспорном порядке.
Положения настоящего пункта не распространяются на суммы денег, являющихся
обеспечением по займам, выданным банком, в размере непогашенного основного долга
указанного займа, а также на банковские счета, по которым в соответствии с
законодательными актами Республики Казахстан о пенсионном обеспечении, о проектном
финансировании и секьюритизации наложение взыскания не допускается.
2. Решение о бесспорном взыскании принимается в форме направления в банк, где
открыты счета плательщика, инкассового распоряжения таможенного органа на списание
со счетов плательщика и перечисление в бюджет необходимых денег.
3. При исполнении банком инкассового распоряжения таможенного органа о
взыскании задолженности с одного банковского счета плательщика инкассовые
распоряжения, выставленные таможенным органом на другие банковские счета
плательщика, открытые им в указанном банке, возвращаются банком в таможенный орган
без исполнения с приложением платежного документа, подтверждающего факт исполнения
инкассового распоряжения таможенного органа, если такие инкассовые распоряжения
выставлены таможенным органом на ту же сумму и вид задолженности.
4. Взыскание задолженности и пени в бесспорном порядке производится со счетов
в национальной валюте Республики Казахстан и в иностранной валюте. Взыскание
задолженности и пени со счетов в иностранной валюте производится в сумме,
эквивалентной сумме подлежащих уплате таможенных платежей, налогов и пеней по ним,
в национальной валюте Республики Казахстан по рыночному курсу на день взыскания
задолженности и пени со счетов плательщика в соответствии с
налоговым законодательством Республики Казахстан.
5. Исполнение инкассового распоряжения таможенного органа осуществляется
банком в порядке и сроки, которые установлены законодательством Республики
Казахстан.
Сноска. Статья 165 с изменениями, внесенными Законом РК от 12.01.2012 № 539-
IV (вводится в действие по истечении 10 календарных дней после его первого
официального опубликования).
Статья 166. Взыскание задолженности и пени плательщика со
счетов его дебиторов
1. В случае отсутствия денег на банковских счетах и наличных денег у
плательщика - индивидуального предпринимателя или юридического лица таможенный
орган имеет право в пределах образовавшейся задолженности и пени обращать взыскание
на деньги на банковских счетах третьих лиц, имеющих задолженность перед
плательщиком (далее - дебиторов).
Плательщик не позднее десяти рабочих дней со дня получения уведомления о
погашении задолженности по таможенным платежам, налогам и пеням обязан представить
в таможенный орган, направивший уведомление, список дебиторов с указанием сумм
дебиторской задолженности и, при наличии, акты сверок взаиморасчетов, составленные
совместно с дебиторами и подтверждающие суммы дебиторской задолженности.
В случае погашения плательщиками задолженности по таможенным платежам,
налогам и пеням список дебиторов или акт сверки взаиморасчетов не представляется.
При наличии актов сверок взаиморасчетов таможенный орган выставляет на
банковские счета дебиторов инкассовые распоряжения о взыскании задолженности по
таможенным платежам, налогам и пеням по истечении пяти рабочих дней со дня
получения дебиторами уведомления об обращении взыскания на деньги на банковских
счетах дебиторов.
2. На основании представленного списка дебиторов, подтверждающего сумму
дебиторской задолженности, таможенным органом направляются дебиторам уведомления об
обращении взыскания на деньги с их банковских счетов в счет погашения задолженности
по таможенным платежам, налогам и пеням в пределах дебиторской задолженности. Форма
уведомленияоб обращении взыскания на деньги на банковских счетах дебиторов
устанавливается налоговым законодательством Республики Казахстан.
Не позднее двадцати рабочих дней с момента получения уведомления дебитор
обязан предоставить в таможенный орган, направивший уведомление, акт сверки
взаиморасчетов, составленный совместно с плательщиком на дату получения
уведомления.
3. Акт сверки взаиморасчетов между плательщиком и его дебитором должен
содержать следующие сведения:
1) наименование плательщика и его дебитора, их идентификационные номера;
2) наименование таможенного органа, где состоит на учете плательщик и его
дебитор, состоящий на регистрационном учете по месту нахождения;
3) реквизиты банковских счетов плательщика и его дебитора;
4) сумму задолженности дебитора перед плательщиком;
5) юридические адреса, печати и подписи плательщика и его дебитора;
6) дату составления акта сверки.
4. На основании акта сверки взаиморасчетов, подтверждающего сумму дебиторской
задолженности, таможенный орган выставляет на банковский счет дебитора инкассовое
распоряжение о взыскании задолженности и пени плательщика.
5. Банк или организация, осуществляющая отдельные виды банковских операций,
дебитора-плательщика обязаны исполнить выставленное таможенным органом инкассовое
распоряжение о взыскании суммы задолженности и пени плательщика в соответствии с
требованиями, определенными статьей 165 настоящего Кодекса.
Статья 167. Взыскание за счет реализации ограниченного в
распоряжении имущества плательщика
1. В случаях отсутствия или недостаточности у плательщика денег на его
банковских счетах, наличных денег и денег на банковских счетах его дебиторов без
его согласия таможенными органами выносится постановление об обращении взыскания на
ограниченное в распоряжении имущество плательщика.
2. Постановление об обращении взыскания на ограниченное в распоряжении
имущество плательщика составляется в двух экземплярах по форме, установленной
налоговым законодательством Республики Казахстан, один из которых с приложением
копии решения об ограничении в распоряжении имуществом и акта описи имущества
направляется уполномоченному юридическому лицу.
Сноска. Статья 167 с изменением, внесенным Законом РК от 28.12.2010 № 368-IV
(вводится в действие по истечении десяти календарных дней после его первого
официального опубликования).
Статья 168. Порядок реализации ограниченного в
распоряжении имущества плательщика в счет
задолженности по таможенным платежам, налогам
и пеням
1. Реализация ограниченного в распоряжении имущества
осуществляется уполномоченным юридическим лицом.
2. Порядок реализации ограниченного в распоряжении имущества плательщика в
счет задолженности по таможенным платежам устанавливается Правительством Республики
Казахстан.
Сноска. Статья 168 в редакции Закона РК от 28.12.2010 № 368-IV(вводится в
действие по истечении десяти календарных дней после его первого официального
опубликования).
Статья 169. Признание плательщика банкротом
1. В случае непогашения плательщиком суммы задолженности по таможенным
платежам, налогам и пеням после принятия всех мер, предусмотренных настоящей
главой, таможенный орган вправе принять меры по признанию его банкротом
согласно законодательным актам Республики Казахстан.
2. Порядок ликвидации плательщика, признанного банкротом, осуществляется в
соответствии с законодательством Республики Казахстан о банкротстве.
Статья 170. Публикация в средствах массовой информации
списков плательщиков, имеющих задолженность по
таможенным платежам, налогам и пеням
1. Органы таможенной службы публикуют в средствах массовой информации список
плательщиков, имеющих задолженность по таможенным платежам, налогам и пеням, не
погашенную в течение шести месяцев со дня ее возникновения.
При этом в списках указываются фамилия, имя, отчество (при его наличии) либо
наименование плательщика, идентификационный номер налогоплательщика, фамилия, имя,
отчество (при его наличии) руководителя плательщика и общая сумма задолженности по
таможенным платежам, налогам и пеням.
2. Список плательщиков, размещенный на интернет-ресурсе уполномоченного
органа в сфере таможенного дела, обновляется ежемесячно не позднее двадцатого числа
месяца, следующего за отчетным месяцем.
Статья 171. Порядок погашения задолженности и пени
Очередность погашения задолженности по таможенным платежам, налогам и пеням
определяется налоговым законодательством Республики Казахстан.
Статья 172. Признание безнадежными к взысканию и списанию
сумм таможенных платежей, налогов и пеней
Суммы таможенных платежей, налогов и пеней, взыскание которых оказалось
невозможным, признаются безнадежными к взысканию и списываются в порядке и по
основаниям, установленным законодательством Республики Казахстан.
Глава 19. ПОРЯДОК ОБЖАЛОВАНИЯ УВЕДОМЛЕНИЙ О ПОГАШЕНИИ
ЗАДОЛЖЕННОСТИ ПО ТАМОЖЕННЫМ ПЛАТЕЖАМ, НАЛОГАМ И ПЕНЯМ
Статья 173. Право на обжалование
1. Обжалование уведомлений о погашении задолженности по таможенным платежам,
налогам и пеням (далее - уведомление о погашении задолженности) осуществляется в
порядке, установленном законодательством Республики Казахстан, с учетом
особенностей, предусмотренных настоящим разделом.
2. Правом на обжалование уведомлений о погашении задолженности обладают:
1) декларант, в отношении которого выставлено уведомление о погашении
задолженности, либо его представитель;
2) лицо, осуществляющее деятельность в сфере таможенного дела, в отношении
которого выставлено уведомление о погашении задолженности, либо его представитель.
Статья 174. Органы, рассматривающие жалобу на уведомление
о погашении задолженности
1. В соответствии с положениями, предусмотренными настоящим Кодексом,
рассмотрение жалобы на уведомление о погашении задолженности (далее - жалоба),
выставленное по результатам таможенных проверок, производится таможенным органом,
выставившим уведомление о погашении задолженности, и (или) вышестоящим таможенным
органом.
2. Лица, указанные в пункте 2 статьи 173 настоящего Кодекса, в соответствии с
законодательством Республики Казахстан вправе обжаловать уведомление о погашении
задолженности в судебном порядке.
Статья 175. Порядок и сроки подачи жалобы
1. Жалоба подается в таможенный орган в течение двадцати календарных дней со
дня вручения уведомления о погашении задолженности.
Регистрация жалобы осуществляется в день ее принятия таможенным органом.
2. Лицом, указанным в пункте 2 статьи 173 настоящего Кодекса, при подаче
жалобы в вышестоящий таможенный орган должна быть направлена копия жалобы в
таможенный орган, который выставил уведомление о погашении задолженности.
Статья 176. Форма и содержание жалобы
1. Жалоба подается в письменной форме.
2. В жалобе должны быть указаны:
1) дата подачи жалобы;
2) наименование таможенного органа, в который подается жалоба;
3) фамилия, имя, отчество (при его наличии) либо полное наименование лица,
подающего жалобу, его место жительства (место нахождения);
4) наименование таможенного органа, выставившего уведомление о погашении
задолженности;
5) обстоятельства, на которых лицо, подающее жалобу, основывает свои
требования, а также сведения, подтверждающие данные обстоятельства;
6) перечень прилагаемых документов.
3. В жалобе могут быть указаны иные сведения, имеющие значение для
рассмотрения жалобы.
4. Жалоба подписывается лицом, подавшим жалобу, либо его представителем.
5. К жалобе прилагаются:
1) копия уведомления о погашении задолженности;
2) документы, подтверждающие обстоятельства, на которых основывает свои
требования лицо, подавшее жалобу;
3) иные документы, имеющие отношение к делу.
Статья 177. Отказ в рассмотрении жалобы
1. Таможенные органы отказывают в рассмотрении жалобы в случае:
1) подачи жалобы с нарушением срока обжалования, установленного статьей 175
настоящего Кодекса;
2) несоответствия формы и содержания жалобы требованиям, установленным
статьей 176 настоящего Кодекса;
3) подачи жалобы лицом, не указанным в пункте 2 статьи 173 настоящего
Кодекса.
2. Об отказе в рассмотрении жалобы таможенные органы в письменной форме
извещают лицо, подавшее жалобу, в течение десяти рабочих дней с даты регистрации
жалобы.
3. Отказ таможенных органов в рассмотрении жалобы не исключает права лица в
пределах срока, установленного статьей 175 настоящего Кодекса, повторно подать
жалобу.
Статья 178. Порядок рассмотрения жалобы
1. По жалобе таможенные органы принимают решение не позднее тридцати
календарных дней с даты регистрации указанной жалобы, за исключением случаев,
предусмотренных пунктом 2 и подпунктом 2) пункта 4 настоящей статьи.
2. Срок рассмотрения жалобы может приостанавливаться в порядке, определенном
статьей 180 настоящего Кодекса.
3. В случае, если к жалобе прилагаются документы, не представленные в ходе
таможенного контроля, таможенные органы рассматривают такие документы.
4. Таможенные органы при рассмотрении жалобы вправе:
1) направлять запросы лицу, подавшему жалобу, и (или) в таможенный орган о
предоставлении в письменной форме дополнительной информации либо пояснений по
вопросам, изложенным в жалобе;
2) направлять запросы в государственные органы, а также в соответствующие
органы иностранных государств по вопросам, находящимся в компетенции таких органов;
3) запрашивать у должностных лиц таможенных органов, принимавших участие в
проведении таможенного контроля, пояснения по возникшим вопросам.
5. Запрещаются вмешательство в деятельность таможенных органов при
осуществлении ими своих полномочий по рассмотрению жалобы и оказание какого-либо
воздействия на должностных лиц, причастных к рассмотрению жалобы.
Статья 179. Принятие решения по результатам рассмотрения
жалобы
1. По окончании рассмотрения жалобы по существу таможенные органы принимают
решение в письменной форме и направляют или вручают его лицу, подавшему жалобу. В
случае рассмотрения жалобы по существу вышестоящим таможенным органом, копия
решения по жалобе направляется в таможенный орган, выставивший уведомление о
погашении задолженности.
2. По итогам рассмотрения жалобы таможенные органы принимают одно из
следующих решений:
1) оставить обжалуемое уведомление о погашении задолженности без изменения, а
жалобу без удовлетворения;
2) отменить полностью или в части обжалуемое уведомление о погашении
задолженности.
3. В случае отмены полностью обжалуемого уведомления о погашении
задолженности таможенный орган, выставивший уведомление о погашении задолженности,
в течение пяти рабочих дней с даты принятия решения и (или) с даты получения
решения вышестоящего таможенного органа отзывает уведомление о погашении
задолженности.
В случае отмены в части обжалуемого уведомления о погашении задолженности
таможенный орган, выставивший уведомление о погашении задолженности, отзывает
уведомление о погашении задолженности, выносит новое уведомление о погашении
задолженности и направляет его лицу, подавшему жалобу, не позднее десяти рабочих
дней с даты принятого решения и (или) с даты получения решения вышестоящего
таможенного органа.
Статья 180. Приостановление срока рассмотрения жалобы
1. Срок рассмотрения жалобы приостанавливается в случаях:
1) направления запросов в государственные органы, а также в соответствующие
органы иностранных государств и иные организации по вопросам, находящимся в
компетенции таких органов, - до даты получения ответов;
2) подачи искового заявления в суд по вопросам, изложенным в жалобе, - до
вынесения судебного решения.
2. О приостановлении срока рассмотрения жалобы таможенные органы в письменной
форме извещают лицо, подавшее жалобу, с указанием причин приостановления указанного
срока.
Статья 181. Форма и содержание решения таможенного органа
В решении таможенных органов по результатам рассмотрения жалобы должны быть
указаны:
1) дата принятия решения;
2) наименование таможенного органа, рассмотревшего жалобу;
3) фамилия, имя, отчество (при его наличии) либо полное наименование лица,
подавшего жалобу;
4) краткое содержание обжалуемого уведомления о погашении задолженности;
5) суть жалобы;
6) обоснование со ссылкой на нормы таможенного законодательства таможенного
союза и (или) законодательства Республики Казахстан, которыми таможенный орган
руководствовался при вынесении решения по жалобе.
Статья 182. Последствия подачи жалобы в таможенный орган
и (или) суд
1. Подача жалобы в таможенный орган и (или) суд приостанавливает исполнение
уведомления о погашении задолженности.
2. При подаче жалобы в таможенный орган исполнение уведомления о погашении
задолженности в обжалуемой части приостанавливается до вынесения письменного
решения таможенного органа и окончания периода, указанного в статье 180 настоящего
Кодекса.
В случае подачи жалобы в суд исполнение уведомления о погашении задолженности
в обжалуемой части приостанавливается до вступления в законную силу решения суда.
РАЗДЕЛ 3. ТАМОЖЕННЫЙ КОНТРОЛЬ
Глава 20. ОБЩИЕ ПОЛОЖЕНИЯ О ТАМОЖЕННОМ КОНТРОЛЕ
Статья 183. Принципы проведения таможенного контроля
1. При проведении таможенного контроля таможенные органы исходят из принципа
выборочности и ограничиваются только теми формами таможенного контроля, которые
достаточны для обеспечения соблюдения таможенного законодательства таможенного
союза и законодательства Республики Казахстан, контроль за исполнением которого
возложен на таможенные органы.
2. При выборе объектов и форм таможенного контроля используется система
управления рисками.
3. В целях совершенствования таможенного контроля таможенные органы
сотрудничают с таможенными органами иностранных государств в соответствии
с международными договорами Республики Казахстан.
4. В целях повышения эффективности таможенного контроля таможенные органы
взаимодействуют с другими контролирующими государственными органами, а также
участниками внешнеэкономической деятельности, уполномоченными экономическими
операторами, таможенными представителями, таможенными перевозчиками и иными лицами,
деятельность которых связана с осуществлением внешней торговли и с их
профессиональными объединениями в форме ассоциаций (союзов).
5. Таможенные органы в пределах своей компетенции осуществляют иные виды
контроля, в том числе экспортный, валютный, радиационный, в соответствии с
законодательством Республики Казахстан.
6. При проведении таможенного контроля каких-либо разрешений, предписаний
либо постановлений на его проведение, а также их регистрация в иных контролирующих
органах, не требуется, за исключением случаев, предусмотренных настоящим Кодексом.
Статья 184. Проведение таможенного контроля
1. Таможенный контроль проводится таможенными органами в соответствии
с таможенным законодательством таможенного союза и законодательством Республики
Казахстан. От имени таможенных органов таможенный контроль проводят должностные
лица таможенных органов, уполномоченные на проведение таможенного контроля в
соответствии со своими должностными (функциональными) обязанностями.
2. Таможенный контроль проводится должностными лицами таможенных органов в
отношении:
1) товаров, в том числе транспортных средств, перемещаемых через таможенную
границу таможенного союза и (или) подлежащих декларированию в соответствии с
настоящим Кодексом;
2) таможенной декларации, документов и сведений о товарах, представление
которых предусмотрено в соответствии с таможенным законодательством таможенного
союза и законодательством Республики Казахстан;
3) деятельности лиц, связанной с перемещением товаров через таможенную
границу таможенного союза, оказанием услуг в сфере таможенного дела, а также
осуществляемой в рамках отдельных таможенных процедур;
4) лиц, пересекающих таможенную границу таможенного союза.
3. Таможенный контроль проводится в зоне таможенного контроля, а также в
других местах, определяемых таможенными органами, где находятся товары,
транспортные средства и документы, содержащие сведения о них, в том числе в
электронной форме.
Статья 185. Товары, находящиеся под таможенным контролем
1. При ввозе на территорию Республики Казахстан товары находятся под
таможенным контролем с момента пересечения таможенной границы таможенного союза.
Товары, образовавшиеся и находящиеся на территории Республики Казахстан,
приобретшие статус иностранных товаров в соответствии с настоящим Кодексом,
считаются находящимися под таможенным контролем с момента их образования.
2. Товары, указанные в пункте 1 настоящей статьи, считаются находящимися под
таможенным контролем до:
1) помещения под таможенные процедуры выпуска для внутреннего потребления, за
исключением условно выпущенных товаров, или реимпорта;
2) приобретения условно выпущенными товарами статуса товаров таможенного
союза в соответствии с пунктом 5 статьи 301 настоящего Кодекса;
3) помещения товаров под таможенные процедуры отказа в пользу государства или
уничтожения в соответствии с настоящим Кодексом и (или) законодательством
Республики Казахстан;
4) обращения в собственность Республики Казахстан в соответствии с
законодательством Республики Казахстан;
5) фактического вывоза с территории Республики Казахстан;
6) отнесения отходов, образовавшихся в результате операций переработки
иностранных товаров на таможенной территории, к непригодным для их дальнейшего
коммерческого использования;
7) признания части иностранных товаров, помещенных под таможенные процедуры
переработки на таможенной территории или переработки для внутреннего потребления,
производственными потерями.
3. Товары, указанные в пункте 1 настоящей статьи, не считаются находящимися
под таможенным контролем после признания таможенными органами факта уничтожения
(безвозвратной утраты) вследствие аварии или действия непреодолимой силы либо в
результате естественной убыли при нормальных условиях перевозки (транспортировки) и
хранения, либо наступления иных обстоятельств в случаях, установленных
международными договорами и (или) законодательством Республики Казахстан.
4. Товары находятся под таможенным контролем при их вывозе с территории
Республики Казахстан с момента регистрации таможенной декларации или иных
документов, используемых в качестве таможенной декларации, либо совершения
действия, непосредственно направленного на осуществление вывоза товаров с
таможенной территории таможенного союза, и до пересечения таможенной границы
таможенного союза.
5. Товары, указанные в пункте 4 настоящей статьи, фактически не вывезенные с
территории Республики Казахстан, не считаются находящимися под таможенным контролем
со дня отзыва таможенной декларации в соответствии со статьей 290 настоящего
Кодекса.
6. Таможенные органы осуществляют контроль за исполнением лицами обязательств
об обратном ввозе или вывозе товаров, в том числе товаров, полученных в результате
переработки товаров, если такие товары подлежат обязательному обратному ввозу или
вывозу в соответствии с таможенными процедурами, установленными настоящим Кодексом.
7. Таможенные органы вправе останавливать транспортные средства, а также
принудительно возвращать покинувшие территорию Республики Казахстан без разрешения
таможенного органа водные и воздушные суда. При этом действия по задержанию
(возвращению) иностранных судов и судов, находящихся на территории других
государств, проводятся в соответствии с законодательством и (или) международными
договорами Республики Казахстан.
В случае остановки автомобильных транспортных средств вне зон таможенного
контроля в целях осуществления таможенного контроля товаров и документов на них
время такого контроля не должно превышать двух часов. Об осуществлении такого
контроля составляется акт по форме, определяемой решением Комиссии таможенного
союза, один экземпляр которого подлежит вручению перевозчику.
Статья 186. Зоны таможенного контроля
1. Для целей осуществления таможенного контроля в пунктах пропуска через
таможенную границу таможенного союза, а также местах таможенного декларирования и
проведения иных таможенных операций таможенными органами создаются зоны таможенного
контроля. Зонами таможенного контроля являются также территории мест и складов
временного хранения, таможенных и свободных складов, специальных экономических зон,
магазинов беспошлинной торговли.
2. Зоны таможенного контроля создаются на основании приказа руководителя
(лица, его замещающего) территориального подразделения уполномоченного органа в
сфере таможенного дела или таможни об установлении зон таможенного контроля на
территориях пунктов пропуска, в местах таможенного декларирования и проведения иных
таможенных операций, предусмотренных настоящим Кодексом.
3. Границы зон таможенного контроля ограничиваются условной линией и
обозначаются:
1) в местах проведения таможенных процедур - знаками, размеры которых
составляют: высота - 50 сантиметров, ширина - 100 сантиметров. На синем поле знака
буквами белого цвета, высотой 10 сантиметров и шириной 3,7 сантиметра, в три строки
на трех языках (казахском, русском и английском) выполняется надпись "Зона
таможенного контроля";
2) на воде - буями красного цвета с надписью "Зона таможенного контроля",
выполненной с помощью светоотражающей краски.
4. Допуск в зоны таможенного контроля осуществляется на основании:
1) постоянного пропуска для должностных лиц соответствующих контролирующих
органов Республики Казахстан, осуществляющих деятельность в зонах таможенного
контроля, при предъявлении служебного удостоверения;
2) постановления для должностных лиц правоохранительных или специальных
органов в порядке, установленном законодательством Республики Казахстан;
3) постоянного пропуска для должностных лиц организаций, у которых выполнение
должностных обязанностей связано с непосредственным нахождением указанных лиц в
зоне таможенного контроля.
Постоянные пропуска выдаются сроком на один календарный год на основании
письменного заявления соответствующих контролирующих органов, организаций и
подписываются руководителем территориального подразделения уполномоченного органа в
сфере таможенного дела или таможни либо лицом, его замещающим. Регистрация
пропусков в специальном журнале ведется таможенным органом, выдавшим указанный
пропуск;
4) временного пропуска для должностных лиц государственных органов и
организаций с целью выполнения возложенных на них функций, непосредственно
связанных с кратковременным пребыванием указанных лиц в зоне таможенного контроля.
Временные пропуска выдаются на срок временного пребывания лица в зоне
таможенного контроля на основании его письменного заявления.
5. Допуск в зону таможенного контроля без оформления пропусков осуществляется
в отношении:
1) должностных лиц таможенных органов, выполняющих возложенные на них функции
в зоне таможенного контроля в период своего рабочего времени, при предъявлении
служебного удостоверения;
2) лиц, представляющих товары и транспортные средства, находящиеся в зоне
таможенного контроля, а также физических лиц, пересекающих таможенную границу
таможенного союза.
Нахождение в зоне таможенного контроля должностных лиц таможенного органа вне
своего рабочего времени без разрешения руководителя таможенного органа не
допускается.
6. Перемещение товаров и транспортных средств через границы зон таможенного
контроля и в их пределах допускается с разрешения таможенного органа.
7. Осуществление производственной и иной предпринимательской деятельности, а
также нахождение режимных объектов в зонах таможенного контроля не допускаются, за
исключением случаев, когда указанная деятельность соответствует назначению места
или склада временного хранения, свободного склада, таможенного склада и магазина
беспошлинной торговли.
Статья 187. Представление документов и сведений,
необходимых для проведения таможенного
контроля
1. Декларант, лица, осуществляющие деятельность в сфере таможенного дела и
иные заинтересованные лица обязаны представлять таможенным органам документы и
сведения, необходимые для проведения таможенного контроля, в устной, письменной и
(или) в электронной формах.
2. Таможенный орган вправе запрашивать документы и сведения, необходимые для
проведения таможенного контроля, в письменной и (или) электронной формах и
устанавливать срок для их представления.
Устанавливаемый таможенным органом срок должен быть достаточным для
представления запрашиваемых документов и сведений.
3. Для проведения таможенного контроля таможенные органы вправе получать в
соответствии с законодательством Республики Казахстан от банков и организаций,
осуществляющих отдельные виды банковских операций, документы и сведения о денежных
операциях по осуществляемым внешнеэкономическим сделкам.
4. В целях проведения таможенного контроля после выпуска товаров таможенные
органы вправе запрашивать и получать коммерческие и бухгалтерские документы, иную
информацию, в том числе в электронной форме, относящуюся к перемещению товаров
через таможенную границу таможенного союза, их выпуску и использованию на
таможенной территории таможенного союза или за ее пределами.
5. Документы, необходимые для проведения таможенного контроля, должны
храниться лицами и таможенными органами в течение пяти лет с момента окончания
нахождения товаров под таможенным контролем, если иной срок не установлен
законодательством Республики Казахстан.
Лица, осуществляющие деятельность в сфере таможенного дела, должны хранить
документы, необходимые для таможенного контроля, в течение пяти лет после года, в
течение которого проводились таможенные операции.
Статья 188. Таможенный контроль после выпуска товаров
Таможенные органы проводят таможенный контроль после выпуска товаров в
течение пяти лет с момента окончания нахождения товаров под таможенным контролем.
Таможенный контроль после выпуска товаров проводится в формах и порядке,
установленных главами 21 и 24 настоящего Кодекса.
Статья 189. Таможенный контроль при обороте товаров,
ввезенных на таможенную территорию таможенного
союза
Таможенные органы проводят таможенный контроль при обороте товаров, ввезенных
на таможенную территорию таможенного союза в целях проверки сведений,
подтверждающих факт выпуска таких товаров в соответствии с требованиями и условиями
таможенного законодательства таможенного союза, в том числе проверки наличия на
товарах маркировки или иных идентификационных знаков, используемых для
подтверждения легальности ввоза товаров на таможенную территорию таможенного союза.
Статья 190. Участие специалиста при проведении таможенного
контроля
1. В необходимых случаях для участия в совершении конкретных действий при
проведении таможенного контроля может быть привлечен не заинтересованный в
результатах таких действий специалист, обладающий специальными знаниями и навыками,
необходимыми для оказания содействия таможенным органам, в том числе при применении
технических средств.
2. Привлечение лица в качестве специалиста осуществляется на договорной
основе.
3. Специалист вправе:
1) знакомиться с материалами, связанными с осуществлением конкретных
действий, совершаемых с его участием;
2) знакомиться с документами, оформляемыми по результатам совершения действий
при проведении таможенного контроля, в которых он принимал участие, и делать
заявления или замечания по поводу совершаемых им действий, подлежащие занесению в
такие документы.
4. Специалист обязан:
1) участвовать в совершении действий, требующих специальных знаний, давать
пояснения по поводу совершаемых им действий;
2) удостоверить своей подписью факт совершения указанных действий, их
содержание и результаты.
5. Полученная специалистом информация, составляющая государственную,
коммерческую, банковскую или иную охраняемую законом тайну (секреты), а также иная
конфиденциальная информация не должны им разглашаться, использоваться в иных целях,
передаваться третьим лицам, за исключением случаев, предусмотренных
законодательством Республики Казахстан.
6. Расходы, возникшие у таможенных органов в связи с привлечением
специалиста, возмещаются за счет средств лица, в отношении которого или товаров
которого проводится таможенный контроль, если в ходе проведения таможенного
контроля выявлены нарушения таможенного законодательства таможенного союза. В иных
случаях такая оплата за услуги осуществляется за счет бюджетных средств в порядке,
установленном бюджетным законодательством Республики Казахстан.
Статья 191. Привлечение специалистов и экспертов других
государственных органов для оказания
содействия в проведении таможенного контроля
1. Таможенные органы вправе привлекать специалистов и экспертов других
государственных органов для оказания содействия в проведении таможенного контроля.
2. Привлекаемые специалисты и эксперты из других государственных органов
обязаны не разглашать сведения, составляющие государственную, коммерческую и иную
охраняемую законом тайну (секреты), а также конфиденциальную информацию, касающуюся
участников внешнеэкономической и иной деятельности в сфере таможенного дела.
3. Расходы, связанные с привлечением специалистов и экспертов других
государственных органов, если эта работа не входит в круг их служебных
обязанностей, возмещаются в порядке, определяемом пунктом 6 статьи 190 настоящего
Кодекса.
Статья 192. Взаимодействие между таможенными органами и
контролирующими государственными органами на
таможенной границе таможенного союза
1. При проведении таможенного контроля товаров, перемещаемых через таможенную
границу таможенного союза и подлежащих контролю другими контролирующими
государственными органами, таможенные органы обеспечивают общую координацию таких
действий и одновременное проведение совместного контроля в порядке, определяемом
совместным актом.
2. В целях повышения эффективности таможенного контроля товаров, перемещаемых
через таможенную границу таможенного союза, таможенные органы и контролирующие
государственные органы обмениваются информацией (сведениями) и (или) документами,
необходимыми для проведения таможенного и иных видов государственного контроля, с
использованием информационных систем и технологий.
3. В целях ускорения процедур государственного контроля при перемещении
товаров через таможенную границу таможенного союза таможенный досмотр может
проводиться с участием всех государственных органов, осуществляющих контроль на
таможенной границе таможенного союза. При этом составляется акт таможенного
досмотра.
Примечание РЦПИ!
Пункт 4 вводится в действие с 01.07.2011 (см. ст. 1 Закона РК от 30.06.2010 №
298-IV).
4. Радиационным контролем является проверка уровня ионизирующего излучения,
исходящего из товаров и (или) транспортных средств, перемещаемых через таможенную
границу таможенного союза, и сравнение его с естественным фоном в целях обеспечения
безопасности для населения и окружающей среды.
Радиационный контроль проводится таможенными органами, расположенными в
пунктах пропуска через таможенную границу таможенного союза, с использованием
технических средств радиационного контроля в автоматическом либо ручном режиме.
Порядок проведения радиационного контроля устанавливается уполномоченным
органом в сфере таможенного дела по согласованию с соответствующими уполномоченными
государственными органами.
Примечание РЦПИ!
Пункт 5 вводится в действие с 01.07.2011 (см. ст. 1 Закона РК от 30.06.2010 №
298-IV).
5. Таможенные органы осуществляют таможенный контроль за товарами,
подпадающими под экспортный контроль, при перемещении указанных товаров через
таможенную границу таможенного союза.
Уполномоченный орган в сфере таможенного дела принимает участие в разработке
нормативных правовых актов в сфере экспортного контроля.
Таможенные органы предупреждают и пресекают незаконное перемещение через
таможенную границу таможенного союза товаров, подпадающих под экспортный контроль.
Примечание РЦПИ!
Пункт 6 вводится в действие с 01.07.2011 (см. ст. 1 Закона РК от 30.06.2010 №
298-IV).
6. Государственный ветеринарно-санитарный контроль в автомобильных пунктах
пропуска через таможенную границу таможенного союза осуществляется в целях проверки
выполнения требований законодательства Республики Казахстан в области ветеринарии и
направлен на охрану таможенной территории таможенного союза от заноса и
распространения возбудителей заразных и экзотических болезней животных из других
государств, не являющихся членами таможенного союза.
Ветеринарный контроль в автомобильных пунктах пропуска через таможенную
границу таможенного союза осуществляется государственными ветеринарно-санитарными
инспекторами уполномоченного государственного органа Республики Казахстан в области
ветеринарии, прикомандированными в таможенные органы в порядке, определяемом
Правительством Республики Казахстан.
Примечание РЦПИ!
Пункт 7 вводится в действие с 01.07.2011 (см. ст. 1 Закона РК от 30.06.2010 №
298-IV).
7. Контроль по карантину растений в автомобильных пунктах пропуска через
таможенную границу таможенного союза осуществляется в целях выполнения
требований законодательства Республики Казахстан в области карантина растений и
направлен на охрану таможенной территории таможенного союза от занесения или
самостоятельного проникновения из других государств, не являющихся членами
таможенного союза, карантинных объектов, перечень которых утверждается
Правительством Республики Казахстан.
Контроль по карантину растений в автомобильных пунктах пропуска через
таможенную границу таможенного союза осуществляется государственными инспекторами
по карантину растений уполномоченного государственного органа Республики Казахстан
в области карантина растений, прикомандированными в таможенные органы в
порядке, определяемом Правительством Республики Казахстан.
Примечание РЦПИ!
Пункт 8 вводится в действие с 01.07.2011 (см. ст. 1 Закона РК от 30.06.2010 №
298-IV).
8. Санитарно-карантинным контролем является контроль за санитарно-
эпидемиологическим состоянием товаров (грузов) и состоянием здоровья людей при
перемещении людей и товаров (грузов) через таможенную границу таможенного союза,
проводимый в целях недопущения завоза на таможенную территорию таможенного союза
инфекционных и паразитарных заболеваний, а также потенциально опасных для здоровья
человека веществ и продукции.
Санитарно-карантинный контроль в автомобильных пунктах пропуска через
таможенную границу таможенного союза осуществляется должностными лицами таможенных
органов в порядке, определенном совместным актом между уполномоченным органом в
сфере таможенного дела и уполномоченным органом в области санитарно-
эпидемиологического благополучия населения.
В случае возникновения реальной угрозы завоза инфекционных и паразитарных
заболеваний, а также потенциально опасных для здоровья человека веществ и продукции
из других государств, не являющихся членами таможенного союза, таможенные органы в
целях проведения санитарно-карантинного контроля привлекают территориальные органы
в области санитарно-эпидемиологического благополучия населения в порядке,
определяемом совместными актами уполномоченного органа в сфере таможенного дела и
уполномоченного государственного органа в области санитарно-эпидемиологического
благополучия населения.
Примечание РЦПИ!
Пункт 9 вводится в действие с 01.07.2011 (см. ст. 1 Закона РК от 30.06.2010 №
298-IV).
9. Транспортный контроль, возложенный на таможенные органы в автомобильных
пунктах пропуска через таможенную границу таможенного союза, осуществляется в целях
проверки соблюдения физическими и юридическими лицами требований законодательства
Республики Казахстан в области автомобильного транспорта.
Транспортный контроль, возложенный на таможенные органы в автомобильных
пунктах пропуска через таможенную границу таможенного союза, осуществляется
должностными лицами таможенных органов в порядке, определенном совместным актом
между уполномоченным органом в сфере таможенного дела и уполномоченным органом в
области транспорта.
10. В целях соблюдения валютного законодательства Республики Казахстан
таможенные органы:
1) в пределах своей компетенции обеспечивают контроль за соблюдением
участниками внешнеэкономической деятельности и физическими лицами валютного
законодательства Республики Казахстан;
2) информируют Национальный банк Республики Казахстан о движении товаров
через таможенную границу таможенного союза в соответствии с
валютным законодательством Республики Казахстан;
3) информируют Национальный банк Республики Казахстан о нарушении требований
валютного законодательства Республики Казахстан, выявленном таможенными органами.
Статья 193. Недопустимость причинения неправомерного вреда
при проведении таможенного контроля
1. При проведении таможенного контроля не допускается причинение
неправомерного вреда таможенному перевозчику, декларанту, их представителям,
владельцам складов временного хранения, таможенных складов, магазинов беспошлинной
торговли и иным заинтересованным лицам, чьи интересы затрагиваются действиями
(бездействием) и решениями таможенных органов при проведении таможенного контроля,
а также товарам и транспортным средствам.
2. Убытки, причиненные неправомерными решениями, действиями (бездействием)
таможенных органов либо их должностных лиц при проведении таможенного контроля,
подлежат возмещению в полном объеме в соответствии с законодательством Республики
Казахстан.
3. Убытки, причиненные лицам правомерными решениями, действиями должностных
лиц таможенных органов, возмещению не подлежат.
Статья 194. Освобождение от применения таможенными
органами определенных форм таможенного
контроля
1. Освобождение от применения таможенными органами определенных форм
таможенного контроля устанавливается настоящим Кодексом, международными договорами
государств-членов таможенного союза и иными международными договорами Республики
Казахстан.
2. Таможенному досмотру не подлежит личный багаж:
1) глав государств-членов таможенного союза и следующих вместе с ними членов
их семей;
2) глав правительств, членов правительств государств-членов таможенного
союза, если указанные лица пересекают таможенную границу таможенного союза в связи
с исполнением служебных обязанностей;
3) глав иностранных государств, глав правительств иностранных государств,
министров иностранных дел, посещающих государства-члены таможенного союза с
официальным визитом;
4) иных лиц в соответствии с международными договорами государств-членов
таможенного союза и иными международными договорами.
3. Освобождаются от таможенного досмотра:
1) иностранные военные корабли (суда), боевые воздушные суда и военная
техника, следующие своим ходом;
2) военное имущество, которое согласно специальным заявлениям соответствующих
государственных органов Республики Казахстан, перемещается через таможенную границу
таможенного союза.
Статья 195. Сбор таможенными органами информации о лицах
при проведении таможенного контроля
1. В целях проведения таможенного контроля таможенные органы вправе
осуществлять сбор информации о лицах, осуществляющих внешнеэкономическую
деятельность, связанную с перемещением товаров через таможенную границу таможенного
союза, либо предпринимательскую деятельность в отношении товаров, находящихся под
таможенным контролем, включающую сведения:
1) об учредителях юридического лица;
2) о государственной регистрации индивидуального предпринимателя либо
юридического лица;
3) о составе имущества, используемого для осуществления предпринимательской
деятельности;
4) об открытых банковских счетах;
5) о деятельности в сфере внешнеэкономической деятельности;
6) о месте нахождения организации;
7) о постановке на учет в налоговом органе в качестве налогоплательщика и об
идентификационном номере налогоплательщика;
8) о платежеспособности лиц, включенных в реестры лиц, осуществляющих
деятельность в сфере таможенного дела;
9) в отношении физических лиц - о персональных данных (фамилия, имя, отчество
(при его наличии), дата и место рождения, пол, адрес места жительства, данные из
документа, удостоверяющего личность, идентификационный номер налогоплательщика, а
также о частоте перемещения ими товаров через таможенную границу таможенного союза.
2. Лица, указанные в пункте 1 настоящей статьи, имеют право на ознакомление с
документированной информацией о себе, имеющейся у таможенных органов, и на
уточнение этой информации в целях обеспечения ее полноты и достоверности.
3. Сбор информации о лицах осуществляется таможенными органами при совершении
таможенных операций в отношении товаров, перемещаемых через таможенную границу
таможенного союза, а также посредством получения указанной информации от других
государственных органов Республики Казахстан.
Статья 196. Использование технических средств, водных и
воздушных судов при проведении таможенного
контроля
1. В целях сокращения времени проведения таможенного контроля и повышения его
эффективности таможенными органами могут использоваться технические средства
таможенного контроля, перечень и порядок применения которых устанавливаются
Правительством Республики Казахстан.
Применение указанных технических средств должно быть безопасным для жизни и
здоровья человека, животных и растений и не должно причинять вред лицам, товарам и
транспортным средствам.
2. Таможенный контроль в отношении товаров, перемещаемых через таможенную
границу таможенного союза, может проводиться с использованием водных и воздушных
судов таможенных органов.
3. Порядок использования водных и воздушных судов таможенных органов для
целей таможенного контроля устанавливается Правительством Республики Казахстан.
Статья 197. Грузовые и иные операции в отношении товаров и
транспортных средств, необходимые для
таможенного контроля
1. По требованию таможенного органа декларант, владелец склада, таможенный
представитель и иное лицо, обладающее полномочиями в отношении товаров, обязаны
произвести транспортировку, взвешивание или иное определение количества товаров,
погрузку, разгрузку, перегрузку, исправление поврежденной упаковки, вскрытие
упаковки, упаковку либо переупаковку товаров, подлежащих таможенному контролю, а
также вскрытие помещений, емкостей и других мест, где находятся или могут
находиться такие товары.
2. Перевозчик обязан способствовать проведению грузовых и иных операций в
отношении товаров, которые он перевозит, и транспортных средств, на которых
перевозятся такие товары.
3. Грузовые и иные операции в отношении товаров и транспортных средств не
должны повлечь для таможенного органа каких-либо расходов.
Статья 198. Идентификация товаров и транспортных средств,
помещений и других мест
1. Товары, находящиеся под таможенным контролем, транспортные средства,
помещения, емкости и другие места, где находятся или могут находиться товары,
подлежащие таможенному контролю, могут идентифицироваться таможенными органами.
Идентификация производится путем наложения пломб, печатей, нанесения
цифровой, буквенной и иной маркировки, идентификационных знаков, проставления
штампов, отбора проб и образцов, подробного описания товаров, составления чертежей,
изготовления масштабных изображений, фотографий, иллюстраций, использования
товаросопроводительной и иной документации и иными способами.
2. Порядок применения и требования к изготовлению средств
идентификации устанавливаются уполномоченным органом в сфере таможенного дела.
3. В качестве средств идентификации для таможенных целей могут признаваться
пломбы, печати или иные средства идентификации, примененные таможенными органами
иностранных государств, а также отправителями товаров или перевозчиками.
4. Средства идентификации могут изменяться, удаляться или уничтожаться только
таможенными органами или с их разрешения, за исключением случаев, если существует
реальная угроза уничтожения, безвозвратной утраты или существенной порчи товаров.
Таможенному органу незамедлительно сообщается об изменении, удалении или
уничтожении средств идентификации и представляются доказательства существования
указанной угрозы.
Об изменении, удалении, уничтожении или о замене средств идентификации
таможенным органом составляется акт по форме, устанавливаемой решением Комиссии
таможенного союза.
Глава 21. ФОРМЫ И ПОРЯДОК ПРОВЕДЕНИЯ ТАМОЖЕННОГО КОНТРОЛЯ
Статья 199. Формы таможенного контроля
Формами таможенного контроля являются:
1) проверка документов и сведений;
2) устный опрос;
3) получение объяснений;
4) таможенное наблюдение;
5) таможенный осмотр;
6) таможенный досмотр;
7) личный таможенный досмотр;
8) проверка маркировки товаров специальными марками, наличия на них
идентификационных знаков;
9) таможенный осмотр помещений и территорий;
10) учет товаров, находящихся под таможенным контролем;
11) проверка системы учета товаров и отчетности по ним;
12) таможенная проверка.
Статья 200. Проверка документов и сведений
1. Таможенные органы проверяют документы и сведения, представленные при
совершении таможенных операций, с целью установления достоверности сведений,
подлинности документов и (или) правильности их заполнения и (или) оформления.
2. Проверка достоверности сведений, представленных таможенным органам при
совершении таможенных операций, осуществляется путем их сопоставления с
информацией, полученной из других источников, анализа сведений таможенной
статистики, обработки сведений с использованием информационных технологий, а также
другими способами, не запрещенными таможенным законодательством таможенного союза.
3. При проведении таможенного контроля таможенный орган вправе мотивированно
запросить в письменной форме дополнительные документы и сведения с целью проверки
информации, содержащейся в таможенных документах.
4. Запрос дополнительных документов и сведений в соответствии с пунктом 3
настоящей статьи и их проверка не должны препятствовать выпуску товаров, если иное
прямо не предусмотрено настоящим Кодексом.
Статья 201. Устный опрос
При совершении таможенных операций в соответствии с настоящим Кодексом
должностные лица таможенных органов вправе проводить устный опрос физических лиц,
их представителей, а также лиц, являющихся представителями организаций, обладающими
полномочиями в отношении товаров, перемещаемых через таможенную границу таможенного
союза, без оформления объяснений указанных лиц в письменной форме.
Статья 202. Получение объяснений
1. Получением объяснений является получение должностными лицами таможенного
органа от перевозчиков, декларантов и иных лиц, располагающих сведениями об
обстоятельствах, имеющих значение для осуществления таможенного контроля,
необходимой информации в сфере таможенного дела.
2. Объяснения оформляются в письменной форме, установленной решением Комиссии
таможенного союза.
3. В случае необходимости вызова лица для получения объяснений таможенным
органом оформляется уведомление в письменной форме, которое вручается вызываемому
лицу.
Статья 203. Таможенное наблюдение
Таможенным наблюдением является гласное, целенаправленное, систематическое
или разовое, непосредственное или опосредованное визуальное наблюдение, в том числе
с применением технических средств, должностными лицами таможенных органов за
перевозкой товаров, в том числе транспортных средств, находящихся под таможенным
контролем, совершением с ними грузовых и иных операций.
Статья 204. Таможенный осмотр
1. Таможенным осмотром является внешний визуальный осмотр товаров, в том
числе транспортных средств, багажа физических лиц, а также грузовых емкостей,
таможенных пломб, печатей и иных средств идентификации, без вскрытия транспортных
средств, упаковки товаров, демонтажа и нарушения целостности обследуемых объектов и
их частей иными способами.
2. Таможенный осмотр должностными лицами таможенного органа товаров, в том
числе транспортных средств международной перевозки, международных почтовых
отправлений, багажа физических лиц, осуществляется с целью получения подтверждения
сведений о характере, происхождении, состоянии, количестве товаров, находящихся под
таможенным контролем, о наличии на товарах, транспортных средствах и их грузовых
помещениях таможенных пломб, печатей и других наложенных средств идентификации.
3. В зоне таможенного контроля таможенный осмотр может производиться в
отсутствие декларанта, иных лиц, обладающих полномочиями в отношении товаров, и их
представителей, за исключением случаев, когда указанные лица изъявляют желание
присутствовать при таможенном осмотре.
4. Таможенный осмотр может проводиться с применением технических средств,
которые обеспечивают визуализацию внутренней структуры осматриваемого объекта и
иным образом информируют о наличии специфических физических характеристик такого
объекта.
5. По результатам таможенного осмотра должностными лицами таможенных органов
составляется акт по форме, установленной решением Комиссии таможенного союза, если
результаты такого осмотра будут использованы в таможенных целях.
По требованию лица, обладающего полномочиями в отношении товаров, должностные
лица таможенного органа обязаны составить акт либо поставить отметку о факте
проведения таможенного осмотра на транспортном (перевозочном), коммерческом или
таможенном документе.
Второй экземпляр акта о проведении таможенного осмотра вручается лицу,
обладающему полномочиями в отношении товаров.
Статья 205. Таможенный досмотр
1. Таможенным досмотром являются действия должностных лиц таможенных органов,
связанные со вскрытием упаковки товаров или грузового помещения транспортного
средства либо емкостей, контейнеров и иных мест, где находятся или могут находиться
товары, с нарушением наложенных на них таможенных пломб или иных средств
идентификации, разборкой, демонтажем или нарушением целостности обследуемых
объектов и их частей иными способами.
2. Должностное лицо таможенного органа, уполномоченное на проведение
таможенного досмотра, уведомляет о месте и времени проведения таможенного досмотра
декларанта или иное лицо, обладающее полномочиями в отношении товаров, если эти
лица известны.
Декларант, иные лица, обладающие полномочиями в отношении товаров, и их
представители вправе по собственной инициативе присутствовать при таможенном
досмотре, за исключением случая, установленного пунктом 4 настоящей статьи.
Время начала проведения таможенного досмотра должно учитывать разумные сроки
прибытия таких лиц.
3. Таможенный досмотр, осуществляемый в ходе таможенного осмотра помещений и
территорий и (или) в ходе выездной таможенной проверки, может проводиться без
создания зон таможенного контроля.
4. По требованию должностных лиц таможенного органа декларант или иные лица,
обладающие полномочиями в отношении товаров, и их представители обязаны
присутствовать при таможенном досмотре и оказывать должностным лицам таможенного
органа необходимое содействие. При отсутствии представителя, специально
уполномоченного перевозчиком, таковым является физическое лицо, управляющее
транспортным средством.
5. Таможенный орган вправе проводить таможенный досмотр в отсутствие
декларанта, иных лиц, обладающих полномочиями в отношении товаров, и их
представителей в следующих случаях:
1) при неявке указанных лиц либо такие лица неизвестны;
2) при существовании угрозы национальной (государственной) безопасности,
жизни и здоровью человека, животных, возникновения эпизоотической ситуации,
окружающей среде, сохранению объектов национального культурного достояния
Республики Казахстан и при иных обстоятельствах, не терпящих отлагательства, в том
числе если имеются признаки, указывающие на то, что товары являются легко
воспламеняющимися веществами, взрывоопасными предметами, взрывчатыми, отравляющими,
опасными химическими и биологическими веществами, наркотическими средствами,
психотропными, сильнодействующими, ядовитыми, токсичными, радиоактивными
веществами, ядерными материалами и другими подобными товарами, а также если товары
распространяют неприятный запах;
3) при пересылке товаров в международных почтовых отправлениях;
4) при оставлении на таможенной территории таможенного союза товаров в
нарушение таможенной процедуры, предусматривающей их вывоз.
Таможенный досмотр в указанных случаях проводится в присутствии двух понятых.
6. По результатам таможенного досмотра составляется акт таможенного досмотра
в двух экземплярах по форме, установленной решением Комиссии таможенного союза. В
акте таможенного досмотра указываются следующие сведения:
1) сведения о должностных лицах таможенного органа, проводивших таможенный
досмотр, и лицах, присутствовавших при его проведении;
2) причины проведения таможенного досмотра в отсутствие декларанта или иного
лица, обладающего полномочиями в отношении товаров;
3) результаты таможенного досмотра;
4) иные сведения, предусмотренные формой акта.
Второй экземпляр акта вручается (направляется) лицу, обладающему полномочиями
в отношении товаров, либо его представителю, если это лицо установлено.
Статья 206. Личный таможенный досмотр
1. Личный таможенный досмотр является исключительной формой таможенного
контроля, который проводится по письменному решению руководителя (лица, его
замещающего) таможенного органа при наличии достаточных оснований полагать, что
физическое лицо, следующее через таможенную границу таможенного союза либо
находящееся в зоне таможенного контроля или транзитной зоне международного
аэропорта, скрывает при себе и добровольно не выдает товары, перемещаемые с
нарушением таможенного законодательства таможенного союза.
Решение о проведении личного таможенного досмотра принимается в письменной
форме путем наложения резолюции на рапорте должностного лица таможенного органа
либо оформляется отдельным документом.
2. Перед началом личного таможенного досмотра должностное лицо таможенного
органа обязано представить физическому лицу решение о проведении личного
таможенного досмотра, ознакомить физическое лицо с его правами при проведении
такого досмотра и предложить добровольно выдать скрываемые товары.
Факт ознакомления физического лица с решением о проведении личного
таможенного досмотра удостоверяется указанным лицом путем соответствующей надписи
на решении о проведении такого досмотра. В случае отказа от совершения таких
действий об этом делается отметка на решении о проведении личного таможенного
досмотра, удостоверяемая подписью должностного лица таможенного органа, объявившего
решение о проведении такого досмотра.
3. Действия должностного лица таможенного органа при проведении личного
таможенного досмотра не должны ущемлять честь и достоинство физического лица,
причинять неправомерный вред здоровью и ущерб имуществу досматриваемого лица.
4. Физическое лицо, в отношении которого проводится личный таможенный
досмотр, имеет право:
1) до начала проведения личного таможенного досмотра ознакомиться с решением
и порядком проведения личного таможенного досмотра;
2) ознакомиться со своими правами и обязанностями;
3) давать объяснения и заявлять ходатайства;
4) добровольно выдать скрываемые при себе товары, перемещаемые с нарушением
таможенного законодательства таможенного союза;
5) делать заявление с обязательным внесением его в акт о проведении личного
таможенного досмотра должностным лицом таможенного органа, производящим личный
таможенный досмотр;
6) пользоваться родным языком, а также пользоваться услугами переводчика;
7) знакомиться с актом о проведении личного таможенного досмотра по окончании
его составления и делать заявления, подлежащие внесению в акт;
8) обжаловать действия должностных лиц таможенного органа, производящих
личный таможенный досмотр в соответствии с настоящим Кодексом.
5. В ходе личного таможенного досмотра досматриваемое лицо или его законный
представитель обязаны выполнять законные требования должностного лица таможенного
органа, проводящего личный таможенный досмотр.
6. Личный таможенный досмотр проводится должностными лицами таможенного
органа одного пола с досматриваемым в присутствии двух понятых того же пола в
изолированном помещении, отвечающем санитарно-гигиеническим требованиям. Доступ в
помещение других физических лиц и возможность наблюдения за проведением личного
таможенного досмотра с их стороны должны быть исключены. Обследование тела
досматриваемого должно проводиться только медицинским работником с использованием
при необходимости специальной медицинской техники.
Медицинский работник не вправе уклоняться от исполнения решения о проведении
личного таможенного досмотра.
При личном таможенном досмотре несовершеннолетнего или недееспособного
физического лица обязаны присутствовать его законные представители (родители,
усыновители, опекуны, попечители) или лица, его сопровождающие.
7. О проведении личного таможенного досмотра составляется акт в двух
экземплярах по форме, утверждаемой решением Комиссии таможенного союза. Этот акт
должен быть составлен в ходе проведения личного таможенного досмотра либо
непосредственно после его окончания.
Акт подписывается должностным лицом таможенного органа, проводившим личный
таможенный досмотр, физическим лицом, в отношении которого был проведен досмотр,
либо его законным представителем или лицом, его сопровождающим, понятыми, а при
обследовании - медицинским работником.
Физическому лицу, в отношении которого проводился личный таможенный досмотр,
либо его законному представителю или лицу, его сопровождающему, вручается второй
экземпляр акта о проведении личного таможенного досмотра незамедлительно после его
составления.
Статья 207. Проверка маркировки товаров специальными
марками, наличия на них идентификационных
знаков
1. Таможенные органы проводят проверку наличия на товарах или на их упаковке
специальных марок, идентификационных знаков или обозначений товаров иными
способами, используемых для подтверждения легальности их ввоза на таможенную
территорию таможенного союза, в случаях, предусмотренных таможенным
законодательством таможенного союза и (или) законодательством Республики Казахстан.
2. Отсутствие на товарах специальных марок, идентификационных знаков или иных
способов обозначения товаров рассматривается как ввоз товаров на таможенную
территорию таможенного союза, осуществленный без совершения таможенных операций и
выпуска товаров, если лицо, у которого такие товары обнаружены, декларант либо иное
заинтересованное лицо не докажут обратное.
Статья 208. Таможенный осмотр помещений и территорий
1. Таможенный осмотр помещений и территорий проводится в целях подтверждения
наличия товаров, находящихся под таможенным контролем, в том числе условно
выпущенных, в местах временного хранения, таможенных складах, в помещениях магазина
беспошлинной торговли и иных местах, где могут находиться товары под таможенным
контролем, а также у лиц, у которых должны находиться товары в соответствии с
условиями таможенных процедур, предусмотренных настоящим Кодексом.
2. Таможенный осмотр помещений и территорий, не указанных в пункте 1
настоящей статьи, может проводиться таможенными органами в местах перемещения
товаров через таможенную границу таможенного союза, пограничной зоне, а также у
лиц, осуществляющих оптовую или розничную торговлю товарами, хранящих товары в
местах, не являющихся зонами таможенного контроля, и у иных лиц, владеющих и (или)
пользующихся товарами, при наличии информации о нахождении в помещениях или на
территориях этих лиц товаров, ввезенных на таможенную территорию таможенного союза
и (или) находящихся на ней с нарушением порядка, предусмотренного настоящим
Кодексом, для проверки такой информации.
3. Таможенный осмотр помещений и территорий может также осуществляться
таможенными органами в целях проверки соответствия этих помещений и территорий
требованиям и условиям, установленным законодательством Республики Казахстан в
соответствии со статьями 40, 47, 54, 185, 260, 334 настоящего Кодекса.
4. Проведение таможенного осмотра жилых помещений не допускается.
5. Таможенный осмотр помещений и территорий проводится при предъявлении
предписания (указания) и служебного удостоверения должностного лица таможенного
органа.
Форма предписания (указания) на проведение осмотра помещений и территорий
устанавливается уполномоченным органом в сфере таможенного дела.
6. В случае отказа в доступе на территорию и в помещения должностные лица
таможенных органов вправе входить на территорию и в помещения с пресечением
сопротивления и вскрытием запертых помещений в присутствии двух понятых. Обо всех
случаях вхождения в помещения с пресечением сопротивления и вскрытием запертых
помещений таможенные органы уведомляют прокурора в течение двадцати четырех часов.
Лица, препятствующие доступу должностных лиц таможенных органов на территории и в
помещения, несут ответственность в соответствии с законами Республики Казахстан.
7. Специальный порядок доступа должностных лиц государственных органов на
отдельные объекты определяется законами Республики Казахстан.
8. Таможенный осмотр помещений и территорий должен проводиться в минимальный
период времени, необходимый для его проведения, и не может продолжаться более
одного рабочего дня. Период времени проведения таможенного осмотра может быть
продлен не более чем на пять рабочих дней.
9. По результатам таможенного осмотра помещений и территорий составляется акт
по форме, утверждаемой решением Комиссии таможенного союза. Второй экземпляр акта
таможенного осмотра помещений и территорий подлежит вручению (направлению) лицу,
чьи помещения или территории осматривались.
Статья 209. Учет товаров, находящихся под таможенным
контролем
1. Таможенные органы ведут учет товаров, находящихся под таможенным
контролем, и совершаемых с ними таможенных операций, в том числе с использованием
информационных систем и технологий.
2. Порядок и формы учета товаров, находящихся под таможенным контролем,
устанавливаются Правительством Республики Казахстан.
Статья 210. Проверка системы учета товаров и отчетности
по ним
1. Лица, осуществляющие деятельность в сфере таможенного дела, пользующиеся
специальными упрощениями, а также пользующиеся и (или) владеющие иностранными
товарами, по требованию таможенных органов обязаны представлять в таможенные органы
отчетность о хранящихся, перевозимых, реализуемых, перерабатываемых и (или)
используемых товарах.
2. Форма и порядок представления отчетности устанавливаются Правительством
Республики Казахстан.
3. Проверка системы учета товаров как форма таможенного контроля проводится в
следующих случаях:
1) при применении специальных упрощений в соответствии с настоящим Кодексом;
2) при условном выпуске товаров;
3) в отношении лиц, осуществляющих деятельность в сфере таможенного дела;
4) в отношении товаров, помещенных под таможенные процедуры,
предусматривающие ведение учета таких товаров.
Статья 211. Таможенная проверка
1. Таможенная проверка проводится таможенными органами в целях проверки
соблюдения лицами требований, установленных таможенным законодательством
таможенного союза и (или) законодательством Республики Казахстан.
2. Таможенная проверка проводится таможенным органом в отношении проверяемых
лиц, созданных и (или) зарегистрированных в соответствии с законодательством
Республики Казахстан.
Под проверяемыми лицами понимаются:
1) декларант;
2) таможенный представитель;
3) перевозчик, в том числе таможенный перевозчик;
4) лицо, обладающее полномочиями в отношении товаров после их выпуска, или
его представитель;
5) лицо, осуществляющее временное хранение товаров;
6) владельцы магазинов беспошлинной торговли, таможенных и иных складов;
7) уполномоченный экономический оператор;
8) иные лица, напрямую или косвенно участвовавшие в сделках с товарами,
помещенными под соответствующую таможенную процедуру;
9) лицо, в отношении которого имеется информация, что в его владении и (или)
пользовании находятся (находились) товары с нарушением порядка, предусмотренного
таможенным законодательством таможенного союза и настоящего Кодекса, в том числе
незаконно перемещенные через таможенную границу таможенного союза.
3. При таможенной проверке таможенными органами проверяются:
1) факт помещения товаров под таможенную процедуру;
2) достоверность сведений, заявленных в таможенной декларации и иных
документах, представленных при таможенном декларировании товаров, повлиявших на
принятие решения о выпуске товаров;
3) соблюдение ограничений по пользованию и распоряжению условно выпущенными
товарами;
4) соблюдение требований, установленных таможенным законодательством
таможенного союза и (или) законодательством Республики Казахстан, к лицам,
осуществляющим деятельность в сфере таможенного дела;
5) соответствие лиц условиям, необходимым для присвоения статуса
уполномоченного экономического оператора;
6) соблюдение условий таможенных процедур;
7) выполнение обязательства по хранению документов в течение сроков,
установленных настоящим Кодексом.
4. Таможенная проверка проводится путем сопоставления сведений, содержащихся
в документах, представленных при помещении товаров под таможенную процедуру, и иных
сведений, имеющихся у таможенного органа, с данными бухгалтерского учета и
отчетности, со счетами и другой информацией, полученной в порядке, установленном
таможенным законодательством таможенного союза и законодательством Республики
Казахстан.
5. При проведении таможенной проверки могут использоваться иные формы
таможенного контроля, установленные статьей 199 настоящего Кодекса.
6. Проведению таможенной проверки должна предшествовать подготовительная
работа, в процессе которой определяется перечень вопросов, подлежащих проверке, при
необходимости, разрабатывается программа ее проведения.
7. Таможенная проверка осуществляется в форме камеральной таможенной проверки
или выездной таможенной проверки.
8. Для исследования вопросов, требующих специальных знаний и навыков, и
получения консультаций таможенными органами к таможенной проверке могут
привлекаться должностные лица других контролирующих государственных органов
Республики Казахстан.
По письменным вопросам, поставленным должностным лицом таможенного органа,
являющимся участником таможенной проверки, должностное лицо, привлеченное к
таможенной проверке, составляет заключение, которое используется в ходе таможенной
проверки. Копии таких заключений прилагаются к акту таможенной проверки.
9. При установлении в ходе таможенной проверки признаков преступления или
административного правонарушения таможенными органами принимаются меры в
соответствии с законодательством Республики Казахстан.
10. Порядок проведения таможенной проверки определяется главой 24 настоящего
Кодекса.
11. Результаты таможенной проверки и порядок принятия решений по результатам
таможенной проверки определяются главами 18 и 24 настоящего Кодекса.
Глава 22. ВЗАИМНАЯ АДМИНИСТРАТИВНАЯ ПОМОЩЬ ТАМОЖЕННЫХ ОРГАНОВ
Статья 212. Взаимная административная помощь
1. Для целей настоящей главы под взаимной административной помощью понимаются
действия таможенного органа, совершаемые по поручению таможенного органа другого
государства-члена таможенного союза или совместно с ним в целях обеспечения
соблюдения таможенного законодательства таможенного союза и предупреждения,
пресечения, расследования нарушений таможенного законодательства таможенного союза.
2. Взаимная административная помощь включает в себя:
1) обмен информацией таможенных органов с таможенными органами государств-
членов таможенного союза;
2) взаимное признание решений, принятых таможенными органами;
3) проведение отдельных форм таможенного контроля, установленных настоящим
Кодексом, таможенным органом одного из государств-членов таможенного союза по
поручению таможенного органа другого государства-члена таможенного союза.
Взаимная административная помощь может включать и иные виды взаимодействия
таможенных органов в соответствии с международными договорами государств-членов
таможенного союза.
Статья 213. Обмен информацией между таможенными органами
Обмен информацией таможенными органами с таможенными органами государств-
членов таможенного союза производится в соответствии с международными договорами
государств-членов таможенного союза, в том числе с использованием информационных
систем и информационных технологий.
Статья 214. Взаимное признание решений, принятых
таможенными органами
Решения таможенных органов, принятые при совершении таможенных операций в
отношении товаров, ввозимых на таможенную территорию таможенного союза либо
вывозимых за ее пределы, находящихся под таможенным контролем, перевозимых по
таможенной территории таможенного союза в соответствии с таможенной процедурой
таможенного транзита, временно хранящихся, а также при проведении таможенного
контроля, взаимно признаются таможенными органами государств-членов таможенного
союза и имеют равную юридическую силу на таможенной территории таможенного союза в
случаях, определенных таможенным законодательством таможенного союза.
Статья 215. Проведение отдельных форм таможенного контроля
по поручению таможенного органа одного из
государств-членов таможенного союза
В целях обеспечения соблюдения таможенного законодательства таможенного
союза, а также предупреждения и пресечения нарушений таможенного законодательства
таможенного союза таможенный орган одного из государств-членов таможенного союза
вправе поручить таможенному органу проведение отдельных форм таможенного контроля.
Основания, форма, порядок направления и исполнения поручения о проведении
отдельных форм таможенного контроля определяются международным договором Республики
Казахстан.
Глава 23. СИСТЕМА УПРАВЛЕНИЯ РИСКАМИ Статья 216. Общие понятия и цели применения системы
управления рисками
1. Таможенные органы применяют систему управления рисками для определения
товаров, транспортных средств международной перевозки, документов и лиц, подлежащих
таможенному контролю, форм таможенного контроля, применяемых к таким товарам,
транспортным средствам международной перевозки, документам и лицам, и степени
проведения таможенного контроля.
Порядок применения системы управления рисками в таможенных органах Республики
Казахстан определяется Правительством Республики Казахстан.
2. Целями применения системы управления рисками являются:
1) обеспечение в пределах компетенции таможенных органов мер по защите
национальной (государственной) безопасности, жизни и здоровья человека, охране
окружающей среды;
2) сосредоточение внимания на областях повышенного риска и обеспечение более
эффективного использования имеющихся в распоряжении ресурсов;
3) выявление, прогнозирование и предотвращение нарушений таможенного
законодательства таможенного союза и законодательства Республики Казахстан;
4) создание декларантам и лицам, осуществляющим деятельность в сфере
таможенного дела, соблюдающим таможенное законодательство Республики Казахстан,
благоприятных условий для перемещения товаров через таможенную границу таможенного
союза;
5) ускорение проведения таможенных операций при перемещении товаров через
таможенную границу таможенного союза.
3. Таможенные органы осуществляют взаимный обмен информацией о применяемых
мерах по минимизации рисков, а также иной информацией, способствующей повышению
эффективности проведения таможенного контроля, в порядке,
установленном международным договором Республики Казахстан.
4. Комиссия таможенного союза может определить область рисков, в отношении
которых таможенные органы в обязательном порядке разрабатывают и применяют меры по
их минимизации.
Статья 217. Основные понятия, используемые при применении
системы управления рисками
Для целей настоящей главы применяются следующие основные понятия:
1) выявленный риск - известный риск, когда правонарушение в сфере таможенного
дела совершено и таможенные органы имеют информацию о таком правонарушении;
2) товары прикрытия - товары, которые с достаточной степенью вероятности
могут декларироваться вместо товаров риска;
3) метод случайного отбора - произвольный отбор объектов таможенного контроля
с установленной периодичностью в целях выявления неизвестного риска;
4) риск - степень вероятности несоблюдения таможенного законодательства
Республики Казахстан;
5) профиль риска - совокупность сведений об области риска, индикаторах риска,
а также указания о применении необходимых мер по предотвращению или минимизации
рисков.
В зависимости от региона применения профили риска могут быть двух видов:
республиканский (регион применения - территория Республики Казахстан), региональный
(регион применения - зона деятельности одного или нескольких территориальных
подразделений уполномоченного органа в сфере таможенного дела);
6) уровень риска - степень вероятности возникновения риска и возможных
последствий риска;
7) индикаторы риска - показатели риска с заранее установленными таможенными
органами параметрами, позволяющими осуществлять выбор объекта контроля;
8) оценка риска - систематическое определение приоритетов управления риском
путем оценки и сравнения уровня риска с показателями, предварительно определенными
таможенными органами;
9) управление риском - систематическая работа по разработке и практической
реализации мер по предотвращению и минимизации рисков, оценке эффективности их
реализации, а также контролю за проведением таможенных процедур, предусматривающая
постоянное обновление, анализ и корректировку имеющейся у таможенных органов
информации;
10) анализ риска - систематическое использование имеющейся информации для
определения частоты возникновения риска и размеров возможных последствий при
возникновении риска. Риски разделяются на два типа: выявленный и потенциальный;
11) область риска - сгруппированные таможенными органами объекты анализа
риска, в отношении которых требуется применение форм таможенного контроля или их
применение в совокупности;
12) товары риска - товары, перемещаемые через таможенную границу таможенного
союза, в отношении которых выявлены риски или имеются потенциальные риски;
13) потенциальный риск - риск, который не выявлен, но условия для его
возникновения существуют.
Статья 218. Объекты анализа риска
К объектам анализа риска относятся:
1) товары, находящиеся под таможенным контролем либо помещенные под
таможенную процедуру выпуска для внутреннего потребления;
2) транспортные средства международной перевозки;
3) сведения, содержащиеся во внешнеэкономических договорах (контрактах)
купли-продажи либо обмена, в соглашениях либо иных документах на право владения,
пользования и (или) распоряжения товарами;
4) сведения, содержащиеся в транспортных (перевозочных), коммерческих,
таможенных и иных документах;
5) деятельность декларантов и иных лиц, обладающих полномочиями в отношении
товаров, находящихся под таможенным контролем;
6) результаты применения форм таможенного контроля.
Статья 219. Деятельность таможенных органов по оценке и
управлению рисками
1. Деятельность таможенных органов по оценке и управлению рисками заключается
в выполнении следующих задач:
1) формирование информационной базы данных системы управления рисками
таможенных органов;
2) анализ и оценка риска, включающие в себя систематическое определение:
объектов анализа рисков;
индикаторов риска по объектам анализа риска, определяющих необходимость
принятия мер по предотвращению и минимизации рисков;
оценки возможного ущерба в случае возникновения рисков;
3) разработка и реализация практических мер по управлению рисками с учетом:
вероятности возникновения рисков и возможных последствий;
анализа применения возможных мер по предотвращению и минимизации рисков;
возможного нарушения требований таможенного законодательства Республики
Казахстан в отношении объектов анализа риска.
2. Сбор, обработка и анализ информации об эффективности принятых мер по
минимизации рисков и о результатах применения к конкретным товарам и (или)
транспортным средствам форм таможенного контроля осуществляются таможенными
органами на постоянной основе.
3. Порядок сбора и обработки информации, проведения анализа и оценки рисков,
разработки и реализации мер по управлению рисками устанавливается уполномоченным
органом в сфере таможенного дела.
4. Содержание профилей риска и индикаторов риска предназначено для их
использования таможенными органами, является конфиденциальной информацией и не
подлежит разглашению другим лицам, за исключением случаев, установленных
законодательством Республики Казахстан.
Глава 24. ПОРЯДОК ПРОВЕДЕНИЯ ТАМОЖЕННЫХ ПРОВЕРОК
Статья 220. Камеральная таможенная проверка
1. Камеральная таможенная проверка осуществляется путем изучения и анализа
сведений, содержащихся в таможенных декларациях, коммерческих, транспортных
(перевозочных) и иных документах, представленных проверяемым лицом, сведений
контролирующих государственных органов, а также других документов и сведений,
имеющихся у таможенных органов, о деятельности указанных лиц.
2. Камеральная таможенная проверка проводится таможенными органами по месту
нахождения таможенного органа без выезда к проверяемому лицу, а также без
оформления предписания.
3. Камеральные таможенные проверки осуществляются без ограничений
периодичности их проведения.
Статья 221. Выездная таможенная проверка
1. Выездная таможенная проверка проводится таможенным органом с выездом в
место нахождения юридического лица, место осуществления деятельности
индивидуального предпринимателя и (или) в место фактического осуществления их
деятельности (далее - объекты проверяемого лица).
2. Выездная таможенная проверка может быть плановой или внеплановой.
Плановая выездная таможенная проверка осуществляется на основании планов
проверок, разрабатываемых таможенными органами.
3. Выездная таможенная проверка проводится на основании предписания.
4. Предписание должно быть подписано руководителем (лицом, его замещающим)
таможенного органа. Форма предписания утверждается уполномоченным органом в сфере
таможенного дела.
5. Предписание регистрируется в органах прокуратуры в порядке,
установленном законодательством Республики Казахстан.
6. В предписании таможенного органа указываются следующие сведения:
1) дата и номер регистрации предписания в таможенном органе;
2) наименование таможенного органа, вынесшего предписание;
3) полное наименование проверяемого лица;
4) идентификационный номер налогоплательщика;
5) предмет назначенной проверки;
6) должность, фамилия, имя, отчество (при его наличии) проверяющих лиц
таможенного органа и проверяющих лиц иных контролирующих государственных органов,
привлеченных к таможенной проверке;
7) срок проведения проверки;
8) правовые основания проведения проверки, в том числе нормативные правовые
акты, обязательные требования которых подлежат проверке;
9) проверяемый период.
7. На основании одного предписания проводится только одна проверка
проверяемого лица.
8. В случае продления срока выездной таможенной проверки, а также ее
приостановления в предписание вносятся соответствующие записи и уведомляется
проверяемое лицо.
9. Основаниями для назначения внеплановых выездных таможенных проверок
являются:
1) данные, полученные в результате анализа информации, содержащейся в базах
данных таможенных органов и органов государственного контроля (надзора),
свидетельствующие о возможном нарушении таможенного законодательства таможенного
союза и законодательства Республики Казахстан;
2) наличие данных, свидетельствующих о возможном нарушении требований
таможенного законодательства таможенного союза и законодательства Республики
Казахстан;
3) заявление лица, в том числе осуществляющего деятельность в сфере
таможенного дела, на получение статуса уполномоченного экономического оператора;
4) необходимость проведения встречной выездной проверки в соответствии с
пунктом 11 настоящей статьи;
5) обращение (запрос) компетентного органа иностранного государства о
проведении проверки лица, совершавшего внешнеэкономические сделки с иностранной
организацией;
6) получение сведений, свидетельствующих о нарушении требований таможенного
законодательства Республики Казахстан, представленных органами государственного
контроля (надзора);
7) проверка сведений, полученных в результате информационного обмена с
налоговыми, таможенными и правоохранительными органами иностранных государств;
8) случаи, предусмотренные уголовно-процессуальным законодательством
Республики Казахстан;
9) контроль исполнения вынесенных актов по результатам таможенных проверок,
контроль исполнения уведомления о погашении задолженности по таможенным платежам,
налогам и пеням и (или) требования об устранении нарушений;
10) получение информации и обращений от физических и юридических лиц,
государственных органов, депутатов Парламента Республики Казахстан и иных лиц,
свидетельствующих о возможном нарушении таможенного законодательства таможенного
союза и (или) законодательства Республики Казахстан;
11) встречная проверка в отношении третьих лиц, с которыми проверяемое лицо
имело гражданско-правовые отношения, с целью получения необходимой для
осуществления проверки информации;
12) инициативное обращение лица о проведении таможенной проверки;
13) реорганизация проверяемого лица и (или) подача проверяемым лицом
документов на банкротство (ликвидацию).
10. Выездная таможенная проверка может назначаться по результатам применения
иных форм таможенного контроля, а также по результатам камеральной таможенной
проверки.
11. В случаях необходимости подтверждения достоверности сведений,
представленных проверяемым лицом, таможенным органом может проводиться встречная
выездная таможенная проверка у лиц, связанных с проверяемым лицом по сделкам
(операциям) с товарами.
Встречная выездная таможенная проверка является внеплановой.
12. Плановые выездные таможенные проверки проводятся не чаще одного раза в
год в отношении одного и того же проверяемого лица.
Плановые выездные таможенные проверки в отношении уполномоченных
экономических операторов проводятся таможенными органами один раз в три года.
Внеплановые выездные таможенные проверки осуществляются без ограничений по
периодичности их проведения.
13. Отбор проверяемых лиц для плановой выездной таможенной проверки
производится с использованием информации, полученной:
1) с использованием информационных ресурсов таможенных органов;
2) по результатам предыдущих проверок, в том числе камеральных проверок;
3) от государственных органов;
4) от банков и организаций, осуществляющих отдельные виды банковских
операций;
5) от таможенных и (или) иных контролирующих государственных органов
государств-членов таможенного союза;
6) из средств массовой информации;
7) из других источников официальным путем.
14. Перед началом проведения плановой выездной таможенной проверки таможенные
органы направляют проверяемому лицу уведомление о проведении плановой выездной
таможенной проверки заказным почтовым отправлением с уведомлением о вручении или
передают такое уведомление иным способом, позволяющим подтвердить факт его
получения.
Возврат почтового отправления с отметкой, свидетельствующей о невручении
письма адресату в связи с отсутствием проверяемого лица по месту нахождения, не
является основанием для отмены плановой выездной таможенной проверки.
Плановая выездная таможенная проверка может быть начата не ранее чем через
пятнадцать календарных дней со дня получения уведомления проверяемым лицом либо со
дня поступления в таможенный орган почтового отправления с отметкой о невручении
письма адресату.
15. Датой начала проведения выездной таможенной проверки считается дата
вручения проверяемому лицу копии предписания о проведении таможенной проверки.
Копия предписания о проведении таможенной проверки вручается проверяемому
лицу должностным лицом таможенного органа либо направляется заказным почтовым
отправлением с уведомлением о вручении.
При вручении копии предписания о проведении таможенной проверки руководитель
проверяемого лица либо его представитель на оригинале предписания о проведении
таможенной проверки делает отметку об ознакомлении, а также о дате и времени
получения копии предписания о проведении таможенной проверки.
В случае отказа от получения копии предписания о проведении таможенной
проверки должностное лицо таможенного органа делает об этом соответствующую запись
в предписании о проведении таможенной проверки.
Отказ проверяемого лица от получения копии предписания о проведении
таможенной проверки, а также возврат почтового отправления с отметкой,
свидетельствующей о невручении письма адресату в связи с отсутствием лица по месту
нахождения, не являются основанием для отмены выездной таможенной проверки. В этом
случае датой начала проверки считается дата записи в предписании о проведении
таможенной проверки об отказе в получении копии предписания о проведении таможенной
проверки либо дата поступления в таможенный орган почтового отправления с отметкой
о невручении письма адресату.
Перед началом проведения выездной таможенной проверки на объекте проверяемого
лица должностные лица таможенного органа обязаны предъявить руководителю
проверяемого лица либо его представителю служебные удостоверения.
16. В период проведения выездной таможенной проверки проверяемое лицо не
вправе вносить изменения и дополнения в проверяемые документы, связанные с его
деятельностью.
17. Срок проведения выездной таможенной проверки не должен превышать двух
месяцев. В указанный срок не включается период времени между датой вручения
проверяемому лицу требования о представлении документов и сведений и датой
получения таких документов и сведений.
Срок проведения выездной таможенной проверки может быть продлен еще на один
месяц по решению таможенного органа, осуществляющего проверку.
При необходимости проведения исследований или экспертиз, направления запросов
в компетентные органы государств-членов таможенного союза или иностранных
государств, восстановления проверяемым лицом документов, необходимых для проведения
проверки, представления дополнительных документов, относящихся к проверяемому
периоду, влияющих на выводы по результатам проверки, проведение проверки может быть
приостановлено по решению руководителя (лица, его замещающего) таможенного органа
или уполномоченного им лица на неограниченный срок.
18. По завершении таможенной проверки должностными лицами таможенного органа
составляется акт таможенной проверки с указанием:
1) места проведения проверки, даты составления акта;
2) должности, фамилии, имени, отчества (при его наличии) должностных лиц
таможенного органа, проводивших проверку;
3) фамилии, имени, отчества (при его наличии) либо полного наименования
проверяемого лица;
4) места нахождения, банковских реквизитов, идентификационного номера
проверяемого лица;
5) фамилии, имени, отчества (при его наличии) руководителя и должностных лиц
проверяемого лица, ответственных за ведение таможенной и финансовой отчетности,
уплату таможенных платежей и налогов, взимаемых таможенными органами;
6) сведений о предыдущей проверке и принятых мерах по устранению ранее
выявленных нарушений таможенного законодательства Республики Казахстан;
7) сведений о документах, представленных проверяемым лицом;
8) подробного описания выявленных правонарушений в сфере таможенного дела со
ссылкой на соответствующие нормы законодательного акта Республики Казахстан;
9) сведений о результатах проверки, решений, принятых при проведении
таможенной проверки;
10) таможенного органа, проводившего таможенную проверку;
11) формы таможенной проверки.
19. Датой завершения выездной таможенной проверки считается дата составления
акта таможенной проверки, оформленного по результатам таможенной проверки, который
составляется в двух экземплярах и подписывается должностными лицами, проводившими
таможенную проверку, и утверждается руководителем (лицом, его замещающим)
таможенного органа, проводившего таможенную проверку.
Первый экземпляр такого документа приобщается к материалам таможенной
проверки, второй экземпляр не позднее пяти календарных дней с даты завершения
таможенной проверки вручается проверяемому лицу или направляется заказным почтовым
отправлением с уведомлением о вручении.
20. В случае, если по завершении таможенной проверки не установлены нарушения
законодательства Республики Казахстан, в акте проверки производится соответствующая
запись.
21. К акту таможенной проверки прилагаются копии документов, расчеты,
произведенные должностным лицом таможенного органа, и другие материалы, полученные
в ходе таможенной проверки.
22. Акт проверки регистрируется в специальном журнале регистрации актов
проверок, который должен быть пронумерован, прошнурован и скреплен печатью
таможенного органа.
23. В случае несогласия проверяемого лица с результатами таможенной проверки
в акте проверки производится соответствующая запись.
24. По результатам таможенной проверки, при проведении которой были выявлены
нарушения таможенного законодательства таможенного союза и (или) законодательства
Республики Казахстан, выносится уведомление о погашении задолженности по таможенным
платежам, налогам и пеням и (или) требование об устранении нарушений по формам,
установленным уполномоченным органом в сфере таможенного дела.
Уведомление выносится в случаях, когда по результатам таможенной проверки
выявлены нарушения, повлиявшие на обязанности по уплате таможенных платежей,
налогов.
Требование об устранении нарушений, выявленных в ходе таможенной проверки,
выносится в случаях, когда по результатам таможенной проверки выявлены нарушения,
не повлиявшие на обязанности по уплате таможенных платежей, налогов.
25. Уведомление направляется проверяемому лицу в соответствии с порядком,
предусмотренным статьей 160 настоящего Кодекса.
26. Требование об устранении нарушений вручается или направляется
проверяемому лицу одновременно с актом таможенной проверки.
Срок исполнения требования об устранении нарушений составляет не более
тридцати календарных дней со дня, следующего за днем вручения требования
проверяемому лицу.
27. Проверяемое лицо имеет право обжаловать результаты проверки в порядке и
сроки, которые предусмотрены настоящим Кодексом.
28. Настоящая статья не распространяется на случаи, предусмотренные статьями
201, 208 и 210 настоящего Кодекса.
Статья 222. Доступ должностных лиц таможенного органа на
объект проверяемого лица для проведения
выездной таможенной проверки
1. Проверяемое лицо при предъявлении должностными лицами таможенного органа
предписания о проведении таможенной проверки и служебных удостоверений обязано
обеспечить доступ указанных лиц на объект проверяемого лица (за исключением жилых
помещений) для проведения выездной таможенной проверки.
2. Если законодательством Республики Казахстан установлен специальный порядок
доступа должностных лиц государственных органов на отдельные объекты, то такой
доступ проводится в порядке, определяемом этим законодательством.
3. Проверяемое лицо вправе отказать должностным лицам таможенного органа в
доступе на объект в случаях, если:
1) предписание о проведении таможенной проверки и (или) служебные
удостоверения не предъявлены;
2) должностные лица таможенных органов и должностные лица иных контролирующих
государственных органов, привлеченные к таможенной проверке, не указаны в
предписании о проведении таможенной проверки;
3) должностные лица не имеют специального разрешения на доступ на объект,
если такое разрешение необходимо в соответствии с законодательством Республики
Казахстан.
4. При отказе проверяемого лица в доступе должностных лиц, проводящих
выездную таможенную проверку, на объект, составляется протокол.
5. Протокол подписывается должностными лицами, проводящими проверку,
проверяемым лицом либо его представителем.
При отказе от подписания указанного протокола проверяемое лицо обязано дать
письменное объяснение о причине отказа.
Копия протокола вручается проверяемому лицу либо его представителю.
В случае необоснованного отказа проверяемого лица обеспечить доступ
должностных лиц таможенных органов и должностных лиц иных контролирующих
государственных органов, привлеченных к таможенной проверке, они вправе входить на
объект с пресечением сопротивления и вскрытием запертых помещений в присутствии
двух понятых. Обо всех случаях вхождения на объекты с пресечением сопротивления и
вскрытием запертых помещений таможенные органы уведомляют прокурора в течение
двадцати четырех часов.
Статья 223. Права и обязанности должностных лиц
таможенного органа при проведении таможенной
проверки
1. При проведении таможенной поверки должностные лица таможенного органа
имеют право:
1) требовать, получать и проверять коммерческие, транспортные (перевозочные)
документы, документы бухгалтерского учета и отчетности и другую информацию, в том
числе на электронных носителях, относящуюся к проверяемым товарам;
2) требовать у проверяемых лиц предъявления товаров, в отношении которых
проводится выездная таможенная проверка;
3) требовать представления отчетности для целей таможенного контроля;
4) требовать и получать от банков информацию и документы, касающиеся движения
денег по счетам организаций, необходимые для проведения таможенной проверки, в том
числе содержащие банковскую тайну в соответствии с законодательством Республики
Казахстан;
5) запрашивать и получать от налоговых, иных государственных органов
необходимые информацию и документы, в том числе составляющие коммерческую,
банковскую, налоговую и иную охраняемую законом тайну в соответствии с
законодательством Республики Казахстан;
6) проводить в порядке, установленном законодательством Республики Казахстан,
инвентаризацию (требовать проведения инвентаризации) товаров при проведении
выездных таможенных проверок;
7) направлять международные запросы в связи с проведением таможенной
проверки;
8) доступа на объекты проверяемого лица с предъявлением предписания о
проведении таможенной проверки и служебных удостоверений;
9) осуществлять отбор проб и образцов товаров с составлением акта при
проведении выездных таможенных проверок в соответствии с главой 25 настоящего
Кодекса;
10) изымать у проверяемого лица документы либо их копии с составлением акта
изъятия при проведении выездных таможенных проверок;
11) налагать арест на товары или изымать их в порядке, установленном
законодательством Республики Казахстан, на срок проведения выездной таможенной
проверки для пресечения действий, направленных на отчуждение товаров либо
распоряжение иным способом товарами, в отношении которых проводится выездная
таможенная проверка;
12) опечатывать помещения, в которых находятся товары;
13) проводить иные действия, предусмотренные законодательством таможенного
союза и законодательством Республики Казахстан;
14) опечатывать товары и транспортные средства;
15) проверять при проведении выездной таможенной проверки у представителей
проверяемого лица документы, удостоверяющие личность.
2. Должностные лица таможенных органов при проведении таможенных проверок
обязаны:
1) соблюдать права и законные интересы проверяемого лица, не допускать
причинения вреда проверяемым лицам неправомерными решениями и действиями
(бездействиео( �
2) не нарушать установленный режим работы проверяемого лица в период
проведения выездной таможенной проверки;
3) использовать исключительно в таможенных целях любую информацию, полученную
в ходе проведения таможенных проверок;
4) не разглашать конфиденциальные сведения и сведения, составляющие
налоговую, банковскую и иную охраняемую законом тайну, ставшие известными при
осуществлении таможенных проверок;
5) предоставлять по требованию проверяемого лица необходимую информацию о
положениях таможенного законодательства Республики Казахстан, касающихся порядка
проведения выездных таможенных проверок;
6) обеспечить сохранность документов, полученных и составленных в ходе
проведения таможенных проверок, не разглашать их содержание без согласия
проверяемого лица, за исключением случаев, предусмотренных законодательством
Республики Казахстан;
7) информировать проверяемое лицо о его правах и обязанностях при проведении
таможенного контроля после выпуска товаров, в том числе при назначении и проведении
экспертизы (исследования), при взятии проб и образцов товаров;
8) исполнять иные обязанности, предусмотренные таможенным законодательством
таможенного союза и Республики Казахстан.
Статья 224. Права и обязанности проверяемого лица при
проведении таможенной проверки
1. Проверяемое лицо при проведении таможенной проверки вправе:
1) запрашивать и получать от таможенных органов информацию о положениях
таможенного законодательства Республики Казахстан, касающихся порядка проведения
таможенных проверок;
2) представлять все имеющиеся в его распоряжении документы и сведения,
подтверждающие факт выпуска товаров, а также соблюдение таможенного
законодательства таможенного союза и законодательства Республики Казахстан;
3) обжаловать решения и действия (бездействие) таможенных органов в порядке,
установленном настоящим Кодексом;
4) пользоваться иными правами, предусмотренными законодательством таможенного
союза и таможенным законодательством Республики Казахстан.
2. Проверяемое лицо при проведении таможенной проверки обязано:
1) предъявлять товары, в отношении которых проводится таможенная проверка;
2) представлять по требованию таможенного органа в установленные сроки
сведения и документы независимо от того, на каком носителе информации они
находятся, с приложением на бумажном носителе;
3) обеспечить беспрепятственный доступ должностных лиц, проводящих выездную
таможенную проверку, на объекты проверяемого лица и предоставить рабочее место;
4) сделать отметку о получении на оригинале предписания о проведении
таможенной проверки;
5) в случае, если необходимая для целей таможенной проверки документация
составлена на ином языке, чем на казахском и русском языках, представить
проверяющим должностным лицам таможенного органа перевод указанной документации;
6) определить круг лиц, ответственных за предоставление информации
проверяющим должностным лицам таможенного органа, не позднее двух календарных дней
со дня предъявления предписания о проведении таможенной проверки;
7) обеспечивать должностным лицам таможенных органов, проводящим выездную
таможенную проверку, доступ к документам (информации), необходимым для проведения
выездной таможенной проверки;
8) исполнять иные обязанности, предусмотренные таможенным законодательством
таможенного союза и Республики Казахстан.
Статья 225. Представление документов и сведений для целей
проведения таможенной проверки
1. Налоговые и иные государственные органы представляют по запросу таможенных
органов необходимые документы и сведения, касающиеся регистрации юридических лиц,
уплаты и исчисления налогов, бухгалтерскую отчетность и иные документы и сведения,
в том числе составляющие коммерческую, банковскую, налоговую тайну, с соблюдением
требований законодательства Республики Казахстан по защите государственной,
коммерческой, банковской, налоговой и иной охраняемой законом тайны.
2. Банки представляют по запросу таможенного органа документы и сведения,
касающиеся движения денег по счетам организаций, необходимые для проведения
таможенной проверки, в том числе содержащие банковскую тайну в соответствии с
законодательством Республики Казахстан.
Глава 25. ТАМОЖЕННАЯ ЭКСПЕРТИЗА ПРИ ПРОВЕДЕНИИ
ТАМОЖЕННОГО КОНТРОЛЯ Статья 226. Основные понятия, используемые в настоящей
главе
В настоящей главе используются основные понятия:
1) таможенная экспертиза - организация и проведение исследований,
осуществляемых таможенными экспертами и (или) иными экспертами с использованием
специальных и (или) научных познаний для решения задач в сфере таможенного дела;
2) организация, проводящая таможенные экспертизы, - таможенный орган (его
региональные подразделения) и иные организации, уполномоченные на проведение
таможенной экспертизы;
3) объект таможенной экспертизы - товары, транспортные средства, средства
идентификации, таможенные, коммерческие и транспортные (перевозочные) документы и
иные документы, а также сведения, содержащиеся в этих документах, имеющие отношение
к товарам, направляемые на таможенную экспертизу;
4) таможенный эксперт - должностное лицо таможенного органа, уполномоченное
на проведение таможенной экспертизы;
5) заключение таможенного эксперта (эксперта) - документ, содержащий
результаты проведенного исследования и выводы таможенной экспертизы в виде ответов
на поставленные вопросы, оформленный в порядке, установленном уполномоченным
органом в сфере таможенного дела;
6) проба - товар или часть товара, оптимально необходимая, установленная
документацией по стандартизации, характеризирующая состав и свойства всего объема
представляемого и исследуемого товара;
7) образец - единица товара (продукции), соответствующая структуре, составу и
свойствам всей партии, серии товара (продукции), либо единичный объект,
представляемый в письменной и иных формах отображения, отбор которого в целях
дальнейшего исследования фиксируется в установленном порядке.
Статья 227. Назначение таможенной экспертизы
1. Таможенная экспертиза проводится как в помещениях организации, проводящей
таможенную экспертизу, так и вне их пределов, если это необходимо, с учетом
особенностей исследования либо невозможности доставить объект таможенной
экспертизы.
2. Таможенная экспертиза назначается в случаях, если для разъяснения
возникающих вопросов при совершении таможенных операций требуются специальные и
(или) научные познания.
3. Таможенная экспертиза назначается таможенными органами и проводится
таможенными экспертами, а также экспертами иных уполномоченных организаций.
Назначение таможенной экспертизы в иные уполномоченные организации
производится только в случае невозможности проведения такой экспертизы таможенными
экспертами.
В качестве эксперта может быть назначено любое лицо, обладающее необходимыми
специальными и (или) научными познаниями для дачи заключения таможенного эксперта
(эксперта).
Эксперт, не являющийся должностным лицом таможенных органов, привлекается для
проведения таможенной экспертизы в соответствии с законодательством Республики
Казахстан.
4. Таможенная экспертиза назначается в отношении товаров, в том числе
транспортных средств, таможенных, транспортных (перевозочных), коммерческих и иных
документов, необходимых для совершения таможенных операций, и средств их
идентификации.
5. Уполномоченное должностное лицо таможенного органа принимает в письменной
форме решение о назначении таможенной экспертизы, в котором указываются основания
для ее проведения, фамилия, имя, отчество (при его наличии) эксперта или
наименование организации либо таможенного органа, в котором проводится таможенная
экспертиза, вопросы, поставленные перед таможенным экспертом (экспертом), перечень
материалов и документов, предоставляемых в распоряжение таможенного эксперта
(эксперта).
В решении также указывается о предупреждении таможенного эксперта (эксперта)
об ответственности за дачу заведомо ложного заключения таможенного эксперта
(эксперта), установленной законами Республики Казахстан.
Форма решения таможенного органа о назначении таможенной
экспертизы утверждается уполномоченным органом в сфере таможенного дела.
6. Руководитель организации, проводящей таможенную экспертизу, или лицо, его
замещающее, возвращает без исполнения решение о назначении таможенной экспертизы,
представленные для проведения таможенной экспертизы материалы, документы, пробы и
образцы в случае:
1) недостаточности информации для проведения таможенной экспертизы;
2) ненадлежащего оформления решения о назначении таможенной экспертизы;
3) несоответствия сохранности упаковки проб или образцов описанию, указанному
в решении о назначении таможенной экспертизы;
4) отсутствия в штате организации, проводящей таможенную экспертизу,
таможенного эксперта требуемой квалификации;
5) отсутствия необходимой материально-технической базы, специальных условий
для проведения таможенной экспертизы;
6) повреждения, порчи либо частичной утраты при доставке, транспортировке
направляемых на таможенную экспертизу проб или образцов;
7) отсутствия и недостаточности проб и образцов товара для проведения
испытаний или исследования.
7. Отказ в проведении таможенной экспертизы оформляется в письменном виде с
указанием причин отказа. Представленные материалы, документы, пробы и образцы
возвращаются таможенному органу, назначившему таможенную экспертизу.
8. Таможенный орган не позднее дня, следующего за днем принятия решения о
назначении таможенной экспертизы, письменно уведомляет декларанта или иное лицо,
обладающее полномочиями в отношении товаров, о назначении таможенной экспертизы.
9. Расходы на проведение таможенной экспертизы возмещаются за счет бюджетных
средств.
Статья 228. Порядок и срок проведения таможенной
экспертизы
1. Порядок проведения таможенной экспертизы определяется решением Комиссии
таможенного союза.
2. Срок проведения таможенной экспертизы не может превышать двадцать рабочих
дней со дня принятия таможенным экспертом (экспертом) материалов к производству.
При проведении исследования двух и более объектов таможенной экспертизы,
требующего применения сравнительных (сопоставительных) методов исследования и
использования различных научно-технических средств, являющегося длительным по
времени, срок таможенной экспертизы продлевается с письменного разрешения
руководителя организации, проводящей таможенную экспертизу или лица, его
замещающего, с указанием причин такого продления на срок, не превышающий срок
временного хранения товаров, если выпуск товаров не осуществляется до получения
результатов таможенной экспертизы.
3. Срок проведения таможенной экспертизы приостанавливается:
в случае наличия ходатайства таможенного эксперта (эксперта) перед таможенным
органом, назначившим таможенную экспертизу, о предоставлении ему дополнительных
материалов, а также проб и (или) образцов;
необходимости получения письменного разрешения от должностного лица
таможенного органа, назначившего таможенную экспертизу, на существенное повреждение
или уничтожение в ходе проведения исследований или испытаний представленных на
таможенную экспертизу товаров, документов, проб или образцов, которые подлежат
возврату таможенному органу, назначившему таможенную экспертизу;
отсутствия по уважительной причине (временная нетрудоспособность,
командировка) таможенного эксперта (эксперта), приступившего к проведению
таможенной экспертизы.
4. По результатам таможенной экспертизы выдается заключение таможенного
эксперта (эксперта).
Статья 229. Порядок привлечения для проведения таможенной
экспертизы эксперта (специалиста), не
являющегося должностным лицом таможенных
органов
1. Порядок привлечения для проведения таможенной экспертизы эксперта
(специалиста), не являющегося должностным лицом таможенных органов, определяется
уполномоченным органом в сфере таможенного дела.
2. Эксперт (специалист), не являющийся должностным лицом таможенных органов,
обязан представить в таможенный орган, назначивший таможенную экспертизу,
документы, подтверждающие наличие у эксперта (специалиста) необходимых специальных
и (или) научных познаний.
Статья 230. Права и обязанности таможенного эксперта
(эксперта)
1. Таможенный эксперт (эксперт) вправе:
1) знакомиться с материалами, относящимися к проведению таможенной
экспертизы;
2) привлекать с согласия таможенного органа других таможенных экспертов
(экспертов) к производству таможенной экспертизы;
3) отказаться в течение одного рабочего дня со дня получения материалов для
таможенной экспертизы от проведения таможенной экспертизы, если поставленные
вопросы находятся вне его компетенции, или от представления ответов на вопросы, не
входящие в его компетенцию;
4) запросить в письменной форме в течение трех рабочих дней со дня получения
материалов для таможенной экспертизы дополнительные материалы, необходимые для
проведения таможенной экспертизы;
5) получать необходимые для дачи заключения таможенного эксперта (эксперта)
материалы и документы, в том числе пробы и образцы для исследования;
6) по согласованию с должностным лицом таможенного органа, назначившим
таможенную экспертизу, редактировать, уточнять и конкретизировать в соответствии со
своими специальными и (или) научными познаниями и компетенцией вопросы,
поставленные перед ним;
7) использовать научно-техническую информацию из опубликованных специальных и
иных источников;
8) использовать результаты собственных испытаний и исследований и (или)
результаты исследований проб и образцов, проведенных другими исследовательскими или
экспертными организациями;
9) участвовать в проведении таможенного контроля;
10) давать консультации по вопросам таможенной экспертизы.
2. Таможенный эксперт (эксперт) обязан:
1) знакомиться с материалами, относящимися к таможенной экспертизе;
2) включать в заключение таможенного эксперта (эксперта) выводы об
обстоятельствах, имеющих значение для таможенных целей, по поводу которых не были
поставлены вопросы;
3) проводить исследования представленных на таможенную экспертизу проб и
образцов при соблюдении их допустимости и достоверности, представлять заключение
таможенного эксперта (эксперта) на основании полной, всесторонней и объективной
оценки результатов исследований;
4) не разглашать сведения, полученные в результате проведения таможенной
экспертизы, не использовать их в иных целях и не передавать третьим лицам, за
исключением случаев, предусмотренных законодательством Республики Казахстан;
5) соблюдать установленные сроки проведения таможенной экспертизы.
3. В случае неисполнения или ненадлежащего исполнения своих обязанностей
таможенный эксперт (эксперт) несет ответственность в соответствии с законами
Республики Казахстан.
Статья 231. Права декларанта, иного лица, обладающего
полномочиями в отношении товаров, и их
представителей при назначении и проведении
таможенной экспертизы
1. При назначении и проведении таможенной экспертизы декларант, иное лицо,
обладающее полномочиями в отношении товаров, и их представители вправе:
1) заявлять ходатайства таможенному органу, назначившему таможенную
экспертизу, о постановке дополнительных вопросов таможенному эксперту (эксперту)
для получения по ним заключения таможенного эксперта (эксперта);
2) знакомиться с заключением таможенного эксперта (эксперта) и получать копию
такого заключения в таможенном органе, назначившим таможенную экспертизу;
3) присутствовать при отборе проб или образцов таможенными органами для
проведения таможенной экспертизы;
4) ходатайствовать о проведении дополнительной или повторной таможенной
экспертизы.
2. В случае удовлетворения ходатайства декларанта, иного лица, обладающего
полномочиями в отношении товаров, или их представителя должностное лицо таможенного
органа, назначившее таможенную экспертизу, выносит соответствующее решение.
При отказе в удовлетворении ходатайства должностное лицо таможенного органа
должно в письменной форме мотивированно сообщить об этом лицу, подавшему
ходатайство.
Статья 232. Заключение таможенного эксперта (эксперта)
1. В заключении таможенного эксперта (эксперта) указываются:
1) место, номер и дата проведения таможенной экспертизы;
2) основание для проведения таможенной экспертизы;
3) фамилия, имя, отчество (при его наличии) таможенного эксперта (эксперта),
проводившего таможенную экспертизу, и его квалификация;
4) отметка, удостоверенная подписью таможенного эксперта (эксперта), о том,
что он предупрежден об административной или уголовной ответственности за дачу
заведомо ложного заключения таможенного эксперта (эксперта) при проведении
таможенной экспертизы, которая заверяется печатью организации, проводившей
таможенную экспертизу;
5) вопросы, поставленные перед таможенным экспертом (экспертоо( �
6) перечень документов, материалов, проб и образцов, представленных
таможенному эксперту (эксперту) для проведения таможенной экспертизы;
7) содержание и результаты исследований с указанием примененных методов,
использованных приборов и оборудования, оценка результатов исследований, выводы по
поставленным вопросам и их обоснование.
2. Материалы и документы, иллюстрирующие заключение таможенного эксперта
(эксперта) или нескольких экспертов, прилагаются к такому заключению и служат его
составной частью.
Приложения и (или) иллюстративные материалы подписываются таможенным
экспертом (экспертом) и удостоверяются печатью организации, проводившей таможенную
экспертизу.
Если таможенная экспертиза проводилась при участии нескольких экспертов,
заключение таможенного эксперта (эксперта) подписывается всеми экспертами и
заверяется печатью организации, проводившей таможенную экспертизу.
Выводы в заключении таможенного эксперта (эксперта) излагаются в виде ответов
на поставленные вопросы, при этом последовательность ответов должна соответствовать
последовательности поставленных вопросов.
3. Заключение таможенного эксперта (эксперта) оформляется в письменной форме
в двух экземплярах, один экземпляр остается в организации, проводившей таможенную
экспертизу, второй экземпляр направляется таможенному органу, назначившему
таможенную экспертизу.
Статья 233. Виды таможенной экспертизы
1. В целях таможенного контроля проводятся следующие виды таможенной
экспертизы: идентификационная, товароведческая, материаловедческая,
технологическая, криминалистическая и иные экспертизы, в производстве которых
возникает необходимость.
2. В зависимости от числа привлекаемых таможенных экспертов (экспертов)
назначается единоличная, комиссионная или комплексная таможенная экспертиза.
Единоличная таможенная экспертиза проводится таможенным экспертом (экспертом)
единолично.
Комиссионная таможенная экспертиза проводится комиссией таможенных экспертов
(экспертов) одной специальности. При разногласиях между таможенными экспертами
(экспертами) каждый из них или часть экспертов вправе представить отдельное
заключение таможенного эксперта (эксперта).
Комплексная таможенная экспертиза проводится комиссией таможенных экспертов
(экспертов) в случаях, когда для установления обстоятельств, имеющих значение для
дела, необходимы исследования на основе использования знаний различных
специальностей в пределах компетенции таможенных экспертов (экспертов). Каждый
таможенный эксперт (эксперт) подписывает ту часть заключения таможенного эксперта
(эксперта), по которой проводил таможенную экспертизу.
3. Таможенная экспертиза подразделяется на первичную, дополнительную и
повторную.
Первичная таможенная экспертиза проводится по обращению таможенного органа
для изучения объектов, проб и образцов.
Дополнительная таможенная экспертиза назначается по вновь открывшимся
обстоятельствам. Производство дополнительной таможенной экспертизы поручается тому
же или другому таможенному эксперту (эксперту).
Повторная таможенная экспертиза проводится в случаях несогласия декларанта, а
также таможенного органа, назначившего таможенную экспертизу, с заключением
таможенного эксперта (эксперта) по результатам первичной и (или) дополнительной
таможенных экспертиз.
Повторная таможенная экспертиза поручается комиссии, состоящей из двух и
более таможенных экспертов (экспертов), за исключением таможенного эксперта
(экспертов), проводившего (проводивших) первичную и (или) дополнительную таможенные
экспертизы. Таможенные эксперты (эксперты), проводившие первичную и (или)
дополнительную таможенные экспертизы, могут присутствовать при проведении повторной
таможенной экспертизы и давать комиссии пояснения, однако в исследовании и
составлении заключения таможенного эксперта (эксперта) они не участвуют.
Порядок проведения повторной таможенной экспертизы определяется решением
Комиссии таможенного союза.
При проведении дополнительной и повторной таможенных экспертиз таможенному
эксперту (эксперту) в обязательном порядке представляются результаты первичной
таможенной экспертизы.
Статья 234. Пробы и образцы товаров
1. В целях осуществления таможенной экспертизы должностное лицо таможенного
органа производит отбор проб и образцов товаров при проведении таможенной проверки
и таможенного декларирования, предусмотренных статьями 223 и 299 настоящего
Кодекса. Отбор проб и образцов товаров осуществляется в присутствии декларанта либо
лица, осуществляющего деятельность в сфере таможенного дела, или их представителей,
за исключением случаев, указанных в пункте 2 настоящей статьи. Порядок отбора проб
и образцов товаров должностными лицами таможенных органов устанавливается
Правительством Республики Казахстан.
При необходимости использования специальных и (или) научных познаний и
применения технических средств отбор проб и образцов товаров проводится с участием
таможенного эксперта (эксперта). Основанием для участия таможенного эксперта
(эксперта) в отборе проб и образцов товаров является ходатайство должностного лица
таможенного органа в организацию, проводящую таможенную экспертизу.
2. Если при осуществлении таможенного декларирования декларант либо лицо,
осуществляющее деятельность в сфере таможенного дела, или их представители
отсутствуют, в случаях, указанных в пункте 5 статьи 205 настоящего Кодекса, то
должностное лицо таможенного органа вправе самостоятельно производить отбор проб и
образцов товаров в присутствии двух понятых.
В случае письменного отказа декларанта или участника внешнеэкономической
деятельности при осуществлении таможенной проверки от проведения отбора проб и
образцов товаров или от участия в нем должностное лицо таможенного органа
производит самостоятельно отбор проб и образцов товаров в присутствии двух понятых.
3. Пробы и образцы товаров отбираются в минимальных количествах,
обеспечивающих возможность их исследования и соблюдение требований согласно
нормативной документации по стандартизации в соответствии с законодательством
Республики Казахстан.
Об отборе проб и образцов товаров составляется акт в трех экземплярах по
форме, установленной решением Комиссии таможенного союза.
Первый экземпляр остается в таможенном органе; второй экземпляр вместе с
отобранными пробами и образцами товаров направляется в организацию, уполномоченную
на проведение таможенной экспертизы; третий экземпляр подлежит вручению
(направлению) декларанту, иному лицу, обладающему полномочиями в отношении товаров,
или их представителям, если они установлены.
4. Декларант, иное лицо, обладающее полномочиями в отношении товаров, или их
представители принимают участие при отборе проб и образцов товаров должностными
лицами таможенных органов. Указанные лица обязаны оказывать содействие должностным
лицам таможенных органов при отборе проб и образцов товаров, в том числе
осуществлять за свой счет необходимые грузовые и иные операции. В отсутствии
декларанта, лица, обладающего полномочиями в отношении товаров, или их
представителя пробы и образцы товара могут отбираться должностными лицами
таможенных органов в случае его неявки по истечению десяти календарных дней после
представления товаров, а также при обстоятельствах, не терпящих отлагательства. В
таких случаях отбор проб и образцов товаров осуществляется в присутствии двух
понятых с составлением акта об отборе проб и образцов товаров.
Пробы и образцы товаров отбираются таможенными органами в отсутствие
декларанта, иного лица, обладающего полномочиями в отношении товаров, или их
представителей в случаях, предусмотренных пунктом 5 статьи 205 настоящего Кодекса.
В таких случаях отбор проб и образцов товаров осуществляется в присутствии
двух понятых.
5. Пробы и (или) образцы товаров упаковываются таким образом, чтобы их
невозможно было извлечь без нарушения целостности упаковки.
6. Таможенный орган не возмещает расходы, возникшие у декларанта, иного лица,
обладающего полномочиями в отношении товаров, или их представителей в результате
отбора проб и образцов товаров.
7. По окончании таможенной экспертизы пробы и образцы возвращаются
должностному лицу таможенного органа, назначившему таможенную экспертизу, за
исключением случаев, когда:
пробы и образцы товаров были израсходованы в процессе исследования либо
уничтожены в результате исследований и (или) испытаний;
выявлено несоответствие состава товаров, указанного в товаросопроводительных
документах, составу товаров, полученному в ходе проведения таможенной экспертизы, в
результате чего такие пробы и образцы оставлены на хранение, срок которого
определен нормативной документацией по стандартизации;
пробы и образцы товаров подлежат уничтожению или утилизации в соответствии с
законодательством Республики Казахстан.
Сноска. Статья 234 с изменением, внесенным Законом РК от 05.07.2011 № 452-
IV (вводится в действие с 13.10.2011).
Статья 235. Сотрудничество в области экспертной
деятельности
Организация, проводящая таможенные экспертизы, вправе в соответствии с
настоящим Кодексом устанавливать связи с организациями и службами, осуществляющими
экспертную деятельность, с целью проведения совместных научных исследований, обмена
научной и методической информацией, профессиональной подготовки и повышения
квалификации таможенных экспертов.
Статья 236. Проведение таможенной экспертизы с
привлечением таможенных экспертов
государств-членов таможенного союза
1. Таможенный орган, назначивший таможенную экспертизу, вправе
ходатайствовать о привлечении таможенных экспертов государств-членов таможенного
союза в области таможенной экспертизы в порядке, установленном настоящим Кодексом,
по собственной инициативе либо по ходатайству руководителя организации, проводящей
таможенные экспертизы.
2. Проведение таможенной экспертизы с участием таможенных экспертов
государств-членов таможенного союза осуществляется в порядке, установленном
настоящим Кодексом.
Глава 26. ЗАДЕРЖАНИЕ ТОВАРОВ И ДОКУМЕНТОВ НА НИХ
ПРИ ПРОВЕДЕНИИ ТАМОЖЕННОГО КОНТРОЛЯ Статья 237. Товары и документы, подлежащие задержанию при
проведении таможенного контроля
1. При проведении таможенного контроля в случаях, установленных статьями
244, 268, 283, 290, 312, 335, 338, 410 и 466 настоящего Кодекса, должностные лица
таможенных органов задерживают товары и документы на них, которые не являются
предметами преступлений или административных правонарушений.
2. В случае задержания товаров и документов на них таможенным органом
составляется протокол по форме, установленной решением Комиссии таможенного союза.
3. Задержанные товары и документы на них изымаются и хранятся таможенными
органами в течение сроков, установленных настоящим Кодексом.
Задержанные товары размещаются на складах временного хранения или в иных
местах, определенных таможенным органом.
4. При задержании товаров таможенными органами в соответствии с пунктом 3
настоящей статьи расходы по хранению задержанных товаров возмещаются лицами,
указанными в статье 239 настоящего Кодекса, которым фактически возвращаются товары.
Расходы по хранению задержанных товаров, не востребованных такими лицами в сроки,
предусмотренные пунктами 1 и 2 статьи 238 настоящего Кодекса, возмещаются за счет
сумм, полученных от реализации указанных товаров, с учетом положений пункта 1
статьи 241 настоящего Кодекса.
5. Порядок возмещения расходов по хранению задержанных товаров определяется
Правительством Республики Казахстан.
Статья 238. Сроки хранения задержанных товаров и
документов на них
1. Задержанные товары и документы на них, за исключением товаров, указанных в
пункте 2 настоящей статьи, хранятся таможенными органами в течение одного месяца, а
скоропортящиеся продукты - в течение двадцати четырех часов.
2. Товары, запрещенные к ввозу на таможенную территорию таможенного союза или
вывозу за пределы такой территории, и документы на них хранятся таможенными
органами в течение трех суток.
3. Сроки хранения задержанных товаров исчисляются со дня их задержания, а
скоропортящихся продуктов - с момента их задержания.
Статья 239. Возврат задержанных товаров и документов
на них
1. Возврат задержанных товаров и документов на них производится декларантам,
а если декларирование товаров не производилось - собственникам товаров, а в
случаях, когда собственник является иностранным лицом либо сведения о собственнике
товаров у таможенного органа отсутствуют, - лицам, во владении которых товары
находились на момент задержания, с учетом особенностей, установленных в настоящей
статье.
2. Товары, запрещенные к перемещению через таможенную границу таможенного
союза, и документы на них, задержанные при ввозе на таможенную территорию
таможенного союза, возвращаются любому из лиц, указанных в пункте 1 настоящей
статьи, обратившемуся первым в таможенный орган за возвратом таких товаров для
обратного вывоза за пределы этой территории.
3. Товары и документы на них, запрещенные и (или) ограниченные к перемещению
через таможенную границу таможенного союза, задержанные при вывозе с таможенной
территории таможенного союза, возвращаются декларанту или иным лицам для
использования на таможенной территории таможенного союза, если владение этими
товарами допускается законодательством Республики Казахстан.
4. Товары, ограниченные к перемещению через таможенную границу таможенного
союза, и документы на них, задержанные при ввозе на таможенную территорию
таможенного союза, возвращаются декларанту или иным лицам для обратного вывоза за
пределы этой территории, или для использования на таможенной территории таможенного
союза при условии представления таможенному органу документального подтверждения
соблюдения установленного ограничения и помещения товаров под таможенную процедуру
в соответствии с настоящим Кодексом.
5. В иных случаях, не указанных в пунктах 2 - 4 настоящей статьи, задержанные
товары возвращаются после их помещения под одну из таможенных процедур лицам,
поместившим их под эту таможенную процедуру, либо их представителям.
6. При необходимости помещения товаров под таможенную процедуру по запросу
лица, которое правомочно совершать таможенные операции, связанные с помещением
товаров под таможенную процедуру, документы, задержанные вместе с товаром,
возвращаются таможенным органом такому лицу до выпуска товаров.
Статья 240. Действия с задержанными товарами, сроки
хранения которых истекли
1. Товары, задержанные таможенными органами, и не востребованные лицами,
указанными в статье 239 настоящего Кодекса, в сроки, предусмотренные пунктами 1 и 2
статьи 238 настоящего Кодекса, подлежат реализации, а в случаях, установленных
пунктом 3 настоящей статьи, такие товары подлежат уничтожению или иному
использованию.
2. Реализация, уничтожение или иное использование товаров, указанных в пункте
1 настоящей статьи, осуществляются в порядке, установленном Правительством
Республики Казахстан.
3. Товары, расходы по хранению и реализации которых превышают их стоимость, а
также в других случаях, определяемых Правительством Республики Казахстан, подлежат
уничтожению.
Уничтожение, а также возмещение расходов, связанных с хранением и
транспортировкой таких товаров, осуществляются за счет декларанта или иного лица, а
при отсутствии указанных лиц - за счет бюджетных средств в порядке, установленном
бюджетным законодательством Республики Казахстан, если иное не предусмотрено в
отношении отдельных категорий товаров.
Статья 241. Распоряжение суммами, вырученными от
реализации задержанных товаров, сроки хранения
которых истекли
1. Из сумм, полученных от реализации товаров, указанных в пункте 1 статьи 240
настоящего Кодекса, удерживаются в первую очередь суммы в размере таможенных
пошлин, налогов, которые подлежали бы уплате при помещении задержанных товаров под
таможенную процедуру выпуска для внутреннего потребления, исчисленным на день
задержания этих товаров, во вторую очередь - расходы по транспортировке, хранению
товаров и иные расходы, связанные с реализацией этих товаров.
2. Суммы от реализации товаров, исчисленные с учетом удержаний,
предусмотренных пунктом 1 настоящей статьи, возвращаются декларантам, а если
декларирование товаров не производилось - собственникам товаров, при наличии
сведений о них у таможенного органа, при условии, что эти лица обратятся в
таможенные органы в течение трех месяцев со дня, следующего за днем поступления
денег от их реализации, в порядке, установленном Правительством Республики
Казахстан.
Таможенные органы уведомляют лиц, указанных в части первой настоящего пункта,
о наличии подлежащих возврату сумм от реализации товаров.
ОСОБЕННАЯ ЧАСТЬ
РАЗДЕЛ 4. ТАМОЖЕННЫЕ ОПЕРАЦИИ, ПРЕДШЕСТВУЮЩИЕ
ПОДАЧЕ ТАМОЖЕННОЙ ДЕКЛАРАЦИИ
Глава 27. ОСНОВНЫЕ ПОЛОЖЕНИЯ О ПЕРЕМЕЩЕНИИ ТОВАРОВ ЧЕРЕЗ
ТАМОЖЕННУЮ ГРАНИЦУ ТАМОЖЕННОГО СОЮЗА Статья 242. Перемещение товаров через таможенную границу
таможенного союза
1. Все лица на равных основаниях имеют право на перемещение товаров через
таможенную границу таможенного союза с соблюдением положений, установленных
таможенным законодательством таможенного союза и настоящим Кодексом.
2. Товары перемещаются через таможенную границу таможенного союза в порядке,
установленном таможенным законодательством таможенного союза.
Для отдельных категорий товаров, в том числе припасов, товаров для личного
пользования, транспортных средств международной перевозки, настоящим Кодексом и
(или) международными договорами государств-членов таможенного союза могут быть
установлены особенности их перемещения через таможенную границу таможенного союза.
3. Товары, перемещаемые через таможенную границу таможенного союза, подлежат
таможенному контролю в порядке, установленном таможенным законодательством
таможенного союза и настоящим Кодексом.
При проведении таможенного контроля таможенные органы и их должностные лица
не вправе устанавливать требования и ограничения, не предусмотренные таможенным
законодательством таможенного союза и настоящим Кодексом.
4. При ввозе на таможенную территорию таможенного союза и вывозе с этой
территории товаров, необходимых для ликвидации последствий стихийных бедствий,
чрезвычайных ситуаций природного и техногенного характера, продукции военного
назначения, необходимой для выполнения акций по поддержанию мира либо проведению
учений, а также товаров, подвергающихся быстрой порче, живых животных,
радиоактивных материалов, взрывчатых веществ, международных почтовых отправлений,
экспресс-грузов, гуманитарной и технической помощи, сообщений и материалов для
средств массовой информации и других подобных товаров таможенные операции,
предшествующие подаче таможенной декларации, совершаются в первоочередном порядке.
Статья 243. Места перемещения товаров через таможенную
границу таможенного союза
Местами перемещения товаров через таможенную границу таможенного союза
являются пункты пропуска либо иные места, определенные Правительством Республики
Казахстан.
Статья 244. Соблюдение запретов и ограничений при
перемещении товаров через таможенную границу
таможенного союза
1. Перемещение товаров через таможенную границу таможенного союза
осуществляется с соблюдением запретов и ограничений, если иное не установлено
настоящим Кодексом, международными договорами государств-членов таможенного союза,
решениями Комиссии таможенного союза и нормативными правовыми актами Республики
Казахстан, изданными в соответствии с международными договорами Республики
Казахстан, которыми установлены такие запреты и ограничения.
2. Товары, запрещенные к ввозу на таможенную территорию таможенного союза,
прибывшие на таможенную территорию таможенного союза, подлежат немедленному вывозу
с таможенной территории таможенного союза, если иное не предусмотрено
законодательством и (или) международными договорами Республики Казахстан.
Принятие мер по вывозу указанных товаров возлагается на перевозчика либо на
их собственника, если иное не установлено настоящим Кодексом и (или) международными
договорами Республики Казахстан.
3. Товары, запрещенные к вывозу с таможенной территории таможенного союза, не
подлежат фактическому вывозу с таможенной территории таможенного союза, если иное
не предусмотрено международными договорами Республики Казахстан.
4. Если при ввозе на таможенную территорию таможенного союза или вывозе с
такой территории товаров, ограниченных к ввозу или вывозу, не представлены
документы, подтверждающие соблюдение ограничений, применяются положения пунктов 2 и
3 настоящей статьи.
5. В случае невозможности вывоза товаров, указанных в пунктах 2 и 4 настоящей
статьи, или неосуществления их немедленного вывоза эти товары подлежат задержанию в
соответствии с главой 26 настоящего Кодекса.
Статья 245. Пользование и (или) распоряжение товарами,
перемещаемыми через таможенную границу
таможенного союза
1. Пользование и (или) распоряжение товарами, перемещаемыми через таможенную
границу таможенного союза, до их выпуска таможенным органом осуществляется в
порядке и на условиях, установленных таможенным законодательством таможенного
союза.
2. Пользование и (или) распоряжение товарами после их выпуска таможенным
органом осуществляются в соответствии с условиями заявленной таможенной процедуры
или в соответствии с условиями, установленными для отдельных категорий товаров, не
подлежащих в соответствии с настоящим Кодексом помещению под таможенные процедуры.
Статья 246. Товары, пришедшие в негодность, испорченные
или поврежденные
Товары, ввезенные на таможенную территорию таможенного союза, пришедшие в
негодность, испорченные или поврежденные вследствие аварии или действия
непреодолимой силы до совершения таможенных операций, связанных с их помещением под
таможенную процедуру, в том числе в период их временного хранения, а также при
перевозке товаров в соответствии с таможенной процедурой таможенного транзита, в
дальнейшем при совершении в отношении них таможенных операций рассматриваются, как
если бы они были ввезены на таможенную территорию таможенного союза в негодном,
испорченном или поврежденном состоянии.
Статья 247. Взятие проб и образцов товаров
заинтересованными лицами
1. Заинтересованные лица и контролирующие государственные органы с разрешения
таможенного органа вправе отбирать пробы и образцы товаров в случаях, установленных
настоящим Кодексом или законодательством Республики Казахстан.
2. Разрешение на взятие проб и образцов товаров выдается таможенным органом,
если такое взятие:
1) не затрудняет проведение таможенного контроля;
2) не изменяет характеристик товаров;
3) не влечет за собой уклонение от уплаты таможенных пошлин, налогов или
несоблюдение запретов и ограничений.
3. Отдельная таможенная декларация на пробы и образцы товаров не подается при
условии, что они будут указаны в декларации на товары.
Глава 28. ПРИБЫТИЕ ТОВАРОВ НА ТАМОЖЕННУЮ ТЕРРИТОРИЮ
ТАМОЖЕННОГО СОЮЗА
Статья 248. Место и время прибытия товаров на таможенную
территорию таможенного союза
1. Прибытие товаров на таможенную территорию таможенного союза осуществляется
в местах перемещения товаров через таможенную границу таможенного союза (далее -
места прибытия) и во время работы таможенных органов в этих местах.
Отдельные категории товаров могут прибывать на таможенную территорию
таможенного союза только в местах, определенных Правительством Республики
Казахстан.
Товары могут прибывать на таможенную территорию таможенного союза в иных
местах, не являющихся местами прибытия, в случаях и порядке, определенных
Правительством Республики Казахстан.
Перечень мест прибытия направляется таможенными органами в Комиссию
таможенного союза для опубликования, в том числе с использованием информационных
технологий.
2. После пересечения таможенной границы таможенного союза, ввезенные товары
должны быть доставлены перевозчиком в места прибытия или иные места, указанные в
пункте 1 настоящей статьи, и предъявлены таможенному органу. При этом не
допускаются изменение состояния товаров или нарушение их упаковки, а также
изменение, удаление, уничтожение или повреждение наложенных пломб, печатей и иных
средств идентификации.
3. Таможенные органы обязаны предоставлять информацию о местах прибытия, об
установленных ограничениях и о времени работы таможенных органов, в том числе с
использованием информационных технологий.
4. Положения настоящей главы не распространяются на товары, перевозимые
водными и воздушными судами, пересекающими таможенную территорию таможенного союза
без остановки в порту или аэропорту, которые расположены на таможенной территории
таможенного союза, а также на товары, перемещаемые трубопроводным транспортом и по
линиям электропередачи.
Статья 249. Меры, принимаемые при аварии, действии
непреодолимой силы или иных обстоятельствах
1. Если после пересечения таможенной границы таможенного союза доставка
товаров в место прибытия прерывается, а также если водное или воздушное судно
делает вынужденную остановку или посадку на таможенной территории таможенного союза
вследствие аварии, действия непреодолимой силы либо иных обстоятельств,
препятствующих доставке товаров, осуществлению остановки или посадки в
установленных местах, перевозчик обязан принять все меры для обеспечения
сохранности товаров, незамедлительно сообщить в ближайший таможенный орган об этих
обстоятельствах и о месте нахождения товаров, а также перевезти товары или
обеспечить их перевозку (если их транспортное средство международной перевозки
повреждено) в ближайший таможенный орган либо иное место, указанное таможенным
органом.
2. Расходы, возникшие у перевозчика в связи с соблюдением требований
настоящей статьи, таможенными органами не возмещаются.
Статья 250. Уведомление о прибытии товаров на таможенную
территорию таможенного союза
1. Перевозчик обязан уведомить таможенный орган о прибытии на таможенную
территорию таможенного союза путем представления документов и сведений,
предусмотренных статьей 251 настоящего Кодекса, в зависимости от вида транспорта,
на котором осуществляется перевозка товаров.
От имени перевозчика документы могут быть представлены таможенным
представителем либо иными лицами, действующими по поручению перевозчика.
2. Перевозчик, таможенный представитель либо иное заинтересованное лицо
вправе предоставить таможенному органу предварительную информацию о товарах до их
фактического прибытия на таможенную территорию таможенного союза. В случаях,
предусмотренных законодательством и (или) международными договорами государств-
членов таможенного союза, перевозчик обязан предоставить предварительную информацию
о товарах.
3. Перевозчик вправе представить документы в виде электронных документов.
4. При представлении документов, составленных на языке, не являющимся
государственным языком государства-члена таможенного союза, на территорию которого
прибыли товары, перевод сведений, содержащихся в таких документах, обеспечивается
перевозчиком или иным заинтересованным лицом.
Статья 251. Документы и сведения, представляемые
таможенному органу в зависимости от вида
транспорта, на котором осуществляется
перевозка товаров
1. При прибытии товаров на таможенную территорию таможенного союза перевозчик
представляет следующие документы и сведения:
1) при международной перевозке автомобильным транспортом:
документы:
документы на транспортное средство международной перевозки;
транспортные (перевозочные) документы;
документ, сопровождающий международные почтовые отправления при их перевозке,
определенный актами Всемирного почтового союза;
имеющиеся у перевозчика коммерческие документы на перевозимые товары;
сведения:
о государственной регистрации транспортного средства международной перевозки;
наименование и адрес перевозчика товаров;
наименование страны отправления и страны назначения товаров;
наименование и адрес отправителя и получателя товаров;
о продавце и получателе товаров в соответствии с имеющимися у перевозчика
коммерческими документами;
о количестве грузовых мест, об их маркировке и о видах упаковок товаров;
наименование, а также коды товаров в соответствии с Гармонизированной
системой описания и кодирования товаров или Товарной номенклатурой
внешнеэкономической деятельности на уровне не менее чем первых четырех знаков;
вес брутто товаров (в килограммах) либо объем товаров (в кубических метрах),
за исключением крупногабаритных грузов;
о наличии товаров, ввоз которых на таможенную территорию таможенного союза
запрещен или ограничен;
о месте и дате составления международной товаротранспортной накладной;
2) при международной перевозке водными судами:
документы:
общую декларацию;
декларацию о грузе;
декларацию о судовых припасах;
декларацию о личных вещах экипажа судна;
судовую роль;
список пассажиров;
документ, сопровождающий международные почтовые отправления при их перевозке,
определенный актами Всемирного почтового союза;
транспортные (перевозочные) документы;
имеющиеся у перевозчика коммерческие документы на перевозимые товары;
сведения:
о регистрации судна и его национальной принадлежности;
наименование и описание судна;
фамилию капитана;
фамилию и адрес судового агента;
о количестве пассажиров на судне, их фамилии, имена, гражданство
(подданство), даты и места рождения, порт посадки и высадки;
о количестве и составе членов экипажа;
наименование порта отправления и порта захода судна;
наименование, общее количество и описание товаров;
о количестве грузовых мест, об их маркировке и о видах упаковок товаров;
наименование порта погрузки и порта выгрузки товаров;
номера коносаментов или иных документов, подтверждающих наличие и содержание
договора морской (речной) перевозки, на товары, подлежащие выгрузке в данном порту;
наименование портов выгрузки остающихся на борту товаров;
наименование первоначальных портов отправления товаров;
наименование судовых припасов, имеющихся на судне, и указание их количества;
описание размещения товаров на судне;
о наличии (об отсутствии) на борту судна международных почтовых отправлений;
о наличии (об отсутствии) на борту судна товаров, ввоз которых на таможенную
территорию таможенного союза запрещен или ограничен, включая валюту государств-
членов таможенного союза и валютные ценности, которые находятся у членов экипажа,
лекарственные средства, в составе которых содержатся наркотические,
сильнодействующие средства, психотропные и ядовитые вещества, оружие, боеприпасы;
3) при международной перевозке воздушным транспортом:
документы:
стандартный документ перевозчика, предусмотренный международными договорами в
области гражданской авиации (генеральная декларация);
документ, содержащий сведения о перевозимых на борту воздушного судна товарах
(грузовая ведомостю( �
документ, содержащий сведения о бортовых припасах;
транспортные (перевозочные) документы;
имеющиеся у перевозчика коммерческие документы на перевозимые товары;
документ, содержащий сведения о перевозимых на борту пассажирах и их багаже
(пассажирская ведомостю( �
документ, сопровождающий международные почтовые отправления при их перевозке,
определенный актами Всемирного почтового союза;
сведения:
указание знаков национальной принадлежности и регистрационных знаков судна;
номер рейса, указание маршрута полета, пункта вылета, пункта прибытия судна;
наименование эксплуатанта судна;
о количестве членов экипажа;
о количестве пассажиров на судне, их фамилии и инициалы, наименование пунктов
посадки и высадки;
наименование товаров;
номер грузовой накладной, количество мест по каждой грузовой накладной;
наименование пункта погрузки и пункта выгрузки товаров;
о количестве бортовых припасов, погружаемых на судно или выгружаемых с него;
о наличии (об отсутствии) на борту судна международных почтовых отправлений;
о наличии (об отсутствии) на борту судна товаров, ввоз которых на таможенную
территорию таможенного союза запрещен или ограничен, включая валюту государств-
членов таможенного союза и валютные ценности, которые находятся у членов экипажа,
лекарственные средства, в составе которых содержатся наркотические,
сильнодействующие средства, психотропные и ядовитые вещества, оружие, боеприпасы;
4) при международной перевозке железнодорожным транспортом:
документы:
транспортные (перевозочные) документы;
передаточную ведомость на железнодорожный подвижной состав;
документ, содержащий сведения о припасах;
документ, сопровождающий международные почтовые отправления при их перевозке,
определенный актами Всемирного почтового союза;
имеющиеся у перевозчика коммерческие документы на перевозимые товары;
сведения:
наименование и адрес отправителя товаров;
наименование и адрес получателя товаров;
наименование станции отправления и станции назначения товаров;
о количестве грузовых мест, об их маркировке и о видах упаковок товаров;
наименование, а также коды товаров в соответствии с Гармонизированной
системой описания и кодирования товаров или Товарной номенклатурой
внешнеэкономической деятельности не менее чем на уровне первых четырех знаков;
вес брутто товаров (в килограммах);
идентификационные номера контейнеров.
2. Независимо от вида транспорта, на котором осуществляется перевозка, при
уведомлении таможенного органа о прибытии товаров на таможенную территорию
таможенного союза представляются документы, подтверждающие соблюдение запретов и
ограничений, за исключением мер нетарифного регулирования, в соответствии с пунктом
1 статьи 244 настоящего Кодекса.
Статья 252. Таможенные операции, совершаемые в местах
прибытия
1. В местах прибытия могут осуществляться разгрузка и перегрузка (перевалка)
товаров, а также замена транспортного средства, доставившего товар на таможенную
территорию таможенного союза, на другое транспортное средство.
2. Разгрузка и перегрузка (перевалка) товаров, замена транспортного средства,
доставившего товар на таможенную территорию таможенного союза, на другое
транспортное средство осуществляются во время работы таможенного органа и в местах,
специально предназначенных для этих целей, с разрешения таможенного органа,
выдаваемого по запросу заинтересованного лица.
3. В местах прибытия допускается совершение таможенных операций, связанных с
временным хранением товаров, их таможенным декларированием и выпуском в
соответствии с заявленной таможенной процедурой.
4. Перевозчик или иное заинтересованное лицо обязано совершить таможенные
операции, связанные с помещением товаров на временное хранение или их таможенным
декларированием в соответствии с таможенной процедурой, в течение трех часов после
предъявления товаров таможенному органу в месте прибытия.
В отношении товаров, перевозимых железнодорожным или водным транспортом,
перевозчик или иное заинтересованное лицо обязано совершить таможенные операции,
предусмотренные частью первой настоящего пункта, не позднее времени окончания
следующего рабочего дня таможенного органа после предъявления товаров таможенному
органу в месте прибытия.
5. Доставка товаров из места прибытия в определенное таможенным органом
место, если такие товары в месте прибытия не помещены под иную таможенную процедуру
или в отношении них не совершены иные таможенные операции, предусмотренные
таможенным законодательством таможенного союза, осуществляется в соответствии с
таможенной процедурой таможенного транзита.
Статья 253. Возникновение и прекращение обязанности по
уплате ввозных таможенных пошлин, налогов и
срок их уплаты при прибытии товаров на
таможенную территорию таможенного союза
1. При прибытии товаров на таможенную территорию таможенного союза
обязанность по уплате ввозных таможенных пошлин, налогов возникает у перевозчика в
момент пересечения товарами таможенной границы таможенного союза.
2. Обязанность по уплате ввозных таможенных пошлин, налогов при прибытии
товаров на таможенную территорию таможенного союза прекращается у перевозчика:
1) при доставке товаров в место прибытия и размещении на временное хранение
или помещении под таможенную процедуру в месте прибытия, а также при убытии товаров
с таможенной территории таможенного союза, если эти товары после прибытия на
таможенную территорию таможенного союза не покидали места перемещения товаров через
таможенную границу таможенного союза;
2) в случаях, установленных пунктом 2 статьи 129 настоящего Кодекса.
3. При прибытии товаров на таможенную территорию таможенного союза сроком
уплаты ввозных таможенных пошлин, налогов считается:
1) при недоставке товаров в место прибытия - день пересечения товарами
таможенной границы таможенного союза, а если этот день не установлен - день
выявления факта недоставки товаров в место прибытия;
2) при утрате товаров в месте прибытия, за исключением уничтожения
(безвозвратной утраты) вследствие аварии или действия непреодолимой силы, либо в
результате естественной убыли при нормальных условиях перевозки (транспортировки) и
хранения, - день пересечения товарами таможенной границы таможенного союза, а если
этот день не установлен - день выявления факта утраты товаров;
3) при вывозе товаров из места прибытия на остальную часть таможенной
территории таможенного союза без размещения на временное хранение или помещения их
под таможенную процедуру в месте прибытия - день пересечения товарами таможенной
границы таможенного союза, а если этот день не установлен - день выявления факта
такого вывоза.
4. Ввозные таможенные пошлины, налоги подлежат уплате в размерах,
соответствующих суммам ввозных таможенных пошлин, налогов, которые подлежали бы
уплате при помещении товаров под таможенную процедуру выпуска для внутреннего
потребления, исчисленным исходя из ставок таможенных пошлин, налогов, таможенной
стоимости, их физической характеристики в натуральном выражении (количество, масса,
объем или иная характеристика) и рыночного курса валют, устанавливаемого в
соответствии с налоговым законодательством Республики Казахстан и действующего на
день пересечения товарами таможенной границы таможенного союза, а если этот день не
установлен - на день выявления факта недоставки товаров в место прибытия, утраты их
в месте прибытия либо вывоза из места прибытия на таможенную территорию таможенного
союза без размещения на временное хранение или помещения их под таможенную
процедуру в месте прибытия.
Глава 29. УБЫТИЕ ТОВАРОВ С ТАМОЖЕННОЙ ТЕРРИТОРИИ
ТАМОЖЕННОГО СОЮЗА
Статья 254. Место и время убытия товаров с таможенной
территории таможенного союза
1. Убытие товаров с таможенной территории таможенного союза осуществляется в
местах перемещения товаров через таможенную границу таможенного союза (далее -
места убытия) и во время работы таможенных органов в этих местах.
Отдельные категории товаров могут убывать с таможенной территории таможенного
союза только в местах убытия, определенных Правительством Республики Казахстан.
Товары могут убывать с таможенной территории таможенного союза в иных местах,
не являющихся местами убытия, в случаях и порядке, определенных Правительством
Республики Казахстан.
Перечень мест убытия направляется таможенными органами в Комиссию таможенного
союза для опубликования, в том числе с использованием информационных технологий.
2. Таможенные органы обязаны предоставлять информацию о местах убытия, об
установленных ограничениях и о времени работы таможенных органов, в том числе с
использованием информационных технологий.
3. Положения настоящей главы не распространяются на товары, перевозимые
водными или воздушными судами, пересекающими таможенную территорию таможенного
союза без остановки в порту или аэропорту, которые расположены на таможенной
территории таможенного союза, а также на товары, перемещаемые трубопроводным
транспортом и по линиям электропередачи.
Статья 255. Таможенные операции, совершаемые в местах
убытия
1. Для убытия товаров с таможенной территории таможенного союза перевозчик
обязан представить таможенному органу таможенную декларацию либо иной документ,
допускающий их вывоз с таможенной территории таможенного союза, а также документы и
сведения, предусмотренные статьей 251 настоящего Кодекса, в зависимости от вида
транспорта, на котором осуществляется перевозка товаров, если иное не установлено
настоящим Кодексом.
Независимо от вида транспорта, на котором осуществляется перевозка, для
убытия товаров с таможенной территории таможенного союза таможенному органу
представляются документы, подтверждающие соблюдение запретов и ограничений, в
соответствии с пунктом 1 статьи 244 настоящего Кодекса.
Таможенная декларация либо иной документ, допускающий вывоз товаров с
таможенной территории таможенного союза, не представляется для убытия товаров с
таможенной территории таможенного союза, если эти товары после прибытия на
таможенную территорию таможенного союза не покидали места перемещения товаров через
таможенную границу таможенного союза.
2. Перевозчик вправе представить документы в виде электронных документов.
3. От имени перевозчика документы могут быть представлены таможенным
представителем либо иными лицами, действующими по поручению перевозчика.
4. Убытие товаров с таможенной территории таможенного союза допускается с
разрешения таможенного органа.
Разрешение таможенного органа на убытие товаров с таможенной территории
таможенного союза оформляется путем проставления на таможенной декларации либо ином
документе, допускающем их вывоз с таможенной территории таможенного союза, и
транспортных (перевозочных) документах соответствующих отметок таможенного органа.
Статья 256. Требования к товарам при их убытии с
таможенной территории таможенного союза
1. Товары должны быть фактически вывезены с таможенной территории таможенного
союза в том же количестве и состоянии, в котором они находились в момент их
помещения под определенную таможенную процедуру либо на момент прибытия на
таможенную территорию таможенного союза, если эти товары не покидали места
перемещения товаров через таможенную границу таможенного союза, за исключением
случаев, установленных частью второй настоящего пункта.
Допускаются изменения количества и (или) состояния товаров, указанных в части
первой настоящего пункта, вследствие естественного износа или убыли либо вследствие
изменения естественных свойств товаров при нормальных условиях перевозки,
транспортировки и хранения, а также изменения количества товаров вследствие наличия
несливаемых остатков в транспортном средстве.
2. Лица не несут ответственность за несоблюдение положений настоящей статьи в
случае, если утрата либо изменение состояния товаров произошли вследствие аварии
либо действия непреодолимой силы, а в случаях, предусмотренных техническими
регламентами и национальными стандартами, - при изменении сведений о количестве
товаров из-за погрешности методов измерения.
3. Товары таможенного союза могут быть вывезены с таможенной территории
таможенного союза в меньшем количестве, чем количество, заявленное при их помещении
под определенную таможенную процедуру, вне зависимости от причин, по которым
произошло уменьшение количества товаров.
Сноска. Статья 256 с изменениями, внесенными Законом РК от 10.07.2012 № 36-
V(вводится в действие по истечении десяти календарных дней после его первого
официального опубликования).
Статья 257. Меры, принимаемые при аварии, действии
непреодолимой силы или иных обстоятельствах
1. Если доставка товаров из места убытия до места фактического пересечения
таможенной границы таможенного союза прерывается вследствие аварии, действия
непреодолимой силы либо иных обстоятельств, препятствующих такой доставке товаров,
перевозчик обязан принять все меры для обеспечения сохранности товаров,
незамедлительно сообщить в ближайший таможенный орган об этих обстоятельствах и о
месте нахождения товаров, а также перевезти товары или обеспечить их перевозку
(если их транспортное средство международной перевозки повреждено) в ближайший
таможенный орган либо иное место, указанное таможенным органом.
2. Расходы, возникшие у перевозчиков или иных лиц в связи с соблюдением
требований настоящей статьи, таможенными органами не возмещаются.
Статья 258. Возникновение и прекращение обязанности по
уплате ввозных таможенных пошлин, налогов и
срок их уплаты при убытии иностранных товаров
с таможенной территории таможенного союза
1. При убытии иностранных товаров с таможенной территории таможенного союза
обязанность по уплате ввозных таможенных пошлин, налогов возникает у перевозчика с
момента выдачи таможенным органом разрешения на убытие товаров с таможенной
территории таможенного союза.
2. Обязанность по уплате ввозных таможенных пошлин, налогов при убытии
иностранных товаров с таможенной территории таможенного союза прекращается у
перевозчика:
1) при фактическом пересечении товарами таможенной границы таможенного союза;
2) в случаях, установленных пунктом 2 статьи 129 настоящего Кодекса.
3. При убытии иностранных товаров с таможенной территории таможенного союза
сроком уплаты ввозных таможенных пошлин, налогов, если до фактического пересечения
таможенной границы таможенного союза товары были утрачены, за исключением
уничтожения (безвозвратной утраты) вследствие аварии или действия непреодолимой
силы либо в результате естественной убыли при нормальных условиях перевозки
(транспортировки) и хранения, считается день утраты товаров, а если этот день не
установлен - день выдачи таможенным органом разрешения на убытие товаров с
таможенной территории таможенного союза.
4. Ввозные таможенные пошлины, налоги подлежат уплате в размерах,
соответствующих суммам ввозных таможенных пошлин, налогов, которые подлежали бы
уплате при помещении товаров под таможенную процедуру выпуска для внутреннего
потребления, исчисленным исходя из ставок таможенных пошлин, налогов таможенной
стоимости, их физической характеристики в натуральном выражении (количество, масса,
объем или иная характеристика) и рыночного курса валют, устанавливаемого в
соответствии с налоговым законодательством Республики Казахстан и действующего на
день утраты товаров, а если этот день не установлен - на день выдачи таможенным
органом разрешения на убытие товаров с таможенной территории.
Глава 30. ВРЕМЕННОЕ ХРАНЕНИЕ ТОВАРОВ
Статья 259. Общие положения о временном хранении товаров
1. Временным хранением товаров является хранение иностранных товаров под
таможенным контролем в местах временного хранения до их выпуска таможенным органом
в соответствии с заявленной таможенной процедурой либо до совершения иных действий,
предусмотренных таможенным законодательством таможенного союза, без уплаты
таможенных пошлин, налогов.
2. Временное хранение товаров не применяется в отношении товаров,
перемещаемых трубопроводным транспортом и по линиям электропередачи, а также в иных
случаях, предусмотренных таможенным законодательством таможенного союза.
3. Лица, обладающие полномочиями в отношении товаров, или их представители не
вправе пользоваться товарами, находящимися на временном хранении, в том числе
вывозить с территории места временного хранения до их выпуска в соответствии с
заявленной таможенной процедурой либо совершения иных действий, предусмотренных
настоящим Кодексом.
Статья 260. Места временного хранения товаров
1. Местами временного хранения товаров являются:
1) склады временного хранения;
2) склады хранения собственных товаров;
3) таможенные и свободные склады;
4) помещения, открытые площадки и иные территории уполномоченных
экономических операторов;
5) иные места в соответствии со статьей 265 настоящего Кодекса.
2. Складом хранения собственных товаров является помещение и (или) открытая
площадка владельца товаров, предназначенные для временного хранения собственных
товаров, находящихся под таможенным контролем.
Склады хранения собственных товаров должны отвечать следующим требованиям:
1) нахождение в собственности, хозяйственном ведении, оперативном управлении
или аренде помещений и (или) на открытых площадках;
2) наличие необходимых погрузочно-разгрузочных механизмов и специальной
техники, а также сертифицированного весового оборудования, соответствующего
характеру помещаемых товаров и транспортных средств, а в случае помещения газа в
специальные хранилища - наличие соответствующих приборов учета;
3) территория, включая примыкающие погрузочно-разгрузочные площадки, должна
быть обозначена в соответствии с пунктом 3 статьи 186 настоящего Кодекса и иметь
бетонное или асфальтовое покрытие;
4) наличие технически исправных подъездных путей, а также мест для досмотра
товаров, в том числе крытых площадок, оснащенных электрическим освещением;
5) территория, включая примыкающие погрузочно-разгрузочные площадки (одно или
несколько складских помещений и площадок), должна быть единым и неделимым
комплексом, располагаться по одному почтовому адресу и иметь непрерывное ограждение
по всему периметру.
Часть помещения таможенного и свободного склада может использоваться в
качестве склада хранения собственных товаров без включения в реестр владельцев
складов хранения собственных товаров.
В случае использования в качестве склада хранения собственных товаров части
помещения таможенного или свободного склада она должна быть изолирована от
остальной части помещения непрерывным ограждением.
Склады хранения собственных товаров должны использоваться исключительно в
соответствии с требованиями, установленными настоящим Кодексом. Использование
указанных складов в иных целях не допускается.
3. Места временного хранения являются зоной таможенного контроля.
4. Товары, которые могут причинить вред другим товарам или требующие особых
условий хранения, должны храниться в местах временного хранения, специально
приспособленных для хранения таких товаров.
В случае отсутствия в зоне деятельности таможенного органа мест временного
хранения, приспособленных для хранения таких товаров, по письменному заявлению
получателя с разрешения таможенного органа данный товар помещается на временное
хранение в места, определенные получателем, под его ответственность при
обязательном обеспечении уплаты таможенных платежей и налогов.
5. Помещение товаров в места временного хранения подтверждается в
порядке, определяемом Правительством Республики Казахстан.
Статья 261. Порядок включения в реестр владельцев складов
хранения собственных товаров
1. Юридическое лицо признается владельцем склада хранения собственных товаров
после включения в реестр владельцев складов хранения собственных товаров.
2. Для включения в реестр владельцев складов хранения собственных товаров
помещений или открытых площадок лицо подает заявление в произвольной форме в
территориальное подразделение уполномоченного органа в сфере таможенного дела, в
зоне деятельности которого учреждается склад хранения собственных товаров, с
указанием сведений о наименовании заявителя и месте расположения учреждаемого
склада.
3. Владелец вместе с заявлением должен представить следующие документы:
1) оригинал свидетельства о государственной регистрации юридического лица (по
окончании рассмотрения заявления таможенный орган обязан возвратить оригинал
заявителю) либо нотариально засвидетельствованную копию;
2) оригинал документа, подтверждающего регистрацию лица в качестве
налогоплательщика (по окончании рассмотрения заявления таможенный орган обязан
возвратить оригинал заявителю), либо нотариально засвидетельствованную копию;
3) нотариально засвидетельствованные копии учредительных документов;
4) документы, подтверждающие выполнение требований, определенных пунктом 2
статьи 260 настоящего Кодекса;
5) планы территорий, планы и чертежи помещения или открытой площадки,
предназначенных для учреждения склада хранения собственных товаров.
4. Заявление рассматривается территориальным подразделением уполномоченного
органа в сфере таможенного дела в течение пятнадцати календарных дней со дня его
регистрации.
Должностное лицо территориального подразделения уполномоченного органа в
сфере таможенного дела производит осмотр помещений и территорий заявителя
согласно пункту 3 статьи 208 настоящего Кодекса на соответствие требованиям,
определенным пунктом 2 статьи 260 настоящего Кодекса.
5. Решение о включении в реестр оформляется приказом руководителя (лица, его
замещающего) территориального подразделения уполномоченного органа в сфере
таможенного дела и вступает в силу со дня принятия приказа.
6. Решение об отказе во включении в реестр владельцев складов хранения
собственных товаров принимается в случае непредставления всех документов, указанных
в пунктах 2 и 3 настоящей статьи, или несоответствия заявителя требованиям,
установленным настоящим Кодексом. После устранения заявителем данных нарушений
заявление рассматривается в порядке, установленном настоящим Кодексом.
7. В случае включения или отказа во включении лица в реестр владельцев
складов хранения собственных товаров территориальное подразделение уполномоченного
органа в сфере таможенного дела уведомляет заявителя в письменной форме.
8. При перерегистрации лица владелец склада хранения собственных товаров
обязан уведомить территориальное подразделение уполномоченного органа в сфере
таможенного дела о факте перерегистрации.
Статья 262. Обязанности владельцев складов хранения
собственных товаров
Владельцы складов хранения собственных товаров обязаны:
1) обустроить помещение или открытую площадку надлежащим образом, необходимым
для обеспечения таможенного контроля в соответствии с требованиями,
установленными статьей 260 настоящего Кодекса;
2) исключить возможность изъятия из помещения или открытой площадки, помимо
таможенного контроля, товаров и транспортных средств, находящихся на временном
хранении;
3) обеспечить сохранность товаров и (или) транспортных средств, находящихся в
помещении или на открытой площадке;
4) содействовать осуществлению таможенного контроля;
5) вести учет (в том числе с использованием автоматизированной формы контроля
и учета) и представлять таможенному органу отчетность о поступающих, хранящихся,
вывозимых товарах и (или) транспортных средствах в порядке, определяемом
Правительством Республики Казахстан;
6) исключить доступ посторонних лиц к хранимым товарам и (или) транспортным
средствам без разрешения таможенных органов;
7) выполнять требования таможенных органов, включая обеспечение доступа к
хранимым товарам и (или) транспортным средствам должностных лиц таможенных органов
по их требованию;
8) уплачивать таможенные платежи и налоги при утрате товаров либо передаче
другим лицам без разрешения таможенного органа;
9) уведомлять в письменной форме таможенный орган о производстве ремонтных
работ, об увеличении либо уменьшении площади склада хранения собственных товаров с
указанием срока, в течение которого они планируют выполнять эти работы.
Статья 263. Приостановление деятельности владельца склада
хранения собственных товаров
1. Деятельность владельца склада хранения собственных товаров
приостанавливается территориальным подразделением уполномоченного органа в сфере
таможенного дела, в зоне деятельности которого учрежден склад:
1) по заявлению владельца склада хранения собственных товаров о производстве
ремонтных работ, об увеличении либо уменьшении площади склада хранения собственных
товаров - на срок, определенный владельцем склада хранения собственных товаров;
2) при несоблюдении владельцем склада хранения собственных товаров требований
и обязанностей, установленных настоящим Кодексом к складам хранения собственных
товаров, - на срок до одного месяца.
2. Решение о приостановлении деятельности владельца склада хранения
собственных товаров оформляется приказом руководителя (лицом, его замещающим)
территориального подразделения уполномоченного органа в сфере таможенного дела, в
зоне деятельности которого учрежден склад, с указанием причины такого
приостановления.
3. Деятельность владельца склада хранения собственных товаров возобновляется
при устранении причин, по которым его действие было приостановлено.
Статья 264. Исключение из реестра владельцев складов
хранения собственных товаров
1. Основаниями для исключения из реестра владельцев складов хранения
собственных товаров являются:
1) неоднократные нарушения в течение шести последовательных месяцев
требований и обязанностей, установленных настоящим Кодексом;
2) ликвидация юридического лица в соответствии с законодательством Республики
Казахстан;
3) реорганизация юридического лица, за исключением преобразования;
4) неустранение причин, по которым действие решения ранее было
приостановлено, в течение срока, установленного в подпункте 2) пункта 1 статьи 263
настоящего Кодекса;
5) прекращение или изменение имущественных прав в отношении склада хранения
собственных товаров;
6) заявление владельца склада хранения собственных товаров.
2. Решение об исключении из реестра владельцев складов хранения собственных
товаров оформляется приказом руководителя (лица, его замещающего) территориального
подразделения уполномоченного органа в сфере таможенного дела, в зоне деятельности
которого учрежден склад, с указанием причины такого прекращения.
В течение пяти рабочих дней со дня принятия приказа соответствующая
информация в письменной форме доводится до сведения владельца.
3. При исключении лица из реестра владельцев складов хранения собственных
товаров хранящиеся в них товары подлежат перемещению на склад временного хранения в
течение тридцати календарных дней со дня, следующего за днем принятия приказа,
определенного пунктом 2 настоящей статьи.
Статья 265. Временное хранение товаров и транспортных
средств в иных местах
1. По письменному заявлению лица, обладающего полномочиями в отношении
товара, временное хранение товаров и транспортных средств осуществляется на:
1) складе получателя, не включенного в реестр владельцев мест или складов
временного хранения;
2) автомобильных транспортных средствах при условии нахождения транспортного
средства на территории, принадлежащей получателю или используемой им на праве
аренды;
3) железнодорожных транспортных средствах, находящихся на участке
железнодорожного пути, который является собственностью лица, обладающего
полномочиями в отношении товара, либо используется указанным лицом на праве аренды.
2. Временное хранение товаров и транспортных средств в соответствии с пунктом
1 настоящей статьи осуществляется при обязательном обеспечении уплаты таможенных
пошлин, налогов в соответствии с главой 16 настоящего Кодекса.
3. Временное хранение товаров на транспортных средствах, соответствующих
требованиям статьи 325 настоящего Кодекса, осуществляется при обеспечении
целостности средств идентификации на протяжении всего срока временного хранения
таких товаров.
4. При временном хранении товаров и транспортных средств в соответствии с
пунктом 1 настоящей статьи лицо, обладающее полномочиями в отношении товара,
обязано обеспечить соблюдение требований, установленных статьей 260 настоящего
Кодекса.
Статья 266. Документы, подтверждающие помещение товаров и
транспортных средств на временное хранение
1. В качестве документов, подтверждающих помещение товаров и транспортных
средств на временное хранение, таможенный орган, расположенный в пункте пропуска,
принимает копии транспортных (перевозочных) и коммерческих документов, а таможенный
орган назначения принимает транзитную декларацию или иные документы, определенные
международными договорами Республики Казахстан.
2. Прием и регистрация документов, подтверждающих помещение товаров и
транспортных средств на временное хранение, осуществляются в порядке, установленном
Правительством Республики Казахстан.
Статья 267. Таможенные операции, связанные с помещением
товаров на временное хранение
1. Для помещения товаров на временное хранение перевозчик, иные лица,
обладающие полномочиями в отношении товаров, или их представители представляют в
таможенный орган транспортные (перевозочные), коммерческие и (или) таможенные
документы, содержащие сведения о товарах, отправителе (получателе) товаров, стране
их отправления (назначения).
Такие документы могут быть представлены в таможенный орган в виде электронных
документов.
2. Таможенный орган регистрирует документы, представленные для помещения
товаров на временное хранение в срок не более одного часа после подачи таких
документов таможенному органу с выдачей лицу, указанному в пункте 1 настоящей
статьи, подтверждения о регистрации документов.
3. Со дня регистрации таможенным органом документов, представленных для
помещения товаров на временное хранение, товары считаются находящимися на временном
хранении.
Статья 268. Срок временного хранения товаров
1. Срок временного хранения товаров составляет два месяца.
2. По письменному обращению лица, обладающего полномочиями в отношении
товаров, или его представителя таможенный орган продлевает указанный срок.
Предельный срок временного хранения товаров не может превышать четыре месяца,
а в отношении международных почтовых отправлений, хранящихся в местах (учреждениях)
международного почтового обмена, а также не полученного или не востребованного
пассажиром багажа, перемещаемого воздушным транспортом, - шесть месяцев.
Для отдельных категорий товаров решением Комиссии таможенного союза может
быть установлен срок временного хранения менее срока, установленного пунктом 1
настоящей статьи.
3. Срок временного хранения товаров исчисляется со дня, следующего за днем
регистрации таможенным органом документов, представленных для помещения товаров на
временное хранение.
4. По истечению срока временного хранения товаров товары, не помещенные под
таможенную процедуру, задерживаются таможенными органами в соответствии с главой 26
настоящего Кодекса.
Статья 269. Операции с товарами, находящимися на временном
хранении
1. Лица, обладающие полномочиями в отношении товаров, или их представители
вправе совершать с товарами, находящимися на временном хранении, обычные операции,
необходимые для обеспечения их сохранности в неизменном состоянии, в том числе
осматривать и измерять товары, перемещать их в пределах места временного хранения.
2. Операции, не указанные в пункте 1 настоящей статьи, в том числе взятие
проб и образцов товаров, исправление поврежденной упаковки, а также операции,
необходимые для подготовки товаров к последующей транспортировке, могут совершаться
с разрешения таможенного органа.
Таможенный орган отказывает в выдаче разрешения на проведение таких операций,
если их осуществление повлечет за собой утрату товаров или изменение их состояния.
Статья 270. Возникновение и прекращение обязанности по
уплате ввозных таможенных пошлин, налогов и
срок их уплаты при временном хранении товаров
1. Обязанность по уплате ввозных таможенных пошлин, налогов в отношении
иностранных товаров, помещаемых на временное хранение товаров, возникает:
1) у перевозчика или иного лица, обладающего полномочиями в отношении товаров
на момент регистрации документов, представленных для помещения товаров на временное
хранение, - с момента регистрации таможенным органом этих документов,
представленных для помещения товаров на временное хранение;
2) у владельца склада временного хранения - с момента размещения товаров на
складе временного хранения;
3) у лица, осуществляющего временное хранение товаров в местах, не являющихся
складами временного хранения, - с момента регистрации таможенным органом
документов, представленных для помещения товаров на временное хранение.
2. Обязанность по уплате ввозных таможенных пошлин, налогов в отношении
иностранных товаров, помещаемых (помещенных) на временное хранение, прекращается:
1) у перевозчика или иного лица, обладающего полномочиями в отношении товаров
на момент регистрации документов, представленных для помещения товаров на временное
хранение, - при размещении товаров на складе временного хранения либо принятии их
иным лицом на временное хранение в месте, не являющемся складом временного
хранения;
2) у владельца склада временного хранения - при выдаче товаров со склада
временного хранения в связи с помещением их под таможенную процедуру;
3) у лица, осуществляющего временное хранение товаров в месте, не являющемся
складом временного хранения, - при помещении товаров под таможенную процедуру;
4) у лиц, указанных в подпунктах 1) - 3) настоящего пункта, когда товары
задерживаются в соответствии с главой 26 настоящего Кодекса, а также в случаях,
установленных пунктом 2 статьи 129 настоящего Кодекса.
3. При временном хранении товаров сроком уплаты ввозных таможенных пошлин,
налогов считается:
1) у перевозчика или иного лица, обладающего полномочиями в отношении товаров
на момент регистрации документов, представленных для помещения товаров на временное
хранение:
в случае утраты товаров, помещенных на временное хранение, до размещения их
на складе временного хранения, либо принятия их иным лицом на временное хранение в
месте, не являющемся складом временного хранения, за исключением уничтожения
(безвозвратной утраты) вследствие аварии или действия непреодолимой силы, либо в
результате естественной убыли при нормальных условиях перевозки (транспортировки) и
хранения - день такой утраты, а если этот день не установлен - день регистрации
таможенным органом документов, представленных для помещения товаров на временное
хранение;
в случае передачи товаров, помещенных на временное хранение, получателю или
иному лицу без разрешения таможенного органа до размещения их на складе временного
хранения, либо принятия их иным лицом на временное хранение в месте, не являющемся
складом временного хранения, - день такой передачи, а если этот день не установлен
- день регистрации таможенным органом документов, представленных для помещения
товаров на временное хранение;
2) у лица, осуществляющего временное хранение товаров в месте, не являющемся
складом временного хранения:
в случае утраты товаров, помещенных на временное хранение, до размещения их в
месте, не являющемся складом временного хранения, за исключением уничтожения
(безвозвратной утраты) вследствие аварии или действия непреодолимой силы, либо в
результате естественной убыли при нормальных условиях перевозки (транспортировки) и
хранения - день такой утраты, а если этот день не установлен - день регистрации
таможенным органом документов, представленных для помещения товаров на временное
хранение;
в случае передачи товаров, помещенных на временное хранение, получателю или
иному лицу без разрешения таможенного органа до размещения их в месте, не
являющемся складом временного хранения, - день такой передачи, а если этот день не
установлен - день регистрации таможенным органом документов, представленных для
помещения товаров на временное хранение;
3) у владельца склада временного хранения либо лица, осуществляющего
временное хранение товаров в месте, не являющемся складом временного хранения:
в случае утраты товаров, хранящихся на складе временного хранения, либо в
месте, не являющемся складом временного хранения, за исключением уничтожения
(безвозвратной утраты) вследствие аварии или действия непреодолимой силы, либо в
результате естественной убыли при нормальных условиях перевозки (транспортировки) и
хранения - день такой утраты, а если этот день не установлен - день размещения
товаров на складе временного хранения либо в месте, не являющемся складом
временного хранения;
в случае передачи товаров, хранящихся на складе временного хранения, либо в
месте, не являющемся складом временного хранения, получателю или иному лицу без
разрешения таможенного органа - день такой передачи, а если этот день не установлен
- день размещения товаров на складе временного хранения либо в месте, не являющемся
складом временного хранения;
в случае использования товаров, хранящихся на складе получателя товаров,
иначе, чем в целях временного хранения товаров - день такого использования, а если
этот день не установлен - день регистрации таможенным органом документов,
представленных для помещения товаров на временное хранение.
4. Ввозные таможенные пошлины, налоги в случаях, установленных в пункте 3
настоящей статьи, подлежат уплате в размерах, соответствующих суммам ввозных
таможенных пошлин, налогов, которые подлежали бы уплате при помещении товаров под
таможенную процедуру выпуска для внутреннего потребления, без учета тарифных
преференций и льгот по уплате таможенных пошлин, налогов, исчисленных исходя из
ставок таможенных пошлин, налогов, таможенной стоимости, их физической
характеристики в натуральном выражении (количество, масса, объем или иная
характеристика) и рыночного курса валют, устанавливаемого в соответствии с
налоговым законодательством Республики Казахстан и действующего на день сроков
уплаты ввозных таможенных пошлин, налогов, установленных пунктом 3 настоящей
статьи, соответственно.
РАЗДЕЛ 5. ТАМОЖЕННЫЕ ОПЕРАЦИИ, СВЯЗАННЫЕ С ПОМЕЩЕНИЕМ ТОВАРОВ
ПОД ТАМОЖЕННУЮ ПРОЦЕДУРУ
Глава 31. ОБЩИЕ ПОЛОЖЕНИЯ О ТАМОЖЕННЫХ ОПЕРАЦИЯХ, СВЯЗАННЫХ С
ПОМЕЩЕНИЕМ ТОВАРОВ ПОД ТАМОЖЕННУЮ ПРОЦЕДУРУ Статья 271. Порядок совершения таможенных операций,
связанных с помещением товаров под таможенную
процедуру, и таможенной очистки товаров
1. Таможенные операции, связанные с помещением товаров под таможенную
процедуру, и таможенная очистка товаров совершаются в порядке и на условиях,
определенных таможенным законодательством таможенного союза и Республики Казахстан.
Под таможенной очисткой товаров понимаются совершение таможенных операций,
установленных таможенным законодательством таможенного союза и Республики
Казахстан, необходимых для введения товаров во внутреннее потребление, для их
экспорта или для применения к товарам иной таможенной процедуры.
Порядок совершения таможенной очистки товаров должностными лицами таможенных
органов определяется Правительством Республики Казахстан.
2. Порядок и технология совершения таможенных операций, связанных с
помещением товаров под таможенную процедуру, устанавливаются в зависимости от видов
товаров, перемещаемых через таможенную границу таможенного союза, вида транспорта,
используемого для такого перемещения (автомобильный, воздушный, железнодорожный,
морской, речной и другие), категорий лиц, перемещающих товары.
3. От имени таможенных органов таможенные операции, связанные с помещением
товаров под таможенную процедуру, совершаются должностными лицами таможенных
органов, уполномоченных на совершение таких таможенных операций в соответствии со
своими должностными (функциональными) обязанностями.
4. Требования таможенных органов при совершении таможенных операций,
связанных с помещением товаров под таможенную процедуру, должны быть обоснованы и
ограничены требованиями, необходимыми для обеспечения соблюдения таможенного
законодательства таможенного союза.
5. Таможенные операции, связанные с помещением товаров под таможенную
процедуру, применяются одинаково независимо от страны происхождения, отправления и
назначения товаров.
Статья 272. Помещение товаров под таможенную процедуру
1. Помещение товаров под таможенную процедуру начинается с момента подачи
таможенному органу таможенной декларации и (или) документов, необходимых для
помещения товаров под таможенную процедуру в случаях, предусмотренных настоящим
Кодексом.
2. Товары, подлежащие ветеринарному, фитосанитарному и другим видам
государственного контроля, могут быть помещены под таможенную процедуру только
после осуществления соответствующего контроля.
3. Помещение товаров под таможенную процедуру завершается выпуском товаров в
соответствии с заявленной таможенной процедурой.
Статья 273. Место и время совершения таможенных операций,
связанных с помещением товаров под таможенную
процедуру
1. Таможенные операции, связанные с помещением товаров под таможенную
процедуру, совершаются в местах нахождения таможенных органов и во время их работы.
2. По мотивированному запросу декларанта либо таможенного представителя
отдельные таможенные операции, связанные с помещением товаров под таможенную
процедуру, могут совершаться вне места нахождения и вне времени работы таможенных
органов.
Статья 274. Документы и сведения, необходимые для
помещения товаров под таможенную процедуру
1. При помещении товаров под таможенную процедуру лица, определенные
настоящим Кодексом, обязаны представлять таможенным органам документы и сведения,
необходимые для выпуска товаров.
При совершении таможенных операций, связанных с помещением товаров под
таможенную процедуру, таможенные органы вправе требовать представления только
документов и сведений, которые необходимы для обеспечения соблюдения таможенного
законодательства таможенного союза и представление которых предусмотрено таможенным
законодательством таможенного союза.
2. Перечень документов и сведений, необходимых для выпуска товаров, и сроки
их представления устанавливаются настоящим Кодексом.
3. Таможенные органы не вправе отказать в принятии документов из-за наличия
опечаток, технических или грамматических ошибок, которые не изменяют содержащиеся в
документах данные, влияющие на принятие таможенным органом решения о выпуске
товаров.
4. Документы, необходимые для выпуска товаров, могут быть представлены в
форме электронных документов в соответствии с настоящим Кодексом.
5. Формы таможенных документов определяются решением Комиссии таможенного
союза.
Таможенные документы заполняются на казахском или русском языке, если иное не
установлено настоящим Кодексом.
6. В соответствии с международными договорами государств-членов таможенного
союза и международными договорами государств-членов таможенного союза с
иностранными государствами в целях упрощения и ускорения выпуска товаров могут
применяться таможенные документы других государств, используемые для таможенных
целей.
Статья 275. Присутствие заинтересованных лиц или их
представителей при совершении таможенных
операций, связанных с помещением товаров под
таможенную процедуру
1. Заинтересованные лица или их представители вправе присутствовать при
совершении таможенных операций, связанных с помещением товаров под таможенную
процедуру.
2. По требованию таможенного органа заинтересованные лица или их
представители обязаны присутствовать при совершении таможенных операций, связанных
с помещением товаров под таможенную процедуру, в целях оказания содействия
таможенным органам в их совершении.
Статья 276. Первоочередной порядок помещения отдельных
категорий товаров под таможенную процедуру
Товары, необходимые для ликвидации последствий стихийных бедствий,
чрезвычайных ситуаций природного и техногенного характера, продукция военного
назначения, необходимая для выполнения акций по поддержанию мира либо проведения
учений, а также товары, подвергающиеся быстрой порче, живые животные, радиоактивные
материалы, взрывчатые вещества, международные почтовые отправления, экспресс-грузы,
гуманитарная и техническая помощь, сообщения и материалы для средств массовой
информации, запасные части, двигатели, расходные материалы, оборудование и
инструменты, необходимые для ремонта транспортных средств международной перевозки,
и другие подобные товары помещаются под таможенную процедуру в первоочередном
порядке.
Глава 32. ТАМОЖЕННОЕ ДЕКЛАРИРОВАНИЕ ТОВАРОВ
Статья 277. Общие положения о таможенном декларировании
товаров
1. Товары подлежат таможенному декларированию при помещении под таможенную
процедуру либо в иных случаях, установленных в соответствии с настоящим Кодексом.
2. Таможенное декларирование товаров производится декларантом либо таможенным
представителем, действующим от имени и по поручению декларанта.
3. Таможенное декларирование производится в письменной и (или) электронной
формах с использованием таможенной декларации.
Статья 278. Таможенная декларация
1. При таможенном декларировании товаров в зависимости от заявляемых
таможенных процедур и лиц, перемещающих товары, применяются следующие виды
таможенной декларации:
1) декларация на товары;
2) транзитная декларация;
3) пассажирская таможенная декларация;
4) декларация на транспортное средство.
Формы и порядок заполнения таможенной декларации определяются решением
Комиссии таможенного союза.
2. Перечень сведений, подлежащих указанию в таможенной декларации,
ограничивается только сведениями, которые необходимы для исчисления и взимания
таможенных платежей и налогов, формирования таможенной статистики и применения
таможенного законодательства таможенного союза и иного законодательства Республики
Казахстан.
3. Сведения, подлежащие указанию в таможенной декларации на товары и
транзитной декларации в зависимости от таможенной процедуры, категорий товаров,
лиц, их перемещающих, вида транспорта, могут сокращаться решением Комиссии
таможенного союза либо законодательством Республики Казахстан, если это
предусмотрено решением Комиссии таможенного союза.
Сведения, подлежащие указанию в пассажирской таможенной декларации и
в декларации на транспортное средство, устанавливаются решением Комиссии
таможенного союза.
4. В качестве таможенной декларации могут использоваться транспортные
(перевозочные), коммерческие и (или) иные документы, содержащие сведения,
необходимые для выпуска товаров в соответствии с таможенной процедурой, в случаях и
порядке, которые определяются настоящим Кодексом или решением Комиссии таможенного
союза.
5. Таможенная декларация может быть представлена в виде электронного
документа в соответствии с настоящим Кодексом.
Порядок представления и использования таможенной декларации в виде
электронного документа определяется решением Комиссии таможенного союза.
6. Подача таможенной декларации в письменной форме должна сопровождаться
представлением таможенному органу ее электронной копии, если иное не
установлено Таможенным кодексом таможенного союза, решением Комиссии таможенного
союза либо законодательством Республики Казахстан в случаях, предусмотренных
решением Комиссии таможенного союза.
Структура и формат электронной копии таможенной декларации, а также порядок
ее представления и использования определяются решением Комиссии таможенного союза.
Статья 279. Декларация на товары
1. При помещении под таможенные процедуры, за исключением таможенной
процедуры таможенного транзита, таможенному органу представляется декларация на
товары.
2. В декларации на товары указываются следующие основные сведения, в том
числе в кодированном виде:
1) заявляемая таможенная процедура;
2) сведения о декларанте, таможенном представителе, об отправителе и о
получателе товаров;
3) сведения о транспортных средствах, используемых для международной
перевозки товаров и (или) их перевозки по таможенной территории таможенного союза
под таможенным контролем;
4) сведения о транспортных средствах международной перевозки и (или)
транспортных средствах, на которых товары перевозились (будут перевозиться) по
таможенной территории таможенного союза под таможенным контролем;
5) сведения о товарах:
наименование;
описание;
классификационный код товаров по Товарной номенклатуре внешнеэкономической
деятельности;
наименование страны происхождения;
наименование страны отправления (назначения);
описание упаковок (количество, вид, маркировка и порядковые номера);
количество в килограммах (вес брутто и вес нетто) и других единицах
измерения;
таможенная стоимость;
статистическая стоимость;
6) сведения об исчислении таможенных платежей и налогов:
ставки таможенных платежей и налогов;
применение льгот по уплате таможенных платежей и налогов;
суммы исчисленных таможенных платежей и налогов;
рыночный курс валют, устанавливаемый в соответствии с налоговым
законодательством Республики Казахстан и применяемый для исчисления таможенных
платежей и налогов в соответствии с настоящим Кодексом;
7) сведения о внешнеэкономической сделке и ее основных условиях;
8) сведения о соблюдении ограничений;
9) сведения о производителе товаров;
10) сведения, подтверждающие соблюдение условий помещения товаров под
таможенную процедуру;
11) сведения о документах, представляемых в соответствии со статьей 281
настоящего Кодекса;
12) сведения о лице, составившем декларацию на товары;
13) место и дата составления декларации на товары.
Статья 280. Транзитная декларация
1. При помещении товаров под таможенную процедуру таможенного транзита
таможенному органу отправления представляется транзитная декларация.
2. В качестве транзитной декларации могут представляться транспортные
(перевозочные), коммерческие и (или) иные документы, в том числе определенные
международными договорами Республики Казахстан, содержащие сведения, указанные в
пункте 3 настоящей статьи.
3. Транзитная декларация должна содержать следующие сведения о (об):
1) отправителе, получателе товаров в соответствии с транспортными
(перевозочными) документами;
2) стране отправления, стране назначения товаров;
3) декларанте;
4) перевозчике;
5) транспортном средстве международной перевозки, на котором перевозятся
товары;
6) наименовании, количестве, стоимости товаров в соответствии с
коммерческими, транспортными (перевозочными) документами;
7) коде товаров в соответствии с Гармонизированной системой описания и
кодирования товаров или Товарной номенклатурой внешнеэкономической деятельности на
уровне не менее первых шести знаков;
8) весе товаров брутто или объеме, а также количестве товаров в
дополнительных единицах измерения (при наличии таких сведений) по каждому коду
Товарной номенклатуры внешнеэкономической деятельности или Гармонизированной
системы описания и кодирования товаров;
9) количестве грузовых мест;
10) пункте назначения товаров в соответствии с транспортными (перевозочными)
документами;
11) документах, подтверждающих соблюдение ограничений, связанных с
перемещением товаров через таможенную границу таможенного союза, если такое
перемещение допускается при наличии этих документов;
12) планируемой перегрузке товаров или грузовых операциях в пути.
Если принимаемые в качестве транзитной декларации документы, указанные в
пункте 2 настоящей статьи, не содержат всех сведений, указанных в настоящем пункте,
недостающие сведения должны содержаться в прилагаемых к такой транзитной декларации
либо следующих вместе с ней документах, представляемых таможенному органу.
4. Таможенный орган не вправе требовать от декларанта представления других
сведений, за исключением сведений, указанных в пункте 3 настоящей статьи.
5. Транзитная декларация регистрируется таможенным органом, в том числе с
использованием информационных систем и информационных технологий применяемых
таможенными органами.
Порядок подачи и регистрации транзитной декларации определяется решением
Комиссии таможенного союза.
Статья 281. Представление документов при таможенном
декларировании товаров
1. Подача таможенной декларации должна сопровождаться представлением
таможенному органу документов, на основании которых заполнена таможенная
декларация, если иное не установлено настоящим Кодексом.
К таким документам относятся:
1) документы, подтверждающие полномочия лица, подающего таможенную
декларацию;
2) документы, подтверждающие совершение внешнеэкономической сделки, либо иные
документы, подтверждающие право владения, пользования и (или) распоряжения товарами
не в рамках внешнеэкономической сделки, и иные коммерческие документы, имеющиеся в
распоряжении декларанта;
3) транспортные (перевозочные) документы.
2. При необходимости к документам, указанным в пункте 1 настоящей статьи,
представляются следующие документы:
1) документ, подтверждающий соблюдение требований в области валютного
контроля, в случае, предусмотренном валютным законодательством Республики
Казахстан;
2) документы, подтверждающие соблюдение запретов и ограничений, а также
ограничений в связи с применением специальных защитных, антидемпинговых и
компенсационных мер, в случаях, предусмотренных международными договорами
Республики Казахстан, решениями Комиссии таможенного союза и нормативными правовыми
актами Республики Казахстан, изданными в соответствии с международными договорами
Республики Казахстан;
3) документы, подтверждающие уплату таможенных платежей и налогов в
соответствии со статьей 138 настоящего Кодекса;
4) документы, подтверждающие обеспечение уплаты таможенных пошлин, налогов, в
случае, если товары выпускаются с условием предоставления такого обеспечения;
5) документы, подтверждающие полное или частичное освобождение от уплаты
таможенных платежей и налогов в соответствии с таможенными процедурами,
установленными настоящим Кодексом, а также в иных случаях, предусмотренных
законодательством Республики Казахстан.
3. Перечень электронных документов и порядок их представления определяется
Правительством Республики Казахстан.
4. Если отдельные документы, на основании которых заполнена таможенная
декларация, не могут быть представлены при подаче таможенной декларации, по
мотивированному обращению декларанта таможенный орган разрешает представление таких
документов до выпуска товаров.
В случае, когда отдельные документы не могут быть представлены в указанные
сроки по мотивированному заявлению декларанта, таможенные органы разрешают подачу
их копий с последующим представлением документов в сроки, необходимые для их
получения, но не позднее тридцати календарных дней после регистрации таможенной
декларации, если документ не является обязательным для принятия решения о выпуске
товаров. Декларант несет ответственность за непредставление документов в
установленные сроки либо недостоверное заявление сведений в ранее поданных копиях
документов.
5. При таможенном декларировании товаров представляются оригиналы документов
либо их копии. Таможенный орган вправе проверить соответствие копий представленных
документов их оригиналам.
Если при таможенном декларировании товаров в таможенный орган ранее
представлялись документы, которые используются при таможенном декларировании,
достаточно представления копий таких документов либо указания сведений о
представлении таможенному органу таких документов.
6. При таможенном декларировании товаров документы могут представляться в
виде электронных документов в соответствии с настоящим Кодексом.
Порядок представления и использования электронных документов
определяется таможенным законодательством таможенного союза.
7. Подача таможенной декларации в электронной форме может не сопровождаться
представлением таможенному органу документов, на основании которых заполнена
таможенная декларация, в том числе документов, установленных статьями
344, 357, 369, 398, 403 и 413настоящего Кодекса, если в таможенный орган ранее
представлялись такие документы, либо они могут быть представлены впоследствии в
соответствии с таможенным законодательством Республики Казахстан.
8. Таможенные органы могут принимать и использовать при таможенном
декларировании документы и сведения, составленные на государственных языках
государств-членов таможенного союза и на иностранных языках. Таможенный орган
вправе потребовать перевод сведений, содержащихся в документах, на казахский или
русский язык.
9. С целью учета декларанта или таможенного представителя в электронном
(автоматизированном) виде в таможенный орган представляются следующие документы:
1) для юридических лиц:
нотариально засвидетельствованная копия свидетельства о государственной
регистрации юридического лица или свидетельства об учетной регистрации для его
структурного подразделения;
справка из банка об открытии банковского счета юридического лица;
идентификационный номер;
2) для физических лиц:
удостоверение личности;
справка из банка об открытии банковского счета (при его наличии);
идентификационный номер.
Статья 282. Дополнительные документы, представляемые при
таможенном декларировании в соответствии с
условиями таможенных процедур
При таможенном декларировании товаров в соответствии с условиями заявленных
таможенных процедур дополнительно к документам, указанным в статье 281 настоящего
Кодекса, представляются следующие документы:
1) при таможенной процедуре переработки на таможенной территории - документ
об условиях переработки товаров на таможенной территории в соответствии с пунктом 1
статьи 344 настоящего Кодекса;
2) при таможенной процедуре переработки вне таможенной территории - документ
об условиях переработки товаров вне таможенной территории, за исключением случаев,
когда целью переработки является ремонт;
3) при таможенной процедуре переработки для внутреннего потребления -
документ об условиях переработки товаров для внутреннего потребления;
4) при таможенной процедуре реимпорта - таможенная декларация, принятая при
вывозе товаров, и документы, подтверждающие дату перемещения товаров через
таможенную границу таможенного союза при их вывозе;
5) при таможенной процедуре реэкспорта в отношении товаров, ранее помещенных
под таможенную процедуру выпуска для внутреннего потребления, - документы,
содержащие сведения об (о):
обстоятельствах ввоза товаров на таможенную территорию таможенного союза
(исходя из документов, подтверждающих совершение внешнеэкономической сделки);
неисполнении условий внешнеэкономической сделки;
помещении этих товаров под таможенную процедуру выпуска для внутреннего
потребления;
использовании этих товаров после помещения под таможенную процедуру выпуска
для внутреннего потребления;
6) при таможенной процедуре уничтожения - заключение уполномоченного органа в
области охраны окружающей среды о возможности уничтожения товаров;
7) при таможенных процедурах свободной таможенной зоны и свободного склада -
документы в соответствии с международными договорами государств-членов таможенного
союза.
Статья 283. Сроки подачи таможенной декларации
1. Таможенная декларация на товары, ввезенные на таможенную территорию
таможенного союза, подается до истечения срока временного хранения товаров, если
иное не установлено настоящим Кодексом.
2. Таможенная декларация на товары, вывозимые с таможенной территории
таможенного союза, подается до их убытия с таможенной территории таможенного союза,
если иное не установлено настоящим Кодексом.
3. Таможенная декларация в отношении товаров, являвшихся орудием, средством
совершения или предметом преступления или административного правонарушения, в
отношении которых было принято решение об их возврате и которые подлежат
таможенному декларированию в соответствии с настоящим Кодексом, подается в течение
тридцати календарных дней со дня вступления в законную силу:
1) решения суда об освобождении от уголовной (административной)
ответственности;
2) решения таможенного органа (должностного лица) об освобождении от
административной ответственности;
3) решения суда или таможенного органа (должностного лица) о прекращении
производства по уголовному (административному) делу;
4) решения суда или таможенного органа (должностного лица) о привлечении к
административной или уголовной ответственности.
4. Товары, указанные в пункте 3 настоящей статьи, таможенная декларация в
отношении которых не подана в установленный срок, задерживаются таможенными
органами в соответствии с главой 26 настоящего Кодекса.
Статья 284. Декларант
Декларантами могут быть:
1) лицо государства-члена таможенного союза:
заключившее внешнеэкономическую сделку либо от имени (по поручению) которого
эта сделка заключена;
имеющее право владения, пользования и (или) распоряжения товарами - при
отсутствии внешнеэкономической сделки;
2) иностранные лица:
физическое лицо, перемещающее товары для личного пользования;
лицо, пользующееся таможенными льготами в соответствии с главой 52настоящего
Кодекса;
организация, имеющая представительство, созданное на территории государства-
члена таможенного союза в установленном порядке, - при заявлении таможенных
процедур временного ввоза, реэкспорта, а также таможенной процедуры выпуска для
внутреннего потребления только в отношении товаров, ввозимых для собственных нужд
таких представительств;
лицо, имеющее право распоряжаться товарами не в рамках сделки, одной из
сторон которой выступает лицо государства-члена таможенного союза;
3) для заявления таможенной процедуры таможенного транзита - лица, указанные
в подпунктах 1) и 2) настоящей статьи, а также:
перевозчик, в том числе таможенный перевозчик;
экспедитор, если он является лицом государства-члена таможенного союза.
Статья 285. Права декларанта
При таможенном декларировании товаров и совершении иных таможенных операций,
необходимых для помещения товаров под таможенную процедуру, декларант вправе:
1) осматривать, измерять и выполнять грузовые операции с товарами,
находящимися под таможенным контролем;
2) брать пробы и образцы товаров, находящихся под таможенным контролем, с
разрешения таможенного органа при соблюдении условий, предусмотренных статьей 247
настоящего Кодекса;
3) присутствовать при проведении таможенного осмотра и таможенного досмотра
товаров должностными лицами таможенных органов и при взятии этими лицами проб и
образцов товаров;
4) знакомиться с имеющимися в таможенных органах результатами исследований
проб и образцов декларируемых им товаров;
5) представлять в соответствии с настоящим Кодексом документы и сведения в
виде электронных документов;
6) обжаловать решения, действия (бездействие) таможенных органов или их
должностных лиц;
7) привлекать экспертов для уточнения сведений о декларируемых им товарах;
8) пользоваться иными правами, предусмотренными настоящим Кодексом.
Статья 286. Обязанности декларанта
При таможенном декларировании товаров и совершении иных таможенных операций,
необходимых для помещения товаров под таможенную процедуру, декларант обязан:
1) произвести таможенное декларирование товаров;
2) представить в таможенный орган документы, на основании которых заполнена
таможенная декларация, если иное не установлено таможенным законодательством
таможенного союза;
3) предъявить декларируемые товары в случаях, установленных настоящим
Кодексом, либо по требованию таможенного органа;
4) уплатить таможенные платежи и налоги и (или) обеспечить их уплату в
соответствии с настоящим Кодексом;
5) соблюдать требования и условия использования товаров в соответствующей
таможенной процедуре;
6) выполнять иные требования, предусмотренные настоящим Кодексом.
Статья 287. Ответственность декларанта
Декларант несет ответственность в соответствии с законами Республики
Казахстан за неисполнение или ненадлежащее исполнение обязанностей, предусмотренных
статьей 286 настоящего Кодекса, за заявление недостоверных сведений, указанных в
таможенной декларации, в том числе при принятии таможенным органом решения о
выпуске товаров с использованием системы управления рисками.
Статья 288. Подача и регистрация таможенной декларации
1. Таможенная декларация подается декларантом или таможенным представителем
таможенному органу, правомочному в соответствии с таможенным законодательством
Республики Казахстан регистрировать таможенные декларации.
2. Дата и время подачи таможенной декларации, ее электронной копии и
необходимых документов фиксируются таможенным органом, в том числе с использованием
информационных технологий.
3. Таможенный орган регистрирует или отказывает в регистрации таможенной
декларации в срок не более двух часов с момента подачи таможенной декларации в
порядке, определяемом решением Комиссии таможенного союза.
4. Таможенный орган отказывает в регистрации таможенной декларации, если:
1) таможенная декларация подана таможенному органу, не правомочному
регистрировать таможенные декларации;
2) таможенная декларация подана неуполномоченным лицом;
3) в таможенной декларации не указаны необходимые сведения,
предусмотренные статьями 278 - 280 настоящего Кодекса;
4) таможенная декларация не подписана либо не удостоверена надлежащим образом
или составлена не по установленной форме;
5) в отношении декларируемых товаров не совершены действия, которые в
соответствии с настоящим Кодексом должны совершаться до подачи или одновременно с
подачей таможенной декларации.
5. Отказ в регистрации таможенной декларации оформляется должностным лицом
таможенного органа в письменной форме с указанием причин отказа.
В случае отказа в регистрации таможенной декларации таможенная декларация и
представленные документы возвращаются декларанту или таможенному представителю.
6. Если таможенная декларация не зарегистрирована таможенным органом, такая
декларация считается для таможенных целей не поданной.
7. С момента регистрации таможенная декларация становится документом,
свидетельствующим о фактах, имеющих юридическое значение.
8. Положения пунктов 2 и 3 настоящей статьи не применяются при таможенном
декларировании товаров, помещаемых под таможенную процедуру таможенного транзита.
Статья 289. Изменение и дополнение сведений, заявленных в
таможенной декларации
1. Сведения, заявленные в таможенной декларации, могут быть изменены или
дополнены до выпуска товаров с разрешения таможенного органа по мотивированному
письменному обращению декларанта при одновременном соблюдении следующих условий:
если вносимые изменения и дополнения не влияют на принятие решения о выпуске
товаров и не влекут необходимости изменять сведения, влияющие на определение
размера сумм таможенных платежей и налогов, за исключением случаев корректировки
таможенной стоимости товаров, и соблюдение запретов и ограничений;
если к моменту получения обращения декларанта таможенный орган не уведомил
его о месте и времени проведения таможенного досмотра и (или) не принял решения о
проведении иных форм таможенного контроля в отношении товаров.
Изменение и дополнение сведений, заявленных в зарегистрированной таможенной
декларации, не могут повлечь за собой заявление сведений о товарах иных, чем те,
которые были указаны в зарегистрированной таможенной декларации.
2. Внесение изменений и дополнений в таможенную декларацию после выпуска
товаров допускается в случаях и порядке, которые определяются решением Комиссии
таможенного союза.
3. Таможенные органы не вправе по собственной инициативе, поручению или
просьбе лица заполнять таможенную декларацию, изменять или дополнять сведения,
указанные в таможенной декларации, за исключением тех сведений, внесение которых
отнесено к компетенции таможенных органов, корректировки таможенной стоимости
товаров и (или) изменения после выпуска товаров иных сведений, влияющих на
определение размера сумм таможенных платежей и налогов и соблюдение запретов и
ограничений, производимых в соответствии с положениями таможенного законодательства
таможенного союза.
Статья 290. Отзыв таможенной декларации
1. По письменному обращению декларанта зарегистрированная таможенная
декларация на иностранные товары может быть отозвана им до принятия таможенным
органом решения о выпуске товаров.
При отзыве таможенной декларации новая таможенная декларация должна быть
подана в пределах срока временного хранения товаров.
При неподаче таможенной декларации в срок, указанный в части второй
настоящего пункта, товары задерживаются таможенными органами в соответствии
с главой 26 настоящего Кодекса.
2. По письменному обращению декларанта таможенная декларация на товары
таможенного союза может быть отозвана до фактического убытия товаров с таможенной
территории таможенного союза, в том числе после принятия решения о выпуске товаров.
Для отзыва таможенной декларации на товары таможенного союза в обращении об
отзыве должно быть указано место нахождения товаров.
3. Отзыв таможенной декларации допускается с письменного разрешения
таможенного органа, если до получения обращения декларанта таможенный орган не
уведомил декларанта о месте и времени проведения таможенного досмотра товаров,
заявленных в таможенной декларации, и (или) не установил нарушений таможенного
законодательства таможенного союза, влекущих административную или уголовную
ответственность.
Таможенная декларация может быть отозвана после проведения таможенного
досмотра товара, если в ходе такого досмотра не было установлено нарушений
таможенного законодательства таможенного союза, влекущих административную или
уголовную ответственность.
Статья 291. Предварительное таможенное декларирование
товаров
1. Таможенная декларация может быть подана в отношении иностранных товаров до
их ввоза на таможенную территорию таможенного союза.
2. Если для таможенных целей должны использоваться транспортные
(перевозочные) или коммерческие документы, сопровождающие товары, при
предварительном таможенном декларировании товаров таможенный орган принимает
заверенные декларантом копии этих документов или сведения из этих документов в
электронном виде и после предъявления товаров таможенному органу сопоставляет
сведения, содержащиеся в копиях указанных документов, с теми сведениями, которые
содержатся в оригиналах документов, в том числе в электронных документах.
3. При предварительном таможенном декларировании в таможенной декларации
могут отсутствовать сведения, которые по своему характеру не могут быть известны
декларанту до ввоза товаров на таможенную территорию таможенного союза и (или) их
предъявления таможенному органу.
Такие сведения должны быть внесены в таможенную декларацию до принятия
решения о выпуске товаров в порядке, определенном решением Комиссии таможенного
союза.
Таможенные пошлины, налоги уплачиваются до выпуска товаров.
4. В случае изменения стоимостных, количественных или весовых показателей,
отличных от ранее заявленных на основании копий транспортных (перевозочных) или
коммерческих документов, обязательно представляются документы, подтверждающие
изменение стоимости, количества или веса.
5. Если после ввоза товаров на таможенную территорию таможенного союза
декларантом обнаруживается несоответствие стоимостных, количественных или весовых
показателей, отличных от ранее заявленных, декларант вправе отозвать таможенную
декларацию в порядке, предусмотренном статьей 290 настоящего Кодекса.
6. При предварительном таможенном декларировании товаров применяются
нормативные правовые акты, действующие на день регистрации таможенным органом
таможенной декларации.
7. Если товары не предъявлены таможенному органу, зарегистрировавшему
таможенную декларацию, либо иному таможенному органу, определенному в соответствии
с таможенным законодательством Республики Казахстан, в течение тридцати календарных
дней со дня, следующего за днем ее регистрации, либо в течение этого срока введены
запреты и ограничения, таможенный орган отказывает в выпуске таких товаров.
Статья 292. Неполное таможенное декларирование товаров
1. Если декларант не располагает всей информацией, необходимой для заполнения
таможенной декларации, по причинам, не зависящим от него, допускается неполное
таможенное декларирование товаров путем подачи декларантом неполной таможенной
декларации при условии, что в ней заявлены сведения, необходимые для выпуска
товаров, исчисления и уплаты таможенных платежей и налогов.
Указанные сведения должны подтверждать соблюдение запретов и ограничений, а
также позволять таможенным органам идентифицировать товары по совокупности их
количественных и качественных характеристик.
2. Неполное таможенное декларирование товаров может применяться в случаях,
если перемещение ввозимых товаров осуществляется:
1) на открытых транспортных средствах - при невозможности заявления точного
веса товаров на дату регистрации таможенным органом таможенной декларации;
2) в специальных контейнерах и на транспортных средствах - при невозможности
заявления точного количества товаров без проведения технологических операций с
товарами.
3. При представлении декларантом неполной таможенной декларации применяются
те же условия и требования, предусмотренные настоящим Кодексом, включая порядок
исчисления и уплаты таможенных пошлин, налогов, какие применяются в случае, если
изначально подается полная и надлежащим образом заполненная таможенная декларация.
4. При применении неполного таможенного декларирования товаров декларант
обязан представить полную таможенную декларацию с учетом скорректированных и
уточненных им сведений в срок, не превышающий тридцати календарных дней со дня
регистрации таможенным органом неполной таможенной декларации.
Статья 293. Периодическое таможенное декларирование
товаров
1. При регулярном перемещении через таможенную границу таможенного союза
одних и тех же товаров одним и тем же лицом таможенный орган может разрешить подачу
таможенной декларации на все товары, перемещаемые через таможенную границу
таможенного союза в течение тридцати календарных дней.
2. Товары рассматриваются как одни и те же, если они имеют одинаковый
классификационный код по Товарной номенклатуре внешнеэкономической деятельности.
3. Товары рассматриваются как регулярно перемещаемые через таможенную границу
таможенного союза одним и тем же лицом, если одно и то же лицо производит три и
более поставки одного и того же товара в течение тридцати календарных дней.
4. Для таможенных целей как единая партия рассматриваются:
при вывозе товаров с таможенной территории таможенного союза - одни и те же
товары, перемещаемые через один и тот же пункт пропуска и таможенное декларирование
которых производится в одном и том же таможенном органе в течение тридцати
календарных дней по одному внешнеторговому договору (контракту) независимо от
количества отдельных поставок;
при ввозе товаров на таможенную территорию таможенного союза - одни и те же
товары, таможенное декларирование которых производится в одном и том же таможенном
органе в течение тридцати календарных дней по одному внешнеторговому договору
(контракту) независимо от количества отдельных поставок.
5. Таможенные пошлины, налоги уплачиваются до выпуска товаров по полной
таможенной декларации, за исключением подакцизных товаров.
6. Таможенные пошлины и налоги по подакцизным товарам уплачиваются до выпуска
товаров по периодической таможенной декларации.
7. При периодическом таможенном декларировании применяются нормативные
правовые акты Республики Казахстан, действующие на день регистрации таможенным
органом периодической таможенной декларации.
8. Периодическое таможенное декларирование производится путем подачи
периодической таможенной декларации до начала периода поставки при условии
обеспечения уплаты таможенных пошлин, налогов. Обеспечение уплаты таможенных
пошлин, налогов не применяется к участникам внешнеэкономической деятельности,
включенным в реестр уполномоченных экономических операторов в соответствии с главой
6 настоящего Кодекса. При этом периодическая таможенная декларация заполняется на
единую партию товаров.
9. Таможенный орган осуществляет фактический учет и контроль за перемещением
каждой поставки партии товаров в течение всего периода действия периодической
таможенной декларации.
10. Не позднее десяти календарных дней после окончания периода поставки, в
течение которого производилось перемещение товаров с использованием периодического
таможенного декларирования, представляется полная таможенная декларация,
заполненная с учетом фактического количества ввезенного или вывезенного товара.
В случае ввоза (вывоза) товаров в объемах, отличных от объемов, заявленных в
периодической таможенной декларации, полная таможенная декларация заполняется с
учетом фактического количества ввезенных (вывезенных) товаров. При этом
периодическая таможенная декларация на следующий период поставки заполняется с
учетом таких изменений.
11. Таможенный орган отказывает в применении периодического таможенного
декларирования в случаях:
1) когда предполагаемое перемещение товаров не отвечает требованиям
использования процедуры периодического таможенного декларирования;
2) лицам, имеющим задолженность по уплате таможенных платежей и налогов;
3) лицам, в отношении которых возбуждено дело о банкротстве.
Статья 294. Временное таможенное декларирование товаров
1. При перемещении товаров через таможенную границу таможенного союза
трубопроводным транспортом, а также в отношении которых не могут быть представлены
точные сведения о количестве и (или) таможенной стоимости, допускается временное
таможенное декларирование путем подачи временной декларации на товары.
2. Период времени, в течение которого осуществляется поставка товаров,
выпущенных в соответствии с заявленной таможенной процедурой, из места совершения
таможенных операций или отправления при вывозе с территории Республики Казахстан, а
также из места прибытия или ввоза на территорию Республики Казахстан, не должен
превышать календарный месяц. При этом местами отправления и ввоза являются места
установки приборов учета товаров, перемещаемых трубопроводным транспортом,
находящиеся на территории Республики Казахстан или за ее пределами, в соответствии
со статьей 449 настоящего Кодекса. Временная декларация на товары принимается
таможенными органами не ранее чем за пятнадцать календарных дней.
3. После поставки товаров декларант обязан подать полную декларацию на
товары, поставленные в заявленный период времени.
Подача полной декларации на товары осуществляется не позднее девяноста
календарных дней со дня, следующего за днем окончания периода времени,
предусмотренного для поставки товаров, заявленных во временной декларации на
товары.
4. Во временной декларации на товары допускается заявление сведений об
ориентировочном количестве товаров, их предварительной таможенной стоимости на день
подачи, определенной на основе расчетной цены товаров, предусмотренной
внешнеторговым договором (контрактом), на основании которого осуществляется
перемещение товаров.
Количество перемещенных товаров не должно превышать количества, заявленного
во временной декларации на товары.
5. При таможенном декларировании товаров с использованием процедуры
временного таможенного декларирования применяются законодательства таможенного
союза и Республики Казахстан, действующие на день регистрации таможенным органом
временной декларации на товары.
6. В случае если на момент подачи временной таможенной декларации не
определен конкретный покупатель (получатель), то декларант подает одну временную
таможенную декларацию на поставку товаров в рамках одного внешнеторгового договора
(контракта) с последующим представлением нескольких полных таможенных деклараций по
количеству фактических покупателей (получателей).
7. Таможенные пошлины, налоги уплачиваются до выпуска товаров таможенными
органами. Если сумма подлежащих уплате таможенных пошлин, налогов увеличивается в
результате уточнения сведений, указанных в пункте 4 настоящей статьи, доплата
осуществляется при подаче полной декларации на товары, до их выпуска таможенными
органами. Пени в указанном случае не начисляются. Возврат излишне или ошибочно
уплаченных сумм таможенных платежей и налогов осуществляется в соответствии
с главой 17 настоящего Кодекса.
8. Если по истечении девяноста календарных дней после окончания периода
времени, предусмотренного для поставки товаров, товары не будут перемещены через
таможенную границу таможенного союза, то временная декларация на товары, в которой
такие товары были заявлены, подлежит отзыву в порядке, определенном статьей 290
настоящего Кодекса.
Статья 295. Особенности таможенного декларирования товара
в несобранном или разобранном виде, в том
числе в некомплектном или незавершенном виде,
перемещаемого в течение установленного периода
времени
1. Товар в несобранном или разобранном виде, в том числе в некомплектном или
незавершенном виде, ввоз которого предполагается различными товарными партиями в
течение периода времени, превышающего сроки, определенные статьей 268 настоящего
Кодекса, может декларироваться с указанием одного классификационного кода по
Товарной номенклатуре внешнеэкономической деятельности при наличии разрешения
таможенного органа.
2. Разрешение выдается таможенным органом на основании мотивированного
письменного обращения декларанта до ввоза товара.
3. В разрешении указываются:
1) сведения о декларанте;
2) предварительное решение по классификации товара в соответствии с Товарной
номенклатурой внешнеэкономической деятельности, выданное декларанту уполномоченным
органом в сфере таможенного дела, подтверждающее классификацию товара в несобранном
или разобранном виде, в том числе в некомплектном или незавершенном виде по
классификационному коду завершенного или комплектного товара;
3) срок ввоза товара;
4) иные сведения, определяемые уполномоченным органом в сфере таможенного
дела.
4. Срок действия разрешения составляет один год, который может быть продлен
по мотивированному письменному заявлению декларанта на срок, не превышающий шести
месяцев.
5. Порядок выдачи разрешения, продления, приостановления и его
отзыва определяется Правительством Республики Казахстан.
6. Таможенное декларирование товара осуществляется в соответствии с условиями
заявленной таможенной процедуры.
7. Порядок таможенного декларирования и таможенной очистки товара в
несобранном или разобранном виде, в том числе в некомплектном или незавершенном
виде, перемещаемого в течение установленного периода времени, определяется
Правительством Республики Казахстан.
Глава 33. ВЫПУСК ТОВАРОВ
Статья 296. Основания для выпуска товаров и порядок
выпуска товаров
1. Выпуск товаров осуществляется таможенными органами при соблюдении
следующих условий:
1) таможенному органу представлены лицензии, сертификаты, разрешения и (или)
иные документы, необходимые для выпуска товаров в соответствии с настоящим Кодексом
и (или) иными международными договорами государств-членов таможенного союза, за
исключением случаев, когда в соответствии с настоящим Кодексом указанные документы
могут быть представлены после выпуска товаров;
2) лицами соблюдены необходимые требования и условия для помещения товаров
под избранную таможенную процедуру в соответствии с настоящим Кодексом, а при
установлении таможенных процедур в соответствии с пунктом 2 статьи 306 настоящего
Кодекса - международными договорами государств-членов таможенного союза и
законодательством Республики Казахстан;
3) в отношении товаров уплачены таможенные пошлины, налоги либо предоставлено
обеспечение их уплаты в соответствии с настоящим Кодексом.
2. Выпуск товаров осуществляется таможенными органами в срок, не превышающий
сроки, указанные в статье 297 настоящего Кодекса.
3. Выпуск товаров производится должностным лицом таможенного органа в
порядке, установленном настоящим Кодексом, если иной порядок не установлен решением
Комиссии таможенного союза, путем внесения (проставления) соответствующих отметок в
(на) таможенную декларацию, коммерческие, транспортные (перевозочные) документы, а
также соответствующих сведений в информационные системы таможенного органа.
Статья 297. Срок выпуска товаров
1. Выпуск товаров должен быть завершен таможенным органом не позднее одного
рабочего дня, следующего за днем регистрации таможенной декларации, если иное не
установлено настоящим Кодексом.
Выпуск товаров, к которым не применяются вывозные таможенные пошлины,
помещаемых под таможенную процедуру экспорта, и товаров, помещаемых под таможенную
процедуру временного вывоза, перечень которых определяется Комиссией таможенного
союза, должен быть завершен таможенным органом не позднее четырех часов с момента
регистрации декларации на товары, а в случае, когда декларация на товары
зарегистрирована менее чем за четыре часа до окончания времени работы таможенного
органа - не позднее четырех часов с момента начала времени работы этого таможенного
органа.
Указанные сроки включают время проведения таможенного контроля.
2. При применении предварительного таможенного декларирования товаров в
соответствии со статьей 291 настоящего Кодекса выпуск товаров должен быть завершен
таможенным органом в срок не позднее одного рабочего дня, следующего за днем
предъявления товаров таможенному органу, зарегистрировавшему таможенную декларацию.
3. Выпуск товаров может быть приостановлен в соответствии со статьями
440 и 441 настоящего Кодекса.
4. Сроки выпуска товаров могут быть продлены на время, необходимое для
проведения или завершения форм таможенного контроля, с письменного разрешения
руководителя таможенного органа, уполномоченного им заместителя руководителя
таможенного органа либо лиц, их замещающих, и не может превышать десять рабочих
дней со дня, следующего за днем регистрации таможенной декларации, если иное не
установлено настоящим Кодексом.
Статья 298. Выпуск товаров до подачи таможенной декларации
1. При помещении под таможенные процедуры, за исключением таможенной
процедуры таможенного транзита, ввозимых (ввезенных) на таможенную территорию
таможенного союза отдельных категорий товаров, указанных в статье 276 настоящего
Кодекса, а также при применении специальных упрощений в отношении уполномоченных
экономических операторов в соответствии с пунктом 2 статьи 65 настоящего Кодекса,
выпуск товаров может быть осуществлен до подачи таможенной декларации при условии,
что декларантом представлены:
1) коммерческие или иные документы, содержащие сведения об отправителе и
получателе товаров, стране отправления и назначения товаров, наименование,
описание, классификационный код товара по Товарной номенклатуре внешнеэкономической
деятельности на уровне не менее первых четырех знаков, количество, вес брутто и
стоимость товаров;
2) обязательство в письменной форме о подаче им таможенной декларации и
представлении необходимых документов и сведений не позднее десятого числа месяца,
следующего за месяцем выпуска товаров, содержащее сведения о целях использования
товаров и таможенной процедуре, под которую помещаются товары;
3) документы и сведения, подтверждающие соблюдение запретов и ограничений, за
исключением случаев, когда такие документы и сведения могут быть представлены при
подаче таможенной декларации.
2. При выпуске товаров до подачи таможенной декларации обязанность по уплате
ввозных таможенных пошлин, налогов в отношении этих товаров:
1) возникает у декларанта с даты такого выпуска;
2) прекращается в случаях, установленных подпунктами 1) - 7), 9) и 10) пункта
2 статьи 129 настоящего Кодекса, и при внесении (проставлении) в (на) таможенной
декларации отметок о выпуске товаров;
3) подлежит исполнению:
до истечения срока, указанного в подпункте 2) пункта 1 настоящей статьи. При
этом для целей исчисления ввозных таможенных пошлин, налогов применяются ставки
таможенных пошлин, налогов и рыночный курс валют, устанавливаемый в соответствии с
налоговым законодательством Республики Казахстан и действующий на день регистрации
таможенной декларации;
в случае если в течение срока, указанного в подпункте 2) пункта 1 настоящей
статьи, в отношении товаров, выпущенных до подачи таможенной декларации, таможенным
органом не внесены (проставлены) в (на) таможенной декларации отметки о выпуске
товаров - в последний день срока, указанного в подпункте 2) пункта 1 настоящей
статьи. При этом для целей исчисления ввозных таможенных пошлин, налогов
применяются ставки таможенных пошлин, налогов и рыночный курс валют,
устанавливаемый в соответствии с налоговым законодательством Республики Казахстан,
действующий на последний день срока, указанного в подпункте 2) пункта 1 настоящей
статьи.
3. В отношении товаров, указанных в статье 276 настоящего Кодекса, за
исключением товаров, необходимых для ликвидации последствий стихийных бедствий,
чрезвычайных ситуаций природного и техногенного характера, продукции военного
назначения, необходимой для выполнения акций по поддержанию мира либо проведению
учений, а также гуманитарной и технической помощи при их выпуске до подачи
таможенной декларации представляется обеспечение уплаты таможенных пошлин, налогов.
4. Выпуск до подачи таможенной декларации товаров, декларантом которых
выступает уполномоченный экономический оператор, применяется при условии, что сумма
подлежащих уплате ввозных таможенных пошлин, налогов не превышает сумму обеспечения
уплаты таможенных пошлин, налогов, предоставленного уполномоченным экономическим
оператором в соответствии со статьей 62 настоящего Кодекса.
Статья 299. Выпуск товаров при необходимости исследования
документов, проб и образцов товаров либо
получения заключения эксперта
1. Если таможенные органы принимают решение о необходимости исследования проб
или образцов товаров, подробной технической документации или проведения экспертизы
с целью проверки достоверности сведений, указанных в таможенной декларации или иных
документах, представленных таможенным органам, выпуск товаров производится до
получения результатов таможенной экспертизы при условии, что декларантом
предоставлено обеспечение уплаты таможенных пошлин, налогов в сумме таможенных
пошлин, налогов, которые могут быть дополнительно начислены по результатам
проведения таких исследований или экспертиз.
2. Выпуск товаров не производится только в случае обнаружения таможенными
органами признаков, указывающих на то, что к товарам могут применяться запреты и
ограничения и декларантом не представлены доказательства, подтверждающие их
соблюдение.
Статья 300. Выпуск товаров при выявлении преступления или
административного правонарушения
1. В случае выявления преступления или административного правонарушения
выпуск товаров может быть осуществлен до завершения производства по делу или
завершения административного процесса, если такие товары не изъяты или на них не
наложен арест в соответствии с законодательством Республики Казахстан.
2. Главой 16 настоящего Кодекса может быть предусмотрена необходимость
предоставления обеспечения уплаты таможенных пошлин, налогов, которые могут быть
дополнительно начислены.
Статья 301. Условно выпущенные товары
1. Условно выпущенными считаются товары, помещенные под таможенную процедуру
выпуска для внутреннего потребления, в отношении которых:
1) предоставлены льготы по уплате ввозных таможенных пошлин, налогов,
сопряженные с ограничениями по пользованию и (или) распоряжению товарами;
2) ограничения по пользованию и (или) распоряжению связаны с представлением
документов, указанных в подпункте 1) пункта 1 статьи 296 настоящего Кодекса, после
выпуска товаров;
3) применяются ставки ввозных таможенных пошлин, размер которых меньше, чем
размер ставок ввозных таможенных пошлин, установленных Единым таможенным тарифом.
2. Условно выпущенные товары, указанные в подпункте 1) пункта 1 настоящей
статьи, могут использоваться только в целях, соответствующих условиям
предоставления льгот.
Условно выпущенные товары, указанные в подпункте 2) пункта 1 настоящей
статьи, запрещены к передаче третьим лицам, в том числе путем их продажи или
отчуждения иным способом, а в случаях, если ограничения на ввоз указанных товаров
установлены в связи с проверкой качества и безопасности этих товаров, запрещены к
их использованию (эксплуатации, потреблению) в любой форме.
Условно выпущенные товары, указанные в подпункте 3) пункта 1 настоящей
статьи, могут использоваться только в пределах территории Республики Казахстан.
3. Условно выпущенные товары имеют статус иностранных товаров и находятся под
таможенным контролем.
4. Товары, указанные в подпункте 1) пункта 1 настоящей статьи, считаются
условно выпущенными до момента прекращения обязанности по уплате причитающихся сумм
ввозных таможенных пошлин, налогов, если иное не предусмотрено настоящим Кодексом.
5. Условно выпущенные товары приобретают статус товаров таможенного союза
после:
прекращения обязанности по уплате причитающихся сумм ввозных таможенных
пошлин, налогов - в отношении товаров, указанных в подпункте 1) пункта 1 настоящей
статьи;
представления документов, указанных в подпункте 1) пункта 1 статьи 296
настоящего Кодекса, - в отношении товаров, указанных в подпункте 2) пункта 1
настоящей статьи;
уплаты ввозных таможенных пошлин в размере разницы сумм ввозных таможенных
пошлин, исчисленных по ставкам ввозных таможенных пошлин, установленных Единым
таможенным тарифом, и сумм ввозных таможенных пошлин, уплаченных при выпуске
товаров, - в отношении товаров, указанных в подпункте 3) пункта 1 настоящей статьи.
Международными договорами Республики Казахстан и (или) решениями Комиссии
таможенного союза могут быть установлены иные обстоятельства, при которых условно
выпущенные товары приобретают статус товаров таможенного союза.
6. Для приобретения статуса товаров таможенного союза условно выпущенные
товары не подлежат повторному помещению под таможенную процедуру выпуска для
внутреннего потребления.
Порядок уплаты таможенных пошлин, налогов либо представления документов,
указанных в подпункте 1) пункта 1 статьи 296 настоящего Кодекса, в случаях,
указанных в части первой пункта 5 настоящей статьи, определяется настоящим
Кодексом.
7. Международными договорами государств-членов таможенного союза или
таможенным законодательством Республики Казахстан могут быть установлены иные
случаи и порядок отнесения товаров к условно выпущенным.
Статья 302. Отказ в выпуске товаров
1. При несоблюдении условий выпуска товаров, установленных пунктом 1 статьи
296 настоящего Кодекса, а также в случаях, указанных в пункте 7 статьи 291
настоящего Кодекса и в пункте 2 настоящей статьи, таможенный орган не позднее
истечения срока выпуска товаров отказывает в выпуске товаров в письменной форме с
указанием всех причин, послуживших основанием для такого отказа, и рекомендаций по
их устранению.
Порядок оформления отказа в выпуске товаров определяется решением Комиссии
таможенного союза.
2. Таможенный орган отказывает в выпуске товаров, если при проведении
таможенного контроля товаров таможенными органами были выявлены нарушения
таможенного законодательства таможенного союза, за исключением случаев, если:
выявленные нарушения, не содержащие состав правонарушения, устранены;
выявленные нарушения устранены, а декларируемые товары не изъяты или на них
не наложен арест в соответствии с законами Республики Казахстан.
3. Таможенный орган отказывает в выпуске товаров, если обнаружено, что
декларантом заявлены недостоверные сведения, влияющие на определение размера сумм
таможенных платежей и налогов, в том числе неверно указаны код Товарной
номенклатуры внешнеэкономической деятельности, страна происхождения, ставки и
размеры таможенных платежей и налогов, способ платежа и другие сведения, связанные
с уплатой таможенных платежей и налогов, за исключением корректировки таможенной
стоимости товаров.
Глава 34. ОБРАЩЕНИЕ ТОВАРОВ И (ИЛИ) ТРАНСПОРТНЫХ СРЕДСТВ
В СОБСТВЕННОСТЬ ГОСУДАРСТВА
Статья 303. Обращение товаров и (или) транспортных средств
в собственность государства
Товары и (или) транспортные средства обращаются в собственность государства
на основании:
1) решения суда о конфискации товаров и (или) транспортных средств по
правонарушениям в сфере таможенного дела;
2) таможенной декларации в отношении товаров, помещенных под таможенную
процедуру отказа в пользу государства, и акта приема-передачи таких товаров.
Статья 304. Порядок обращения товаров и (или) транспортных
средств в собственность государства по решению
суда
1. Товары и (или) транспортные средства обращаются в собственность
государства со дня вступления в законную силу решения суда о конфискации товаров и
(или) транспортных средств.
2. Таможенный орган на основании решения суда передает по акту приема-
передачи конфискованные товары и (или) транспортные средства соответствующему
уполномоченному государственному органу Республики Казахстан в соответствии
с законодательством Республики Казахстан.
Статья 305. Порядок обращения в собственность государства
товаров, помещенных под таможенную процедуру
отказа в пользу государства
Товары, помещенные под таможенную процедуру отказа в пользу государства,
обращаются в собственность государства по таможенной декларации и акту приема-
передачи с даты передачи товаров декларантом соответствующему уполномоченному
государственному органу Республики Казахстан в соответствии с законодательством
Республики Казахстан.
РАЗДЕЛ 6. ТАМОЖЕННЫЕ ПРОЦЕДУРЫ
Глава 35. ОБЩИЕ ПОЛОЖЕНИЯ О ТАМОЖЕННЫХ ПРОЦЕДУРАХ Статья 306. Виды таможенных процедур
1. В целях таможенного регулирования в отношении товаров устанавливаются
следующие виды таможенных процедур:
1) выпуск для внутреннего потребления;
2) экспорт;
3) таможенный транзит;
4) таможенный склад;
5) переработка на таможенной территории;
6) переработка вне таможенной территории;
7) переработка для внутреннего потребления;
8) временный ввоз (допуск);
9) временный вывоз;
10) реимпорт;
11) реэкспорт;
12) беспошлинная торговля;
13) уничтожение;
14) отказ в пользу государства;
15) свободная таможенная зона;
16) свободный склад;
17) специальная таможенная процедура.
2. Таможенные процедуры, указанные в подпунктах 15) и 16) пункта 1 настоящей
статьи, устанавливаются международными договорами Республики Казахстан и (или) в
порядке, определяемом Правительством Республики Казахстан.
Сноска. Статья 306 с изменением, внесенным Законом РК от 05.07.2011 № 452-IV
(вводится в действие со дня первого официального опубликования).
Статья 307. Выбор и изменение таможенной процедуры
1. По выбору лица товары, перемещаемые через таможенную границу таможенного
союза, помещаются под определенную таможенную процедуру в порядке и на условиях,
которые предусмотрены настоящим Кодексом.
2. Лицо вправе изменить выбранную таможенную процедуру на другую в
соответствии с настоящим Кодексом.
Статья 308. Помещение под таможенную процедуру
Днем помещения товаров под таможенную процедуру считается день выпуска товара
таможенным органом в порядке, установленном настоящим Кодексом.
Статья 309. Обязанность подтверждения соблюдения условий
помещения товаров под таможенную процедуру
Обязанность подтверждения соблюдения условий помещения товаров под таможенную
процедуру возлагается на декларанта.
Статья 310. Таможенный контроль за соблюдением условий
таможенных процедур
1. Таможенный контроль за соблюдением условий таможенных процедур, при
помещении под которые товары не приобретают статус товаров таможенного союза,
проводится таможенными органами в порядке, установленном настоящим Кодексом.
2. Таможенный контроль в отношении товаров, указанных в пункте 1 настоящей
статьи, находящихся на территории иного государства-члена таможенного союза, чем то
государство, таможенным органом которого выпущены товары, проводится в соответствии
с главой 20 настоящего Кодекса.
Статья 311. Ответственность за несоблюдение условий и
требований таможенной процедуры
1. Ответственность за несоблюдение условий и требований таможенной процедуры,
установленных настоящим Кодексом, несет декларант в соответствии с законами
Республики Казахстан.
Лица не несут ответственности в случаях, когда условия и требования
таможенной процедуры не соблюдаются по причине того, что товары, находящиеся под
таможенным контролем, до их выпуска либо до их фактического вывоза за пределы
территории Республики Казахстан безвозвратно утеряны, повреждены или уничтожены
вследствие аварии либо действия непреодолимой силы, а также когда количество или
состояние указанных товаров изменилось вследствие их естественного износа или
естественной убыли при нормальных условиях перевозки, транспортировки, хранения и
использования (эксплуатации).
2. В отношении товаров, вывезенных для переработки за пределы таможенной
территории таможенного союза, или продуктов их переработки лица не несут
ответственности при следующих обстоятельствах:
1) невозвращение товаров или продуктов их переработки по причине их
безвозвратной утери или уничтожения вследствие аварии или действия непреодолимой
силы;
2) изменение количества товаров или продуктов их переработки вследствие их
естественного износа или естественной убыли при нормальных условиях
транспортировки, хранения и использования (эксплуатации);
3) выбытие товаров или продуктов их переработки из владения вследствие
действий государственных органов или должностных лиц иностранного государства.
3. Обязанность подтверждения обстоятельств, повлекших безвозвратную утерю,
повреждение или уничтожение товаров, изменение их количества и состояния,
возлагается на лиц, определяемых настоящим разделом. Обстоятельства, произошедшие
на территории иностранных государств, подтверждаются дипломатическими
представительствами или консульскими учреждениями Республики Казахстан, а также
компетентными органами государства, в котором вышеуказанные обстоятельства
произошли.
Статья 312. Последствия изъятия (ареста) товаров,
помещенных под таможенную процедуру
1. В случае изъятия товаров, помещенных под таможенную процедуру, либо
наложения ареста на такие товары в соответствии с законами Республики Казахстан
действие таможенной процедуры в отношении этих товаров приостанавливается.
Если принято решение об отмене изъятия товаров либо наложения на них ареста,
действие таможенной процедуры возобновляется.
При возобновлении действия таможенной процедуры проценты, начисление и уплата
которых предусмотрены в соответствии с настоящим разделом, за период
приостановления действия таможенной процедуры не начисляются и не уплачиваются.
2. При конфискации или ином обращении в собственность государства товаров,
помещенных под таможенную процедуру, действие таможенной процедуры в отношении этих
товаров прекращается, а конфискованные или иным образом обращенные в собственность
государства иностранные товары приобретают статус товаров таможенного союза.
3. Если привлечение лица к административной или уголовной ответственности в
соответствии с законами Республики Казахстан связано с несоблюдением им таможенной
процедуры и допущенное несоблюдение влечет за собой невозможность дальнейшего
применения данной таможенной процедуры, действие таможенной процедуры должно быть
завершено в течение пятнадцати календарных дней со дня, следующего за днем
вступления в силу соответствующего решения по привлечению лица к ответственности.
Товары, в отношении которых действие таможенной процедуры не завершено в
соответствии с частью первой настоящего пункта, задерживаются таможенными органами
в соответствии с главой 26 настоящего Кодекса.
Глава 36. ТАМОЖЕННАЯ ПРОЦЕДУРА ВЫПУСКА ДЛЯ
ВНУТРЕННЕГО ПОТРЕБЛЕНИЯ Статья 313. Содержание таможенной процедуры выпуска для
внутреннего потребления
Выпуском для внутреннего потребления является таможенная процедура, при
помещении под которую иностранные товары находятся и используются на таможенной
территории таможенного союза без ограничений по их пользованию и распоряжению, если
иное не установлено настоящим Кодексом.
Статья 314. Условия помещения товаров под таможенную
процедуру выпуска для внутреннего потребления
1. Товары помещаются под таможенную процедуру выпуска для внутреннего
потребления при соблюдении следующих условий:
1) уплаты ввозных таможенных пошлин, налогов, если не установлены тарифные
преференции, льготы по уплате таможенных пошлин, налогов;
2) соблюдения запретов и ограничений;
3) представления документов, подтверждающих соблюдение ограничений в связи с
применением специальных защитных, антидемпинговых и компенсационных мер.
2. При выполнении указанных условий товар приобретает статус товаров
таможенного союза.
3. При предоставлении льгот по уплате таможенных пошлин, налогов, сопряженных
с ограничениями по пользованию и (или) распоряжению товарами, товары подлежат
условному выпуску в соответствии со статьей 301 настоящего Кодекса и сохраняют
статус иностранных товаров.
Статья 315. Возникновение, прекращение обязанности по
уплате ввозных таможенных пошлин, налогов и
срок их уплаты в отношении товаров, помещаемых
(помещенных) под таможенную процедуру выпуска
для внутреннего потребления
1. Обязанность по уплате ввозных таможенных пошлин, налогов в отношении
товаров, помещаемых под таможенную процедуру выпуска для внутреннего потребления,
возникает у декларанта с момента регистрации таможенным органом таможенной
декларации.
2. Обязанность по уплате ввозных таможенных пошлин, налогов прекращается у
декларанта:
1) в отношении товаров, помещаемых под таможенную процедуру выпуска для
внутреннего потребления, - в случаях, установленных пунктом 2 статьи 129 настоящего
Кодекса;
2) в отношении товаров, помещенных под таможенную процедуру выпуска для
внутреннего потребления с использованием льгот по уплате таможенных пошлин,
налогов, сопряженных с ограничениями по пользованию и (или) распоряжению этими
товарами:
по истечении пяти лет со дня выпуска товаров в соответствии с таможенной
процедурой выпуска для внутреннего потребления, если не установлен иной срок
действия ограничений по пользованию и (или) распоряжению товарами, при условии, что
в этот период не наступил срок уплаты ввозных таможенных пошлин, налогов,
установленный подпунктом 2) пункта 3 настоящей статьи;
по истечении иного установленного срока действия ограничений по пользованию и
(или) распоряжению товарами при условии, что в этот период не наступил срок уплаты
таможенных пошлин, налогов, установленный подпунктом 2) пункта 3 настоящей статьи;
при помещении таких товаров под таможенные процедуры отказа в пользу
государства или уничтожения в течение пяти лет со дня выпуска товаров в
соответствии с таможенной процедурой выпуска для внутреннего потребления либо в
течение иного установленного срока действия льготы - с момента представления
таможенному органу документа, подтверждающего принятие товаров в собственность
государства либо его уничтожение;
в случаях, установленных пунктом 2 статьи 129 настоящего Кодекса, наступивших
в течение пяти лет либо в течение иного установленного срока действия льготы со дня
выпуска товаров в соответствии с таможенной процедурой выпуска для внутреннего
потребления;
при помещении условно выпущенных товаров под таможенную процедуру реэкспорта
при условии, что до такого помещения не наступил срок уплаты ввозных таможенных
пошлин, налогов, установленный подпунктом 2) пункта 3 настоящей статьи.
3. Ввозные таможенные пошлины, налоги подлежат уплате в следующие сроки:
1) в отношении товаров, помещаемых под таможенную процедуру выпуска для
внутреннего потребления, - до выпуска товаров в соответствии с таможенной
процедурой выпуска для внутреннего потребления;
2) в отношении товаров, помещенных под таможенную процедуру выпуска для
внутреннего потребления с использованием льгот по уплате таможенных пошлин,
налогов, сопряженных с ограничениями по пользованию и (или) распоряжению этими
товарами:
в случае отказа от использования таких льгот - до внесения в таможенную
декларацию, поданную для помещения товаров под таможенную процедуру выпуска для
внутреннего потребления, изменений в части отказа от использования льгот;
в случае совершения действий с товарами в нарушение ограничений по
пользованию и (или) распоряжению этими товарами, установленных в связи с
использованием таких льгот, или в нарушение целей, соответствующих условиям
представления льгот, - в первый день совершения указанных действий, а если этот
день не установлен - в день регистрации таможенным органом таможенной декларации,
поданной для помещения товаров под таможенную процедуру выпуска для внутреннего
потребления.
Глава 37. ТАМОЖЕННАЯ ПРОЦЕДУРА ЭКСПОРТА
Статья 316. Содержание таможенной процедуры экспорта
1. Экспортом является таможенная процедура, при которой товары таможенного
союза вывозятся за пределы таможенной территории таможенного союза и
предназначаются для постоянного нахождения за ее пределами.
2. Допускается помещение под таможенную процедуру экспорта товаров, ранее
помещенных под таможенные процедуры временного вывоза или переработки вне
таможенной территории, без их фактического предъявления таможенным органам.
Статья 317. Условия помещения товаров под таможенную
процедуру экспорта
1. Товары помещаются под таможенную процедуру экспорта при соблюдении
следующих условий:
1) уплаты вывозных таможенных пошлин, если не установлены льготы по уплате
вывозных таможенных пошлин;
2) соблюдения запретов и ограничений;
3) представления сертификата о происхождении товара в отношении товаров,
включенных в сводный перечень товаров, формируемый Комиссией таможенного союза в
соответствии с международными договорами государств-членов таможенного союза,
регулирующими вопросы применения вывозных таможенных пошлин в отношении третьих
стран.
2. Товары, помещенные под таможенную процедуру экспорта и фактически
вывезенные с таможенной территории таможенного союза, утрачивают статус товаров
таможенного союза.
Статья 318. Возникновение и прекращение обязанности по
уплате вывозных таможенных пошлин и срок их
уплаты в отношении товаров, помещаемых под
таможенную процедуру экспорта
1. Обязанность по уплате вывозных таможенных пошлин в отношении товаров,
помещаемых под таможенную процедуру экспорта, возникает у декларанта с момента
регистрации таможенным органом таможенной декларации.
2. Обязанность по уплате вывозных таможенных пошлин в отношении товаров,
помещаемых под таможенную процедуру экспорта, прекращается у декларанта в случаях,
установленных пунктом 2 статьи 129 настоящего Кодекса.
3. Вывозные таможенные пошлины подлежат уплате до выпуска товаров в
соответствии с таможенной процедурой экспорта, если иной срок не установлен
настоящим Кодексом.
Глава 38. ТАМОЖЕННАЯ ПРОЦЕДУРА ТАМОЖЕННОГО ТРАНЗИТА
Статья 319. Общие положения о таможенном транзите
1. Таможенным транзитом является таможенная процедура, в соответствии с
которой товары перевозятся под таможенным контролем по таможенной территории
таможенного союза, в том числе через территорию государства, не являющегося членом
таможенного союза, от таможенного органа отправления до таможенного органа
назначения без уплаты таможенных пошлин, налогов с применением запретов и
ограничений, за исключением мер нетарифного и технического регулирования.
2. Таможенный транзит применяется при перевозке:
1) иностранных товаров от таможенного органа в месте прибытия до таможенного
органа в месте убытия;
2) иностранных товаров от таможенного органа в месте прибытия до внутреннего
таможенного органа;
3) иностранных товаров, а также товаров таможенного союза, если это
предусмотрено в соответствии с пунктом 5 настоящей статьи, от внутреннего
таможенного органа до таможенного органа в месте убытия;
4) иностранных товаров от одного внутреннего таможенного органа до другого
внутреннего таможенного органа;
5) товаров таможенного союза от таможенного органа места убытия до
таможенного органа места прибытия через территорию государства, не являющегося
членом таможенного союза.
3. Таможенный транзит не применяется в отношении товаров, перевозимых
воздушным транспортом, если воздушное судно во время совершения международного
рейса в месте прибытия совершает промежуточную или вынужденную (техническую)
посадку без частичной разгрузки (выгрузки) товаров.
Таможенный транзит в отношении товаров, перемещаемых в международных почтовых
отправлениях, трубопроводным транспортом и по линиям электропередач, применяется с
учетом особенностей, установленных настоящим Кодексом.
Особенности таможенного транзита в отношении товаров, перемещаемых
железнодорожным транспортом по таможенной территории таможенного союза,
определяются международным договором государств-членов таможенного союза.
Особенности таможенного транзита в отношении товаров, перемещаемых морским
транспортом, а также при перевозке товаров в соответствии с подпунктами 2) и 4)
пункта 2 настоящей статьи, перемещаемых по территории только одного государства-
члена таможенного союза, могут быть установлены законодательством такого
государства-члена таможенного союза.
4. Таможенное декларирование товаров, помещаемых под таможенную процедуру
таможенного транзита, осуществляют лица, указанные в подпунктах 1) и 3) статьи 284
настоящего Кодекса.
5. Товары, помещенные под таможенную процедуру экспорта, перевозятся по
таможенной территории таможенного союза без помещения под таможенную процедуру
таможенного транзита, если иное не предусмотрено настоящим Кодексом и (или)
решением Комиссии таможенного союза.
6. Для целей применения настоящей главы под транспортным средством
международной перевозки понимается также транспортное средство, на котором товары
перевозятся по таможенной территории таможенного союза, не покидая ее пределы.
Статья 320. Условия помещения товаров под таможенную
процедуру таможенного транзита
Помещение товаров под таможенную процедуру таможенного транзита допускается
при соблюдении следующих условий:
1) товары не запрещены к ввозу на таможенную территорию таможенного союза или
вывозу с такой территории;
2) в отношении товаров представлены документы, подтверждающие соблюдение
ограничений, связанных с перемещением товаров через таможенную границу таможенного
союза, если такое перемещение допускается при наличии этих документов;
3) в отношении ввозимых товаров осуществлены пограничный контроль и иные виды
государственного контроля, если товары подлежат такому контролю в месте прибытия;
4) представлена транзитная декларация;
5) в отношении товаров приняты меры обеспечения соблюдения таможенного
транзита в соответствии со статьей 321 настоящего Кодекса;
6) обеспечена идентификация товаров в соответствии со статьей 198 настоящего
Кодекса;
7) транспортное средство международной перевозки оборудовано надлежащим
образом в случае, если товары перевозятся под таможенными пломбами и печатями.
Статья 321. Меры обеспечения соблюдения таможенного
транзита
1. К мерам обеспечения соблюдения таможенного транзита относятся:
1) обеспечение уплаты таможенных пошлин, налогов в отношении иностранных
товаров в соответствии с главой 16 настоящего Кодекса;
2) таможенное сопровождение;
3) установление маршрута перевозки товаров.
2. При таможенном транзите таможенные органы не требуют предоставления
обеспечения уплаты таможенных пошлин, налогов, предусмотренных подпунктом 1) пункта
1 настоящей статьи, если:
1) в качестве декларанта выступают таможенный перевозчик или уполномоченный
экономический оператор;
2) товары перемещаются железнодорожным и трубопроводным транспортом или по
линиям электропередачи;
3) это установлено международными договорами Республики Казахстан;
4) товары перевозятся под таможенным сопровождением;
5) в иных случаях, установленных настоящим Кодексом и (или) международными
договорами государств-членов таможенного союза.
3. Мера обеспечения соблюдения таможенного транзита, указанная в подпункте 3)
пункта 1 настоящей статьи, может применяться только дополнительно к иным мерам
обеспечения соблюдения таможенного транзита в случаях, определяемых на основе
системы управления рисками.
Маршруты определяются таможенным органом отправления на основании сведений,
указанных в транспортных (перевозочных) документах.
Изменение маршрута допускается с письменного разрешения таможенного органа
отправления либо любого таможенного органа, находящегося по пути его следования.
Статья 322. Таможенное сопровождение
1. Таможенным сопровождением является сопровождение транспортных средств,
перевозящих товары в соответствии с таможенной процедурой таможенного транзита,
которое осуществляется должностными лицами таможенных органов либо иными
организациями в соответствии с законодательством Республики Казахстан в целях
обеспечения соблюдения таможенной процедуры таможенного транзита.
2. Таможенный орган вправе принять решение о таможенном сопровождении в
случаях:
1) определяемых на основе системы управления рисками;
2) непредставления либо недостаточности обеспечения уплаты таможенных пошлин,
налогов в соответствии с главой 16 настоящего Кодекса;
3) неоднократного невыполнения перевозчиком обязанностей при перевозке
товаров в соответствии с таможенной процедурой таможенного транзита, которое было
установлено вступившими в законную силу постановлениями о привлечении к
административной ответственности, если хотя бы одно из указанных постановлений не
исполнено;
4) неисполнения перевозчиком обязанности по уплате таможенных пошлин, налогов
в соответствии со статьей 331 настоящего Кодекса;
5) установленных международными договорами Республики Казахстан.
3. В случае принятия таможенным органом решения о таможенном сопровождении
таможенный орган организует его не позднее двадцати четырех часов с момента
принятия такого решения.
4. Порядок таможенного сопровождения определяется Правительством Республики
Казахстан.
Статья 323. Срок таможенного транзита
1. Срок таможенного транзита от таможенного органа отправления до таможенного
органа назначения устанавливается таможенным органом отправления в соответствии с
обычным сроком перевозки товаров исходя из вида транспорта и возможностей
транспортного средства, установленного маршрута, других условий перевозки и (или)
заявления декларанта или перевозчика, если перевозчик не выступал декларантом
таможенной процедуры таможенного транзита, а также с учетом требований режима труда
и отдыха водителя в соответствии с международными договорами, но не более
предельного срока таможенного транзита.
2. Предельный срок таможенного транзита не может превышать срок, определяемый
из расчета две тысячи километров за один месяц.
3. Установленный таможенным органом срок таможенного транзита по
мотивированному обращению декларанта или перевозчика, если перевозчик не выступал
декларантом таможенной процедуры таможенного транзита, может быть продлен в
пределах срока, установленного пунктом 2 настоящей статьи.
Статья 324. Место доставки товаров
1. Место доставки товаров при таможенном транзите определяется таможенным
органом отправления на основании сведений о пункте назначения, указанном в
транспортных (перевозочных) документах.
2. Таможенный орган отправления вправе устанавливать места доставки вне
зависимости от сведений, указанных в транспортных (перевозочных) документах в
случаях:
1) по мотивированному запросу лица, обладающего полномочиями в отношении
товара, при условии представления документов, подтверждающих основание для
установления места доставки вне зависимости от сведений, указанных в транспортных
(перевозочных) документах;
2) определяемых на основе системы управления рисками.
В случаях, установленных подпунктом 2) настоящего пункта, затраты перевозчика
по доставке товаров до места доставки, установленного таможенным органом
отправления, должны соответствовать затратам по доставке товаров до места доставки,
указанного в транспортных (перевозочных) документах.
3. Местом доставки товаров является зона таможенного контроля, находящаяся в
регионе деятельности таможенного органа назначения. При этом товары, перевозимые из
места их прибытия, доставляются в место нахождения таможенного органа, если иное не
установлено настоящим Кодексом.
Местом доставки товаров, перемещаемых железнодорожным транспортом, является
зона таможенного контроля на станции назначения (подъездных путях).
4. В случае, если при таможенном транзите пункт назначения изменяется в
соответствии с законодательством Республики Казахстан о транспорте, перевозчик
вправе обратиться в таможенный орган с просьбой об изменении места доставки
товаров. При этом перевозчик представляет в любой таможенный орган, находящийся по
пути его следования, заявление об изменении пункта назначения, составленное в
произвольной форме, документы, подтверждающие изменение пункта назначения, а также
транзитную декларацию и иные документы на товары.
Решение об изменении места доставки товаров принимается таможенным органом не
позднее дня, следующего за днем получения заявления и документов, которые указаны в
части первой настоящего пункта. Указанное решение оформляется путем завершения
таможенной процедуры таможенного транзита в отношении товаров, место доставки
которых изменено, и оформления новой транзитной декларации. Товары помещаются под
таможенную процедуру таможенного транзита в день принятия решения таможенным
органом об изменении места доставки товаров.
Статья 325. Оборудование транспортных средств
международной перевозки при перевозке товаров
под таможенными пломбами и печатями
1. Для перевозки товаров под таможенными пломбами и печатями транспортные
средства международной перевозки должны быть сконструированы и оборудованы с
соблюдением следующих требований:
1) таможенные пломбы могут быть наложены простым и надежным способом;
2) товары не могут быть извлечены из опломбированной части грузовых помещений
транспортного средства международной перевозки или вложены в них без оставления
видимых следов их вскрытия или без повреждения таможенных пломб и печатей;
3) отсутствуют потайные места, в которых товары могут быть спрятаны;
4) места, в которых могут находиться товары, легкодоступны для таможенного
осмотра товаров.
2. Требования к транспортному средству международной перевозки, установленные
пунктом 1 настоящей статьи, считаются выполненными, если такое транспортное
средство соответствует требованиям к его конструкции и оборудованию,
установленным международными договорами Республики Казахстан.
3. Соответствие транспортного средства международной перевозки требованиям,
указанным в пунктах 1 и 2 настоящей статьи, может быть подтверждено заблаговременно
путем получения свидетельства о допущении транспортного средства международной
перевозки к перевозке товаров под таможенными пломбами и печатями.
Свидетельство о допущении транспортного средства международной перевозки к
перевозке товаров под таможенными пломбами и печатями может быть выдано:
в индивидуальном порядке;
по типу конструкции (сериям) транспортных средств.
Свидетельство о допущении транспортного средства международной перевозки к
перевозке товаров под таможенными пломбами и печатями выдается таможенным органом
по заявлению заинтересованного лица не позднее трех рабочих дней со дня получения
указанного заявления. Указанное свидетельство остается действительным до тех пор,
пока не произошли изменения конструкции транспортного средства международной
перевозки, но не более двух лет.
Свидетельство о допущении транспортного средства международной перевозки к
перевозке товаров под таможенными пломбами и печатями при переходе к другому лицу
права владения транспортным средством остается действительным.
Форма свидетельства о допущении транспортного средства международной
перевозки к перевозке товаров под таможенными пломбами и печатями и порядок его
выдачи и использования устанавливаются решением Комиссии таможенного союза.
4. Таможенные органы не требуют заблаговременного допущения транспортного
средства международной перевозки для перевозки товаров под таможенными пломбами и
печатями, за исключением случаев, если:
перевозка товаров осуществляется таможенным перевозчиком;
заблаговременное допущение предусмотрено международными договорами.
Статья 326. Разгрузка, перегрузка (перевалка) и иные
грузовые операции с товарами, а также замена
транспортных средств международной перевозки
при таможенном транзите
1. Разгрузка, перегрузка (перевалка) и иные грузовые операции с товарами,
перевозимыми в соответствии с таможенной процедурой таможенного транзита, а также
замена транспортных средств международной перевозки, перевозящих такие товары,
допускаются с разрешения таможенного органа отправления или таможенного органа, в
регионе деятельности которого осуществляется соответствующая грузовая операция, за
исключением случаев, указанных в части второй настоящего пункта.
Если операции, указанные в части первой настоящей статьи, в отношении товаров
и транспортных средств международной перевозки могут быть осуществлены без
повреждения наложенных таможенных пломб и печатей либо если на товары таможенные
пломбы и печати не наложены, осуществление таких операций допускается после
уведомления таможенного органа в письменной и (или) электронной форме.
2. Таможенный орган может отказать в выдаче разрешения на осуществление
грузовых операций с товарами в случае, если их осуществление может повлечь за собой
утрату товаров или изменение их свойств, либо при наличии в транспортных
(перевозочных) документах, документах, подтверждающих соблюдение ограничений, либо
иных документах, выданных контролирующими государственными органами, запрета на
осуществление таких операций.
3. По заявлению лица таможенный орган разрешает проведение грузовых операций
с товарами под таможенным контролем вне времени работы таможенного органа.
Статья 327. Обязанности перевозчика при таможенной
процедуре таможенного транзита
При перевозке товаров в соответствии с таможенной процедурой таможенного
транзита перевозчик, вне зависимости от того, является ли он декларантом этой
таможенной процедуры, обязан:
1) доставить товары и документы на них в установленные таможенным органом
отправления сроки в место доставки товаров, следуя по определенному маршруту, если
он установлен;
2) обеспечить сохранность товаров, таможенных пломб и печатей, либо иных
средств идентификации, если они применялись;
3) не допускать разгрузки, перегрузки (перевалки) и иных грузовых операций с
товарами, перевозимыми в соответствии с таможенной процедурой таможенного транзита,
а также замены транспортных средств международной перевозки, перевозящих такие
товары, без разрешения таможенных органов, за исключением случаев, предусмотренных
пунктом 1 статьи 326 настоящего Кодекса.
Статья 328. Ответственность перевозчика
1. При недоставке товаров и документов на них в таможенный орган назначения
перевозчик несет ответственность в соответствии с законами Республики Казахстан или
законодательства государства-члена таможенного союза, таможенным органом которого
товары помещены под таможенную процедуру таможенного транзита.
2. За неисполнение или ненадлежащее исполнение своих обязанностей при
перевозке товаров на территории Республики Казахстан в соответствии с таможенной
процедурой таможенного транзита, за исключением случая, указанного в пункте 1
настоящей статьи, перевозчик несет ответственность в соответствии с законами
Республики Казахстан.
Статья 329. Завершение таможенной процедуры таможенного
транзита
1. Таможенная процедура таможенного транзита завершается после доставки
товаров в место доставки, установленное таможенным органом отправления.
2. В месте доставки товаров до завершения таможенной процедуры таможенного
транзита товары размещаются в зоне таможенного контроля.
Размещение товаров в зоне таможенного контроля допускается в любое время
суток.
3. Для завершения таможенной процедуры таможенного транзита перевозчик обязан
представить таможенному органу назначения транзитную декларацию, а также имеющиеся
у него другие документы:
в отношении товаров перевозимых автомобильным транспортом в течение одного
часа с момента их прибытия в место доставки товаров, а в случае прибытия товаров
вне установленного времени работы таможенного органа - в течение двух часов с
момента наступления времени начала работы этого таможенного органа;
в отношении товаров, перевозимых с использованием водных, воздушных судов и
железнодорожного транспорта, - в течение времени, установленного технологическим
процессом порта, аэропорта или железнодорожной станции, но не позднее времени
окончания следующего рабочего дня таможенного органа назначения с момента прибытия
транспортного средства в место доставки товаров.
По требованию таможенного органа перевозчик обязан предъявить товары.
4. Таможенный орган назначения в течение одного часа с момента представления
перевозчиком документов, указанных в пункте 3 настоящей статьи, регистрирует их
подачу в порядке, установленном Правительством Республики Казахстан.
5. Таможенный орган назначения завершает таможенную процедуру таможенного
транзита в возможно короткие сроки, но не позднее двадцати четырех часов после
регистрации документов путем проставления отметки на транзитной декларации или иных
документах, признаваемых в качестве транзитной декларации, о завершении таможенной
процедуры таможенного транзита.
Порядок оформления таможенными органами завершения таможенной процедуры
таможенного транзита определяется решением Комиссии таможенного союза.
6. В течение трех часов после завершения таможенной процедуры таможенного
транзита перевозчик или иное заинтересованное лицо обязано совершить таможенные
операции, связанные с помещением товаров на временное хранение или их таможенным
декларированием в соответствии с таможенной процедурой.
После завершения таможенной процедуры таможенного транзита товаров,
перевозимых железнодорожным или водным транспортом, перевозчик или иное
заинтересованное лицо обязано не позднее времени окончания следующего рабочего дня
таможенного органа назначения совершить таможенные операции, связанные с помещением
товаров на временное хранение или их таможенным декларированием в соответствии с
таможенной процедурой.
До помещения товаров на временное хранение или их таможенного декларирования
в соответствии с таможенной процедурой товары должны находиться в зоне таможенного
контроля.
Положения настоящего пункта не применяются при завершении таможенной
процедуры в месте убытия в отношении товаров, вывозимых с таможенной территории
таможенного союза.
Статья 330. Меры, принимаемые при аварии, действии
непреодолимой силы или иных обстоятельствах
при таможенной процедуре таможенного транзита
1. При аварии, действии непреодолимой силы или иных обстоятельствах,
препятствующих перевозке товаров в соответствии с таможенной процедурой таможенного
транзита перевозчик обязан принять все меры для обеспечения сохранности товаров и
транспортных средств, незамедлительно сообщить в ближайший таможенный орган об этих
обстоятельствах и месте нахождения товаров, а также перевезти товары или обеспечить
их перевозку (если его транспортное средство повреждено) в ближайший таможенный
орган либо иное место, указанное таможенным органом. Таможенный орган, получивший
сообщение об этих обстоятельствах, обязан известить таможенный орган отправления и
таможенный орган назначения о возникших обстоятельствах, препятствующих перевозке
товаров в соответствии с таможенной процедурой таможенного транзита.
2. Расходы, понесенные перевозчиком в связи с соблюдением требований пункта 1
настоящей статьи, таможенными органами не возмещаются.
Статья 331. Возникновение и прекращение обязанности по
уплате ввозных таможенных пошлин, налогов и
срок их уплаты в отношении иностранных
товаров, помещаемых (помещенных) под
таможенную процедуру таможенного транзита
1. Обязанность по уплате ввозных таможенных пошлин, налогов в отношении
иностранных товаров, помещаемых под таможенную процедуру таможенного транзита,
возникает у декларанта с момента регистрации таможенным органом транзитной
декларации.
2. Обязанность по уплате ввозных таможенных пошлин, налогов в отношении
иностранных товаров, помещаемых (помещенных) под таможенную процедуру таможенного
транзита, прекращается у декларанта:
1) при завершении таможенной процедуры таможенного транзита в соответствии
с пунктом 6 статьи 329 настоящего Кодекса, за исключением случая, когда во время
действия этой процедуры наступил срок уплаты ввозных таможенных пошлин, налогов;
2) в случаях, установленных пунктом 2 статьи 129 настоящего Кодекса.
3. При недоставке иностранных товаров в установленное таможенным органом
место доставки сроком уплаты ввозных таможенных пошлин, налогов считается:
1) если недоставка иностранных товаров произошла по причине передачи товаров
перевозчиком получателю или иному лицу без разрешения таможенного органа - день
такой передачи, а если этот день не установлен - день регистрации таможенным
органом транзитной декларации;
2) если недоставка иностранных товаров произошла по причине утраты товаров,
за исключением уничтожения (безвозвратной утраты) вследствие аварии или действия
непреодолимой силы либо в результате естественной убыли при нормальных условиях
перевозки (транспортировки) и хранения, - день такой утраты, а если этот день не
установлен - день регистрации таможенным органом транзитной декларации;
3) если недоставка иностранных товаров произошла по иным причинам, - день
регистрации таможенным органом транзитной декларации.
4. Ввозные таможенные пошлины, налоги подлежат уплате в размерах,
соответствующих суммам ввозных таможенных пошлин, налогов, которые подлежали бы
уплате при помещении товаров под таможенную процедуру выпуска для внутреннего
потребления, исчисленным на день регистрации таможенным органом транзитной
декларации.
5. При прекращении в соответствии с подпунктом 1) пункта 2 настоящей статьи
обязанности по уплате ввозных таможенных пошлин, налогов уплаченные или взысканные
в соответствии с пунктами 3 и 4 настоящей статьи ввозные таможенные пошлины, налоги
подлежат возврату (зачету) в порядке, установленном в соответствии с настоящим
Кодексом.
6. В случае, если обеспечение уплаты таможенных пошлин, налогов в
соответствии с пунктом 3 статьи 143 настоящего Кодекса предоставлено иным лицом,
чем декларант таможенной процедуры таможенного транзита, в случаях, предусмотренных
пунктом 3 настоящей статьи, обязанность по уплате ввозных таможенных пошлин,
налогов возникает у такого лица солидарно с декларантом.
Статья 332. Возникновение и прекращение обязанности по
уплате вывозных таможенных пошлин и срок их
уплаты в отношении товаров таможенного союза,
помещаемых (помещенных) под таможенную
процедуру таможенного транзита
1. Обязанность по уплате вывозных таможенных пошлин в отношении товаров
таможенного союза, помещаемых под таможенную процедуру таможенного транзита, в
соответствии с подпунктом 5) пункта 2 статьи 319 настоящего Кодекса, возникает у
декларанта с момента регистрации таможенным органом транзитной декларации.
2. Обязанность по уплате вывозных таможенных пошлин в отношении товаров
таможенного союза, помещаемых (помещенных) под таможенную процедуру таможенного
транзита, прекращается у декларанта:
1) при завершении таможенной процедуры таможенного транзита в соответствии
с пунктом 6 статьи 329 настоящего Кодекса, за исключением случая, когда во время
действия этой процедуры наступил срок уплаты ввозных таможенных пошлин, налогов;
2) в случаях, установленных пунктом 2 статьи 129 настоящего Кодекса.
3. В случае недоставки товаров в установленное таможенным органом место
доставки сроком уплаты вывозных таможенных пошлин считается день регистрации
таможенным органом транзитной декларации.
4. Вывозные таможенные пошлины подлежат уплате в размерах, соответствующих
суммам вывозных таможенных пошлин, которые подлежали бы уплате при помещении
товаров под таможенную процедуру экспорта, исчисленным на день регистрации
таможенным органом транзитной декларации.
5. При прекращении в соответствии с подпунктом 1) пункта 2 настоящей статьи
обязанности по уплате вывозных таможенных пошлин уплаченные или взысканные в
соответствии с пунктами 3 и 4 настоящей статьи вывозные таможенные пошлины подлежат
возврату (зачету) в порядке, установленном в соответствии с настоящим Кодексом.
Глава 39. ТАМОЖЕННАЯ ПРОЦЕДУРА ТАМОЖЕННОГО СКЛАДА
Статья 333. Содержание таможенной процедуры таможенного
склада
Таможенным складом является таможенная процедура, при которой иностранные
товары хранятся под таможенным контролем на таможенном складе в течение
установленного срока без уплаты таможенных пошлин, налогов и без применения мер
нетарифного регулирования.
Статья 334. Условия помещения товаров под таможенную
процедуру таможенного склада
1. Под таможенную процедуру таможенного склада могут помещаться любые
иностранные товары, за исключением:
товаров, срок годности и (или) реализации которых на день их таможенного
декларирования в соответствии с таможенной процедурой таможенного склада составляет
менее ста восьмидесяти календарных дней;
товаров, перечень которых определяется решением Комиссии таможенного союза.
2. Под таможенную процедуру таможенного склада могут помещаться товары, ранее
помещенные под иные таможенные процедуры.
3. Под таможенную процедуру таможенного склада могут быть помещены
иностранные товары в целях приостановления действия таможенных процедур временного
ввоза или переработки на таможенной территории в случаях, предусмотренных настоящим
Кодексом.
4. Допускается помещение под таможенную процедуру таможенного склада без
фактического размещения на таможенном складе товаров, которые из-за своих больших
габаритов не могут быть размещены на таможенном складе, при наличии на это
разрешения таможенного органа в письменной форме.
При помещении товаров под эту таможенную процедуру без их фактического
размещения на таможенном складе предоставляется обеспечение уплаты таможенных
пошлин, налогов в соответствии с главой 16 настоящего Кодекса.
Статья 335. Срок хранения товаров на таможенном складе
1. Срок хранения товаров на таможенном складе не может превышать три года со
дня помещения товаров под таможенную процедуру таможенного склада.
2. Товары, имеющие ограниченный срок годности и (или) реализации, должны быть
помещены под иную таможенную процедуру не позднее, чем за сто восемьдесят
календарных дней до истечения указанного срока.
3. Товары, срок хранения которых на таможенном складе истек, задерживаются
таможенными органами в соответствии с главой 26 настоящего Кодекса.
4. При неоднократном помещении товаров под таможенную процедуру таможенного
склада, в том числе, когда декларантами этой процедуры выступают разные лица, общий
срок хранения товаров на таможенном складе не может превышать срок, предусмотренный
пунктом 1 настоящей статьи.
Статья 336. Операции, совершаемые с товарами, помещенными
под таможенную процедуру таможенного склада
1. Лица, обладающие полномочиями в отношении товаров, или их представители
вправе совершать с товарами, помещенными под таможенную процедуру таможенного
склада, обычные операции, необходимые для обеспечения их сохранности, в том числе
осматривать и измерять товары, перемещать их в пределах таможенного склада, при
условии, что эти операции не повлекут за собой изменения состояния товаров,
нарушения их упаковки и (или) средств идентификации.
2. С разрешения таможенного органа с товарами, помещенными под таможенную
процедуру таможенного склада, могут совершаться простые сборочные операции, а также
операции по:
отбору проб и образцов;
подготовке товаров к продаже и транспортировке, включая дробление партии,
формирование отправок, сортировку, упаковку, переупаковку, маркировку, операции по
улучшению товарного вида.
3. Все операции, совершаемые с товарами, помещенными под таможенную процедуру
таможенного склада, не должны изменять характеристики этих товаров, связанные с
изменением классификационного кода по Товарной номенклатуре внешнеэкономической
деятельности.
4. В отношении всех или части товаров, помещенных под таможенную процедуру
таможенного склада, могут совершаться сделки, предусматривающие передачу прав
владения, пользования и (или) распоряжения этими товарами.
Статья 337. Таможенные склады и их типы
1. Таможенным складом признается специально определенное и обустроенное
сооружение, помещение и (или) открытая площадка, предназначенные для хранения
товаров в соответствии с таможенной процедурой таможенного склада.
2. Таможенные склады могут быть открытого или закрытого типа.
Таможенные склады являются складами открытого типа, если они доступны для
хранения любых товаров и использования любыми лицами, обладающими полномочиями в
отношении товаров.
Таможенные склады являются складами закрытого типа, если они предназначены
для хранения товаров владельца таможенного склада.
3. Требования по расположению, обустройству и оборудованию таможенных
складов, а также порядок их учреждения и функционирования установлены в статьях 46
- 51 настоящего Кодекса.
4. Таможенные органы ведут реестры владельцев таможенных складов и
обеспечивают их периодическую публикацию, в том числе с использованием
информационных технологий.
Статья 338. Хранение товаров на таможенном складе
1. Товары, которые могут причинить вред другим товарам или требуют особых
условий хранения, должны размещаться на таможенных складах, оборудованных в
соответствии с условиями хранения таких товаров.
2. Допускается хранение на таможенном складе товаров таможенного союза,
помещенных под таможенную процедуру экспорта, в течение шести месяцев.
3. В случае прекращения функционирования таможенного склада товары,
помещенные под таможенную процедуру таможенного склада, в течение шестидесяти
календарных дней со дня, следующего за днем принятия решения о прекращении
функционирования этого склада, должны быть перемещены на другой таможенный склад
либо помещены под иную таможенную процедуру в соответствии с настоящим Кодексом.
При несовершении в течение шестидесяти календарных дней действий, указанных в
части первой настоящего пункта, товары задерживаются таможенными органами в
соответствии с главой 26 настоящего Кодекса.
Статья 339. Помещение под иную таможенную процедуру
товаров, пришедших в негодность, испорченных
или поврежденных вследствие действия
непреодолимой силы в период их хранения на
таможенном складе
Товары, пришедшие в негодность, испорченные или поврежденные вследствие
действия непреодолимой силы в период их хранения на таможенном складе, подлежат
помещению под выбранную декларантом таможенную процедуру, как если бы они были
ввезены в негодном, испорченном или поврежденном состоянии.
Статья 340. Завершение действия таможенной процедуры
таможенного склада
1. Действие таможенной процедуры таможенного склада завершается помещением
товаров под иную таможенную процедуру до истечения срока хранения товаров на
таможенном складе.
Товары, помещенные под таможенную процедуру таможенного склада, могут
помещаться под иную таможенную процедуру полностью или частями.
2. После помещения товаров под иную таможенную процедуру эти товары подлежат
вывозу с таможенного склада в течение трех рабочих дней со дня, следующего за днем
их помещения под иную таможенную процедуру.
Статья 341. Возникновение и прекращение обязанности по
уплате ввозных таможенных пошлин, налогов и
срок их уплаты в отношении товаров, помещаемых
(помещенных) под таможенную процедуру
таможенного склада
1. Обязанность по уплате ввозных таможенных пошлин, налогов в отношении
иностранных товаров, помещаемых под таможенную процедуру таможенного склада,
возникает у:
1) декларанта - с момента регистрации таможенным органом таможенной
декларации;
2) владельца таможенного склада - с момента размещения товаров на таможенном
складе.
2. Обязанность по уплате ввозных таможенных пошлин, налогов в отношении
иностранных товаров, помещаемых (помещенных) под таможенную процедуру таможенного
склада, прекращается у:
1) декларанта - при размещении товаров на таможенном складе либо при
помещении товаров под иную таможенную процедуру, если хранение товаров
осуществлялось не на таможенном складе;
2) владельца таможенного склада - при выдаче товаров с таможенного склада в
связи с размещением их под иную таможенную процедуру;
3) лиц, указанных в подпунктах 1) и 2) настоящего пункта, - когда товары
задерживаются в соответствии с главой 26 настоящего Кодекса, а также в случаях,
установленных пунктом 2 статьи 129 настоящего Кодекса.
3. Сроком уплаты ввозных таможенных пошлин, налогов считается:
1) у декларанта:
в случае утраты товаров до размещения их на таможенном складе, за исключением
уничтожения (безвозвратной утраты) вследствие аварии или действия непреодолимой
силы либо естественной убыли при нормальных условиях перевозки (транспортировки) и
хранения, - день такой утраты, а если этот день не установлен - день регистрации
таможенным органом таможенной декларации, поданной для помещения товаров под
таможенную процедуру таможенного склада;
в случае утраты или передачи иному лицу до помещения товаров под иную
таможенную процедуру, если хранение товаров осуществлялось не на таможенном складе,
за исключением уничтожения (безвозвратной утраты) вследствие аварии или действия
непреодолимой силы либо естественной убыли при нормальных условиях перевозки
(транспортировки) и хранения, - день такой утраты, а если этот день не установлен -
день регистрации таможенным органом таможенной декларации, поданной для помещения
товаров под таможенную процедуру таможенного склада;
2) у владельца таможенного склада:
в случае утраты товаров, за исключением уничтожения (безвозвратной утраты)
вследствие аварии или действия непреодолимой силы либо естественной убыли при
нормальных условиях хранения, - день утраты товаров, а если этот день не установлен
- день размещения товаров на таможенном складе;
в случае выдачи товаров с таможенного склада без представления в отношении
таких товаров документов, подтверждающих помещение их под таможенную процедуру, -
день выдачи, а если этот день не установлен - день размещения товаров на таможенном
складе.
4. Ввозные таможенные пошлины, налоги подлежат уплате в размерах,
соответствующих суммам ввозных таможенных пошлин, налогов, которые подлежали бы
уплате при помещении товаров под таможенную процедуру выпуска для внутреннего
потребления, без учета тарифных преференций и льгот по уплате таможенных пошлин,
налогов, исчисленным на день регистрации таможенным органом таможенной декларации,
поданной для помещения товаров под таможенную процедуру таможенного склада.
Статья 342. Особенности исчисления таможенных пошлин,
налогов при помещении товаров под таможенную
процедуру выпуска для внутреннего потребления
после их хранения на таможенном складе
В целях исчисления таможенных пошлин, налогов в соответствии с настоящим
Кодексом после хранения товаров на таможенном складе при их помещении под
таможенную процедуру выпуска для внутреннего потребления таможенная стоимость
товаров и (или) их физическая характеристика в натуральном выражении (количество,
масса, объем или иная характеристика) определяются на день регистрации таможенным
органом таможенной декларации, поданной для помещения товаров под таможенную
процедуру выпуска для внутреннего потребления, как если бы они в этот день были
ввезены на таможенную территорию таможенного союза.
Глава 40. ТАМОЖЕННАЯ ПРОЦЕДУРА ПЕРЕРАБОТКИ НА
ТАМОЖЕННОЙ ТЕРРИТОРИИ Статья 343. Содержание таможенной процедуры переработки на
таможенной территории
1. Переработка на таможенной территории - таможенная процедура, при которой
иностранные товары используются для совершения операций по переработке на
таможенной территории таможенного союза в установленные сроки с полным условным
освобождением от уплаты ввозных таможенных пошлин, налогов и без применения мер
нетарифного регулирования с последующим вывозом продуктов переработки за пределы
таможенной территории таможенного союза.
2. Товары, помещенные под таможенную процедуру переработки на таможенной
территории, сохраняют статус иностранных товаров, а товары, полученные в результате
операции по переработке товаров, приобретают статус иностранных товаров.
3. При совершении операций по переработке иностранных товаров допускается
использование товаров таможенного союза.
Статья 344. Условия помещения товаров под таможенную
процедуру переработки на таможенной территории
1. Помещение товаров под таможенную процедуру переработки на таможенной
территории допускается при условии:
1) предоставления документа об условиях переработки товаров на таможенной
территории, выданного уполномоченным органом государства-члена таможенного союза и
содержащего сведения, определенные статьей 348 настоящего Кодекса.
Если целью помещения товаров под таможенную процедуру переработки на
таможенной территории является их ремонт, в качестве документа, указанного в части
первой настоящего подпункта, декларант вправе использовать таможенную декларацию;
2) возможности идентификации таможенными органами иностранных товаров в
продуктах их переработки, за исключением случая замены эквивалентными товарами в
соответствии со статьей 352 настоящего Кодекса.
2. Комиссия таможенного союза вправе определять перечень товаров, запрещенных
к помещению под таможенную процедуру переработки на таможенной территории.
Статья 345. Операции по переработке на таможенной
территории
1. Операции по переработке товаров в таможенной процедуре переработки на
таможенной территории включают:
1) переработку или обработку товаров, при которой иностранные товары теряют
свои индивидуальные характеристики;
2) изготовление товаров, включая монтаж, сборку, разборку и подгонку;
3) ремонт товаров, включая восстановление, замену составных частей;
4) использование в качестве сырья товаров, которые содействуют производству
продуктов переработки или облегчают его, даже если эти товары полностью или
частично потребляются в процессе переработки. Данная операция должна быть совершена
одновременно с одной из операций, указанных в подпунктах 1) - 3) настоящего пункта.
2. К операциям по переработке товаров не относятся:
1) операции по обеспечению сохранности товаров при подготовке их к продаже и
транспортировке;
2) получение приплода, выращивание и откорм животных, птиц, рыб, а также
выращивание ракообразных и моллюсков;
3) выращивание деревьев и растений;
4) копирование и размножение информации, аудио- и видеозаписей на любые виды
носителей информации;
5) использование иностранных товаров как вспомогательных средств в
технологическом процессе (оборудование, станки, приспособления и другое).
Статья 346. Идентификация иностранных товаров в продуктах
переработки
В целях идентификации иностранных товаров в продуктах их переработки могут
использоваться следующие способы:
1) проставление декларантом, лицом, осуществляющим переработку, или
должностными лицами таможенных органов печатей, штампов, цифровой и другой
маркировки на исходные иностранные товары;
2) подробное описание, фотографирование, изображение в масштабе иностранных
товаров;
3) сопоставление предварительно отобранных проб, образцов иностранных товаров
и продуктов их переработки;
4) использование имеющейся маркировки товаров, в том числе в виде серийных
номеров;
5) иные способы, которые могут быть применены исходя из характера товаров и
совершаемых операций по переработке товаров, в том числе путем исследования
представленных подробных сведений об использовании иностранных товаров в
технологическом процессе совершения операции по переработке товаров, а также о
технологии производства продуктов переработки или путем осуществления таможенного
контроля во время совершения операций по переработке товаров.
Статья 347. Срок переработки товаров на таможенной
территории
1. Срок переработки товаров на таможенной территории не может превышать три
года.
Течение срока переработки товаров начинается со дня их помещения под
таможенную процедуру переработки на таможенной территории, а при таможенном
декларировании товаров отдельными партиями (несколькими партиями) - со дня
помещения под эту таможенную процедуру первой партии товаров.
Решением Комиссии таможенного союза для отдельных категорий товаров может
определяться более продолжительный срок переработки товаров на таможенной
территории.
2. Срок переработки товаров на таможенной территории включает в себя:
1) продолжительность производственного процесса переработки товаров;
2) время, необходимое для фактического вывоза продуктов переработки и
совершения таможенных операций, связанных с распоряжением отходами и остатками
иностранных товаров.
3. Срок переработки товаров на таможенной территории может быть продлен в
пределах срока, установленного пунктом 1 настоящей статьи.
4. Для решения вопроса о продлении срока переработки товаров в пределах трех
лет декларант не позднее окончания срока переработки представляет в таможенный
орган, осуществляющий контроль, письменное заявление о необходимости такого
продления с приложением документов, подтверждающих целесообразность продления срока
переработки.
Заявление декларанта о продлении срока переработки товаров должно быть
рассмотрено таможенным органом в течение десяти рабочих дней с даты регистрации
заявления таможенным органом. На указанный период течение срока переработки
приостанавливается. В случае принятия таможенным органом решения о продлении срока
переработки указанный срок продлевается с даты окончания предыдущего срока
независимо от даты принятия такого решения.
В продлении срока переработки товаров может быть отказано в случае
несоблюдения декларантом условий и ограничений, предусмотренных настоящей главой.
Решение таможенного органа о продлении срока переработки товаров на
таможенной территории таможенного союза либо об отказе в таком продлении доводится
до сведения декларанта в письменной форме.
При этом при продлении срока переработки товаров на таможенной территории
таможенного союза на оборотной стороне первого листа экземпляра таможенной
декларации, находящегося в таможенном органе, проставляются отметка о продлении
срока и дата. Указанная отметка заверяется подписью, личной номерной печатью
должностного лица таможенного органа.
В случае отказа в продлении срока переработки товары, помещенные под
таможенную процедуру переработки на таможенной территории, подлежат помещению под
иную таможенную процедуру в течение пятнадцати рабочих дней с даты принятия
таможенным органом решения о таком отказе.
Статья 348. Документ об условиях переработки товаров на
таможенной территории
1. Документ об условиях переработки товаров на таможенной территории,
выдаваемый уполномоченным государственным органом Республики Казахстан, может
получить любое лицо.
2. Документ об условиях переработки товаров на таможенной территории должен
содержать следующие сведения о (об):
1) лице, которому выдан документ;
2) лице (лицах), которое (которые) будет (будут) непосредственно совершать
операции по переработке;
3) наименовании, классификации иностранных товаров и продуктов их переработки
в соответствии с Товарной номенклатурой внешнеэкономической деятельности, их
количестве и стоимости;
4) документах, подтверждающих совершение внешнеэкономической сделки либо иных
документах, подтверждающих право владения, пользования и (или) распоряжения
товарами не в рамках внешнеэкономической сделки;
5) нормах выхода продуктов переработки;
6) операциях по переработке товаров, способах их совершения;
7) способах идентификации товаров;
8) наименовании, классификации остатков и отходов в соответствии с Товарной
номенклатурой внешнеэкономической деятельности, их количестве и стоимости;
9) сроке переработки товаров на таможенной территории;
10) замене эквивалентными товарами, если такая замена допускается;
11) возможности дальнейшего коммерческого использования отходов;
12) таможенном органе (таможенных органах), в котором (которых)
предполагается помещение товаров под таможенную процедуру переработки на таможенной
территории и завершение этой таможенной процедуры.
3. Документ об условиях переработки товаров на таможенной территории, кроме
сведений, предусмотренных пунктом 2 настоящей статьи, может содержать и иные
сведения, если это установлено законодательством Республики Казахстан.
В случае использования товаров таможенного союза, при вывозе которых
применяются меры нетарифного регулирования и (или) взимаются таможенные пошлины, в
документе об условиях переработки товаров на таможенной территории уполномоченного
государственного органа Республики Казахстан должны быть указаны наименования,
классификация товаров в соответствии с Товарной номенклатурой внешнеэкономической
деятельности таможенного союза, норма выхода продуктов переработки, количество и
стоимость товаров.
4. Форма и порядок выдачи документа об условиях переработки товаров на
таможенной территории, внесения в него изменений или дополнений, а также его отзыва
(аннулирования) устанавливаются Правительством Республики Казахстан.
5. Выпуск иностранных товаров в соответствии с таможенной процедурой
переработки на таможенной территории осуществляется таможенным органом государства-
члена таможенного союза, уполномоченным органом которого выдан документ об условиях
переработки товаров на таможенной территории.
Статья 349. Нормы выхода продуктов переработки на
таможенной территории
1. Под нормой выхода продуктов переработки понимается количество или
процентное содержание продуктов переработки, образовавшихся в результате
переработки определенного количества иностранных товаров.
2. Если операции по переработке на таможенной территории совершаются в
отношении товаров, характеристики которых остаются практически постоянными, обычно
осуществляются в соответствии с четко установленными техническими требованиями и
приводят к получению продуктов переработки неизменного качества, компетентными
органами Республики Казахстан могут устанавливаться стандартные нормы выхода
продуктов переработки.
Статья 350. Отходы, образовавшиеся в результате
переработки товаров на таможенной территории,
и производственные потери
1. Отходы, образовавшиеся в результате переработки иностранных товаров на
таможенной территории, подлежат помещению под иную таможенную процедуру, за
исключением случая, когда указанные отходы переработаны в состояние, не пригодное
для их дальнейшего коммерческого использования. При этом под отходами понимаются
товары, которые образовались в результате совершения операции по переработке
иностранных товаров на таможенной территории, кроме продуктов переработки.
2. Для таможенных целей указанные отходы рассматриваются как товары,
ввезенные на таможенную территорию таможенного союза в этом состоянии.
Особенности определения таможенной стоимости отходов устанавливаются решением
Комиссии таможенного союза.
3. Производственные потери, образующиеся и (или) безвозвратно теряющиеся в
результате совершения операций по переработке, не подлежат помещению под иную
таможенную процедуру. При этом под производственными потерями понимаются товары,
образующиеся и (или) безвозвратно теряющиеся в результате совершения операций по
переработке.
Статья 351. Остатки товаров, помещенных под таможенную
процедуру переработки на таможенной территории
Остатки товаров, образовавшиеся в результате совершения операций по
переработке, в соответствии с нормами выхода подлежат помещению под иную таможенную
процедуру. При этом под остатками товаров понимаются товары, которые не
использовались при совершении операций по переработке товаров.
Статья 352. Замена эквивалентными товарами
1. С разрешения таможенного органа допускается замена иностранных товаров,
помещенных под таможенную процедуру переработки на таможенной территории,
эквивалентными товарами.
2. Под эквивалентными товарами понимаются товары таможенного союза, которые
по своим описанию, качеству и техническим характеристикам совпадают с иностранными
товарами.
В случае ввоза для гарантийного ремонта в неисправном виде частей, узлов,
агрегатов, входивших в состав товаров, ранее вывезенных в соответствии с таможенной
процедурой экспорта, товары таможенного союза, которые по своим описаниям, качеству
и техническим характеристикам совпадают с ввезенными товарами, рассматриваются как
эквивалентные товары без учета состояния их исправности и (или) изношенности.
3. Товары, полученные в результате переработки эквивалентных товаров,
рассматриваются в качестве продуктов переработки иностранных товаров в соответствии
с положениями настоящей главы.
4. Эквивалентные товары получают статус иностранных товаров, а замененные ими
товары - статус товаров таможенного союза.
5. Если замена иностранных товаров эквивалентными товарами разрешается, вывоз
продуктов переработки, полученных из эквивалентных товаров, допускается до ввоза
иностранных товаров на таможенную территорию таможенного союза.
6. В случае, если таможенным органом разрешена замена иностранных товаров
эквивалентными товарами, товары таможенного союза помещаются под таможенную
процедуру переработки на таможенной территории до ввоза иностранных товаров на
таможенную территорию таможенного союза. Продукты переработки, полученные из
эквивалентных товаров, рассматриваются в качестве продуктов переработки иностранных
товаров.
7. Иностранные товары должны соответствовать описанию, качеству, количеству и
техническим характеристикам эквивалентным товарам. При этом обязательным условием
такой замены является обеспечение уплаты таможенных пошлин, налогов в соответствии
с главой 16 настоящего Кодекса.
8. Продукты переработки, полученные из эквивалентных товаров, вывозятся в
таможенной процедуре реэкспорта, а ввозимые иностранные товары - в таможенной
процедуре реимпорта.
9. При ввозе иностранных товаров таможенным органом производится
сопоставление качества, количества и технических характеристик к продуктам
переработки, полученным из эквивалентных товаров.
10. Исключен Законом РК от 05.07.2011 № 452-IV (вводится в действие с
13.10.2011).
Сноска. Статья 352 с изменением, внесенным Законом РК от 05.07.2011 № 452-
IV (вводится в действие с 13.10.2011).
Статья 353. Завершение действия таможенной процедуры
переработки на таможенной территории
1. Действие таможенной процедуры переработки на таможенной территории
завершается до истечения срока переработки товаров помещением продуктов
переработки, иностранных товаров, не подвергшихся операциям по переработке,
остатков и отходов, образовавшихся в результате переработки, под таможенную
процедуру реэкспорта в порядке и на условиях, предусмотренных настоящим Кодексом.
Действие таможенной процедуры переработки на таможенной территории может быть
завершено до истечения срока переработки товаров помещением продуктов переработки,
иностранных товаров, не подвергшихся операциям по переработке, остатков и отходов,
образовавшихся в результате переработки, под таможенную процедуру выпуска для
внутреннего потребления или иную таможенную процедуру, за исключением таможенной
процедуры транзита, в порядке и на условиях, предусмотренных настоящим Кодексом.
При этом в отношении продуктов переработки меры нетарифного регулирования не
применяются.
2. До истечения срока переработки товаров действие таможенной процедуры
переработки на таможенной территории (течение срока переработки товаров) может быть
приостановлено в случае помещения продуктов переработки под таможенные процедуры
таможенного склада или временного ввоза. Порядок приостановления и возобновления
действия таможенной процедуры переработки на таможенной территории определяется
решением Комиссии таможенного союза.
3. Продукты переработки могут помещаться под таможенную процедуру реэкспорта
и (или) иные таможенные процедуры одной или несколькими партиями (отправками).
При этом в отношении продуктов переработки меры нетарифного регулирования не
применяются.
4. Лицо, поместившее товары под таможенную процедуру переработки на
таможенной территории, в течение тридцати календарных дней со дня окончания срока
переработки обязано представить в таможенный орган, осуществляющий контроль, отчет
о применении таможенной процедуры переработки на таможенной территории.
Форма отчета о применении таможенной процедуры переработки на таможенной
территории утверждается Правительством Республики Казахстан.
Статья 354. Возникновение и прекращение обязанности по
уплате ввозных таможенных пошлин, налогов и
срок их уплаты в отношении товаров, помещаемых
(помещенных) под таможенную процедуру
переработки на таможенной территории
1. Обязанность по уплате ввозных таможенных пошлин, налогов в отношении
товаров, помещаемых под таможенную процедуру переработки на таможенной территории,
возникает у декларанта с момента регистрации таможенным органом таможенной
декларации.
2. Обязанность по уплате ввозных таможенных пошлин, налогов в отношении
товаров, помещаемых (помещенных) под таможенную процедуру переработки на таможенной
территории, прекращается у декларанта:
1) при завершении действия таможенной процедуры переработки на таможенной
территории до истечения срока переработки товаров, установленного пунктом 1 статьи
347 настоящего Кодекса, за исключением случая, когда во время действия этой
процедуры наступил срок уплаты ввозных таможенных пошлин, налогов;
2) в случаях, установленных пунктом 2 статьи 129 настоящего Кодекса.
3. Сроком уплаты ввозных таможенных пошлин, налогов считается:
1) при передаче иностранных товаров лицу, не являющемуся лицом, которому
выдан документ об условиях переработки на таможенной территории, и (или) лицом,
которое непосредственно осуществляет операции по переработке без разрешения
таможенных органов, - день передачи товаров, а если этот день не установлен - день
регистрации таможенным органом таможенной декларации, поданной для помещения
товаров под таможенную процедуру переработки на таможенной территории;
2) при утрате иностранных товаров до истечения срока переработки товаров, за
исключением уничтожения (безвозвратной утраты) вследствие аварии или действия
непреодолимой силы либо естественной убыли при нормальных условиях перевозки
(транспортировки) и хранения, - день утраты товаров, а если этот день не установлен
- день регистрации таможенным органом таможенной декларации, поданной для помещения
товаров под таможенную процедуру переработки на таможенной территории;
3) при незавершении таможенной процедуры переработки на таможенной территории
до истечения срока переработки товаров, установленного в соответствии с пунктом 1
статьи 347 настоящего Кодекса, - день истечения срока переработки товаров.
4. Ввозные таможенные пошлины, налоги подлежат уплате в размерах,
соответствующих суммам ввозных таможенных пошлин, налогов, которые подлежали бы
уплате при помещении товаров под таможенную процедуру выпуска для внутреннего
потребления, без учета льгот по уплате таможенных пошлин, налогов, исчисленным на
день регистрации таможенным органом таможенной декларации, поданной для помещения
товаров под таможенную процедуру переработки на таможенной территории.
5. При невывозе с таможенной территории таможенного союза продуктов
переработки, помещенных под таможенную процедуру реэкспорта, с сумм ввозных
таможенных пошлин, налогов, подлежащих уплате в соответствии с частью второй пункта
4 статьи 404 настоящего Кодекса, лицом, указанным в пункте 1 настоящей статьи,
проценты не начисляются в соответствии с пунктом 2 статьи 134 настоящего Кодекса.
Статья 355. Особенности помещения иностранных товаров под
таможенную процедуру выпуска для внутреннего
потребления
1. При помещении продуктов переработки под таможенную процедуру выпуска для
внутреннего потребления уплачиваются суммы ввозных таможенных пошлин, налогов,
исчисленные в отношении иностранных товаров, помещенных под таможенную процедуру
переработки на таможенной территории и использованных для изготовления продуктов
переработки в соответствии с нормами их выхода.
2. При помещении продуктов переработки и (или) иностранных товаров, не
подвергшихся операциям по переработке, под таможенную процедуру выпуска для
внутреннего потребления ставки ввозных таможенных пошлин, налогов, рыночный курс
валют, устанавливаемый в соответствии с налоговым законодательством Республики
Казахстан, определяются на день регистрации таможенным органом таможенной
декларации, поданной для помещения товаров под таможенную процедуру переработки на
таможенной территории.
3. С сумм ввозных таможенных пошлин, налогов, уплаченных при помещении
продуктов переработки и (или) иностранных товаров, не подвергшихся операциям по
переработке, под таможенную процедуру выпуска для внутреннего потребления, проценты
не начисляются в соответствии с пунктом 2 статьи 134 настоящего Кодекса.
Глава 41. ТАМОЖЕННАЯ ПРОЦЕДУРА ПЕРЕРАБОТКИ ВНЕ
ТАМОЖЕННОЙ ТЕРРИТОРИИ Статья 356. Содержание таможенной процедуры переработки
вне таможенной территории
1. Переработка вне таможенной территории является таможенной процедурой, при
которой товары таможенного союза вывозятся с таможенной территории таможенного
союза с целью совершения операций по переработке вне таможенной территории
таможенного союза в установленные сроки с полным условным освобождением от уплаты
вывозных таможенных пошлин и без применения мер нетарифного регулирования с
последующим ввозом продуктов переработки на таможенную территорию таможенного
союза.
2. Товары, помещенные под таможенную процедуру переработки вне таможенной
территории и фактически вывезенные с таможенной территории таможенного союза,
утрачивают статус товаров таможенного союза.
Статья 357. Условия помещения товаров под таможенную
процедуру переработки вне таможенной
территории
1. Помещение товаров под таможенную процедуру переработки вне таможенной
территории допускается при условии:
1) представления документа об условиях переработки товаров вне таможенной
территории, выданного уполномоченным органом государства-члена таможенного союза и
содержащего сведения, определенные статьей 361 настоящего Кодекса.
Если целью помещения товаров под таможенную процедуру переработки вне
таможенной территории является их ремонт, в качестве документа, указанного в абзаце
первом настоящего подпункта, может использоваться таможенная декларация;
2) возможности идентификации товаров таможенного союза в продуктах их
переработки таможенными органами, за исключением случая замены продуктов
переработки иностранными товарами в соответствии со статьей 363 настоящего Кодекса.
2. Комиссия таможенного союза вправе определять перечень товаров, запрещенных
к помещению под таможенную процедуру переработки вне таможенной территории.
3. Товары, помещенные под таможенную процедуру выпуска для внутреннего
потребления с предоставлением льгот по уплате таможенных пошлин, налогов,
сопряженных с ограничениями по пользованию и (или) распоряжению товаров, могут быть
помещены под таможенную процедуру переработки вне таможенной территории для
совершения операций по их ремонту.
Статья 358. Операции по переработке вне таможенной
территории
Операции по переработке товаров в таможенной процедуре переработки вне
таможенной территории включают:
1) переработку или обработку товаров, при которой товары теряют свои
индивидуальные характеристики;
2) изготовление товаров, включая монтаж, сборку, разборку и подгонку;
3) ремонт товара, включая его восстановление, замену составных частей.
Статья 359. Идентификация товаров таможенного союза в
продуктах переработки
В целях идентификации товаров таможенного союза в продуктах их переработки
могут использоваться следующие способы:
1) проставление декларантом, лицом, осуществляющим переработку, или
должностными лицами таможенных органов печатей, штампов, цифровой и другой
маркировки на исходные товары таможенного союза;
2) подробное описание, фотографирование, изображение в масштабе товаров
таможенного союза;
3) сопоставление предварительно отобранных проб, образцов товаров таможенного
союза и продуктов их переработки;
4) использование имеющейся маркировки товаров, в том числе в виде серийных
номеров;
5) иные способы, которые могут быть применены исходя из характера товаров и
осуществляемых операций по переработке товаров, в том числе путем исследования
представленных подробных сведений об использовании товаров таможенного союза в
технологическом процессе совершения операции по переработке товаров, а также о
технологии производства продуктов переработки.
Статья 360. Срок переработки товаров вне таможенной
территории
1. Срок переработки товаров вне таможенной территории не может превышать два
года.
Течение срока переработки товаров начинается со дня их помещения под
таможенную процедуру переработки вне таможенной территории, а при таможенном
декларировании товаров отдельными партиями (несколькими партиями) - со дня
помещения под эту таможенную процедуру первой партии товаров.
2. Срок переработки товаров вне таможенной территории включает в себя:
1) продолжительность производственного процесса переработки товаров;
2) время, необходимое для фактического ввоза продуктов переработки и их
помещения под таможенные процедуры, завершающие действие таможенной процедуры
переработки вне таможенной территории.
3. Срок переработки товаров вне таможенной территории может быть продлен в
пределах срока, установленного пунктом 1 настоящей статьи.
4. Для решения вопроса о продлении срока переработки товаров в пределах двух
лет декларант не позднее окончания срока переработки представляет в таможенный
орган, осуществляющий контроль, письменное заявление о необходимости такого
продления с приложением документов, подтверждающих целесообразность продления срока
переработки.
Заявление декларанта о продлении срока переработки товаров должно быть
рассмотрено таможенным органом в течение десяти рабочих дней с даты регистрации
заявления таможенным органом. На указанный период течение срока переработки
приостанавливается. В случае принятия таможенным органом решения о продлении срока
переработки указанный срок продлевается с даты окончания предыдущего срока
независимо от даты принятия такого решения.
В продлении срока переработки товаров может быть отказано в случае
несоблюдения декларантом условий и ограничений, предусмотренных настоящей главой.
Решение таможенного органа о продлении срока переработки товаров вне
таможенной территории таможенного союза либо об отказе в таком продлении доводится
до сведения декларанта в письменной форме. При этом при продлении срока переработки
товаров вне таможенной территории таможенного союза на оборотной стороне первого
листа экземпляра таможенной декларации, находящегося в таможенном органе,
проставляются отметка о продлении срока и дата. Указанная отметка заверяется
подписью, личной номерной печатью должностного лица таможенного органа.
Статья 361. Документ об условиях переработки товаров вне
таможенной территории
1. Документ об условиях переработки товаров вне таможенной территории,
выдаваемый уполномоченным государственным органом Республики Казахстан, может
получить любое лицо.
2. Документ об условиях переработки товаров вне таможенной территории должен
содержать следующие сведения о (об):
1) лице, которому выдан документ;
2) лице (лицах), которое (которые) будет (будут) непосредственно осуществлять
операции по переработке;
3) наименовании, классификации товаров таможенного союза и продуктов их
переработки в соответствии с Товарной номенклатурой внешнеэкономической
деятельности, их количестве и стоимости;
4) документах, подтверждающих совершение внешнеэкономической сделки, либо
иных документах, подтверждающих право владения, пользования и (или) распоряжения
товарами не в рамках внешнеэкономической сделки;
5) нормах выхода продуктов переработки;
6) операциях по переработке товаров, способах их совершения;
7) способах идентификации товаров;
8) сроке переработки товаров вне таможенной территории;
9) замене продуктов переработки иностранными товарами, если такая замена
допускается;
10) таможенном органе (таможенных органах), в котором (которых)
предполагается помещение товаров под таможенную процедуру переработки вне
таможенной территории и завершение этой таможенной процедуры.
3. Форма и порядок выдачи документа об условиях переработки товаров вне
таможенной территории, внесения в него изменений или дополнений, а также его отзыва
(аннулирования) устанавливаются Правительством Республики Казахстан.
4. Выпуск товаров таможенного союза в соответствии с таможенной процедурой
переработки вне таможенной территории осуществляется таможенным органом
государства-члена таможенного союза, уполномоченным органом которого выдан документ
об условиях переработки товаров вне таможенной территории.
Статья 362. Нормы выхода продуктов переработки вне
таможенной территории
1. Под нормой выхода продуктов переработки понимается количество или
процентное содержание продуктов переработки, образовавшихся в результате
переработки определенного количества товаров таможенного союза.
2. Если операции по переработке вне таможенной территории совершаются в
отношении товаров, характеристики которых остаются практически постоянными, обычно
осуществляются в соответствии с четко установленными техническими требованиями и
приводят к получению продуктов переработки неизменного качества, уполномоченными
государственными органами Республики Казахстан могут устанавливаться стандартные
нормы выхода продуктов переработки.
Статья 363. Замена продуктов переработки иностранными
товарами
1. С разрешения таможенного органа допускается замена продуктов переработки
иностранными товарами, которые по своим описаниям, качеству и техническим
характеристикам совпадают с продуктами переработки, в случае, если операциями по
переработке является ремонт, а также при перемещении товаров трубопроводным
транспортом.
2. Замена продуктов переработки при ремонте товаров допускается при условии,
что товары, заменяющие продукты переработки, являются идентичными либо однородными
по отношению к товарам, предназначенным для ремонта, в соответствии с таможенной
процедурой переработки вне таможенной территории. При этом заменяющие части товаров
могут быть как новыми, так и бывшими в употреблении.
3. Не допускается замена продуктов переработки при ремонте товаров, когда
такой ремонт может придать полученной продукции характеристики, существенно
отличающиеся от характеристики первоначальной продукции.
4. Основаниями для замены продуктов переработки при ремонте товаров являются
соответствующие положения договора (контракта) и гарантийные обязательства лица,
осуществляющего ремонт товаров.
Статья 364. Завершение действия таможенной процедуры
переработки вне таможенной территории
1. Действие таможенной процедуры переработки вне таможенной территории
завершается до истечения срока переработки товаров помещением продуктов переработки
под таможенные процедуры реимпорта или выпуска для внутреннего потребления в
порядке и на условиях, предусмотренных настоящим Кодексом.
Действие таможенной процедуры переработки вне таможенной территории может
быть завершено до истечения срока переработки товаров помещением товаров, не
подвергшихся операциям по переработке, под таможенные процедуры реимпорта или
экспорта в порядке и на условиях, предусмотренных настоящим Кодексом.
Таможенная процедура переработки вне таможенной территории не может быть
завершена таможенной процедурой экспорта, если в соответствии с законодательством
Республики Казахстан товары, помещенные под таможенную процедуру переработки вне
таможенной территории, и (или) продукты их переработки подлежат обязательному
возврату на территорию Республики Казахстан.
2. Продукты переработки могут помещаться под таможенные процедуры реимпорта и
выпуска для внутреннего потребления одной или несколькими партиями (отправками).
3. Отходы, образовавшиеся в результате переработки вне таможенной территории,
подлежат помещению под иную таможенную процедуру, за исключением случая, когда
указанные отходы переработаны в состояние, не пригодное для их дальнейшего
коммерческого использования. При этом под отходами понимаются товары, которые
образовались в результате совершения операции по переработке товаров вне таможенной
территории.
4. Производственные потери, образующиеся и (или) безвозвратно теряющиеся в
результате совершения операций по переработке, не подлежат помещению под иную
таможенную процедуру. При этом под производственными потерями понимаются товары,
образующиеся и (или) безвозвратно теряющиеся в результате совершения операций по
переработке.
5. Остатки товаров, образовавшиеся в результате совершения операций по
переработке, в соответствии с нормами выхода подлежат помещению под иную таможенную
процедуру. При этом под остатками товаров понимаются товары, которые не
использовались при совершении операций по переработке товаров.
6. Лицо, поместившее товары под таможенную процедуру переработки вне
таможенной территории, в течение тридцати календарных дней со дня окончания срока
переработки обязано представить в таможенный орган, осуществляющий контроль, отчет
о применении таможенной процедуры переработки вне таможенной территории.
Форма отчета устанавливается Правительством Республики Казахстан.
Статья 365. Возникновение и прекращение обязанности по
уплате вывозных таможенных пошлин и срок их
уплаты в отношении товаров, помещаемых
(помещенных) под таможенную процедуру
переработки вне таможенной территории
1. Обязанность по уплате вывозных таможенных пошлин в отношении товаров,
помещаемых под таможенную процедуру переработки вне таможенной территории,
возникает у декларанта с момента регистрации таможенным органом таможенной
декларации.
2. Обязанность по уплате вывозных таможенных пошлин в отношении товаров,
помещаемых (помещенных) под таможенную процедуру переработки вне таможенной
территории, прекращается у декларанта:
1) при завершении действия таможенной процедуры переработки вне таможенной
территории до истечения срока переработки товаров в соответствии с пунктом 1 статьи
360 настоящего Кодекса, за исключением случая, когда во время действия этой
процедуры наступил срок уплаты вывозных таможенных пошлин;
2) в случаях, указанных в пункте 2 статьи 129 настоящего Кодекса.
3. Сроком уплаты вывозных таможенных пошлин считается:
1) при передаче товаров лицу, не являющемуся лицом, которое непосредственно
осуществляет операции по переработке, без разрешения таможенных органов - день
передачи товаров, а если этот день не установлен - день выявления таможенным
органом факта передачи товаров;
2) при утрате товаров до истечения срока переработки товаров, за исключением
уничтожения (безвозвратной утраты) вследствие аварии или действия непреодолимой
силы либо естественной убыли при нормальных условиях перевозки (транспортировки) и
хранения, - день утраты товаров, а если этот день не установлен - день выявления
таможенным органом факта утраты товаров;
3) при незавершении таможенной процедуры переработки вне таможенной
территории до истечения срока переработки товаров в соответствии с пунктом 1 статьи
360 настоящего Кодекса - день истечения срока переработки товаров.
4. Вывозные таможенные пошлины подлежат уплате в размерах, соответствующих
суммам вывозных таможенных пошлин, которые подлежали бы уплате при помещении
товаров под таможенную процедуру экспорта, исчисленным на день регистрации
таможенным органом таможенной декларации, поданной для помещения товаров под
таможенную процедуру переработки вне таможенной территории.
Статья 366. Особенности помещения продуктов переработки
под таможенную процедуру выпуска для
внутреннего потребления
При помещении продуктов переработки под таможенную процедуру выпуска для
внутреннего потребления ввозные таможенные пошлины, налоги уплачиваются в следующем
порядке:
1) сумма подлежащих уплате ввозных таможенных пошлин определяется исходя из
стоимости операций по переработке товаров.
Если стоимость операций по переработке товаров установить не представляется
возможным, она определяется как разность таможенной стоимости продуктов переработки
и таможенной стоимости товаров, помещенных под таможенную процедуру переработки вне
таможенной территории, как если бы данные товары вывозились с таможенной территории
таможенного союза в день помещения продуктов переработки под таможенную процедуру
выпуска для внутреннего потребления.
Если к продуктам переработки применяются специфические ставки ввозных
таможенных пошлин, сумма подлежащих уплате ввозных таможенных пошлин определяется
как произведение суммы ввозной таможенной пошлины, исчисленной по специфической
ставке в отношении продуктов переработки, на соотношение стоимости операций по
переработке к таможенной стоимости продуктов переработки, как если бы продукты
переработки помещались под таможенную процедуру выпуска для внутреннего
потребления;
2) сумма подлежащего уплате налога на добавленную стоимость определяется
исходя из стоимости операций по переработке товаров, которая при отсутствии
документов, подтверждающих стоимость этих операций, может определяться как разность
между таможенной стоимостью продуктов переработки и таможенной стоимости товаров,
вывезенных для переработки;
3) сумма акцизов в отношении продуктов переработки подлежит уплате в полном
объеме, за исключением случая, когда операцией по переработке товаров является
ремонт вывезенных товаров.
Статья 367. Особенности помещения товаров, помещенных под
таможенную процедуру переработки вне
таможенной территории, под таможенную
процедуру экспорта
1. При помещении товаров, помещенных под таможенную процедуру переработки вне
таможенной территории, под таможенную процедуру экспорта таможенная стоимость
товаров и (или) их физическая характеристика в натуральном выражении (количество,
масса, объем или иная характеристика), ставки вывозных таможенных пошлин, рыночный
курс валют, устанавливаемый в соответствии с налоговым законодательством Республики
Казахстан, определяются на день регистрации таможенным органом таможенной
декларации, поданной для помещения товаров под таможенную процедуру переработки вне
таможенной территории.
2. Изменение таможенной процедуры переработки вне таможенной территории на
таможенную процедуру экспорта допускается без фактического ввоза товаров на
таможенную территорию таможенного союза.
Таможенная процедура экспорта может применяться как ко всему объему товаров,
помещенных под таможенную процедуру переработки вне таможенной территории, так и к
каждой отдельной партии товаров.
3. Основаниями для изменения таможенной процедуры переработки вне таможенной
территории на таможенную процедуру экспорта являются:
1) договор (контракт), предусматривающий переход права собственности на
продукты переработки либо товары, не подвергшиеся переработке, иностранному лицу,
зарегистрированному и действующему за пределами таможенной территории таможенного
союза;
2) документы переработчика о количестве продуктов переработки, в том числе о
количестве товаров, не подвергшихся переработке, на дату заявления таможенной
процедуры экспорта.
Глава 42. ТАМОЖЕННАЯ ПРОЦЕДУРА ПЕРЕРАБОТКИ ДЛЯ
ВНУТРЕННЕГО ПОТРЕБЛЕНИЯ
Статья 368. Содержание таможенной процедуры переработки
для внутреннего потребления
Переработка для внутреннего потребления является таможенной процедурой, при
которой иностранные товары используются для совершения операций по переработке на
таможенной территории таможенного союза в установленные сроки без уплаты ввозных
таможенных пошлин, с применением запретов и ограничений, а также ограничений в
связи с применением специальных защитных, антидемпинговых и компенсационных мер при
условии последующего помещения продуктов переработки под таможенную процедуру
выпуска для внутреннего потребления с уплатой ввозных таможенных пошлин по ставкам,
применяемым к продуктам переработки.
Статья 369. Условия помещения товаров под таможенную
процедуру переработки для внутреннего
потребления
1. Переработка для внутреннего потребления допускается в отношении товаров,
перечень которых определяется законодательством Республики Казахстан.
2. Помещение товаров под таможенную процедуру переработки для внутреннего
потребления допускается при условии:
1) представления документа об условиях переработки товаров для внутреннего
потребления, выданного уполномоченным органом государства-члена таможенного союза и
содержащего сведения, определенные статьей 373 настоящего Кодекса;
2) возможности идентификации иностранных товаров в продуктах их переработки
таможенными органами;
3) если суммы ввозных таможенных пошлин, подлежащих уплате в отношении
продуктов переработки меньше тех, которые подлежали бы уплате на день помещения
иностранных товаров под таможенную процедуру переработки для внутреннего
потребления, если бы они были помещены под таможенную процедуру выпуска для
внутреннего потребления;
4) продукты переработки не могут быть восстановлены в первоначальном
состоянии экономически выгодным способом.
3. Товары, помещенные под таможенную процедуру переработки для внутреннего
потребления, сохраняют статус иностранных товаров, а товары, полученные в
результате операции по переработке товаров, приобретают статус иностранных товаров.
4. Под таможенную процедуру переработки для внутреннего потребления могут
помещаться иностранные товары, ранее помещенные под таможенные процедуры, при
соблюдении требований и условий, предусмотренных настоящим Кодексом.
Статья 370. Операции по переработке для внутреннего
потребления
1. Операции по переработке товаров в таможенной процедуре переработки для
внутреннего потребления включают:
1) переработку или обработку товаров, при которой иностранные товары теряют
свои индивидуальные характеристики;
2) изготовление товаров, включая монтаж, сборку, разборку и подгонку.
2. К операциям по переработке товаров не относятся:
1) операции по обеспечению сохранности товаров при подготовке их к продаже и
транспортировке;
2) получение приплода, выращивание и откорм животных, птиц, рыб, а также
выращивание ракообразных и моллюсков;
3) выращивание деревьев и растений;
4) копирование и размножение информации, аудио- и видеозаписей на любые виды
носителей информации.
Статья 371. Идентификация иностранных товаров в продуктах
переработки
В целях идентификации иностранных товаров в продуктах их переработки могут
использоваться следующие способы:
1) проставление декларантом, лицом, осуществляющим переработку, или
должностными лицами таможенных органов печатей, штампов, цифровой и другой
маркировки на исходные иностранные товары;
2) подробное описание, фотографирование, изображение в масштабе иностранных
товаров;
3) сопоставление предварительно отобранных проб, образцов иностранных товаров
и продуктов их переработки;
4) использование имеющейся маркировки товаров, в том числе в виде серийных
номеров;
5) иные способы, которые могут быть применены исходя из характера товаров и
осуществляемых операций по переработке товаров, в том числе путем исследования
представленных подробных сведений об использовании иностранных товаров в
технологическом процессе совершения операции по переработке товаров, а также о
технологии производства продуктов переработки или путем осуществления таможенного
контроля во время совершения операций по переработке товаров.
Статья 372. Срок переработки товаров для внутреннего
потребления
1. Срок переработки товаров для внутреннего потребления не может превышать
один год.
Течение срока переработки товаров начинается со дня их помещения под
таможенную процедуру переработки для внутреннего потребления, а при таможенном
декларировании товаров отдельными партиями (несколькими партиями) - со дня
помещения под эту таможенную процедуру первой партии товаров.
Решением Комиссии таможенного союза для отдельных категорий товаров может
определяться более продолжительный срок переработки товаров для внутреннего
потребления.
2. Срок переработки товаров для внутреннего потребления включает в себя:
1) продолжительность производственного процесса переработки товаров;
2) время, необходимое для помещения продуктов переработки под таможенную
процедуру выпуска для внутреннего потребления.
3. Срок переработки товаров для внутреннего потребления может быть продлен в
пределах срока, установленного пунктом 1 настоящей статьи.
4. Для решения вопроса о продлении срока переработки товаров в пределах
одного года декларант не позднее окончания срока переработки представляет в
таможенный орган, осуществляющий контроль, письменное заявление о необходимости
такого продления с приложением документов, подтверждающих целесообразность
продления срока переработки.
Заявление декларанта о продлении срока переработки товаров должно быть
рассмотрено таможенным органом в течение десяти рабочих дней с даты регистрации
заявления таможенным органом. На указанный период течение срока переработки
приостанавливается. В случае принятия таможенным органом решения о продлении срока
переработки указанный срок продлевается с даты окончания предыдущего срока
независимо от даты принятия такого решения.
В продлении срока переработки товаров может быть отказано в случае
несоблюдения декларантом условий и ограничений, предусмотренных настоящей главой.
Решение таможенного органа о продлении срока переработки товаров для
внутреннего потребления либо об отказе в таком продлении доводится до сведения
декларанта в письменной форме.
При этом при продлении срока переработки товаров для внутреннего потребления
на оборотной стороне первого листа экземпляра таможенной декларации, находящегося в
таможенном органе, проставляются отметка о продлении срока и дата. Указанная
отметка заверяется подписью, личной номерной печатью должностного лица таможенного
органа.
В случае отказа в продлении срока переработки товары, помещенные под
таможенную процедуру переработки для внутреннего потребления, подлежат помещению
под иную таможенную процедуру, а продукты переработки - под таможенную процедуру
выпуска для внутреннего потребления в течение пятнадцати рабочих дней с даты
принятия таможенным органом решения о таком отказе.
Статья 373. Документ об условиях переработки товаров для
внутреннего потребления
1. Документ об условиях переработки товаров для внутреннего потребления,
выдаваемый уполномоченным государственным органом Республики Казахстан, может
получить любое лицо.
2. Документ об условиях переработки товаров для внутреннего потребления
должен содержать сведения о (об):
1) лице, которому выдан документ;
2) лице (лицах), которое (которые) будет (будут) непосредственно осуществлять
операции по переработке;
3) наименовании, классификации иностранных товаров и продуктов их переработки
в соответствии с Товарной номенклатурой внешнеэкономической деятельности, их
количестве и стоимости;
4) документах, подтверждающих совершение внешнеэкономической сделки, либо
иных документах, подтверждающих право владения, пользования и (или) распоряжения
товарами не в рамках внешнеэкономической сделки;
5) нормах выхода продуктов переработки;
6) операциях по переработке товаров, способах их совершения;
7) способах идентификации товаров;
8) наименовании, классификации остатков и отходов в соответствии с Товарной
номенклатурой внешнеэкономической деятельности, их количестве и стоимости;
9) сроке переработки товаров для внутреннего потребления;
10) возможности дальнейшего коммерческого использования отходов;
11) таможенном органе (таможенных органах), в котором (которых)
предполагается помещение товаров под таможенную процедуру переработки для
внутреннего потребления и завершение этой таможенной процедуры.
3. Форма и порядок выдачи документа об условиях переработки товаров для
внутреннего потребления, внесения в него изменений или дополнений, а также его
отзыва (аннулирования) устанавливаются Правительством Республики Казахстан.
4. Выпуск иностранных товаров в соответствии с таможенной процедурой
переработки товаров для внутреннего потребления осуществляется таможенным органом
государства-члена таможенного союза, уполномоченным органом которого выдан документ
об условиях переработки товаров для внутреннего потребления.
Статья 374. Нормы выхода продуктов переработки для
внутреннего потребления
1. Под нормой выхода продуктов переработки понимается количество или
процентное содержание продуктов переработки, образовавшихся в результате
переработки определенного количества иностранных товаров.
2. Если операции по переработке для внутреннего потребления совершаются в
отношении товаров, характеристики которых остаются практически постоянными, обычно
осуществляются в соответствии с четко установленными техническими требованиями и
приводят к получению продуктов переработки неизменного качества, уполномоченными
государственными органами Республики Казахстан могут устанавливаться стандартные
нормы выхода продуктов переработки.
Статья 375. Отходы, образовавшиеся в результате
переработки товаров для внутреннего
потребления, и производственные потери
1. Отходы, образовавшиеся в результате переработки иностранных товаров для
внутреннего потребления, до истечения срока переработки подлежат помещению под иную
таможенную процедуру, за исключением случая, когда указанные отходы переработаны в
состояние, не пригодное для их дальнейшего коммерческого использования. При этом
под отходами понимаются товары, которые образовались в результате совершения
операции по переработке иностранных товаров для внутреннего потребления, кроме
продуктов переработки.
2. Для таможенных целей указанные отходы рассматриваются как товары,
ввезенные на таможенную территорию таможенного союза в этом состоянии.
Особенности определения таможенной стоимости отходов устанавливаются решением
Комиссии таможенного союза.
3. Производственные потери, образующиеся и (или) безвозвратно теряющиеся в
результате совершения операций по переработке, не подлежат помещению под иную
таможенную процедуру. При этом под производственными потерями понимаются товары,
образующиеся и (или) безвозвратно теряющиеся в результате совершения операций по
переработке.
Статья 376. Остатки товаров, помещенных под таможенную
процедуру переработки для внутреннего
потребления
Остатки товаров, образовавшиеся в результате совершения операций по
переработке для внутреннего потребления в соответствии с нормами выхода, до
истечения срока переработки подлежат помещению под иную таможенную процедуру. При
этом под остатками товаров понимаются товары, которые не использовались при
совершении операций по переработке товаров.
Статья 377. Завершение действия таможенной процедуры
переработки для внутреннего потребления
1. Действие таможенной процедуры переработки для внутреннего потребления
завершается до истечения срока переработки товаров помещением продуктов переработки
под таможенную процедуру выпуска для внутреннего потребления в порядке и на
условиях, которые предусмотрены настоящим Кодексом.
При этом в отношении продуктов переработки меры нетарифного регулирования не
применяются.
2. Лицо, поместившее товары под таможенную процедуру переработки для
внутреннего потребления, в течение тридцати календарных дней со дня окончания срока
переработки обязано представить в таможенный орган, осуществляющий контроль, отчет
о применении таможенной процедуры переработки для внутреннего потребления.
Форма отчета о применении таможенной процедуры переработки для внутреннего
потребления утверждается Правительством Республики Казахстан.
Статья 378. Возникновение и прекращение обязанности по
уплате ввозных таможенных пошлин, налогов и
срок их уплаты в отношении товаров, помещаемых
(помещенных) под таможенную процедуру
переработки для внутреннего потребления
1. Обязанность по уплате ввозных таможенных пошлин, налогов в отношении
товаров, помещаемых под таможенную процедуру переработки для внутреннего
потребления, возникает у декларанта с момента регистрации таможенным органом
таможенной декларации.
2. Обязанность по уплате налогов в отношении товаров, помещаемых под
таможенную процедуру переработки для внутреннего потребления, прекращается у
декларанта в случаях, указанных в пункте 2 статьи 129 настоящего Кодекса.
3. Обязанность по уплате ввозных таможенных пошлин в отношении товаров,
помещаемых (помещенных) под таможенную процедуру переработки для внутреннего
потребления, прекращается у декларанта:
1) при завершении действия таможенной процедуры переработки для внутреннего
потребления до истечения срока переработки товаров, установленного в соответствии
с пунктом 1 статьи 372 настоящего Кодекса, за исключением случая, когда во время
действия этой процедуры наступил срок уплаты ввозных таможенных пошлин;
2) в случаях, указанных в пункте 2 статьи 129 настоящего Кодекса.
4. Налоги в отношении иностранных товаров подлежат уплате до выпуска товаров
в соответствии с таможенной процедурой переработки для внутреннего потребления.
5. Сроком уплаты ввозных таможенных пошлин считается:
1) при передаче иностранных товаров лицу, не являющемуся лицом, которому
выдан документ об условиях переработки товаров на таможенной территории, и (или)
лицом, которое непосредственно осуществляет операции по переработке без разрешения
таможенных органов, - день передачи товаров, а если этот день не установлен - день
регистрации таможенным органом таможенной декларации, поданной для помещения
товаров под таможенную процедуру переработки для внутреннего потребления;
2) при утрате иностранных товаров до истечения срока переработки товаров, за
исключением уничтожения (безвозвратной утраты) вследствие аварии или действия
непреодолимой силы либо естественной убыли при нормальных условиях перевозки
(транспортировки) и хранения, - день утраты товаров, а если этот день не установлен
- день регистрации таможенным органом таможенной декларации, поданной для помещения
товаров под таможенную процедуру переработки для внутреннего потребления;
3) при незавершении таможенной процедуры переработки для внутреннего
потребления до истечения срока переработки товаров, установленного пунктом 1 статьи
372 настоящего Кодекса, - день истечения срока переработки товаров.
6. Ввозные таможенные пошлины в случаях, указанных в пункте 5 настоящей
статьи, подлежат уплате в размерах, соответствующих суммам ввозных таможенных
пошлин, которые подлежали бы уплате при помещении иностранных товаров под
таможенную процедуру выпуска для внутреннего потребления, исчисленным на день
регистрации таможенным органом таможенной декларации, поданной для помещения
товаров под таможенную процедуру переработки для внутреннего потребления.
Статья 379. Особенности помещения продуктов переработки
под таможенную процедуру выпуска для
внутреннего потребления при завершении
действия таможенной процедуры переработки для
внутреннего потребления
1. В целях развития отраслей экономики государств-членов таможенного союза и
стимулирования импортозамещения на территориях государств-членов таможенного союза
инвестиционных товаров Комиссия таможенного союза вправе определять отдельные виды
товаров и (или) продуктов их переработки, если для целей применения ввозных
таможенных пошлин в отношении продуктов переработки могут применяться таможенная
стоимость и (или) их физическая характеристика в натуральном выражении (количество,
масса, объем или иная характеристика), определенные на день регистрации таможенным
органом таможенной декларации, поданной для помещения таких товаров под таможенную
процедуру переработки для внутреннего потребления.
2. В отношении продуктов переработки применяются ставки ввозных таможенных
пошлин по стране происхождения товаров, помещенных под таможенную процедуру
переработки для внутреннего потребления. В случаях, когда в процессе переработки
используются иностранные товары, происходящие из разных стран, применение ставок
ввозных таможенных пошлин осуществляется с учетом следующих особенностей:
1) если в результате переработки произошло изменение классификационного кода
товаров по Товарной номенклатуре внешнеэкономической деятельности на уровне любого
из первых четырех знаков, к продуктам переработки применяются ставки таможенных
пошлин как к товарам, ввозимым из стран, которым предоставляется в торгово-
политических отношениях режим наиболее благоприятствуемой нации;
2) в иных случаях применяются ставки таможенных пошлин по стране
происхождения этих иностранных товаров, таможенная стоимость которых является
наибольшей.
Статья 380. Особенности помещения иностранных товаров, не
подвергшихся операциям по переработке, под
таможенную процедуру выпуска для внутреннего
потребления при завершении действия таможенной
процедуры переработки для внутреннего
потребления
1. При помещении иностранных товаров, не подвергшихся операциям по
переработке, под таможенную процедуру выпуска для внутреннего потребления до
истечения срока переработки товаров ставки ввозных таможенных пошлин и рыночный
курс валют, устанавливаемый в соответствии с налоговым законодательством Республики
Казахстан, определяются на день регистрации таможенным органом таможенной
декларации, поданной для помещения иностранных товаров под таможенную процедуру
переработки для внутреннего потребления.
2. С сумм ввозных таможенных пошлин, уплаченных при помещении иностранных
товаров, не подвергшихся операциям по переработке, под таможенную процедуру выпуска
для внутреннего потребления, проценты не начисляются в соответствии с пунктом 2
статьи 134 настоящего Кодекса.
Глава 43. ТАМОЖЕННАЯ ПРОЦЕДУРА ВРЕМЕННОГО ВВОЗА (ДОПУСКА)
Статья 381. Содержание таможенной процедуры временного
ввоза (допуска)
Временный ввоз (допуск) является таможенной процедурой, при которой
иностранные товары используются в течение установленного срока на таможенной
территории таможенного союза с условным освобождением, полным или частичным, от
уплаты ввозных таможенных пошлин, налогов и без применения мер нетарифного
регулирования с последующим помещением под таможенную процедуру реэкспорта.
Статья 382. Условия помещения товаров под таможенную
процедуру временного ввоза (допуска)
1. Помещение товаров под таможенную процедуру временного ввоза (допуска)
допускается при условии возможности идентификации товаров, помещаемых под эту
таможенную процедуру, при их последующем таможенном декларировании с целью
завершения таможенной процедуры временного ввоза (допуска).
Идентификации товаров не требуется в случаях, когда в соответствии с
международными договорами государств-членов таможенного союза допускается замена
временно ввезенных товаров.
2. Не допускается помещение под таможенную процедуру временного ввоза
(допуска):
1) пищевых продуктов, напитков, включая алкогольные, табака и табачных
изделий, сырья и полуфабрикатов, расходуемых материалов и образцов, за исключением
случаев их ввоза в единичных экземплярах в рекламных и (или) демонстрационных целях
или в качестве выставочных экспонатов либо промышленных образцов;
2) отходов, в том числе промышленных;
3) товаров, запрещенных к ввозу на таможенную территорию таможенного союза.
3. Под таможенную процедуру временного ввоза (допуска) могут помещаться
иностранные товары, ранее помещенные под иные таможенные процедуры, при соблюдении
требований и условий, предусмотренных настоящим Кодексом.
Статья 383. Ограничения по пользованию и распоряжению
временно ввезенными товарами
1. Товары, помещенные под таможенную процедуру временного ввоза (допуска)
(далее - временно ввезенные товары), должны оставаться в неизменном состоянии,
кроме изменений вследствие естественного износа или естественной убыли при
нормальных условиях перевозки (транспортировки), хранения и (или) использования
(эксплуатации).
Допускается совершение операций с временно ввезенными товарами, необходимых
для обеспечения их сохранности, включая ремонтные операции (за исключением
капитального ремонта и модернизации), техническое обслуживание и другие операции,
необходимые для поддержания товаров в нормальном состоянии, при условии обеспечения
идентификации товаров таможенным органом при их реэкспорте.
Допускается проведение испытаний, исследований, тестирования, проверки,
проведения опытов или экспериментов с временно ввезенными товарами либо
использовать их в ходе испытаний, исследований, тестирования, проверки, проведения
опытов или экспериментов.
2. Временно ввезенные товары должны находиться в фактическом владении и
пользовании декларанта.
3. Допускается передача декларантом временно ввезенных товаров во владение и
пользование иному лицу:
1) в целях их технического обслуживания, ремонта (за исключением капитального
ремонта и (или) модернизации), хранения, транспортировки, временного ввоза
многооборотной (возвратной) тары, предназначенной для упаковки и защиты товаров,
предполагаемых к реализации и обороту, если в соответствии с внешнеторговым
контрактом данная тара подлежит возврату, в целях проведения в отношении временно
ввезенных товаров испытаний, проверок, экспериментов и показа их свойств и
характеристик, если в соответствии с внешнеторговым контрактом данные товары
подлежат возврату, а также в иных целях в случаях, определенных законодательством и
(или) международными договорами государств-членов таможенного союза, - без
разрешения таможенного органа;
2) в иных случаях - с разрешения таможенного органа.
Передача временно ввезенных товаров во владение и пользование иным лицам не
освобождает декларанта таможенной процедуры временного ввоза (допуска) от
соблюдения требований и условий, установленных настоящей главой.
Лица, которым декларантом переданы во владение и пользование временно
ввезенные товары, несут солидарную с декларантом обязанность по уплате таможенных
платежей в полном размере суммы подлежащих уплате таможенных платежей.
Таможенный орган вправе в соответствии с пунктом 2 статьи 187 настоящего
Кодекса запрашивать документы и сведения о фактическом месте нахождения временно
ввезенных товаров и, в случае передачи таких товаров в соответствии с подпунктом 1)
пункта 3 настоящей статьи иному лицу, сведения о таком лице в письменной и (или)
электронной формах, а также устанавливать срок их представления, который должен
быть достаточным для представления запрашиваемых документов и сведений.
4. В целях получения разрешения таможенного органа на передачу временно
ввезенных товаров во владение и пользование иным лицам декларант этих товаров
подает в таможенный орган, в котором производилось их помещение под таможенную
процедуру, письменное заявление с указанием в нем причины передачи временно
ввезенных товаров другому лицу и сведения об этом лице.
Передача временно ввезенных товаров во владение и пользование иным лицам не
освобождает декларанта таможенной процедуры временного ввоза (допуска) от
соблюдения требований и условий, установленных настоящей главой, а также не
приостанавливает и не продлевает срока временного ввоза.
5. Допускается использование временно ввезенных товаров, являющихся
транспортными средствами, за пределами таможенной территории таможенного союза в
качестве транспортных средств международной перевозки в порядке,
установленном главой 55 настоящего Кодекса.
Статья 384. Срок временного ввоза товаров
1. Срок временного ввоза товаров устанавливается таможенным органом на
основании заявления декларанта исходя из целей и обстоятельств такого ввоза и не
может превышать два года со дня помещения товаров под таможенную процедуру
временного ввоза, за исключением случаев, предусмотренных настоящей статьей.
По письменному заявлению декларанта срок временного ввоза товаров может быть
продлен таможенным органом в пределах срока, указанного в части первой настоящего
пункта, либо срока, определенного в соответствии с пунктом 2 настоящей статьи.
2. Для отдельных категорий товаров в зависимости от целей их ввоза на
таможенную территорию таможенного союза Комиссией таможенного союза могут
устанавливаться более короткие или более продолжительные сроки временного ввоза,
чем срок, указанный в части первой пункта 1 настоящей статьи.
3. Для решения вопроса о продлении срока временного ввоза в пределах
установленного настоящей статьей, декларант не позднее окончания срока временного
ввоза представляет в таможенный орган, осуществляющий таможенный контроль,
письменное заявление о необходимости такого продления с приложением подтверждающих
документов. Срок рассмотрения заявления о продлении срока временного ввоза не может
превышать десять рабочих дней с даты регистрации заявления таможенным органом. На
указанный период течение срока временного ввоза приостанавливается. В случае
принятия таможенным органом решения о продлении срока временного ввоза указанный
срок продлевается с даты окончания предыдущего срока независимо от даты принятия
такого решения.
Решение таможенного органа о продлении срока временного ввоза либо об отказе
в таком продлении представляется декларанту в письменной форме. При этом при
продлении срока временного ввоза на оборотной стороне первого листа экземпляра
таможенной декларации, находящегося в таможенном органе, проставляются отметка о
продлении срока и дата. Указанная отметка заверяется подписью, личной номерной
печатью должностного лица таможенного органа.
4. Решение об отказе в продлении срока временного ввоза принимается
таможенным органом в случае несоблюдения декларантом условий и ограничений,
предусмотренных настоящей главой.
5. При подаче декларантом заявления о продлении срока временного ввоза
таможенный орган должен произвести таможенный осмотр в целях установления наличия
товаров в неизменном состоянии с составлением акта таможенного осмотра. В случае
нахождения товаров вне зоны деятельности таможенного органа, осуществлявшего
таможенное декларирование, составляется акт таможенного осмотра таможенным органом,
в зоне деятельности которого находятся указанные товары.
6. При неоднократном помещении товаров под таможенную процедуру временного
ввоза (допуска), в том числе, когда декларантами этой таможенной процедуры
выступают разные лица, общий срок временного ввоза не может превышать срока,
указанного в части первой пункта 1 настоящей статьи, либо срока, определенного в
соответствии с пунктом 2 настоящей статьи.
Статья 385. Завершение и приостановление действия
таможенной процедуры временного ввоза
(допуска)
1. Действие таможенной процедуры временного ввоза (допуска) завершается до
истечения срока временного ввоза помещением временно ввезенных товаров под
таможенную процедуру реэкспорта в порядке и на условиях, предусмотренных настоящим
Кодексом.
Действие таможенной процедуры временного ввоза (допуска) может быть завершено
до истечения срока временного ввоза помещением временно ввезенных товаров под иную
таможенную процедуру, за исключением таможенной процедуры таможенного транзита, в
порядке и на условиях, предусмотренных настоящим Кодексом.
2. До истечения срока временного ввоза действие таможенной процедуры
временного ввоза (допуска) может быть приостановлено в случае помещения временно
ввезенных товаров под таможенную процедуру таможенного склада либо иную таможенную
процедуру, определенную решением Комиссии таможенного союза. Порядок
приостановления и возобновления действия таможенной процедуры временного ввоза
(допуска) определяется решением Комиссии таможенного союза.
3. Временно ввезенные товары могут помещаться под таможенную процедуру
реэкспорта либо под иную таможенную процедуру одной или несколькими партиями.
Статья 386. Полное условное и частичное условное
освобождение от уплаты таможенных пошлин,
налогов
1. Перечень товаров, временно ввозимых с полным условным освобождением от
уплаты таможенных пошлин, налогов, а также условия такого освобождения, включая его
предельные сроки, определяются в соответствии с международными договорами
государств-членов таможенного союза и (или) решениями Комиссии таможенного союза.
2. Временно ввезенные товары с полным условным освобождением от уплаты
таможенных пошлин, налогов используются в пределах территории государства-члена
таможенного союза, таможенным органом которого данные товары помещены под
таможенную процедуру временного ввоза (допуска), если иное не установлено решением
Комиссии таможенного союза.
3. В отношении товаров, по которым не предоставлено полное условное
освобождение от уплаты ввозных таможенных пошлин, налогов, а также при несоблюдении
условий полного условного освобождения от уплаты ввозных таможенных пошлин,
налогов, установленных в соответствии с пунктом 1 настоящей статьи, применяется
частичное условное освобождение от уплаты ввозных таможенных пошлин, налогов.
При частичном условном освобождении от уплаты ввозных таможенных пошлин,
налогов за каждый полный и неполный календарный месяц нахождения товаров на
таможенной территории таможенного союза уплачивается три процента суммы ввозных
таможенных пошлин, налогов, которая подлежала бы уплате, если бы товары были
помещены под таможенную процедуру выпуска для внутреннего потребления в день
регистрации таможенной декларации, поданной для помещения таких товаров под
таможенную процедуру временного ввоза (допуска).
4. При частичном условном освобождении от уплаты ввозных таможенных пошлин,
налогов сумма ввозных таможенных пошлин, налогов уплачивается при помещении товаров
под таможенную процедуру временного ввоза (допуска) за весь установленный период
срока действия этой таможенной процедуры или периодически по выбору декларанта, но
не реже чем один раз в три месяца. Периодичность уплаты сумм ввозных таможенных
пошлин, налогов определяется декларантом с согласия таможенного органа.
5. Общая сумма ввозных таможенных пошлин, налогов, взимаемых при временном
ввозе с частичным условным освобождением от уплаты ввозных таможенных пошлин,
налогов, не должна превышать сумму ввозных таможенных пошлин, налогов, которая
подлежала бы уплате, если бы товары были помещены под таможенную процедуру выпуска
для внутреннего потребления в день регистрации таможенной декларации, поданной для
помещения таких товаров под таможенную процедуру временного ввоза (допуска), без
учета льгот по уплате ввозных таможенных пошлин, налогов.
6. При завершении таможенной процедуры временного ввоза (допуска) в
соответствии с пунктом 1 статьи 385 настоящего Кодекса суммы ввозных таможенных
пошлин, налогов, уплаченные при частичном условном освобождении от уплаты ввозных
таможенных пошлин, налогов, возврату (зачету) не подлежат.
Статья 387. Возникновение и прекращение обязанности по
уплате ввозных таможенных пошлин, налогов и
срок их уплаты в отношении товаров, помещаемых
(помещенных) под таможенную процедуру
временного ввоза (допуска)
1. Обязанность по уплате ввозных таможенных пошлин, налогов в отношении
товаров, помещаемых под таможенную процедуру временного ввоза (допуска), возникает
у декларанта с момента регистрации таможенным органом таможенной декларации.
2. Обязанность по уплате ввозных таможенных пошлин, налогов в отношении
товаров, помещаемых (помещенных) под таможенную процедуру временного ввоза
(допуска), прекращается у декларанта:
1) при завершении таможенной процедуры временного ввоза (допуска) в
соответствии с пунктом 1 статьи 385 настоящего Кодекса, за исключением случая,
когда во время действия этой процедуры наступил срок уплаты ввозных таможенных
пошлин, налогов;
2) в случаях, установленных пунктом 2 статьи 129 настоящего Кодекса.
3. Ввозные таможенные пошлины, налоги при частичном условном освобождении от
уплаты ввозных таможенных пошлин, налогов подлежат уплате в следующие сроки:
1) до выпуска товаров в соответствии с таможенной процедурой временного ввоза
(допуска) при уплате всей суммы ввозных таможенных пошлин, налогов, подлежащих
уплате за установленный срок временного ввоза, либо уплате первой части суммы
ввозных таможенных пошлин, налогов, подлежащей уплате, в случае периодичности такой
уплаты;
2) до начала периода, за который производится уплата ввозных таможенных
пошлин, налогов, в случае периодичности такой уплаты;
3) в отношении товаров, помещенных под таможенную процедуру временного ввоза
(допуска) с использованием льгот по уплате ввозных таможенных пошлин, налогов,
сопряженных с ограничениями по пользованию и (или) распоряжению этими товарами:
в случае отказа от использования таких льгот - до внесения изменений в
таможенную декларацию, в соответствии с которой товары помещены под таможенную
процедуру временного ввоза (допуска), в части отказа от использования льгот;
в случае совершения действий с товарами в нарушение ограничений по
пользованию и (или) распоряжению этими товарами, установленных в связи с
использованием таких льгот, - в первый день совершения указанных действий, а если
этот день не установлен - в день регистрации таможенным органом таможенной
декларации, в соответствии с которой товары помещены под таможенную процедуру
временного ввоза (допуска);
4) в случае нарушения условий, при которых товары помещались под таможенную
процедуру временного ввоза (допуска) с полным условным освобождением от уплаты
ввозных таможенных пошлин, налогов, - в день регистрации таможенным органом
таможенной декларации, в соответствии с которой товары помещены под таможенную
процедуру временного ввоза (допуска).
4. Сроком уплаты ввозных таможенных пошлин, налогов в отношении товаров,
помещенных под таможенную процедуру временного ввоза с полным условным или
частичным условным освобождением от уплаты ввозных таможенных пошлин, налогов,
считается:
1) при передаче временно ввезенных товаров иным лицам без разрешения
таможенных органов - день передачи, а если этот день не установлен - день
регистрации таможенным органом таможенной декларации, поданной для помещения
товаров под таможенную процедуру временного вывоза (допуска);
2) при утрате временно ввезенных товаров в период срока временного ввоза
товаров, установленного таможенным органом, за исключением уничтожения
(безвозвратной утраты) вследствие аварии или действия непреодолимой силы либо
естественной убыли при нормальных условиях перевозки (транспортировки) и хранения,
- день утраты товаров, а если этот день не установлен - день регистрации таможенным
органом таможенной декларации, поданной для помещения товаров под таможенную
процедуру временного вывоза (допуска);
3) при незавершении действия таможенной процедуры временного ввоза (допуска)
в соответствии с пунктом 1 статьи 385 настоящего Кодекса - день истечения срока
временного ввоза товаров.
5. Ввозные таможенные пошлины, налоги в случаях, установленных пунктом 4
настоящей статьи, подлежат уплате в размерах, соответствующих суммам ввозных
таможенных пошлин, налогов, которые подлежали бы уплате при помещении таких товаров
под таможенную процедуру выпуска для внутреннего потребления, без учета тарифных
преференций и льгот по уплате таможенных пошлин, налогов, исчисленным на день
регистрации таможенным органом таможенной декларации, в соответствии с которой
товары помещены под таможенную процедуру временного ввоза (допуска), за вычетом
сумм таможенных пошлин, налогов, уплаченных при частичном освобождении от уплаты
таможенных пошлин, налогов.
Статья 388. Особенности помещения временно ввезенных
товаров под таможенную процедуру выпуска для
внутреннего потребления
1. При помещении временно ввезенных товаров под таможенную процедуру выпуска
для внутреннего потребления ставки ввозных таможенных пошлин, налогов и рыночный
курс валют, устанавливаемый в соответствии с налоговым законодательством Республики
Казахстан, определяются на день регистрации таможенным органом таможенной
декларации, поданной для помещения товаров под таможенную процедуру временного
ввоза (допуска).
2. При помещении под таможенную процедуру выпуска для внутреннего потребления
после таможенной процедуры временного ввоза (допуска) товаров, в отношении которых
декларантом таможенной процедуры выпуска для внутреннего потребления в таможенной
процедуре временного ввоза (допуска) уплачивались таможенные пошлины, налоги, при
частичном условном освобождении от уплаты таможенных пошлин, налогов, ввозные
таможенные пошлины, налоги уплачиваются в размере разницы исчисленных сумм
таможенных пошлин, налогов, подлежащих уплате при помещении под таможенную
процедуру выпуска для внутреннего потребления, и таможенных пошлин, налогов,
уплаченных в соответствии с таможенной процедурой временного ввоза (допуска).
Положения части первой настоящего пункта применяются также, если до помещения
товаров, указанных в части первой настоящего пункта, под таможенную процедуру
выпуска для внутреннего потребления данные товары помещались под таможенную
процедуру (процедуры) таможенного склада, временного ввоза (допуска) или
размещались на временное хранение.
3. При помещении под таможенную процедуру выпуска для внутреннего потребления
товаров, в отношении которых применялось полное условное или частичное условное
освобождение от уплаты таможенных пошлин, налогов, за период, когда применялось
такое освобождение, проценты не взимаются в соответствии с пунктом 2 статьи 134
настоящего Кодекса.
Глава 44. ТАМОЖЕННАЯ ПРОЦЕДУРА ВРЕМЕННОГО ВЫВОЗА
Статья 389. Содержание таможенной процедуры временного
вывоза
Временный вывоз является таможенной процедурой, при которой товары
таможенного союза вывозятся и используются в течение установленного срока за
пределами таможенной территории таможенного союза с полным освобождением от уплаты
вывозных таможенных пошлин и без применения мер нетарифного регулирования с
последующим помещением под таможенную процедуру реимпорта.
Товары, помещенные под таможенную процедуру временного вывоза и фактически
вывезенные с таможенной территории таможенного союза, утрачивают статус товаров
таможенного союза.
Статья 390. Условия помещения товаров под таможенную
процедуру временного вывоза
1. Помещение товаров под таможенную процедуру временного вывоза допускается
при условии возможности идентификации товаров, помещаемых под эту таможенную
процедуру, при последующем завершении таможенной процедуры временного вывоза.
Идентификации товаров не требуется в случаях, когда в соответствии с
международными договорами государств-членов таможенного союза допускается замена
временно вывезенных товаров.
2. Не допускается помещение под таможенную процедуру временного вывоза:
1) пищевых продуктов, напитков, включая алкогольные, табака и табачных
изделий, сырья и полуфабрикатов, расходуемых материалов и образцов, за исключением
случаев их вывоза в единичных экземплярах в рекламных и (или) демонстрационных
целях или в качестве выставочных экспонатов либо промышленных образцов;
2) отходов, в том числе промышленных;
3) товаров, запрещенных к вывозу за пределы таможенной территории таможенного
союза.
Статья 391. Ограничения по пользованию и распоряжению
временно вывезенными товарами
1. Временно вывезенные товары должны оставаться в неизменном состоянии, кроме
изменений вследствие естественного износа или естественной убыли при нормальных
условиях перевозки (транспортировки), хранения и (или) использования
(эксплуатации).
2. Допускается совершение операций, необходимых для обеспечения их
сохранности, включая ремонтные операции (за исключением капитального ремонта и
модернизации), техническое обслуживание и другие операции, необходимые для
поддержания товаров в нормальном состоянии, при условии обеспечения идентификации
товаров таможенным органом при их реимпорте.
Статья 392. Срок временного вывоза товаров
1. Срок временного вывоза товаров устанавливается таможенным органом на
основании заявления декларанта исходя из целей и обстоятельств такого вывоза, за
исключением случая, предусмотренного пунктом 2 настоящей статьи.
По письменному заявлению декларанта срок временного вывоза товаров может быть
продлен таможенным органом с учетом пунктов 2 и 3 настоящей статьи.
2. Для продления срока временного вывоза в пределах установленного настоящей
статьей декларант не позднее окончания срока временного вывоза представляет в
таможенный орган, осуществляющий таможенный контроль письменное заявление о
необходимости такого продления с приложением подтверждающих документов. Срок
рассмотрения заявления о продлении срока временного вывоза не может превышать
десять рабочих дней с даты регистрации заявления таможенным органом. На указанный
период течение срока временного вывоза приостанавливается. В случае принятия
таможенным органом решения о продлении срока временного вывоза указанный срок
продлевается с даты окончания предыдущего срока независимо от даты принятия такого
решения.
Решение таможенного органа о продлении срока временного вывоза либо об отказе
в таком продлении представляется декларанту в письменной форме. При этом при
продлении срока временного вывоза на оборотной стороне первого листа экземпляра
таможенной декларации, находящегося в таможенном органе, проставляются отметка о
продлении срока и дата. Указанная отметка заверяется подписью, личной номерной
печатью должностного лица таможенного органа.
Решение об отказе в продлении срока временного вывоза принимается таможенным
органом в случае несоблюдения декларантом условий и ограничений, предусмотренных
настоящей главой.
3. Для отдельных категорий товаров в зависимости от целей их вывоза за
пределы территории Республики Казахстан, а также для отдельных видов товаров,
обратный ввоз которых при временном вывозе является обязательным в соответствии с
законодательством Республики Казахстан, Правительством Республики Казахстан могут
устанавливаться предельные сроки временного вывоза таких товаров.
4. Товары, вывозимые для официального и личного пользования казахстанскими
дипломатическими представительствами, а также их сотрудниками, включая членов их
семей, проживающих вместе с ними, допускаются к временному вывозу из Республики
Казахстан на весь срок аккредитации в иностранном государстве таких
представительств и указанных лиц.
5. В случае передачи иностранному лицу права собственности на временно
вывезенные товары, в отношении которых законодательством Республики Казахстан не
установлена обязательность их возврата на территорию Республики Казахстан, срок
временного вывоза этих товаров не подлежит продлению, а эти товары подлежат
помещению под таможенную процедуру экспорта с учетом части второй пункта 1 статьи
347 настоящего Кодекса.
Статья 393. Завершение действия таможенной процедуры
временного вывоза
1. Действие таможенной процедуры временного вывоза завершается до истечения
срока временного вывоза помещением временно вывезенных товаров под таможенную
процедуру реимпорта в порядке и на условиях, предусмотренных настоящим Кодексом.
Действие таможенной процедуры временного вывоза может быть завершено до
истечения срока временного вывоза помещением временно вывезенных товаров под
таможенные процедуры экспорта, переработки вне таможенной территории или временного
вывоза без фактического их предъявления таможенному органу в порядке и на условиях,
предусмотренных настоящим Кодексом, за исключением случаев, если в соответствии с
законодательством Республики Казахстан временно вывезенные товары подлежат
обязательному обратному ввозу на таможенную территорию таможенного союза.
2. Временно вывезенные товары могут помещаться под таможенную процедуру
реимпорта либо под иную таможенную процедуру одной или несколькими партиями.
Статья 394. Возникновение и прекращение обязанности по
уплате вывозных таможенных пошлин и срок их
уплаты в отношении товаров, помещаемых
(помещенных) под таможенную процедуру
временного вывоза
1. Обязанность по уплате вывозных таможенных пошлин в отношении товаров,
помещаемых под таможенную процедуру временного вывоза, возникает у декларанта с
момента регистрации таможенным органом таможенной декларации.
2. Обязанность по уплате вывозных таможенных пошлин в отношении товаров,
помещаемых (помещенных) под таможенную процедуру временного вывоза, прекращается у
декларанта:
1) при завершении таможенной процедуры временного вывоза в соответствии с
пунктом 1 статьи 393 настоящего Кодекса;
2) в случаях, указанных в пункте 2 статьи 129 настоящего Кодекса.
3. При незавершении таможенной процедуры временного вывоза до истечения срока
временного вывоза в соответствии с пунктом 1 статьи 393 настоящего Кодекса, за
исключением уничтожения (безвозвратной утраты) вследствие аварии или действия
непреодолимой силы либо в результате естественной убыли при нормальных условиях
перевозки (транспортировки) и хранения, использования (эксплуатации), сроком уплаты
вывозных таможенных пошлин считается день истечения установленного таможенными
органами срока временного вывоза.
4. Вывозные таможенные пошлины подлежат уплате в размерах, соответствующих
суммам вывозных таможенных пошлин, которые подлежали бы уплате при помещении
товаров под таможенную процедуру экспорта, исчисленным на день регистрации
таможенным органом таможенной декларации, поданной для помещения товаров под
таможенную процедуру временного вывоза.
Статья 395. Особенности помещения временно вывезенных
товаров под таможенную процедуру экспорта
1. При помещении временно вывезенных товаров под таможенную процедуру
экспорта таможенная стоимость товаров и (или) их физические характеристики в
натуральном выражении (количество, масса, объем или иные характеристики), ставки
вывозных таможенных пошлин и рыночный курс валют, устанавливаемый в соответствии с
налоговым законодательством Республики Казахстан, определяются на день регистрации
таможенным органом таможенной декларации, поданной для помещения товаров под
таможенную процедуру экспорта.
2. С сумм вывозных таможенных пошлин, уплаченных при помещении товаров под
таможенную процедуру экспорта, проценты не уплачиваются в соответствии с пунктом 2
статьи 134 настоящего Кодекса.
Глава 45. ТАМОЖЕННАЯ ПРОЦЕДУРА РЕИМПОРТА
Статья 396. Содержание таможенной процедуры реимпорта
1. Реимпорт является таможенной процедурой, при которой товары, ранее
вывезенные с таможенной территории таможенного союза, ввозятся обратно на
таможенную территорию таможенного союза в сроки, установленные статьей 397
настоящего Кодекса, без уплаты ввозных таможенных пошлин, налогов и без применения
мер нетарифного регулирования.
2. Товары, помещенные под таможенную процедуру реимпорта, приобретают статус
товаров таможенного союза, за исключением товаров, указанных в подпункте 4) пункта
1 статьи 397 настоящего Кодекса, являющихся продуктами переработки товаров,
вывезенных с таможенной территории таможенного союза в соответствии с пунктом 3
статьи 357 настоящего Кодекса.
Статья 397. Условия помещения товаров под таможенную
процедуру реимпорта
1. Под таможенную процедуру реимпорта могут помещаться ранее вывезенные
товары:
1) помещенные под таможенную процедуру экспорта либо являвшиеся продуктами
переработки товаров, помещенных под таможенную процедуру переработки на таможенной
территории, и вывезенные с таможенной территории таможенного союза в соответствии с
таможенной процедурой реэкспорта, если:
эти товары помещаются под таможенную процедуру реимпорта в течение трех лет
со дня, следующего за днем их перемещения через таможенную границу таможенного
союза при вывозе с таможенной территории таможенного союза или в иной срок,
установленный в соответствии с пунктом 2 настоящей статьи;
эти товары находятся в неизменном состоянии, за исключением изменений
вследствие естественного износа или естественной убыли при нормальных условиях
перевозки (транспортировки), хранения и (или) использования (эксплуатации);
таможенному органу представлены документы в соответствии со статьей 398
настоящего Кодекса;
2) помещенные под таможенную процедуру временного вывоза, если эти товары
ввозятся в течение срока временного вывоза и находятся в том же состоянии, за
исключением изменений вследствие естественного износа или естественной убыли при
нормальных условиях перевозки (транспортировки), хранения и (или) использования
(эксплуатации), а также изменений, которые допускаются в отношении таких товаров
при их использовании в соответствии с таможенной процедурой временного вывоза;
3) помещенные под таможенную процедуру переработки вне таможенной территории,
если эти товары ввозятся в течение срока переработки и находятся в том же
состоянии, в котором они были вывезены с таможенной территории таможенного союза,
за исключением изменений вследствие естественного износа или естественной убыли при
нормальных условиях перевозки (транспортировки), хранения и (или) использования
(эксплуатации);
4) являющиеся продуктами переработки товаров, помещенных под таможенную
процедуру переработки вне таможенной территории, если целью переработки был
безвозмездный (гарантийный) ремонт и эти товары помещаются под таможенную процедуру
реимпорта в течение срока переработки, за исключением продуктов переработки
товаров, при выпуске которых под таможенную процедуру выпуска для внутреннего
потребления учитывалось наличие дефекта (дефектов), явившегося (явившихся) причиной
безвозмездного (гарантийного) ремонта этих товаров.
2. В отношении отдельных категорий товаров решением Комиссии таможенного
союза могут быть установлены сроки, превышающие срок, указанный в подпункте 1)
пункта 1 настоящей статьи.
3. При реимпорте возмещение налогов, когда суммы таких налогов в связи с
вывозом товаров с таможенной территории не уплачивались либо были возвращены,
производится в порядке и на условиях, установленных налоговым законодательством
Республики Казахстан.
4. Декларантом таможенной процедуры реимпорта может выступать лицо,
являвшееся декларантом одной из таможенных процедур, указанных в пункте 1 настоящей
статьи, в соответствии с которой товары были вывезены с таможенной территории
таможенного союза.
Таможенным законодательством таможенного союза могут быть установлены случаи,
когда декларантом таможенной процедуры реимпорта может выступать иное лицо.
5. Товары помещаются под таможенную процедуру реимпорта в государстве-члене
таможенного союза, в котором они были помещены под одну из таможенных процедур,
указанных в пункте 1 настоящей статьи.
Статья 398. Документы и сведения, необходимые для
помещения товаров под таможенную процедуру
реимпорта
1. Для помещения товаров под таможенную процедуру реимпорта декларант
представляет в таможенный орган сведения об обстоятельствах вывоза товаров с
таможенной территории таможенного союза, а также сведения об операциях по ремонту
товаров, если такие операции производились с товарами за пределами таможенной
территории таможенного союза.
2. Для подтверждения сведений, указанных в пункте 1 настоящей статьи,
декларант представляет таможенную декларацию, принятую при вывозе товаров, и
документы, подтверждающие дату перемещения товаров через таможенную границу
таможенного союза при их вывозе.
Статья 399. Возврат (зачет) сумм вывозных таможенных
пошлин
В отношении товаров, указанных в подпункте 1) пункта 1 статьи 397 настоящего
Кодекса, помещенных под таможенную процедуру реимпорта, производится возврат
(зачет) уплаченных сумм вывозных таможенных пошлин, если указанные товары помещены
под таможенную процедуру реимпорта не позднее шести месяцев со дня, следующего за
днем помещения таких товаров под таможенную процедуру экспорта.
Глава 46. ТАМОЖЕННАЯ ПРОЦЕДУРА РЕЭКСПОРТА Статья 400. Содержание таможенной процедуры реэкспорта
Реэкспорт является таможенной процедурой, при которой товары, ранее ввезенные
на таможенную территорию таможенного союза, либо продукты переработки товаров,
помещенных под таможенную процедуру переработки на таможенной территории, вывозятся
с этой территории без уплаты и (или) с возвратом уплаченных сумм ввозных таможенных
пошлин, налогов и без применения мер нетарифного регулирования.
Статья 401. Условия помещения товаров под таможенную
процедуру реэкспорта
Под таможенную процедуру реэкспорта могут помещаться:
1) иностранные товары, находящиеся на таможенной территории таможенного
союза, в том числе ввезенные с нарушением мер нетарифного регулирования, и продукты
переработки товаров, помещенных под таможенную процедуру переработки на таможенной
территории;
2) товары, помещенные под таможенную процедуру выпуска для внутреннего
потребления, если эти товары возвращаются по причине неисполнения условий
внешнеэкономической сделки, в том числе по количеству, качеству, описанию или
упаковке, при соблюдении следующих условий:
товары помещаются под таможенную процедуру реэкспорта в течение одного года
со дня, следующего за днем выпуска для внутреннего потребления;
таможенному органу представлены документы, в соответствии со статьей 403
настоящего Кодекса;
товары не использовались и не ремонтировались на таможенной территории
таможенного союза, за исключением случаев, когда использование товаров было
необходимо для обнаружения дефектов или иных обстоятельств, повлекших возврат
товаров;
товары могут быть идентифицированы таможенным органом.
Статья 402. Особенности перевозки товаров, помещенных под
таможенную процедуру реэкспорта
Товары, помещенные под таможенную процедуру реэкспорта, вывозятся с
таможенной территории таможенного союза в соответствии с главой 38 настоящего
Кодекса.
Статья 403. Документы и сведения, необходимые для
помещения под таможенную процедуру реэкспорта
товаров, ранее помещенных под таможенную
процедуру выпуска для внутреннего потребления
Для помещения под таможенную процедуру реэкспорта товаров, ранее помещенных
под таможенную процедуру выпуска для внутреннего потребления, декларант
представляет в таможенный орган документы, содержащие сведения об (о):
1) обстоятельствах ввоза товаров на таможенную территорию таможенного союза
(исходя из документов, подтверждающих совершение внешнеэкономической сделки);
2) неисполнении условий внешнеэкономической сделки;
3) помещении этих товаров под таможенную процедуру выпуска для внутреннего
потребления;
4) использовании этих товаров после помещения под таможенную процедуру
выпуска для внутреннего потребления.
Статья 404. Возникновение и прекращение обязанности по
уплате ввозных таможенных пошлин, налогов и
срок их уплаты в отношении иностранных
товаров, помещаемых (помещенных) под
таможенную процедуру реэкспорта
1. Обязанность по уплате ввозных таможенных пошлин, налогов в отношении
иностранных товаров, помещаемых под таможенную процедуру реэкспорта, возникает у
декларанта с момента регистрации таможенным органом таможенной декларации.
2. Обязанность по уплате ввозных таможенных пошлин, налогов в отношении
иностранных товаров, помещаемых (помещенных) под таможенную процедуру реэкспорта,
прекращается у декларанта:
1) при фактическом вывозе иностранных товаров с таможенной территории
таможенного союза, подтвержденном таможенным органом места убытия в порядке,
определенном решением Комиссии таможенного союза;
2) в случаях, установленных пунктом 2 статьи 129 настоящего Кодекса.
3. При невывозе с таможенной территории таможенного союза иностранных
товаров, помещенных под таможенную процедуру реэкспорта, за исключением случаев их
уничтожения (безвозвратной утраты) вследствие аварии или действия непреодолимой
силы либо естественной убыли при нормальных условиях перевозки (транспортировки) и
хранения, сроком уплаты ввозных таможенных пошлин, налогов считается день
регистрации таможенным органом таможенной декларации, поданной для помещения
товаров под таможенную процедуру реэкспорта.
4. Ввозные таможенные пошлины, налоги в случаях, установленных пунктом 3
настоящей статьи, подлежат уплате в размерах, соответствующих суммам ввозных
таможенных пошлин, налогов, которые подлежали бы уплате при помещении иностранных
товаров под таможенную процедуру выпуска для внутреннего потребления, без учета
льгот по уплате таможенных пошлин, налогов, исчисленных на день регистрации
таможенным органом таможенной декларации, поданной для помещения товаров под
таможенную процедуру реэкспорта.
В отношении продуктов переработки товаров, помещенных под таможенную
процедуру переработки на таможенной территории, ввозные таможенные пошлины, налоги
подлежат уплате в размерах, соответствующих суммам ввозных таможенных пошлин,
налогов, которые подлежали бы уплате в отношении иностранных товаров, помещенных
под таможенную процедуру переработки на таможенной территории и использованных для
изготовления продуктов переработки в соответствии с нормами их выхода.
5. При прекращении в соответствии с подпунктом 1) пункта 2 настоящей статьи
обязанности по уплате ввозных таможенных пошлин, налогов уплаченные или взысканные
в соответствии с пунктом 3 настоящей статьи ввозные таможенные пошлины, налоги
подлежат возврату в порядке, установленном в соответствии с настоящим Кодексом.
6. Вывозные таможенные пошлины, налоги в отношении товаров, помещенных под
таможенную процедуру реэкспорта, уплате не подлежат.
Статья 405. Возврат (зачет) сумм ввозных таможенных
пошлин, налогов
В отношении товаров, указанных в подпункте 2) пункта 1 статьи 401 настоящего
Кодекса, помещенных под таможенную процедуру реэкспорта и фактически вывезенных с
таможенной территории таможенного союза, производится возврат (зачет) уплаченных
сумм ввозных таможенных пошлин, налогов в соответствии с главой 17 настоящего
Кодекса.
Глава 47. ТАМОЖЕННАЯ ПРОЦЕДУРА БЕСПОШЛИННОЙ ТОРГОВЛИ
Статья 406. Содержание таможенной процедуры беспошлинной
торговли
Беспошлинная торговля является таможенной процедурой, при которой товары
реализуются в розницу в магазинах беспошлинной торговли физическим лицам,
выезжающим с таможенной территории таможенного союза либо иностранным
дипломатическим представительствам, приравненным к ним представительствам
международных организаций, консульским учреждениям, а также дипломатическим
агентам, консульским должностным лицам и членам их семей, которые проживают вместе
с ними, без уплаты таможенных пошлин, налогов и без применения мер нетарифного
регулирования.
Статья 407. Условия помещения товаров под таможенную
процедуру беспошлинной торговли
1. Под таможенную процедуру беспошлинной торговли могут помещаться любые
товары, за исключением товаров, запрещенных к ввозу на таможенную территорию
таможенного союза, вывозу за пределы таможенной территории таможенного союза, а
также товаров, запрещенных к обороту на территории Республики Казахстан.
Комиссией таможенного союза может быть установлен перечень иных товаров, не
подлежащих помещению под таможенную процедуру беспошлинной торговли.
2. Декларантом товаров, помещаемых под таможенную процедуру беспошлинной
торговли, может выступать только владелец магазина беспошлинной торговли, в котором
будет осуществляться реализация этих товаров.
3. Товары, используемые для обеспечения функционирования магазина
беспошлинной торговли, помещению под таможенную процедуру беспошлинной торговли не
подлежат.
4. Товары таможенного союза помещаются под таможенную процедуру беспошлинной
торговли путем подачи таможенной декларации.
Статья 408. Магазины беспошлинной торговли
1. Порядок функционирования магазинов беспошлинной торговли, требования к их
обустройству, оборудованию установлены статьями 53 - 58 настоящего Кодекса.
2. Магазины беспошлинной торговли располагаются:
1) в пунктах пропуска через таможенную границу таможенного союза - для
физических лиц, выезжающих с таможенной территории таможенного союза;
2) в столице - для иностранных дипломатических представительств, приравненных
к ним представительств международных организаций, консульских учреждений, а также
дипломатическим агентам, консульским должностным лицам и членам их семей, которые
проживают вместе с ними.
Статья 409. Реализация товаров и порядок таможенного
контроля в магазинах беспошлинной торговли
1. Реализация товаров, помещенных под таможенную процедуру беспошлинной
торговли, осуществляется под таможенным контролем:
1) в розницу физическим лицам, выезжающим за пределы таможенной территории
таможенного союза по пассажирским проездным документам с обязательным применением
контрольно-кассовых машин в соответствии с требованиями, установленными
налоговым законодательством Республики Казахстан;
2) иностранным дипломатическим представительствам, приравненным к ним
представительствам международных организаций, консульским учреждениям, а также
дипломатическим агентам, консульским должностным лицам и членам их семей, которые
проживают вместе с ними при предъявлении документа, подтверждающего аккредитацию
такого лица в Министерстве иностранных дел Республики Казахстан, в соответствии с
требованиями, установленными законодательством Республики Казахстан. Порядок
реализации товаров в магазинах беспошлинной торговли устанавливается Правительством
Республики Казахстан.
2. Таможенный контроль в отношении товаров, помещенных под таможенную
процедуру беспошлинной торговли, осуществляет таможенный орган, в зоне деятельности
которого находится магазин беспошлинной торговли.
Статья 410. Завершение таможенной процедуры беспошлинной
торговли
1. Действие таможенной процедуры беспошлинной торговли завершается
реализацией товаров, помещенных под эту таможенную процедуру, в розницу в магазинах
беспошлинной торговли физическим лицам, лицам, указанным в статье 406 настоящего
Кодекса, либо помещением этих товаров под иные таможенные процедуры в соответствии
с настоящим Кодексом.
2. В случае прекращения деятельности магазина беспошлинной торговли товары,
помещенные под таможенную процедуру беспошлинной торговли, подлежат помещению под
иную таможенную процедуру в течение одного месяца со дня, следующего за днем
прекращения деятельности указанного магазина.
При несовершении действий, указанных в части первой настоящего пункта, товары
задерживаются таможенными органами в соответствии с главой 24 настоящего Кодекса.
Статья 411. Возникновение и прекращение обязанности по
уплате ввозных таможенных пошлин, налогов и
срок их уплаты в отношении иностранных
товаров, помещаемых (помещенных) под
таможенную процедуру беспошлинной торговли
1. Обязанность по уплате ввозных таможенных пошлин, налогов в отношении
иностранных товаров, помещаемых под таможенную процедуру беспошлинной торговли,
возникает у декларанта с момента регистрации таможенным органом таможенной
декларации.
2. Обязанность по уплате ввозных таможенных пошлин, налогов в отношении
иностранных товаров, помещаемых (помещенных) под таможенную процедуру беспошлинной
торговли, прекращается у декларанта:
1) при реализации этих товаров лицам, указанным в статье 406 настоящего
Кодекса;
2) при помещении этих товаров под иную таможенную процедуру;
3) при задержании товаров таможенными органами в соответствии с главой
26 настоящего Кодекса;
4) в случаях, установленных пунктом 2 статьи 129 настоящего Кодекса.
3. Сроком уплаты ввозных таможенных пошлин, налогов считается:
1) при пользовании и распоряжении иностранными товарами в нарушение
требований и условий таможенной процедуры беспошлинной торговли - день совершения
действий, нарушающих установленные требования и условия, а если этот день не
установлен - день регистрации таможенным органом таможенной декларации, поданной
для помещения товаров под таможенную процедуру беспошлинной торговли;
2) в случае утраты иностранных товаров, за исключением их уничтожения
(безвозвратной утраты) вследствие аварии или действия непреодолимой силы либо в
результате естественной убыли при нормальных условиях перевозки (транспортировки) и
хранения - день утраты товаров, а если этот день не установлен - день регистрации
таможенным органом таможенной декларации, поданной для помещения товаров под
таможенную процедуру беспошлинной торговли.
4. Ввозные таможенные пошлины, налоги в случаях, установленных пунктом 3
настоящей статьи, подлежат уплате в размерах, соответствующих суммам ввозных
таможенных пошлин, налогов, которые подлежали бы уплате при помещении товаров под
таможенную процедуру выпуска для внутреннего потребления, без учета тарифных
преференций и льгот по уплате таможенных пошлин, налогов, исчисленным на день
регистрации таможенным органом таможенной декларации, в соответствии с которой
товары помещены под таможенную процедуру беспошлинной торговли.
Глава 48. ТАМОЖЕННАЯ ПРОЦЕДУРА УНИЧТОЖЕНИЯ
Статья 412. Содержание таможенной процедуры уничтожения
Уничтожение является таможенной процедурой, при которой иностранные товары
уничтожаются под таможенным контролем без уплаты ввозных таможенных пошлин, налогов
и без применения мер нетарифного регулирования.
Под уничтожением товаров понимаются обезвреживание, полное уничтожение или
иное приведение товаров в состояние, при котором они частично или полностью
утрачивают свои потребительские и (или) иные свойства и не могут быть восстановлены
в первоначальном состоянии экономически выгодным способом.
Таможенная процедура уничтожения может применяться также в отношении товаров,
которые оказались уничтожены, безвозвратно утрачены вследствие аварии или действия
непреодолимой силы.
Статья 413. Условия помещения товаров под таможенную
процедуру уничтожения
1. Помещение товаров под таможенную процедуру уничтожения допускается на
основании заключения соответствующего территориального подразделения
уполномоченного органа в области охраны окружающей среды о возможности уничтожения,
в котором указываются способ и место уничтожения.
Заключение территориального подразделения уполномоченного органа в области
охраны окружающей среды не требуется в случаях, когда товары безвозвратно утрачены
вследствие аварии или действия непреодолимой силы. Для помещения таких товаров под
таможенную процедуру уничтожения должны быть представлены документы, подтверждающие
факт безвозвратной утери товаров вследствие аварии или действия непреодолимой силы.
2. Под таможенную процедуру уничтожения не могут помещаться следующие
категории товаров:
1) культурные, археологические, исторические ценности;
2) животные и растения, относящиеся к видам, охраняемым в соответствии
с законодательством Республики Казахстан и (или) международными договорами, их
части и дериваты, за исключением случаев, когда требуется их уничтожение в целях
пресечения эпидемий и эпизоотии и распространения карантинных объектов;
3) товары, принятые таможенными органами в качестве предмета залога, до
прекращения отношений залога;
4) изъятые товары или товары, на которые наложен арест, в том числе
являющиеся вещественными доказательствами, в соответствии с законами Республики
Казахстан;
5) иные товары, перечень которых определяется решением Комиссии таможенного
союза.
3. Уничтожение товаров не допускается, если такое уничтожение:
1) может причинить вред окружающей среде или представляет опасность для жизни
и здоровья людей;
2) производится путем потребления товаров в соответствии с их обычным
предназначением;
3) может повлечь расходы для государственных органов Республики Казахстан.
4. Уничтожение товаров производится за счет декларанта таможенной процедуры
уничтожения.
5. Уничтожение товаров производится в сроки, установленные таможенным органом
исходя из времени, необходимого для фактического уничтожения этих товаров, способа
и места их уничтожения.
Статья 414. Особенности применения таможенной процедуры
уничтожения
1. Уничтожение производится в присутствии комиссии, создаваемой таможенным
органом, осуществляющим контроль за помещением товара под таможенную процедуру
уничтожения из представителей таможенного органа, территориального подразделения
уполномоченного органа в области охраны окружающей среды, и с участием декларанта.
В случае необходимости таможенный орган, осуществляющий контроль за помещением
товара под таможенную процедуру уничтожения, вправе привлекать специалистов иных
государственных органов и независимых экспертов.
Уничтожение производится:
1) путем термического, химического, механического либо иного воздействия
(сжигания, разрушения, захоронения и другого), в результате которого товары
полностью уничтожаются. Способ уничтожения товаров должен обеспечивать
невозможность их восстановления, приведения в первоначальное состояние для
использования по назначению;
2) путем демонтажа, разборки, механического повреждения, включая пробивание
отверстий, разрывы, нанесение повреждений иными способами при условии, что такие
повреждения исключают последующее восстановление товаров и возможность их
использования.
В отношении товаров, требующих особых условий хранения, которые в силу
технологических причин не могут быть извлечены из мест хранения и быть
использованы, уничтожение считается произведенным на основании заключения
территориального подразделения соответствующего уполномоченного государственного
органа Республики Казахстан о невозможности изъятия товаров из мест хранения и их
дальнейшего использования.
2. Отходы, образовавшиеся в результате уничтожения товаров, при возможности
их дальнейшего использования должны быть помещены под соответствующую таможенную
процедуру и для целей взимания ввозных таможенных пошлин и налогов рассматриваются
как иностранные товары, ввезенные на таможенную территорию таможенного союза в
таком состоянии.
В случае если отходы, образовавшиеся в результате уничтожения товаров,
находятся в состоянии, непригодном для их дальнейшего коммерческого использования
на таможенной территории таможенного союза, и не могут быть восстановлены в
первоначальном состоянии экономически выгодным способом, они рассматриваются как
товары таможенного союза.
Статья 415. Завершение таможенной процедуры уничтожения
1. Таможенная процедура уничтожения завершается фактическим уничтожением
товаров с составлением акта уничтожения, содержащего следующие основные сведения:
дата и место уничтожения товаров;
сведения о лице, заявившем таможенную процедуру уничтожения;
сведения о лицах, присутствовавших при уничтожении;
наименования уничтожаемых товаров, их количество в единицах измерения;
способ уничтожения товаров;
наличие и количество отходов после уничтожения, возможность их дальнейшего
использования.
2. Акт уничтожения заверяется подписями всех членов комиссии и
присутствовавших лиц, оформляется в трех экземплярах: первый экземпляр хранится в
таможенном органе; второй экземпляр передается территориальному подразделению
уполномоченного органа в области охраны окружающей среды; третий экземпляр остается
у декларанта.
3. Факт уничтожения товаров фиксируется с применением фото- и (или)
видеосъемки, результаты которой прилагаются к акту уничтожения, хранящемуся в
таможенном органе.
Глава 49. ТАМОЖЕННАЯ ПРОЦЕДУРА ОТКАЗА В ПОЛЬЗУ ГОСУДАРСТВА Статья 416. Содержание таможенной процедуры отказа в
пользу государства
1. Отказ в пользу государства является таможенной процедурой, при которой
иностранные товары безвозмездно передаются в собственность государства-члена
таможенного союза без уплаты таможенных платежей и налогов без применения мер
нетарифного регулирования.
2. Товары, помещенные под таможенную процедуру отказа в пользу государства,
приобретают статус товаров таможенного союза.
Статья 417. Условия помещения товаров под таможенную
процедуру отказа в пользу государства
1. Под таможенную процедуру отказа в пользу государства могут помещаться
иностранные товары, за исключением товаров, запрещенных к ввозу на таможенную
территорию таможенного союза, а также запрещенных к обороту на территориях
государств-членов таможенного союза.
2. Отказ в пользу государства не должен повлечь для таможенных органов какие-
либо расходы.
3. Решением Комиссии таможенного союза может быть установлен перечень иных
товаров, не подлежащих помещению под таможенную процедуру отказа в пользу
государства.
Статья 418. Порядок отказа от товаров в пользу государства
1. Таможенная процедура отказа в пользу государства завершается передачей
товаров декларантом соответствующему уполномоченному государственному органу
Республики Казахстан в соответствии с законодательством Республики Казахстан. При
этом составляется акт приема-передачи, копия которого прилагается к таможенной
декларации. После завершения таможенного декларирования изменение указанной
таможенной процедуры не допускается.
После завершения таможенного декларирования товаров, помещенных под
таможенную процедуру отказа в пользу государства, такие товары обращаются в
собственность государства в соответствии с главой 34 настоящего Кодекса.
Глава 50. СПЕЦИАЛЬНАЯ ТАМОЖЕННАЯ ПРОЦЕДУРА
Статья 419. Содержание специальной таможенной процедуры
Специальная таможенная процедура является таможенной процедурой, определяющей
для таможенных целей требования и условия пользования и (или) распоряжения
отдельными категориями товаров на таможенной территории таможенного союза или за ее
пределами без взимания таможенных пошлин и налогов и без применения мер нетарифного
регулирования.
Специальная таможенная процедура устанавливается настоящим Кодексом в
соответствии с условиями и в отношении категорий товаров, определенных решением
Комиссии таможенного союза.
РАЗДЕЛ 7. ОСОБЕННОСТИ ПЕРЕМЕЩЕНИЯ ЧЕРЕЗ ТАМОЖЕННУЮ
ГРАНИЦУ ТАМОЖЕННОГО СОЮЗА И СОВЕРШЕНИЯ ТАМОЖЕННЫХ ОПЕРАЦИЙ
В ОТНОШЕНИИ ОТДЕЛЬНЫХ КАТЕГОРИЙ ТОВАРОВ
Глава 51. ОСОБЕННОСТИ СОВЕРШЕНИЯ ТАМОЖЕННЫХ ОПЕРАЦИЙ
В ОТНОШЕНИИ ТОВАРОВ, ПЕРЕСЫЛАЕМЫХ В МЕЖДУНАРОДНЫХ
ПОЧТОВЫХ ОТПРАВЛЕНИЯХ
Статья 420. Международные почтовые отправления
1. К международным почтовым отправлениям относятся посылки и отправления
письменной корреспонденции, являющиеся объектами почтового обмена в соответствии с
актами Всемирного почтового союза.
2. Пересылка международных почтовых отправлений должна сопровождаться
документами, предусмотренными актами Всемирного почтового союза.
3. Международные почтовые отправления не могут быть выданы операторами почты
их получателям либо отправлены за пределы таможенной территории таможенного союза
без разрешения таможенного органа.
Статья 421. Особенности пересылки товаров в международных
почтовых отправлениях
1. Не допускается пересылка в международных почтовых отправлениях товаров:
1) запрещенных к ввозу на таможенную территорию таможенного союза или вывозу
с этой территории;
2) запрещенных к пересылке в соответствии с актами Всемирного почтового
союза;
3) в отношении которых применяются ограничения, если такие товары запрещены к
пересылке в международных почтовых отправлениях в соответствии с решением Комиссии
таможенного союза.
2. Меры нетарифного регулирования не применяются в отношении товаров для
личного пользования, пересылаемых в международных почтовых отправлениях в адрес
физических лиц, а также в иных случаях, определяемых решением Комиссии таможенного
союза.
3. Распоряжение товарами, запрещенными и (или) ограниченными к пересылке в
международных почтовых отправлениях, производится в соответствии
с законодательством Республики Казахстан.
Статья 422. Особенности совершения таможенных операций в
отношении товаров, пересылаемых в
международных почтовых отправлениях
1. Таможенные операции в отношении товаров, пересылаемых в международных
почтовых отправлениях, производятся таможенным органом в местах (учреждениях)
международного почтового обмена либо в иных местах, определенных таможенным
органом.
Места (учреждения) международного почтового обмена являются иными местами
временного хранения и должны соответствовать требованиям, установленным статьей 260
настоящего Кодекса.
Место (учреждение) международного почтового обмена является местом обработки
и сортировки международных почтовых отправлений и предъявления указанных почтовых
отправлений для таможенного контроля и таможенного декларирования должностным лицам
таможенного органа, в зоне деятельности которого находится указанное место.
Места (учреждения) международного почтового обмена определяются в
соответствии с законодательством Республики Казахстан о почте.
2. Таможенное декларирование товаров, пересылаемых в международных почтовых
отправлениях, производится с использованием документов, предусмотренных актами
Всемирного почтового союза, сопровождающих международные почтовые отправления, либо
декларации на товары.
3. Товары, пересылаемые в международных почтовых отправлениях, за исключением
пересылаемых физическими лицами товаров для личного пользования, подлежат
таможенному декларированию с использованием декларации на товары в случаях, если:
1) подлежат уплате таможенные пошлины, налоги;
2) в отношении товаров применяются специальные защитные, антидемпинговые и
компенсационные меры и соблюдаются запреты и ограничения;
3) фактический вывоз товаров с таможенной территории таможенного союза должен
быть подтвержден отправителем товаров таможенному и (или) налоговому органам;
4) товары помещаются под таможенную процедуру иную, чем таможенная процедура
выпуска для внутреннего потребления.
4. В случаях, не указанных в пункте 3 настоящей статьи, таможенное
декларирование производится с использованием документов, предусмотренных актами
Всемирного почтового союза, сопровождающих международные почтовые отправления и
содержащие сведения, необходимые для выпуска товаров в соответствии с заявленной
таможенной процедурой.
5. Таможенное декларирование товаров, пересылаемых в международных почтовых
отправлениях, вывозимых с таможенной территории таможенного союза, осуществляется
до их передачи оператором почты для отправки.
6. Таможенное декларирование товаров, подлежащих возврату отправителю в
случаях, установленных актами Всемирного почтового союза, осуществляется оператором
почты путем подачи таможенному органу письменного заявления и документов,
предусмотренных актами Всемирного почтового союза, сопровождавших международные
почтовые отправления.
Статья 423. Таможенный контроль международных почтовых
отправлений
1. Оператор почты по требованию таможенного органа предъявляет международные
почтовые отправления для проведения таможенного осмотра и таможенного досмотра.
Способы такого предъявления определяются таможенными органами.
2. Таможенные органы не требуют предъявления им следующих видов ввозимых
почтовых отправлений:
аэрограмм;
почтовых карточек и писем;
секограмм.
При наличии достаточных оснований полагать, что в указанных почтовых
отправлениях содержатся товары, запрещенные или ограниченные к ввозу на таможенную
территорию таможенного союза, а также при проведении таможенного осмотра или
таможенного досмотра на основе выборочных или случайных проверок таможенные органы
вправе требовать предъявления указанных почтовых отправлений.
3. Таможенные органы вправе требовать у оператора почты предъявления
вывозимых международных почтовых отправлений, в отношении которых таможенные органы
проводят таможенный осмотр или таможенный досмотр на основе выборочных или
случайных проверок.
4. Международные почтовые отправления, поступившие в место (учреждение)
международного почтового обмена в поврежденном виде, с расхождением в весе, с
испорченным вложением или без необходимых сопроводительных документов,
предъявляются таможенным органам с приложением акта, оформленного оператором почты.
5. При расхождении в количестве и при несоответствии вложений, выявленных при
таможенном досмотре международного почтового отправления, работник оператора почты
совместно с должностным лицом таможенного органа подписывает акт таможенного
досмотра.
6. При проведении таможенного осмотра или таможенного досмотра товаров,
пересылаемых в международных почтовых отправлениях, таможенные органы используют
технические средства таможенного контроля.
Статья 424. Применение таможенных пошлин, налогов в
отношении товаров, пересылаемых в
международных почтовых отправлениях
1. Если в отношении товаров, пересылаемых в международных почтовых
отправлениях, не требуется подача декларации на товары, таможенные пошлины, налоги
исчисляются и начисляются таможенным органом, осуществляющим таможенные операции в
месте (учреждении) международного почтового обмена с использованием таможенного
приходного ордера, форма и порядок заполнения которого определяется решением
Комиссии таможенного союза.
Исчисление сумм таможенных пошлин, налогов производится на основании сведений
о стоимости товаров, указанных в документах, предусмотренных актами Всемирного
почтового союза и используемых для таможенных целей.
В отношении международных почтовых отправлений с объявленной ценностью суммы
таможенных пошлин, налогов исчисляются исходя из этой объявленной ценности только в
случае, если она превышает стоимость, указанную в документах, используемых для
таможенных целей.
2. Международные почтовые отправления выдаются оператором почты их
получателям при условии уплаты таможенных платежей и налогов в отношении товаров,
пересылаемых в этих международных почтовых отправлениях.
3. Таможенные пошлины, налоги в отношении товаров, пересылаемых в
международных почтовых отправлениях, подлежат уплате в размерах, установленных
настоящим Кодексом и международными договорами государств-членов таможенного союза.
4. При утрате международных почтовых отправлений, их выдаче получателю без
разрешения таможенного органа обязанность по уплате таможенных пошлин, налогов
несет оператор почты, утративший или выдавший указанные почтовые отправления.
Глава 52. ОСОБЕННОСТИ ПЕРЕМЕЩЕНИЯ ТОВАРОВ ОТДЕЛЬНЫМИ
КАТЕГОРИЯМИ ИНОСТРАННЫХ ЛИЦ
Статья 425. Сфера применения настоящей главы
1. Положения настоящей главы применяются в отношении товаров, перемещаемых
через таможенную границу таможенного союза дипломатическими представительствами,
консульскими учреждениями, иными официальными представительствами иностранных
государств, международными организациями, персоналом этих представительств,
учреждений и организаций, а также в отношении товаров, предназначенных для личного
пользования отдельных категорий иностранных лиц, пользующихся преимуществами,
привилегиями.
2. Решением Комиссии таможенного союза могут определяться особенности
таможенного декларирования товаров, нормы провоза отдельных категорий товаров,
перемещаемых дипломатическими представительствами, консульскими учреждениями, иными
официальными представительствами иностранных государств, международными
организациями, персоналом этих представительств, учреждений и организаций, для
официального и личного пользования.
Статья 426. Перемещение товаров дипломатическими
представительствами иностранных государств
Дипломатические представительства иностранных государств, расположенные на
территории Республики Казахстан, могут ввозить на таможенную территорию таможенного
союза и вывозить с этой территории товары, предназначенные для официального
пользования дипломатических представительств, с освобождением от уплаты таможенных
пошлин, налогов и без применения мер нетарифного регулирования.
Статья 427. Перемещение товаров главой дипломатического
представительства иностранного государства и
членами дипломатического персонала
дипломатического представительства
иностранного государства
1. Глава дипломатического представительства иностранного государства и члены
дипломатического персонала дипломатического представительства иностранного
государства, а также проживающие вместе с ними члены их семей, если они не
проживают в государстве пребывания постоянно и не являются гражданами государства
пребывания, могут ввозить на таможенную территорию таможенного союза товары,
предназначенные для их личного пользования, включая товары для первоначального
обзаведения, и вывозить за пределы таможенной территории таможенного союза товары,
предназначенные для их личного пользования, с освобождением от уплаты таможенных
пошлин, налогов и без применения мер нетарифного регулирования.
2. Личный багаж главы дипломатического представительства иностранного
государства, членов дипломатического персонала дипломатического представительства
иностранного государства, а также проживающих вместе с ними членов их семей, если
они не проживают в государстве пребывания постоянно и не являются гражданами
государства пребывания, освобождается от таможенного досмотра при отсутствии
серьезных оснований предполагать, что он содержит товары, не предназначенные для
личного пользования, или товары, ввоз в Республику Казахстан или вывоз из
Республики Казахстан которых запрещен либо регулируется карантинными правилами.
Таможенный досмотр таких товаров должен проводиться только в присутствии указанных
лиц или их представителей.
Статья 428. Перемещение товаров членами
административно-технического персонала
дипломатического представительства
иностранного государства
Члены административно-технического персонала дипломатического
представительства иностранного государства и проживающие вместе с ними члены их
семей, если указанные лица и члены их семей не проживают постоянно в государстве
пребывания и не являются гражданами государства пребывания, могут ввозить на
таможенную территорию таможенного союза товары, предназначенные для их личного
пользования, включая товары для первоначального обзаведения, с освобождением от
уплаты таможенных пошлин, налогов и без применения мер нетарифного регулирования.
Статья 429. Распространение таможенных льгот,
предоставляемых членам дипломатического
персонала дипломатического представительства
иностранного государства, на членов
административно-технического и обслуживающего
персонала
На основе международного договора Республики Казахстан с иностранным
государством таможенные льготы, предоставляемые настоящим Кодексом членам
дипломатического персонала дипломатического представительства иностранного
государства, могут быть распространены на членов административно-технического и
обслуживающего персонала этого представительства, а также на членов их семей, не
проживающих в государстве пребывания постоянно и не являющихся гражданами
государства пребывания, исходя из принципа взаимности в отношении каждого
отдельного иностранного государства.
Статья 430. Перемещение товаров консульскими учреждениями
иностранных государств и их работниками
1. Консульским учреждениям иностранных государств, консульским должностным
лицам иностранных государств, включая главу консульского учреждения иностранного
государства, и консульским служащим иностранных государств, а также членам их семей
предоставляются таможенные льготы, предусмотренные настоящим Кодексом для
дипломатических представительств иностранных государств или соответствующего
персонала дипломатических представительств иностранных государств.
2. На основе международного договора Республики Казахстан с иностранным
государством на работников обслуживающего персонала консульского учреждения
иностранного государства, а также на членов их семей, не проживающих в государстве
пребывания постоянно, исходя из принципа взаимности в отношении каждого отдельного
иностранного государства могут быть распространены таможенные льготы,
предоставляемые настоящим Кодексом членам соответствующего административно-
технического и обслуживающего персонала дипломатического представительства
иностранного государства.
Статья 431. Перемещение дипломатической почты и
консульской вализы иностранных государств
через таможенную границу таможенного союза
1. Дипломатическая почта и консульская вализа иностранных государств,
перемещаемые через таможенную границу таможенного союза, не подлежат ни вскрытию,
ни задержанию.
При наличии серьезных оснований предполагать, что в консульской вализе
содержатся документы и (или) товары, не предназначенные исключительно для
официального пользования, таможенный орган вправе требовать вскрытия консульской
вализы уполномоченными лицами представляемого иностранного государства в
присутствии должностного лица таможенного органа. В случае отказа от вскрытия
консульская вализа возвращается в место отправления.
2. Все места, составляющие дипломатическую почту и консульскую вализу, должны
иметь видимые внешние знаки, указывающие на характер этих мест.
3. Дипломатическая почта может содержать только дипломатические документы и
товары, предназначенные исключительно для официального пользования, а консульская
вализа - только официальную корреспонденцию и документы или товары, которые
предназначены исключительно для официального пользования.
Статья 432. Таможенные льготы для иностранных
дипломатических и консульских курьеров
1. Иностранные дипломатические и консульские курьеры могут ввозить на
таможенную территорию таможенного союза и вывозить с этой территории товары,
предназначенные для их личного пользования, исходя из принципа взаимности в
отношении каждого отдельного иностранного государства с освобождением от
таможенного досмотра, уплаты таможенных пошлин, налогов и без применения мер
нетарифного регулирования.
2. Дипломатические и консульские курьеры должны быть снабжены официальным
курьерским листом, в котором указываются их статус и число мест, составляющих
дипломатическую почту и консульскую вализу. Курьерский лист подписывается и
скрепляется печатью учреждения, отправляющего дипломатическую почту и консульскую
вализу.
3. Дипломатическая почта и консульская вализа могут быть также вверены
временному дипломатическому или консульскому курьеру, назначенному для перевозки
только данной дипломатической почты или консульской вализы и снабженному курьерским
официальным листом.
Статья 433. Таможенные льготы для представителей и членов
делегаций иностранных государств
Представителям иностранных государств, членам парламентских и
правительственных делегаций, а также на основе взаимности членам делегаций
иностранных государств, которые приезжают в государства-члены таможенного союза для
участия в международных переговорах, международных конференциях и совещаниях или с
другими официальными поручениями, предоставляются таможенные льготы,
предусмотренные настоящим Кодексом для членов дипломатического персонала
дипломатического представительства иностранного государства. Такие же льготы
предоставляются членам семей, сопровождающим указанных лиц.
Статья 434. Перемещение товаров членами дипломатического
персонала, консульскими должностными лицами,
представителями и членами делегаций
иностранных государств, следующими транзитом
через таможенную территорию таможенного союза
Членам дипломатического персонала дипломатического представительства
иностранного государства и консульским должностным лицам консульского учреждения
иностранного государства, членам их семей, лицам, указанным в статье 319 настоящего
Кодекса, следующим транзитом через таможенную территорию таможенного союза,
предоставляются таможенные льготы, предусмотренные настоящим Кодексом для членов
дипломатического персонала дипломатического представительства.
Статья 435. Таможенные льготы для международных
межгосударственных и межправительственных
организаций, представительств иностранных
государств при них, а также для персонала этих
организаций и представительств
Таможенные льготы для международных межгосударственных и межправительственных
организаций, представительств иностранных государств при них, а также для персонала
этих организаций и представительств и членов их семей определяются соответствующими
международными договорами.
Глава 53. МЕРЫ ПО ЗАЩИТЕ ПРАВ НА ОБЪЕКТЫ ИНТЕЛЛЕКТУАЛЬНОЙ
СОБСТВЕННОСТИ, ПРИНИМАЕМЫЕ ТАМОЖЕННЫМИ ОРГАНАМИ
Статья 436.Основания принятия мер по защите прав на
объекты интеллектуальной собственности
таможенными органами
1. Таможенные органы принимают меры по защите прав на объекты
интеллектуальной собственности, связанные с приостановлением выпуска товаров, в
соответствии с таможенным законодательством таможенного союза и настоящей главой.
2. Таможенные органы принимают меры по защите прав на объекты
интеллектуальной собственности, включенные в таможенный реестр объектов
интеллектуальной собственности, и объекты интеллектуальной собственности,
включенные в единый таможенный реестр объектов интеллектуальной собственности
государств-членов таможенного союза, а также не включенные в такие таможенные
реестры.
3. Меры по защите прав на объекты интеллектуальной собственности не
применяются таможенными органами в отношении товаров, перемещаемых через таможенную
границу таможенного союза:
1) физическими лицами для личного пользования, в том числе пересылаемых в их
адрес в международных почтовых отправлениях;
2) в соответствии с таможенной процедурой таможенного транзита;
3) дипломатическими представительствами, консульскими учреждениями, иными
официальными представительствами иностранных государств, международными
организациями, персоналом этих представительств, учреждений и организаций, для
официального и личного пользования.
Статья 437. Срок защиты прав правообладателя на объекты
интеллектуальной собственности таможенными
органами
Срок защиты прав правообладателя на объекты интеллектуальной собственности
устанавливается при включении объектов интеллектуальной собственности в
таможенный реестр объектов интеллектуальной собственности и в единый таможенный
реестр объектов интеллектуальной собственности государств-членов таможенного союза
с учетом срока, указанного правообладателем в заявлении, а также сроков действия
прилагаемых к нему документов, но не более двух лет со дня включения в такие
реестры.
Указанный срок может быть продлен на основании заявления правообладателя
неограниченное количество раз, но каждый раз не более чем на два года, при условии
соблюдения требований, предусмотренных настоящей главой.
Срок защиты прав правообладателя на объекты интеллектуальной собственности не
может превышать срока действия прав правообладателя на соответствующий объект
интеллектуальной собственности.
Статья 438. Порядок ведения таможенного реестра объектов
интеллектуальной собственности
1. В целях принятия мер по защите прав интеллектуальной собственности
уполномоченный орган в сфере таможенного дела ведет таможенный реестр объектов
интеллектуальной собственности и обеспечивает его опубликование, в том числе на
официальном интернет-ресурсе, веб-портале уполномоченного органа в сфере
таможенного дела.
2. Форма и порядок ведения таможенного реестра объектов интеллектуальной
собственности определяются уполномоченным органом в сфере таможенного дела.
Статья 439. Порядок включения объектов интеллектуальной
собственности в таможенный реестр и исключения
их из таможенного реестра
1. Включение объектов авторских прав и смежных прав, товарных знаков, знаков
обслуживания и наименований мест происхождения товаров (далее - объекты
интеллектуальной собственности) в таможенный реестр объектов интеллектуальной
собственности осуществляется уполномоченным органом в сфере таможенного дела по
заявлению правообладателя.
2. Правообладатель или иное лицо, представляющее интересы правообладателя,
имеющие достаточные основания полагать, что при перемещении товаров через
таможенную границу таможенного союза нарушены или могут быть нарушены их права на
объекты интеллектуальной собственности, вправе подать письменное заявление о защите
прав на объекты интеллектуальной собственности в уполномоченный орган в сфере
таможенного дела.
3. В заявлении должны содержаться следующие сведения:
1) ходатайство заявителя о защите прав на объекты интеллектуальной
собственности;
2) сведения о заявителе;
3) информация, в том числе в электронной форме, о соответствующих объектах
интеллектуальной собственности, сроке, в течение которого правообладателю
потребуется содействие таможенных органов в защите его прав, а также описание
товаров, содержащих объекты интеллектуальной собственности, с указанием кодов
товаров на уровне первых шести знаков в соответствии с единой Товарной
номенклатурой внешнеэкономической деятельности таможенного союза, подробные
сведения правообладателя о товарах, позволяющие таможенным органам выявить товары с
нарушением прав интеллектуальной собственности;
4) обязательство заявителя о возмещении вреда декларанту и иным лицам, а
также затрат таможенных органов, которые могут возникнуть в связи с
приостановлением выпуска товаров, содержащих объекты интеллектуальной
собственности, в отношении которых предполагается, что они являются товарами с
нарушением прав интеллектуальной собственности, - в случаях, если будет
установлено, что товары не являются товарами с нарушением прав интеллектуальной
собственности.
4. К заявлению прилагаются документы (оригиналы либо нотариально
засвидетельствованные их копии), подтверждающие наличие и принадлежность права
интеллектуальной собственности (свидетельство, лицензионный договор), доверенность,
выданная правообладателем лицу, представляющему его интересы, договор страхования
гражданско-правовой ответственности заявителя за причинение вреда другим лицам. При
этом страховая сумма не может быть менее 1000-кратного размера месячного расчетного
показателя, установленного на соответствующий финансовый год законом о
республиканском бюджете.
Одновременно с подачей заявления представляется описание отличительных
признаков товаров с нарушением прав интеллектуальной собственности.
По возможности также представляются образцы товаров, содержащих объекты
интеллектуальной собственности, и товаров с нарушением прав интеллектуальной
собственности, в том числе их изображения в электронном виде.
5. Уполномоченный орган в сфере таможенного дела рассматривает заявление в
срок, не превышающий тридцати календарных дней со дня его поступления, и принимает
решение о включении объектов интеллектуальной собственности в таможенный реестр.
В целях проверки достоверности представленных заявителем документов и
сведений уполномоченный орган в сфере таможенного дела вправе запрашивать у третьих
лиц, а также у соответствующих государственных органов Республики Казахстан
документы, подтверждающие представленные заявителем документы и сведения. Указанные
лица и государственные органы Республики Казахстан в течение десяти календарных
дней со дня получения запроса обязаны представить в уполномоченный орган в сфере
таможенного дела запрашиваемые им документы.
При наличии достаточных оснований уполномоченный орган в сфере таможенного
дела вправе продлить срок рассмотрения заявления, но не более чем до трех месяцев.
Решение уполномоченного органа в сфере таможенного дела о включении объектов
интеллектуальной собственности в таможенный реестр оформляется приказом
руководителя уполномоченного органа в сфере таможенного дела.
Решение уполномоченного органа в сфере таможенного дела об отказе во
включении объектов интеллектуальной собственности в таможенный реестр принимается в
случае представления заявителем неполных или недостоверных сведений, а также при
непредставлении заявителем описания отличительных признаков товаров с нарушением
прав интеллектуальной собственности.
О соответствующем решении уполномоченного органа в сфере таможенного дела
заявитель уведомляется в письменной форме.
6. В случае изменения сведений, указанных в заявлении либо прилагаемых к нему
документах, заявитель обязан сообщить об этом в уполномоченный орган в сфере
таможенного дела не позднее пятнадцати календарных дней с даты изменения сведений.
7. Объекты интеллектуальной собственности могут быть исключены из таможенного
реестра:
1) по ходатайству заявителя;
2) при представлении заявителем неполных или недостоверных сведений при
подаче заявления о включении указанных объектов интеллектуальной собственности в
таможенный реестр;
3) при несоблюдении заявителем требований, установленных пунктом 6 настоящей
статьи;
4) при прекращении действия права на соответствующие объекты интеллектуальной
собственности;
5) при несоблюдении заявителем положений настоящей главы.
Решение уполномоченного органа в сфере таможенного дела об исключении
объектов интеллектуальной собственности из таможенного реестра оформляется приказом
руководителя уполномоченного органа в сфере таможенного дела.
8. Уполномоченный орган в сфере таможенного дела в течение трех рабочих дней
письменно уведомляет заявителя об исключении из таможенного реестра объектов
интеллектуальной собственности.
9. В случае прекращения прав на объекты интеллектуальной собственности
правообладатель обязан в письменной форме в течение трех рабочих дней уведомить об
этом уполномоченный орган в сфере таможенного дела.
Статья 440. Приостановление выпуска товаров, содержащих
объекты интеллектуальной собственности
1. Если при совершении таможенных операций, связанных с помещением под
таможенные процедуры товаров, содержащих объекты интеллектуальной собственности,
включенных в таможенный реестр объектов интеллектуальной собственности и в единый
таможенный реестр объектов интеллектуальной собственности государств-членов
таможенного союза, таможенным органом обнаружены признаки нарушения прав
интеллектуальной собственности, выпуск таких товаров приостанавливается сроком на
десять рабочих дней.
По запросу правообладателя или лица, представляющего его интересы, этот срок
может быть продлен таможенным органом, но не более чем на десять рабочих дней.
Решения о приостановлении выпуска товаров и продлении срока приостановления
выпуска товаров принимаются в письменной форме руководителем таможенного органа или
уполномоченным им лицом.
2. Таможенный орган не позднее одного рабочего дня, следующего за днем
принятия решения о приостановлении выпуска товаров, содержащих объекты
интеллектуальной собственности, уведомляет декларанта и правообладателя или лиц,
представляющих их интересы, о таком приостановлении, причинах и сроках
приостановления, а также сообщает декларанту наименование, фамилию, имя, отчество
(при его наличии) и место нахождения (адрес) правообладателя и (или) лица,
представляющего его интересы, а правообладателю или лицу, представляющему его
интересы, - наименование, фамилию, имя, отчество (при его наличии) и место
нахождения (адрес) декларанта.
3. По истечении срока приостановления выпуска товаров, содержащих объекты
интеллектуальной собственности, выпуск таких товаров возобновляется и производится
в порядке, установленном настоящим Кодексом, за исключением случаев, когда
таможенному органу представлены документы, подтверждающие изъятие товаров,
наложение на них ареста либо их конфискацию, либо определение судьи о возбуждении
гражданского дела по иску о нарушении прав правообладателя на объекты
интеллектуальной собственности. При представлении определения судьи о возбуждении
гражданского дела по иску о нарушении прав правообладателя на объекты
интеллектуальной собственности сроки приостановления выпуска товаров, содержащих
объекты интеллектуальной собственности, установленные пунктом 1 настоящей статьи, а
также сроки временного хранения указанных товаров продлеваются до вступления в
законную силу решения суда по иску.
Статья 441. Приостановление выпуска товаров, содержащих
объекты интеллектуальной собственности, не
включенные в таможенный реестр объектов
интеллектуальной собственности и единый
таможенный реестр объектов интеллектуальной
собственности государств-членов таможенного
союза
1. Таможенные органы вправе приостановить выпуск товаров, содержащих объекты
интеллектуальной собственности, не включенных в таможенный реестр объектов
интеллектуальной собственности и в единый таможенный реестр объектов
интеллектуальной собственности государств-членов таможенного союза, при обнаружении
признаков того, что перемещаемые через таможенную границу таможенного союза товары
являются товарами с нарушением прав интеллектуальной собственности.
Решения о приостановлении выпуска указанных товаров в соответствии с
настоящей статьей и отмене решения о приостановлении выпуска товаров принимается в
письменной форме руководителем таможенного органа или уполномоченным им лицом.
2. Таможенные органы в целях реализации своих полномочий по защите охраняемых
товарных знаков, знаков обслуживания и наименований мест происхождения товаров
используют информацию, получаемую из государственных реестров
регистрации уполномоченного государственного органа Республики Казахстан в области
охраны прав интеллектуальной собственности. Указанные реестры являются
общедоступными, размещаются на официальном интернет-ресурсе, веб-портале
уполномоченного государственного органа Республики Казахстан в области охраны прав
интеллектуальной собственности.
Полномочия таможенных органов по защите прав на произведения и объекты,
охраняемые авторским правом и смежными правами, осуществляются во взаимодействии с
уполномоченным государственным органом Республики Казахстан в области охраны прав
интеллектуальной собственности.
3. При обнаружении признаков нарушения прав правообладателя на объекты
интеллектуальной собственности при совершении таможенных операций, связанных с
помещением под таможенные процедуры товаров, таможенный орган приостанавливает
выпуск товаров, содержащих объекты интеллектуальной собственности, в соответствии с
порядком, предусмотренным настоящей статьей, и незамедлительно уведомляет об этом
правообладателя и декларанта. Правообладатель после получения соответствующего
уведомления направляет в таможенный орган в срок, установленный пунктом 4 настоящей
статьи, письменный ответ о принимаемых им мерах в отношении декларанта.
Для определения места нахождения правообладателя товарного знака, знака
обслуживания и наименований мест происхождения товаров или авторского права и
смежных прав, права которого, возможно, нарушены, таможенный орган:
в случае отсутствия информации о товарном знаке, знаке обслуживания и
наименований мест происхождения товаров и его правообладателе направляет запрос в
уполномоченный орган Республики Казахстан в области охраны прав интеллектуальной
собственности о предоставлении из соответствующих государственных реестров объектов
интеллектуальной собственности сведений о товарном знаке, знаке обслуживания и
наименований мест происхождения товаров и его правообладателе и направляет
уведомление правообладателю для принятия необходимых мер;
направляет запрос в уполномоченный государственный орган Республики Казахстан
в области охраны прав интеллектуальной собственности для выяснения наличия
регистрации авторского права и смежных прав и дальнейшего уведомления
правообладателя о необходимости принятия соответствующих мер. В запросе должны быть
указаны сведения о таможенном органе и товарах, в отношении которых таможенным
органом предпринимаются меры по защите прав на объекты интеллектуальной
собственности.
Таможенный орган и уполномоченный государственный орган Республики Казахстан
в области охраны прав интеллектуальной собственности незамедлительно принимают все
необходимые меры по определению места нахождения и уведомлению правообладателя в
течение двадцати четырех часов.
Если в течение двадцати четырех часов таможенный орган не сможет определить
место нахождения правообладателя, решение о приостановлении выпуска товаров
подлежит отмене, а товары подлежат незамедлительному таможенному декларированию и
выпуску в порядке, определенном настоящим Кодексом.
4. Выпуск товаров при обнаружении признаков нарушения прав на объекты
интеллектуальной собственности приостанавливается до трех рабочих дней для
уведомления правообладателя и принятия решения об отмене либо продлении срока
приостановления выпуска товаров.
5. Решение о приостановлении выпуска товаров подлежит отмене, а товары
подлежат незамедлительному таможенному декларированию и выпуску в порядке,
определенном настоящим Кодексом, если в течение срока, указанного в пункте 4
настоящей статьи, в таможенный орган правообладатель:
не представит письменное заявление о продлении срока приостановления выпуска
товаров до десяти рабочих дней;
представит письменное заявление об отмене решения о приостановлении выпуска
товаров.
6. В случае, если в течение срока, указанного в пункте 4 настоящей статьи, в
таможенные органы поступит заявление от правообладателя о продлении срока
приостановления выпуска товаров, выпуск товаров приостанавливается до десяти
рабочих дней с даты первоначального приостановления выпуска товаров. В таком случае
правообладатель обязан представить в таможенный орган следующие документы:
1) определение судьи о возбуждении гражданского дела по иску о нарушении прав
на объекты интеллектуальной собственности, связанного с фактом перемещения через
таможенную границу таможенного союза товаров, выпуск которых приостановлен;
2) обязательство о возмещении вреда декларанту и иным лицам, а также затрат
таможенных органов, которые могут возникнуть в связи с приостановлением выпуска
товаров, содержащих объекты интеллектуальной собственности, - в случаях, если
решением суда будет определено, что товары не являются товарами с нарушением прав
интеллектуальной собственности;
3) письменные доказательства, подтверждающие обращение правообладателя в
уполномоченный орган в сфере таможенного дела о включении указанных товаров в
таможенный реестр объектов интеллектуальной собственности в соответствии с
порядком, установленным статьей 439 настоящего Кодекса.
7. При представлении правообладателем в течение десяти рабочих дней с даты
первоначального приостановления выпуска товаров документов, установленных пунктом 6
настоящей статьи, сроки приостановления выпуска товаров, а также сроки временного
хранения товаров продлеваются до вступления в законную силу решения суда по иску.
Если в течение десяти рабочих дней с даты первоначального приостановления
выпуска товаров правообладатель не соблюдает положения, установленные пунктом 6
настоящей статьи, таможенный орган отменяет решение о приостановлении выпуска
товаров и производит таможенное декларирование товаров в порядке, определенном
настоящим Кодексом. При этом затраты декларанта и таможенного органа, связанные с
приостановлением выпуска товаров до десяти рабочих дней, возлагаются на
правообладателя.
8. Порядок взаимодействия и обмена информацией между таможенными органами и
уполномоченным государственным органом Республики Казахстан в области охраны прав
интеллектуальной собственности устанавливается совместным актом.
Статья 442. Ответственность за имущественный вред (ущерб)
Правообладатель в соответствии с гражданским законодательством Республики
Казахстан несет ответственность за имущественный вред (ущерб), причиненный
декларанту, собственнику, получателю товаров, содержащих объекты интеллектуальной
собственности, в результате приостановления выпуска товаров в соответствии с
настоящей главой, если не будет установлено нарушение прав правообладателя.
Статья 443. Отмена решения таможенного органа о
приостановлении выпуска товаров, содержащих
объекты интеллектуальной собственности
1. Решение таможенного органа о приостановлении выпуска товаров, содержащих
объекты интеллектуальной собственности, подлежит отмене, если в течение срока
действия указанного решения:
1) в таможенный орган поступит заявление от заявителя об отмене решения о
приостановлении выпуска указанных товаров;
2) объекты интеллектуальной собственности будут исключены из таможенного
реестра в соответствии со статьей 439 настоящего Кодекса;
3) заявителем в установленные таможенным органом сроки приостановления
выпуска товаров, содержащих объекты интеллектуальной собственности, не представлено
определение судьи о возбуждении гражданского дела по иску о нарушении прав на
объекты интеллектуальной собственности, связанного с фактом перемещения указанных
товаров через таможенную границу таможенного союза.
В указанных случаях такие товары подлежат незамедлительному таможенному
декларированию и выпуску в порядке, определенном настоящим Кодексом.
2. Отмена решения о приостановлении выпуска товаров оформляется в письменной
форме руководителем таможенного органа или уполномоченным им лицом.
3. Выпуск товаров, содержащих объекты интеллектуальной собственности, не
исключает обращения правообладателя о защите своих прав на объекты интеллектуальной
собственности в соответствующий уполномоченный государственный орган Республики
Казахстан или суд.
Статья 444. Предоставление информации, взятие проб и
образцов товаров
1. Таможенный орган представляет декларанту, правообладателю или лицу,
представляющему его интересы, информацию о товарах, в отношении которых принято
решение о приостановлении выпуска.
2. Информация, полученная декларантом, правообладателем или лицом,
представляющим его интересы, в соответствии с настоящей статьей является
конфиденциальной и не должна ими разглашаться, передаваться третьим лицам, а также
государственным органам, за исключением случаев, предусмотренных законодательством
Республики Казахстан.
3. С письменного разрешения таможенного органа правообладатель, декларант или
их представители имеют право под таможенным контролем отбирать пробы и образцы
товаров, в отношении которых принято решение о приостановлении их выпуска,
проводить их исследование, а также осматривать, фотографировать или иным образом
фиксировать такие товары.
Статья 445. Дополнительные положения, относящиеся к защите
прав на объекты интеллектуальной собственности
таможенными органами
Таможенные органы обязаны передать товары с нарушением прав интеллектуальной
собственности, подлежащие уничтожению согласно решению суда, соответствующему
уполномоченному государственному органу Республики Казахстан.
В случае вынесения решения суда по вопросу уничтожения товаров с нарушением
прав интеллектуальной собственности соответствующий уполномоченный государственный
орган Республики Казахстан обязан незамедлительно принять меры по их уничтожению в
соответствии с законодательными актами Республики Казахстан, нормативными
постановлениями Правительства Республики Казахстан.
Глава 54. ПЕРЕМЕЩЕНИЕ ТОВАРОВ ТРУБОПРОВОДНЫМ ТРАНСПОРТОМ И
ЛИНИЯМИ ЭЛЕКТРОПЕРЕДАЧИ Статья 446. Сфера применения настоящей главы
Настоящей главой определяются особенности перемещения товаров через
таможенную границу таможенного союза трубопроводным транспортом и по линиям
электропередачи, не определенные иными положениями настоящего Кодекса.
В части, не урегулированной настоящим Кодексом, порядок перемещения товаров
через таможенную границу таможенного союза трубопроводным транспортом и по линиям
электропередачи определяется законодательством Республики Казахстан и (или)
международными договорами государств-членов таможенного союза.
Статья 447. Особенности ввоза, вывоза и таможенного
декларирования товаров, перемещаемых
трубопроводным транспортом
1. Ввоз на территорию Республики Казахстан и вывоз с этой территории товаров,
перемещаемых трубопроводным транспортом, допускается после выпуска товаров в
соответствии с заявленной таможенной процедурой.
2. При подаче таможенной декларации фактическое предъявление товаров,
перемещаемых трубопроводным транспортом, таможенному органу не требуется.
3. При ввозе на территорию Республики Казахстан или вывозе с этой территории
товаров, перемещаемых трубопроводным транспортом, допускается смешивание товаров, а
также изменение количества и состояния (качества) товаров вследствие
технологических особенностей транспортировки и специфических характеристик товаров
в соответствии с техническими регламентами и национальными стандартами,
действующими в Республике Казахстан.
4. Особенности таможенного декларирования товаров, перемещаемых
трубопроводным транспортом, определяются в соответствии со статьей 294 настоящего
Кодекса.
5. Если по окончании срока действия внешнеторгового договора (контракта), на
основании которого осуществляется перемещение товаров, не заключен новый
внешнеторговый договор (контракт) на следующий срок, то по письменному обращению
декларанта допускается подача временной декларации на товары на предстоящий
календарный месяц в рамках действующего внешнеторгового договора (контракта).
Предельный срок представления нового внешнеторгового договора (контракта)
ограничивается днем регистрации таможенным органом полной декларации на товары.
6. Количество товаров, перемещаемых трубопроводным транспортом, определяется
на основании показаний приборов учета, установленных в технологически обусловленных
местах в соответствии со статьей 449 настоящего Кодекса, актов о фактических
поставках товаров по соответствующему внешнеторговому договору, актов сдачи-
приемки, сертификатов качества товаров и других аналогичных документов,
подтверждающих адресное распределение объемов произведенных, поставленных и
потребленных товаров, перемещаемых трубопроводным транспортом, за один календарный
месяц поставки.
7. При таможенном декларировании товаров, перемещаемых трубопроводным
транспортом, вывозимых с территории Республики Казахстан, используются показания
приборов учета, расположенных на территории Республики Казахстан, либо приборов
учета, находящихся на территории сопредельного государства, в соответствии с
пунктом 1 статьи 449 настоящего Кодекса.
При таможенном декларировании товаров, перемещаемых трубопроводным
транспортом, ввозимых на территорию Республики Казахстан, используются показания
приборов учета, расположенных на территории Республики Казахстан, либо приборов
учета, находящихся на территории сопредельного государства, в соответствии с
пунктом 1 статьи 449 настоящего Кодекса.
Статья 448. Особенности ввоза, вывоза и таможенного
декларирования товаров, перемещаемых по линиям
электропередачи
1. Ввоз на территорию Республики Казахстан и вывоз с этой территории товаров,
перемещаемых по линиям электропередачи (далее в настоящей главе - электрическая
энергия), допускается до подачи таможенной декларации таможенному органу.
Таможенное декларирование осуществляется с последующей подачей таможенной
декларации на помещение электрической энергии под таможенные процедуры выпуска для
внутреннего потребления или экспорта соответственно не позднее двадцатого числа
месяца, следующего за каждым календарным месяцем фактической ее поставки.
2. При подаче таможенной декларации фактическое предъявление электрической
энергии таможенному органу не требуется.
3. Таможенному декларированию подлежит ввезенное или вывезенное фактическое
количество электрической энергии. Количество электрической энергии определяется на
основании показаний приборов учета, установленных в технологически обусловленных
местах и фиксирующих перемещение электрической энергии, актов о фактических
поставках электрической энергии по соответствующему внешнеторговому договору
(контракту), актов сдачи-приемки и других документов, подтверждающих фактическое
перемещение электрической энергии, как сальдо-переток электрической энергии
(алгебраическая сумма перетоков электрической энергии в противоположных
направлениях по всем находящимся в работе межгосударственным линиям электропередачи
всех классов напряжения) за каждый календарный месяц, в условиях параллельной
работы энергосистем двух сопредельных государств.
Рассчитанное значение сальдо-перетока корректируется на величину имеющих
место при перемещении электрической энергии потерь электрической энергии в сетях в
соответствии с техническими регламентами и национальными стандартами, действующими
в Республике Казахстан.
Лица, перемещающие электрическую энергию, в течение десяти рабочих дней после
заключения договора о параллельной работе письменно уведомляют таможенные органы о
включении энергосистем в параллельную работу с представлением такого договора и
указанием межгосударственных линий электропередачи.
4. Электрическая энергия, поставляемая по одному внешнеторговому договору
(контракту) в течение одного календарного месяца поставки, декларируется как одна
партия товаров.
5. Таможенное декларирование внеплановых (технологических) перетоков
электрической энергии при параллельной работе энергосистем производится не позднее
десяти календарных дней после подписания актов о фактических поставках
электрической энергии, оформленных в соответствии с договорами хозяйствующих
субъектов, в которых указываются объемы внеплановых (технологических) перетоков
электрической энергии. При этом срок подачи декларации на товары не должен
превышать двух календарных месяцев после окончания календарного месяца фактической
ее поставки.
6. При таможенном декларировании электрической энергии, вывозимой с
территории Республики Казахстан, используются показания приборов учета,
расположенных на территории Республики Казахстан, либо приборов учета, находящихся
на территории сопредельного государства, в соответствии с пунктом 1 статьи 449
настоящего Кодекса.
При таможенном декларировании электрической энергии, ввозимой на территорию
Республики Казахстан, используются показания приборов учета, расположенных на
территории Республики Казахстан, либо приборов учета, находящихся на территории
сопредельного государства, в соответствии с пунктом 1 статьи 449 настоящего
Кодекса.
Статья 449. Места установки приборов учета электрической
энергии и товаров, перемещаемых трубопроводным
транспортом
1. Приборы учета электрической энергии и товаров, перемещаемых трубопроводным
транспортом, устанавливаются на территории Республики Казахстан.
Места установки приборов учета электрической энергии и товаров, перемещаемых
трубопроводным транспортом, могут находиться за пределами этой территории при
условии наличия международных договоров между Республикой Казахстан и сопредельным
государством, определяющих их работу и порядок доступа должностных лиц таможенных
органов Республики Казахстан.
2. Места установки приборов учета, определенных пунктом 1 настоящей статьи,
утверждаются уполномоченным органом в сфере таможенного дела по письменному
обращению перевозчика, системного оператора или региональной электросетевой
компании.
3. С целью предотвращения несанкционированного доступа и изменения информации
в показаниях приборов учета электрической энергии и товаров, перемещаемых
трубопроводным транспортом, на такие приборы таможенными органами налагаются
средства идентификации.
Статья 450. Идентификация электрической энергии и товаров,
перемещаемых трубопроводным транспортом
Идентификация электрической энергии и товаров, перемещаемых трубопроводным
транспортом, не осуществляется, что не препятствует таможенным органам
устанавливать в таможенных целях количество, качество и другие характеристики
товаров, используя сведения, содержащиеся в документах, показания счетчиков и
других измерительных приборов.
Статья 451. Таможенное декларирование транзита
электрической энергии и товаров, перемещаемых
трубопроводным транспортом
1. Таможенный транзит иностранных товаров, перемещаемых трубопроводным
транспортом через территорию Республики Казахстан, между двумя пунктами,
расположенными в местах установки приборов учета, применяется в соответствии с
международными договорами Республики Казахстан и настоящим Кодексом.
2. Перемещение иностранных товаров трубопроводным транспортом по процедуре
таможенного транзита через территорию Республики Казахстан осуществляется после
принятия таможенным органом временной декларации на товары, порядок подачи которой
определяется в соответствии со статьей 294 настоящего Кодекса.
3. По мотивированному обращению декларанта в таможенный орган отправления,
срок таможенного транзита товаров, перемещаемых трубопроводным транспортом, может
быть продлен до девяноста календарных дней.
4. Электрическая энергия, перемещаемая по линиям электропередачи через
территорию Республики Казахстан в условиях параллельной работы энергосистем, не
подлежит помещению под таможенную процедуру таможенного транзита. При этом не
позднее двадцатого числа месяца, следующего за каждым календарным месяцем
фактического перемещения электрической энергии, в таможенный орган подлежит
представлению письменное заявление с указанием сведений об объемах перемещения за
расчетный период, условной стоимости электрической энергии и иных установленных
сведений.
5. Допускается изменение специфических характеристик транзитных товаров,
перемещаемых по таможенной территории таможенного союза трубопроводным транспортом,
вследствие технологических особенностей транспортировки, в соответствии с
техническими регламентами и национальными стандартами, действующими в государствах-
членах таможенного союза.
Глава 55. ПЕРЕМЕЩЕНИЕ ТРАНСПОРТНЫХ СРЕДСТВ МЕЖДУНАРОДНЫХ
ПЕРЕВОЗОК ПРИ ОСУЩЕСТВЛЕНИИ МЕЖДУНАРОДНЫХ ПЕРЕВОЗОК ТОВАРОВ,
ПАССАЖИРОВ И БАГАЖА Статья 452. Сфера применения настоящей главы
1. Настоящая глава регулирует порядок временного ввоза на таможенную
территорию таможенного союза для завершения или начала международной перевозки на
такой территории или за ее пределами транспортных средств международной перевозки
(включая порожние), зарегистрированных в иностранных государствах, и временного
вывоза с такой территории для завершения или начала международной перевозки
транспортных средств международной перевозки, зарегистрированных в государствах-
членах таможенного союза (включая порожние), за исключением транспортных средств
для личного пользования.
2. Положения настоящей главы применяются также в отношении временно вывозимых
с таможенной территории таможенного союза и ввозимых обратно на такую территорию:
водных судов, используемых для рыболовства, разведки и разработки минеральных
и других неживых ресурсов морского дна и его недр, лоцманской и ледокольной
проводки, поисковых, спасательных и буксирных операций, подъема затонувшего в море
имущества, гидротехнических, подводно-технических и других подобных работ,
санитарного, карантинного и другого контроля, защиты и сохранения морской среды,
проведения морских научных исследований, в учебных, спортивных и культурных целях,
а также в иных целях, связанных с торговым мореплаванием;
гражданских и государственных воздушных судов, воздушных судов, используемых
в экспериментальной авиации (осуществляющих экспериментальные полеты), не
используемых для международных перевозок товаров и пассажиров;
железнодорожного подвижного состава, используемого для ремонтно-
восстановительных и иных работ, не связанных с осуществлением предпринимательской
деятельности.
Статья 453. Порядок перемещения транспортных средств
международной перевозки
1. Транспортные средства международной перевозки, пересекающие таможенную
границу таможенного союза, подлежат остановке и стоянке в местах перемещения
товаров через таможенную границу таможенного союза для проведения таможенных
операций, предусмотренных настоящим Кодексом.
2. Продолжительность стоянки транспортных средств международной перевозки
исходя из времени, необходимого для проведения таможенных операций, не должна
превышать для воздушного, железнодорожного и автомобильного транспорта три часа, а
для водного транспорта - восемь часов, за исключением случаев, когда:
1) начало или завершение таможенных операций не могут быть осуществлены по не
зависящим от таможенных органов причинам;
2) помещение под таможенную процедуру товаров, перевозимых на этих
транспортных средствах международной перевозки, осуществляется непосредственно в
местах перемещения товаров через таможенную границу таможенного союза;
3) в отношении товаров, перевозимых на этих транспортных средствах
международной перевозки, применено таможенное сопровождение в качестве меры
обеспечения таможенного транзита;
4) временное хранение транспортных средств международной перевозки
осуществляется в местах временного хранения, расположенных на территории мест
перемещения товаров через таможенную границу таможенного союза.
3. Отправление транспортных средств международной перевозки из мест их
стоянки в места перемещения товаров через таможенную границу таможенного союза
производится после завершения таможенных операций, совершаемых при прибытии товаров
на таможенную территорию таможенного союза или убытии товаров с такой территории,
предусмотренных главами 26 и 27 настоящего Кодекса соответственно.
4. Транспортные средства международной перевозки подлежат таможенному
декларированию в соответствии со статьей 462 настоящего Кодекса без помещения под
таможенные процедуры.
5. Транспортные средства международной перевозки перемещаются через
таможенную границу таможенного союза без применения мер нетарифного и технического
регулирования.
Статья 454. Временный ввоз транспортных средств
международной перевозки
1. Временный ввоз на таможенную территорию таможенного союза транспортных
средств международной перевозки без уплаты таможенных пошлин, налогов допускается
при одновременном соблюдении следующих условий:
1) если транспортное средство международной перевозки зарегистрировано на
территории иностранного государства за иностранным лицом;
2) если транспортное средство международной перевозки ввозится на таможенную
территорию таможенного союза и используется иностранным лицом, за исключением
случаев, когда транспортное средство международной перевозки используется лицом
государства-члена таможенного союза, уполномоченным на это иностранным лицом, для
завершения либо начала международной перевозки грузов, пассажиров и (или) багажа на
таможенной территории таможенного союза либо за ее пределами.
2. Транспортные средства международной перевозки, временно ввезенные на
таможенную территорию таможенного союза, имеют статус иностранных товаров.
3. Временный ввоз транспортных средств международной перевозки завершается их
вывозом с таможенной территории таможенного союза в сроки, предусмотренные статьей
455 настоящего Кодекса, либо помещением под таможенные процедуры, за исключением
таможенной процедуры таможенного транзита.
4. Вывоз с таможенной территории таможенного союза временно ввезенных
транспортных средств международной перевозки может осуществляться через любой
таможенный орган.
Статья 455. Сроки временного ввоза транспортных средств
международной перевозки
1. Временно ввезенные на таможенную территорию таможенного союза транспортные
средства международной перевозки должны быть вывезены с этой территории после
завершения операций перевозки, в связи с которыми такие транспортные средства были
ввезены на таможенную территорию таможенного союза, в сроки, исчисляемые с учетом
положений статьи 323 настоящего Кодекса, если иное не установлено международными
договорами Республики Казахстан.
2. При невозможности вывоза транспортного средства международной перевозки в
сроки, указанные в пункте 1 настоящей статьи, по мотивированному запросу
заинтересованного лица таможенный орган продлевает срок временного ввоза
транспортного средства международной перевозки на время, необходимое для устранения
причин, по которым невозможен вывоз транспортного средства международной перевозки.
Статья 456. Операции с временно ввезенными транспортными
средствами международной перевозки
1. С временно ввезенными транспортными средствами международной перевозки
допускается совершать обычные операции по их техническому обслуживанию или ремонту,
которые потребовались при их следовании на таможенную территорию таможенного союза
либо нахождении на указанной территории.
2. На таможенной территории таможенного союза не допускается:
использование временно ввезенных транспортных средств международной перевозки
для перевозки грузов, багажа и (или) пассажиров, начинающейся и завершающейся на
таможенной территории таможенного союза (далее для целей использования в настоящей
главе - внутренняя перевозка по таможенной территории таможенного союза);
передача временно ввезенных транспортных средств международной перевозки иным
лицам, в том числе в аренду (субаренду), за исключением передачи их для ремонта,
технического обслуживания, хранения, либо передачи в целях завершения операции
перевозки путем немедленного вывоза транспортного средства международной перевозки.
Особенности использования транспортных средств международной перевозки,
осуществляющих перевозку пассажиров, а также железнодорожного подвижного состава
общего пользования, осуществляющего перевозку грузов и (или) багажа для внутренней
перевозки по таможенной территории таможенного союза, определяются международным
договором государств-членов таможенного союза.
3. Использование временно ввезенных транспортных средств международной
перевозки либо их передача иным лицам в случаях, указанных в пункте 2 настоящей
статьи, допускаются при условии помещения этих транспортных средств под таможенные
процедуры.
В случае совершения указанных действий без помещения временно ввезенных
транспортных средств международной перевозки под таможенные процедуры подлежат
уплате таможенные пошлины, налоги в размерах, соответствующих суммам ввозных
таможенных пошлин, налогов, которые подлежали бы уплате при помещении таких
транспортных средств международной перевозки под таможенную процедуру выпуска для
внутреннего потребления без учета тарифных преференций и льгот по уплате таможенных
пошлин, налогов, исчисленным на день регистрации таможенной декларации на
транспортное средство. При этом сроком уплаты таможенных пошлин, налогов считается
первый день совершения указанных действий, а если этот день не установлен - день
регистрации таможенным органом таможенной декларации на транспортное средство.
Статья 457. Временный вывоз транспортных средств
международной перевозки
1. Временный вывоз транспортного средства международной перевозки допускается
при условии, что это транспортное средство международной перевозки является товаром
таможенного союза и зарегистрировано на территории государства-члена таможенного
союза за лицом государства-члена таможенного союза, за исключением случая,
предусмотренного пунктом 4 настоящей статьи.
2. Транспортные средства международной перевозки, являющиеся товарами
таможенного союза, временно вывозимые с таможенной территории таможенного союза,
при фактическом вывозе с этой территории сохраняют статус товаров таможенного
союза, а транспортные средства международной перевозки, указанные в пункте 4
настоящей статьи, сохраняют статус иностранных товаров.
3. Транспортные средства международной перевозки временно вывозятся с
таможенной территории таможенного союза без уплаты вывозных таможенных пошлин.
4. Допускается временный вывоз транспортных средств международной перевозки,
ранее помещенных под таможенную процедуру временного ввоза (допуска) либо
являющихся условно выпущенными товарами в соответствии со статьей 301 настоящего
Кодекса.
5. Временный вывоз транспортного средства международной перевозки допускается
независимо от того, каким лицом и в каких целях оно будет использоваться за
пределами таможенной территории таможенного союза.
Статья 458. Сроки временного вывоза транспортных средств
международной перевозки
Сроки временного вывоза транспортных средств международной перевозки не
ограничиваются.
Статья 459. Операции с временно вывезенными транспортными
средствами международной перевозки
1. С временно вывезенными транспортными средствами международной перевозки
допускается совершение:
1) операций по техническому обслуживанию и (или) текущему ремонту,
необходимых для обеспечения его сохранности, эксплуатации и поддержания его в
состоянии, в котором оно находилось на день вывоза, если потребность в них возникла
во время использования транспортного средства международной перевозки в
международной перевозке;
2) операций по безвозмездному (гарантийному) ремонту;
3) операций по ремонту, включая капитальный ремонт, осуществляемых для
восстановления транспортного средства международной перевозки после его повреждения
вследствие аварии или действия непреодолимой силы, которые имели место за пределами
таможенной территории таможенного союза.
2. Операции по ремонту и (или) другие операции, не указанные в пункте 1
настоящей статьи в отношении временно вывезенных транспортных средств международной
перевозки, допускаются при условии помещения этих транспортных средств под
таможенную процедуру переработки вне таможенной территории.
В случае совершения указанных операций без помещения временно вывезенных
транспортных средств международной перевозки под таможенную процедуру переработки
вне таможенной территории при ввозе таких транспортных средств международной
перевозки подлежат уплате таможенные пошлины, налоги в соответствии со статьей 366
настоящего Кодекса.
Статья 460. Ввоз временно вывезенных транспортных средств
международной перевозки
1. Временный вывоз транспортных средств международной перевозки завершается
их ввозом на таможенную территорию таможенного союза либо помещением транспортных
средств международной перевозки, являющихся товарами таможенного союза, под
таможенную процедуру экспорта либо переработки вне таможенной территории, а
транспортные средства международной перевозки, указанные в пункте 4 статьи 457
настоящего Кодекса, под таможенную процедуру реэкспорта.
В случае передачи иностранному лицу права собственности на временно
вывезенное транспортное средство международной перевозки лицо, которое вывезло
такое транспортное средство международной перевозки, обязано поместить транспортное
средство международной перевозки, являющееся товаром таможенного союза, под
таможенную процедуру экспорта, а транспортное средство международной перевозки под
таможенную процедуру реэкспорта в течение тридцати календарных дней с даты передачи
права собственности вывезенного транспортного средства международной перевозки.
Таможенное декларирование таких товаров допускается без их фактического
представления таможенному органу.
2. При завершении временного вывоза транспортных средств международной
перевозки их ввозом на таможенную территорию таможенного союза такие транспортные
средства международной перевозки ввозятся на таможенную территорию таможенного
союза без уплаты таможенных пошлин, налогов.
3. Ввоз на таможенную территорию таможенного союза временно вывезенных
транспортных средств международной перевозки может осуществляться через любой
таможенный орган.
Статья 461. Временный ввоз и временный вывоз оборудования
и запасных частей
1. Временно ввозимое с транспортным средством международной перевозки
специальное оборудование, предназначенное для погрузки, разгрузки, обработки и
защиты грузов, или обслуживания пассажиров и (или) багажа, перемещаемых данным
транспортным средством международной перевозки независимо от того, может оно
использоваться отдельно от транспортного средства международной перевозки или нет,
ввозится на таможенную территорию таможенного союза без уплаты таможенных пошлин,
налогов и без применения мер нетарифного и технического регулирования.
2. Запасные части и оборудование, которые предназначены для ремонта,
технического обслуживания или эксплуатации транспортного средства международной
перевозки, ввозятся на таможенную территорию таможенного союза без уплаты
таможенных пошлин, налогов и без применения мер нетарифного и технического
регулирования.
3. Запасные части, предназначенные для использования при ремонте или
техническом обслуживании вывезенного транспортного средства международной перевозки
в целях замены частей и оборудования, которые встроены во временно вывезенное
транспортное средство международной перевозки, при их вывозе с таможенной
территории таможенного союза вывозятся с таможенной территории таможенного союза
без уплаты вывозных таможенных пошлин и без применения мер нетарифного и
технического регулирования.
Ввоз на таможенную территорию таможенного союза замененных частей и
оборудования допускается без уплаты таможенных пошлин, налогов применительно к
таможенной процедуре реимпорта.
Статья 462. Таможенное декларирование транспортных средств
международной перевозки, запасных частей и
оборудования
1. Таможенное декларирование транспортных средств международной перевозки
осуществляется при временном ввозе на таможенную территорию таможенного союза
транспортных средств международной перевозки и вывозе таких временно ввезенных
транспортных средств с такой территории, а также при временном вывозе с таможенной
территории таможенного союза транспортных средств международной перевозки и ввозе
таких временно вывезенных транспортных средств международной перевозки на такую
территорию путем подачи перевозчиком таможенному органу таможенной декларации на
транспортное средство.
2. В качестве таможенной декларации на транспортное средство применяются
стандартные документы перевозчика, предусмотренные международными договорами в
области транспорта, участниками которых являются государства-члены таможенного
союза, если в них содержатся сведения о транспортном средстве международной
перевозки, его маршруте, грузе, припасах, об экипаже и о пассажирах, сведения о
цели ввоза (вывоза) транспортного средства международной перевозки и (или)
наименовании запасных частей, оборудования, которые перемещаются для ремонта или
эксплуатации транспортного средства международной перевозки, указанные в статье 251
настоящего Кодекса, в зависимости от вида транспорта.
Если в представленных стандартных документах перевозчика не содержатся все
необходимые сведения, таможенное декларирование транспортных средств международной
перевозки осуществляется путем представления таможенной декларации на транспортное
средство установленной формы. При этом представленные стандартные документы
перевозчика рассматриваются как неотъемлемая часть таможенной декларации на
транспортное средство.
При вывозе с таможенной территории таможенного союза временно ввезенных
транспортных средств международной перевозки и при ввозе на такую территорию
временно вывезенных транспортных средств международной перевозки таможенному органу
в качестве таможенной декларации на транспортные средства допускается использовать
таможенную декларацию на транспортное средство, представленную при таможенном
декларировании временно ввозимых или временно вывозимых транспортных средств
международной перевозки соответственно.
При таможенном декларировании транспортных средств международной перевозки
таможенный орган не вправе требовать представления иных сведений.
3. Если запасные части и оборудование перемещаются через таможенную границу
таможенного союза одновременно с транспортным средством международной перевозки в
соответствии со статьей 461 настоящего Кодекса, допускается заявление сведений о
них в таможенной декларации на транспортное средство.
4. Поданная таможенная декларация на транспортное средство регистрируется
таможенным органом.
5. По результатам проверки таможенной декларации на транспортное средство
таможенный орган оформляет временный ввоз или временный вывоз транспортного
средства международной перевозки либо завершение временного вывоза или временного
ввоза транспортных средств международной перевозки путем проставления в таможенной
декларации на транспортное средство отметок по форме и в порядке,
определяемым решением Комиссии таможенного союза.
6. Использованные и не вывезенные обратно запасные части и оборудование
подлежат помещению под таможенные процедуры с соблюдением требований и условий,
установленных настоящим Кодексом.
Глава 56. ОСОБЕННОСТИ ПЕРЕМЕЩЕНИЯ ТОВАРОВ ДЛЯ
ЛИЧНОГО ПОЛЬЗОВАНИЯ Статья 463. Основные понятия, используемые в настоящей
главе
В настоящей главе используются следующие основные понятия:
1) несопровождаемый багаж - товары для личного пользования, принадлежащие
физическому лицу, переданные или передаваемые перевозчику по договору международной
перевозки (транспортной экспедиции) для фактического перемещения через таможенную
границу таможенного союза в связи с въездом этого физического лица на территорию
таможенного союза или его выездом с таможенной территории таможенного союза;
2) сопровождаемый багаж - товары для личного пользования, включая ручную
кладь, непосредственно перемещаемые физическим лицом, пересекающим таможенную
границу таможенного союза;
3) товары для личного пользования, доставляемые перевозчиком, - товары для
личного пользования, переданные или передаваемые перевозчику по договору
международной перевозки (по накладной, коносаменту и иным документам) для целей
фактического перемещения через таможенную границу таможенного союза в адрес
физического лица либо от физического лица, не пересекавшего таможенную границу
таможенного союза;
4) транспортное средство для личного пользования - авто-, мототранспортное
средство, прицеп, водное или воздушное судно вместе с запасными частями к нему и
его обычными принадлежностями и оборудованием, содержащимися в его обычных баках
горюче-смазочными материалами и топливом, находящиеся в собственности или владении
физического лица, перемещающего данные транспортные средства через таможенную
границу таможенного союза исключительно в личных целях, а не для транспортировки
лиц за вознаграждение, промышленной или коммерческой транспортировки товаров за
вознаграждение или бесплатно.
Статья 464. Общие положения о перемещении товаров для
личного пользования
1. Товары для личного пользования перемещаются через таможенную границу
таможенного союза в соответствии с положениями настоящей главы, а в части, не
урегулированной настоящей главой, - в соответствии с порядком,
установленным таможенным законодательством таможенного союза.
2. К товарам для личного пользования, перемещаемым через таможенную границу
таможенного союза, не применяются меры нетарифного и технического регулирования.
3. Критерии отнесения товаров, перемещаемых через таможенную границу
таможенного союза, к товарам для личного пользования, стоимостные, количественные и
весовые нормы перемещения товаров для личного пользования с освобождением от уплаты
таможенных платежей и налогов, случаи освобождения от уплаты таможенных платежей и
налогов отдельных категорий товаров для личного пользования, а также порядок
применения таможенных платежей и налогов устанавливаются международным договором
государств-членов таможенного союза.
Статья 465. Способы перемещения товаров для личного
пользования
Товары для личного пользования могут перемещаться через таможенную границу
таможенного союза в сопровождаемом или несопровождаемом багаже в качестве товаров,
доставляемых перевозчиком, а также в международных почтовых отправлениях в
соответствии с главой 51 настоящего Кодекса.
Статья 466. Таможенные операции, совершаемые в отношении
товаров для личного пользования
1. Таможенные операции в отношении товаров для личного пользования,
перемещаемых через таможенную границу таможенного союза, совершаются в порядке,
определяемом настоящим Кодексом и (или) международным договором государств-членов
таможенного союза.
2. Таможенные операции в отношении товаров для личного пользования
совершаются в зависимости от способов перемещения в местах прибытия на таможенную
территорию таможенного союза или убытия с этой территории либо в таможенном органе
государства-члена таможенного союза, на территории которого постоянно (или
временно) проживает физическое лицо, имеющее право выступать в качестве декларанта
таких товаров.
3. При перемещении товаров для личного пользования физическими лицами
таможенные органы предоставляют этим лицам возможность совершать таможенные
операции, не покидая такие транспортные средства, за исключением случаев, когда это
необходимо для соблюдения таможенного законодательства таможенного союза.
4. Товары для личного пользования при перемещении через таможенную границу
таможенного союза подлежат таможенному декларированию в соответствии со статьей 467
настоящего Кодекса и выпуску для личного пользования без помещения под таможенные
процедуры, предусмотренные настоящим Кодексом. Порядок совершения таможенных
операций, связанных с выпуском товаров для личного пользования,
определяется таможенным законодательством таможенного союза.
По желанию лица, перемещающего товары для личного пользования, в отношении
таких товаров могут быть совершены таможенные операции, связанные с их размещением
на временное хранение, помещением под таможенные процедуры в соответствии с
настоящим Кодексом, а также вывозом с таможенной территории таможенного союза, если
они не покидали место прибытия.
В случае несовершения таможенных операций, указанных в частях первой и второй
настоящего пункта, товары подлежат задержанию в соответствии с главой 26 настоящего
Кодекса.
5. Таможенный контроль в отношении товаров для личного пользования,
перемещаемых через таможенную границу таможенного союза, производится в
соответствии с настоящим Кодексом и (или) международным договором государств-членов
таможенного союза.
Статья 467. Таможенное декларирование товаров для личного
пользования
1. Таможенное декларирование товаров для личного пользования осуществляется
физическими лицами при их следовании через таможенную границу таможенного союза
одновременно с представлением товаров таможенному органу.
2. Таможенному декларированию в письменной форме подлежат:
1) товары для личного пользования, перемещаемые в несопровождаемом багаже или
доставляемые перевозчиком в адрес физического лица;
2) товары для личного пользования, перемещаемые любым способом, в отношении
которых применяются запреты и ограничения, кроме мер нетарифного и технического
регулирования;
3) товары для личного пользования, перемещаемые любым способом, в том числе
временно ввозимые, стоимость и (или) количество которых превышает нормы перемещения
таких товаров с освобождением от уплаты таможенных платежей и налогов,
установленные международным договором государств-членов таможенного союза;
4) транспортные средства для личного пользования, перемещаемые любым
способом, за исключением транспортных средств для личного пользования,
зарегистрированных на территории государств-членов таможенного союза, временно
вывозимых с таможенной территории таможенного союза и обратно ввозимых на такую
территорию;
5) валюта государств-членов таможенного союза, ценные бумаги и (или) валютные
ценности в случаях, установленных законодательством и (или) международным договором
государств-членов таможенного союза;
6) культурные ценности;
7) товары для личного пользования, ввозимые в сопровождаемом багаже, если
перемещающее их физическое лицо имеет несопровождаемый багаж;
8) иные товары, определенные таможенным законодательством таможенного союза.
3. Таможенное декларирование товаров для личного пользования, производится в
письменной форме с применением пассажирской таможенной декларации.
Форма пассажирской таможенной декларации, порядок ее заполнения, подачи и
регистрации определяются решением Комиссии таможенного союза.
4. Физическое лицо вправе по своему желанию произвести таможенное
декларирование товаров для личного пользования, не подлежащих таможенному
декларированию в письменной форме, с использованием пассажирской таможенной
декларации.
5. Таможенное декларирование товаров для личного пользования физического
лица, не достигшего шестнадцатилетнего возраста, производится лицом, его
сопровождающим (одним из родителей, усыновителем, опекуном или попечителем этого
лица, иным сопровождающим его лицом либо представителем перевозчика при отсутствии
сопровождающих лиц, а при организованном выезде (въезде) группы несовершеннолетних
лиц без сопровождения родителей, усыновителей, опекунов или попечителей, иных лиц -
руководителем группы либо представителем перевозчика).
6. При перемещении через таможенную границу таможенного союза гробов с телами
(останками) и урн с прахом (пеплом) умерших таможенное декларирование
осуществляется путем подачи заявления в произвольной форме лицом, сопровождающим
гроб с телом (останками) или урн с прахом (пеплом) умершего, с представлением
документов, указанных в частях второй и третьей настоящего пункта.
При вывозе с таможенной территории таможенного союза урн с прахом (пеплом) и
гробов с телами (останками) умерших представляются следующие документы:
1) свидетельство о смерти, выдаваемое отделами записи актов гражданского
состояния в порядке, установленном для регистрации актов гражданского состояния в
государствах-членах таможенного союза, либо медицинское свидетельство о смерти,
либо нотариально засвидетельствованные копии указанных документов;
2) заключение произвольной формы местных органов государственного санитарного
надзора о возможности эксгумации в случае перезахоронения;
3) акт (справка) произвольной формы специализированной организации,
осуществлявшей ритуальные услуги по запайке цинковых гробов, с указанием, что в них
отсутствуют посторонние вложения, с приложением описи вещей и ценностей умершего в
случае их отправки вместе с телом (останками) умершего.
При ввозе на таможенную территорию таможенного союза урн с прахом (пеплом) и
гробов с телами (останками) умерших представляются следующие документы:
1) свидетельство о смерти, выданное уполномоченным учреждением страны
отправления, либо медицинское свидетельство о смерти или копии данных документов;
2) акт (справка) произвольной формы организации, осуществлявшей ритуальные
услуги по запайке цинковых гробов, с указанием, что в них отсутствуют посторонние
вложения, с приложением описи вещей и ценностей умершего в случае их отправки
вместе с телом (останками) умершего.
Статья 468. Представление документов при таможенном
декларировании товаров для личного пользования
1. Подача пассажирской таможенной декларации должна сопровождаться
представлением таможенному органу документов, подтверждающих заявленные в ней
сведения.
К таким документам относятся:
1) документы, удостоверяющие личность (в том числе несовершеннолетнего лица);
2) документы, подтверждающие усыновление, опекунство, попечительство
несовершеннолетнего лица;
3) документы, подтверждающие стоимость декларируемых товаров для личного
пользования;
4) транспортные (перевозочные) документы;
5) документы, подтверждающие право на льготы по уплате таможенных платежей и
налогов, в том числе подтверждающие временный ввоз (вывоз) физическим лицом товаров
для личного пользования, а также подтверждающие признание физического
лица беженцем, вынужденным переселенцем либо переселяющимся на постоянное место
жительства в порядке, определенном законодательством Республики Казахстан;
6) документы, подтверждающие соблюдение запретов и ограничений, кроме мер
нетарифного и технического регулирования;
7) документы, содержащие сведения, позволяющие идентифицировать транспортное
средство для личного пользования;
8) документы, подтверждающие право владения, пользования и (или) распоряжения
транспортным средством личного пользования;
9) другие документы и сведения, представление которых предусмотрено в
соответствии с таможенным законодательством таможенного союза.
2. При таможенном декларировании товаров для личного пользования,
перемещаемых в несопровождаемом багаже, дополнительно к документам, указанным в
пункте 1 настоящей статьи, представляется экземпляр оформленной таможенным органом
пассажирской таможенной декларации, выданной физическому лицу при его следовании
через таможенную границу таможенного союза.
При непредставлении такой пассажирской таможенной декларации по причине ее
утраты или по иным причинам ввезенные в несопровождаемом багаже товары для личного
пользования рассматриваются как ввезенные с превышением стоимостных,
количественных, весовых норм ввоза товаров, освобождаемых от уплаты таможенных
платежей и налогов, если физическое лицо не докажет обратное.
Статья 469. Применение системы двойного коридора при
таможенном декларировании товаров для личного
пользования
1. В местах прибытия на таможенную территорию таможенного союза или убытия с
этой территории для целей таможенного декларирования товаров для личного
пользования может применяться система двойного коридора.
2. Применение системы двойного коридора предусматривает самостоятельный выбор
физическим лицом, следующим через таможенную границу таможенного союза, таможенного
декларирования в письменной форме товаров для личного пользования и
соответствующего коридора ("зеленого" или "красного") для совершения таможенных
операций.
3. Требования, применяемые к обустройству системы двойного коридора в местах
прибытия товаров на таможенную территорию таможенного союза и убытия с этой
территории, определяются решением Комиссии таможенного союза.
Статья 470. Временный ввоз товаров для личного пользования
1. Иностранные физические лица вправе временно ввозить на таможенную
территорию таможенного союза товары для личного пользования, перечень которых
определен международным договором государств-членов таможенного союза, за
исключением транспортных средств, с освобождением от уплаты таможенных платежей и
налогов на период своего пребывания на этой территории.
В случаях, когда временно ввозимые товары для личного пользования подлежат
таможенному декларированию в письменной форме, срок временного ввоза таких товаров
устанавливается таможенным органом исходя из заявления иностранного физического
лица с учетом продолжительности его пребывания на таможенной территории таможенного
союза.
2. Иностранные физические лица вправе временно ввозить на таможенную
территорию таможенного союза транспортные средства для личного пользования,
зарегистрированные на территории иностранных государств, на срок своего временного
пребывания, но не более чем на один год, с освобождением от уплаты таможенных
платежей и налогов.
По мотивированному обращению иностранного физического лица срок временного
ввоза транспортных средств для личного пользования может быть продлен таможенными
органами в пределах одного года со дня временного ввоза таких транспортных средств.
3. Передача права пользования и (или) распоряжения временно ввезенными
товарами для личного пользования, в том числе транспортными средствами, другому
лицу на таможенной территории таможенного союза допускается при условии их
таможенного декларирования и уплаты таможенных платежей и налогов в порядке,
установленном таможенным законодательством таможенного союза.
4. Временно ввезенные товары для личного пользования могут обратно вывозиться
с таможенной территории таможенного союза через любой таможенный орган.
5. В случае, если временно ввезенные товары для личного пользования находятся
на таможенной территории таможенного союза в связи с невывозом по истечении
установленного срока, в отношении таких товаров взимаются таможенные пошлины,
налоги в порядке, установленном таможенным законодательством таможенного союза.
6. В случае безвозвратной утраты временно ввезенных товаров для личного
пользования вследствие аварии или действия непреодолимой силы обратный вывоз таких
товаров с таможенной территории таможенного союза может не производиться при
условии признания таможенными органами факта аварии или действия непреодолимой
силы.
Статья 471. Временный вывоз физическими лицами товаров для
личного пользования
1. Физические лица государств-членов таможенного союза вправе временно
вывозить с таможенной территории таможенного союза товары для личного пользования
на срок своего временного пребывания на территории иностранного государства и
ввозить их обратно с освобождением от уплаты таможенных пошлин, налогов.
2. По заявлению физического лица таможенный орган проводит идентификацию
временно вывозимых товаров для личного пользования, если такая идентификация будет
способствовать их обратному ввозу с освобождением от уплаты ввозных таможенных
пошлин, налогов. Об идентификации товаров указывается в пассажирской таможенной
декларации, один экземпляр которой выдается физическому лицу, вывозящему товары.
Отсутствие такой идентификации не препятствует обратному ввозу физическими
лицами товаров для личного пользования с освобождением от уплаты ввозных таможенных
пошлин, налогов при условии подтверждения таможенному органу того, что эти товары
ввозятся обратно после временного вывоза с таможенной территории таможенного союза
в порядке, определенном таможенным законодательством таможенного союза.
3. С временно вывезенными транспортными средствами для личного пользования
допускается совершение операций по техническому обслуживанию или ремонту,
потребовавшихся при их нахождении за пределами таможенной территории таможенного
союза.
4. При совершении ремонта временно вывезенного транспортного средства для
личного пользования, связанного с заменой частей транспортного средства, подлежащих
учету (регистрации) в соответствующих уполномоченных государственных органах,
замененная часть подлежит таможенному декларированию, за исключением случаев
осуществления гарантийного ремонта или обслуживания согласно условиям договора,
заключенного в соответствии с гражданским законодательством Республики Казахстан,
либо осуществления ремонта, необходимого для восстановления транспортного средства
для личного пользования после его повреждения вследствие аварии или действия
непреодолимой силы.
Статья 472. Уплата таможенных пошлин и налогов в отношении
товаров для личного пользования
1. Таможенные пошлины, налоги уплачиваются физическими лицами при таможенном
декларировании товаров для личного пользования в письменной форме на основании
таможенного приходного ордера, форма и порядок заполнения которого
определяются решением Комиссии таможенного союза.
Один экземпляр таможенного приходного ордера вручается лицу, уплатившему
таможенные пошлины, налоги.
Заполнение таможенного приходного ордера и начисление таможенных пошлин,
налогов в отношении товаров для личного пользования, перемещаемых через таможенную
границу таможенного союза, производит должностное лицо таможенного органа.
2. Таможенные пошлины, налоги в отношении товаров для личного пользования,
перемещаемых через таможенную границу таможенного союза, уплачиваются физическими
лицами по единым ставкам таможенных пошлин, налогов или в виде совокупного
таможенного платежа, равного сумме таможенных пошлин, налогов, исчисленной по
ставкам таможенных пошлин, налогов, применяемым в соответствии со статьей 126
настоящего Кодекса.
3. Единые ставки таможенных пошлин, налогов устанавливаются международным
договором государств-членов таможенного союза.
4. Порядок применения единых ставок таможенных пошлин, налогов, совокупного
таможенного платежа, возникновение и прекращение обязанности по уплате таможенных
пошлин, налогов в отношении товаров для личного пользования, а также сроки их
уплаты определяются международным договором государств-членов таможенного союза.
Статья 473. Таможенная стоимость товаров для личного
пользования
1. Таможенная стоимость товаров для личного пользования определяется на
основании заявленной физическим лицом стоимости таких товаров, подтвержденной
оригиналами документов, содержащих сведения о стоимости товаров для личного
пользования.
При ввозе товаров для личного пользования физическими лицами на таможенную
территорию таможенного союза в таможенную стоимость товаров не включаются расходы
по перевозке и страхованию товаров до и после их прибытия на таможенную территорию
таможенного союза.
2. В случае отсутствия у физического лица, перемещающего товары для личного
пользования, необходимых документов и (или) сведений об их стоимости, либо при
наличии обоснованных причин полагать, что представленные лицом документы и (или)
сведения не являются достоверными, должностное лицо таможенного органа определяет
таможенную стоимость товаров на основании имеющейся в распоряжении таможенного
органа ценовой информации на аналогичные товары, в том числе на основании данных,
указываемых в каталогах иностранных фирм, осуществляющих розничную продажу
аналогичных товаров.
Физическое лицо вправе доказать достоверность сведений, представленных для
определения таможенной стоимости.
Для целей применения настоящей статьи под аналогичным товаром понимается
товар, который имеет характеристики, близкие к характеристикам ввозимого товара, то
есть сопоставим с ввозимым товаром по своему назначению, применению, качественным,
техническим и иным характеристикам.
Статья 474. Запасные части и топливо для перемещаемых
физическими лицами транспортных средств для
личного пользования
1. Запасные части, необходимые для ремонта транспортных средств для личного
пользования, временно ввезенных физическими лицами на таможенную территорию
таможенного союза, могут временно ввозиться с освобождением от уплаты таможенных
пошлин, налогов на срок, не превышающий срока временного ввоза таких транспортных
средств.
2. Топливо, находящееся в баках, предусмотренных конструкцией транспортных
средств для личного пользования, перемещаемых через таможенную границу таможенного
союза физическими лицами, может ввозиться на таможенную территорию таможенного
союза или соответственно вывозиться с этой территории без уплаты таможенных пошлин,
налогов.
Глава 57. ОСОБЕННОСТИ СОВЕРШЕНИЯ ТАМОЖЕННЫХ ОПЕРАЦИЙ В
ОТНОШЕНИИ ПРИПАСОВ
Статья 475. Сфера применения настоящей главы
1. Перемещение припасов через таможенную границу таможенного союза
осуществляется в соответствии с положениями настоящей главы, а в части, не
урегулированной настоящей главой, - в соответствии с порядком,
установленным таможенным законодательством таможенного союза.
2. Перемещение припасов через таможенную границу таможенного союза
осуществляется без уплаты таможенных пошлин, налогов и без применения мер
нетарифного регулирования.
3. Положения настоящей главы не применяются в отношении товаров, находящихся
на транспортных средствах, эксплуатируемых физическими лицами для личного
пользования.
Статья 476. Особенности совершения таможенных операций в
отношении припасов
1. Таможенные операции в отношении припасов при ввозе на таможенную
территорию таможенного союза производятся в местах прибытия, при вывозе с
таможенной территории таможенного союза - в местах начала международной перевозки
либо местах убытия.
2. Припасы подлежат таможенному декларированию без помещения товаров под
таможенные процедуры.
При таможенном декларировании припасов в качестве таможенной декларации могут
использоваться декларация на товары, транспортные (перевозочные), коммерческие и
(или) иные документы.
Перечень сведений, подлежащих указанию в таможенной декларации при таможенном
декларировании припасов, определяется решением Комиссии таможенного союза.
3. Таможенные операции в отношении припасов совершаются одинаково вне
зависимости от страны регистрации или национальности водных, воздушных судов или
поездов.
Статья 477. Использование припасов
1. Припасы, предназначенные для потребления пассажирами и членами экипажей
водных судов, и припасы, необходимые для обеспечения нормальной эксплуатации и
технического обслуживания этих судов, могут потребляться и использоваться на этих
судах во время их нахождения на таможенной территории таможенного союза в
количестве, соответствующем численности пассажиров и членов экипажей, а также
продолжительности стоянки, в том числе во время ремонта водных судов в доке, на
верфи или судоремонтном заводе, если экипажи на это время не покидают судна.
2. При совершении запланированной посадки воздушных судов в одном аэропорте
или нескольких аэропортах, которые находятся на таможенной территории таможенного
союза, припасы, предназначенные для обеспечения нормальной эксплуатации и
технического обслуживания этих судов, и припасы, предназначенные для потребления
членами экипажей и пассажирами во время нахождения воздушных судов в пунктах
посадки и во время перелета между ними, могут использоваться во время нахождения
воздушных судов в пунктах посадки и во время перелета между ними.
3. Припасы, предназначенные для продажи пассажирам и членам экипажей
воздушных судов без цели их потребления на борту этих судов, могут продаваться во
время нахождения воздушных судов на таможенной территории таможенного союза при
условии, что их продажа осуществляется на борту этих судов.
4. Припасы, предназначенные для потребления пассажирами поездов и работниками
поездных бригад, и припасы, необходимые для обеспечения нормальной эксплуатации и
технического обслуживания этих поездов, могут потребляться и использоваться в этих
поездах в пути их следования или в пунктах промежуточной остановки либо стоянки на
таможенной территории таможенного союза в количестве, соответствующем численности
пассажиров и работников поездных бригад, а также продолжительности стоянки и
времени нахождения в пути.
5. Таможенные органы вправе обязать перевозчика принять меры, необходимые для
обеспечения соблюдения условий использования припасов, предусмотренных настоящей
главой, во время нахождения водных судов, воздушных судов или поездов на таможенной
территории таможенного союза. По решению таможенного органа место, в которых
хранятся припасы, может быть опечатано путем наложения таможенных пломб и печатей.
6. Припасы могут с разрешения таможенного органа временно выгружаться,
передаваться соответственно на другие суда или в другие поезда, осуществляющие
международные перевозки грузов, пассажиров и (или) багажа, если соблюдаются
условия, предусмотренные настоящей главой.
7. Использование припасов в целях, не предусмотренных настоящей главой,
допускается при их помещении под таможенные процедуры выпуска для внутреннего
потребления или экспорта.
РАЗДЕЛ 8. ПОРЯДОК ПРОХОЖДЕНИЯ СЛУЖБЫ В ТАМОЖЕННЫХ ОРГАНАХ
Глава 58. ПОРЯДОК ПРОХОЖДЕНИЯ СЛУЖБЫ В ТАМОЖЕННЫХ ОРГАНАХ Статья 478. Служба в таможенных органах
1. Служба в таможенных органах является специальным видом государственной
службы граждан Республики Казахстан, осуществляющих профессиональную деятельность
по реализации задач, прав и обязанностей таможенных органов, а также выполняющих
функции правоохранительных органов в пределах своей компетенции в соответствии с
законодательными актами Республики Казахстан, актами Президента и Правительства
Республики Казахстан.
2. Порядок прохождения службы в таможенных органах регулируется настоящим
Кодексом, Законом Республики Казахстан "О правоохранительной службе", а также в
части, не противоречащей настоящему Кодексу и Закону Республики Казахстан "О
правоохранительной службе", трудовым законодательством Республики Казахстан
и законодательством Республики Казахстан о государственной службе.
Сноска. Статья 478 с изменениями, внесенными Законом РК от 06.01.2011 № 379-
IV (вводится в действие по истечении десяти календарных дней после его первого
официального опубликования).
Статья 479. Прием на службу в таможенные органы
1. На службу в таможенные органы принимаются дееспособные граждане Республики
Казахстан, способные по своим личным, моральным, деловым, профессиональным
качествам, состоянию здоровья, физическому развитию и уровню образования выполнять
возложенные на них обязанности.
2. Для приема на службу в таможенные органы необходимо:
1) наличие медицинского заключения военно-врачебной комиссии органов
внутренних дел о пригодности к службе;
2) наличие обязательной специальной проверки;
3) соответствие квалификационным требованиям, установленным
законодательством Республики Казахстан о государственной службе.
3. При поступлении на службу в таможенные органы устанавливается
испытательный срок до трех месяцев без присвоения специального звания.
4. Не могут быть приняты на службу в таможенные органы лица по основаниям,
определяемым законодательством Республики Казахстан о государственной службе, а
также уволенные по отрицательным мотивам с государственной службы.
5. Исключен Законом РК от 06.01.2011 № 379-IV (вводится в действие по
истечении десяти календарных дней после его первого официального опубликования).
Статья 480. Особенности прохождения службы в таможенных
органах вновь принятыми лицами
Вновь принятые лица, поступившие на службу в таможенные органы, проходят
обязательную стажировку на таможенных постах, в таможнях и территориальных
подразделениях уполномоченного органа в сфере таможенного дела в порядке,
установленном уполномоченным органом в сфере таможенного дела.
Статья 481. Порядок назначения на должность и освобождения
от должности должностных лиц таможенных
органов
1. Руководитель уполномоченного органа в сфере таможенного дела, его
заместители, а также руководители территориальных подразделений уполномоченного
органа в сфере таможенного дела назначаются на должность и освобождаются от
должности в соответствии с законодательством Республики Казахстан.
2. Другие должностные лица таможенных органов назначаются на должность и
освобождаются от должности в порядке, установленном законодательством Республики
Казахстан о государственной службе.
3. Должностным лицам таможенных органов выдаются служебные удостоверения и
личные номерные печати в порядке, установленном уполномоченным органом в сфере
таможенного дела.
Статья 482. Присяга должностного лица таможенного органа
Должностное лицо таможенного органа принимает присягу на верность народу
Казахстана в порядке, установленном уполномоченным органом в сфере таможенного
дела.
Статья 483. Форменная одежда должностных лиц таможенных
органов
1. Должностным лицам таможенных органов, выполняющим функции
правоохранительных органов, присваиваются специальные звания.
Перечень должностных лиц таможенных органов, выполняющих функции
правоохранительных органов, которым присваиваются специальные звания и
соответствующие им предельные специальные звания, утверждается Правительством
Республики Казахстан.
2. Должностные лица таможенных органов, за исключением должностных лиц,
указанных в пункте 1 настоящей статьи, обеспечиваются форменной одеждой (без
погон).
3. Образцы форменной одежды и форменной одежды (без погон), натуральные нормы
обеспечения ею и знаки различия утверждаются Правительством Республики Казахстан.
Порядок ношения форменной одежды и форменной одежды (без погон)
устанавливается уполномоченным органом в сфере таможенного дела.
Сноска. Статья 483 в редакции Закона РК от 06.01.2011 № 379-IV (вводится в
действие по истечении десяти календарных дней после его первого официального
опубликования).
Статья 484. Порядок присвоения специальных званий
должностным лицам таможенных органов
Сноска. Статья 484 исключена Законом РК от 06.01.2011 № 379-IV (вводится в
действие по истечении десяти календарных дней после его первого официального
опубликования).
Статья 485. Сроки пребывания в специальных званиях
Сноска. Статья 485 исключена Законом РК от 06.01.2011 № 379-IV (вводится в
действие по истечении десяти календарных дней после его первого официального
опубликования).
Статья 486. Порядок досрочного присвоения очередного
специального звания
Сноска. Статья 486 исключена Законом РК от 06.01.2011 № 379-IV (вводится в
действие по истечении десяти календарных дней после его первого официального
опубликования).
Статья 487. Порядок приостановления присвоения очередного
специального звания
Сноска. Статья 487 исключена Законом РК от 06.01.2011 № 379-IV (вводится в
действие по истечении десяти календарных дней после его первого официального
опубликования).
Статья 488. Лишение специального звания
Сноска. Статья 488 исключена Законом РК от 06.01.2011 № 379-IV (вводится в
действие по истечении десяти календарных дней после его первого официального
опубликования).
Статья 489. Порядок ротации должностного лица таможенного
органа
1. Ротация должностного лица таможенного органа в том же таможенном органе
либо в другой таможенный орган в той же местности или на службу в другую местность
осуществляется в соответствии с порядком, установленным уполномоченным органом в
сфере таможенного дела.
2. Руководители структурных подразделений уполномоченного органа в сфере
таможенного дела, а также руководители территориальных подразделений
уполномоченного органа в сфере таможенного дела, таможен, специализированных
таможенных учреждений и их заместители могут подлежать ротации в том же таможенном
органе либо в другой таможенный орган по окончании пяти лет непрерывного пребывания
в занимаемой руководящей должности.
3. При ротации должностного лица таможенного органа на службу в другую
местность выплата компенсации и возмещение указанному должностному лицу иных
расходов осуществляются в порядке, установленном законодательством Республики
Казахстан.
Сноска. Статья 489 с изменением, внесенным Законом РК от 09.11.2011 № 490-IV
(вводится в действие по истечении десяти календарных дней после его первого
официального опубликования).
Статья 490. Основания для прекращения службы в таможенных
органах
1. Основанием для прекращения службы в таможенных органах является один из
следующих случаев:
1) увольнение должностного лица таможенного органа в порядке, установленном
пунктом 2 настоящей статьи;
2) утрата должностным лицом таможенного органа гражданства Республики
Казахстан;
3) признание должностного лица таможенного органа в порядке,
установленном законом Республики Казахстан, недееспособным или безвестно
отсутствующим;
4) смерть должностного лица таможенного органа;
5) несоблюдение должностным лицом таможенного органа обязанностей и
ограничений, связанных с пребыванием на государственной службе;
6) вступление в законную силу обвинительного приговора суда или прекращение
уголовного дела по нереабилитирующим основаниям в отношении должностного лица
таможенного органа.
2. Должностные лица таможенных органов увольняются:
1) по состоянию здоровья;
2) в связи с сокращением штатов;
3) по собственному желанию;
4) в связи со служебным несоответствием, установленным по результатам
аттестации;
5) в случае обнаружившейся в течение испытательного срока непригодности к
службе в таможенных органах;
6) при совершении должностным лицом таможенного органа дискредитирующего
поступка;
7) за систематическое нарушение должностным лицом таможенного органа
служебной дисциплины;
8) в иных случаях, предусмотренных законами Республики Казахстан.
3. Исключен Законом РК от 06.01.2011 № 379-IV (вводится в действие по
истечении десяти календарных дней после его первого официального опубликования).
Сноска. Статья 490 с изменениями, внесенными Законом РК от 06.01.2011 № 379-
IV (вводится в действие по истечении десяти календарных дней после его первого
официального опубликования).
Глава 59. ПРИМЕНЕНИЕ ФИЗИЧЕСКОЙ СИЛЫ, СПЕЦИАЛЬНЫХ СРЕДСТВ
И ОГНЕСТРЕЛЬНОГО ОРУЖИЯ Сноска. Глава 59 исключена Законом РК от 06.01.2011 № 379-IV (вводится в
действие по истечении десяти календарных дней после его первого официального
опубликования).
Глава 60. МАТЕРИАЛЬНОЕ ОБЕСПЕЧЕНИЕ И СОЦИАЛЬНАЯ ЗАЩИТА
ДОЛЖНОСТНЫХ ЛИЦ ТАМОЖЕННЫХ ОРГАНОВ
Статья 496. Оплата труда должностных лиц таможенных
органов
1. Денежное довольствие должностных лиц таможенных органов устанавливается на
основании единой системы оплаты труда работников государственных органов Республики
Казахстан, содержащихся за счет бюджетных средств и сметы (бюджета) Национального
банка Республики Казахстан, утверждаемой Президентом Республики Казахстан, и
включает в себя денежное содержание, надбавки за особые условия прохождения службы
в порядке, установленном законодательством Республики Казахстан.
2. Исключен Законом РК от 06.01.2011 № 379-IV (вводится в действие по
истечении десяти календарных дней после его первого официального опубликования).
Статья 497. Поощрения должностных лиц таможенных органов
1. За образцовое исполнение служебных обязанностей и высокие показатели при
несении службы для должностных лиц таможенных органов предусматриваются следующие
виды поощрений:
объявление благодарности;
выдача единовременного денежного вознаграждения;
награждение ценным подарком;
награждение Почетной грамотой;
награждение нагрудным знаком "Отличник таможенной службы";
награждение Почетным знаком "Заслуженный сотрудник таможенной службы";
награждение ведомственной медалью "За безупречную службу в таможенных
органах" 3, 2, 1 степени;
награждение ведомственной медалью "За развитие таможенного сотрудничества";
награждение ведомственной медалью "Ветеран таможенной службы";
иные формы поощрений, предусмотренные законодательством Республики Казахстан.
2. В качестве поощрения может применяться досрочное снятие ранее наложенного
дисциплинарного взыскания.
Сноска. Статья 497 с изменением, внесенным Законом РК от 06.01.2011 № 379-IV
(вводится в действие по истечении десяти календарных дней после его первого
официального опубликования).
Статья 498. Отпуск должностного лица таможенного органа
Должностным лицам таможенных органов предоставляются ежегодные оплачиваемые
отпуска продолжительностью тридцать календарных дней с выплатой пособия для
оздоровления в размере двух должностных окладов.
Статья 499. Пенсионное обеспечение должностных лиц
таможенных органов
Пенсионное обеспечение должностных лиц таможенных органов осуществляется в
соответствии с законодательством Республики Казахстан о пенсионном обеспечении.
Статья 500. Правовая и социальная защита должностных лиц
таможенных органов
Сноска. Статья 500 исключена Законом РК от 06.01.2011 № 379-IV (вводится в
действие по истечении десяти календарных дней после его первого официального
опубликования).
Статья 501. Жилищные права должностных лиц таможенных
органов, в том числе лиц, вышедших на пенсию
Сноска. Статья 501 исключена Законом РК от 06.01.2011 № 379-IV (вводится в
действие по истечении десяти календарных дней после его первого официального
опубликования).
Статья 502. Медицинское обслуживание должностных лиц
таможенных органов, в том числе лиц, вышедших
на пенсию
Должностные лица таможенных органов и члены их семей, проживающие совместно с
ними, а также лица, вышедшие на пенсию, пользуются в установленном Правительством
Республики Казахстан порядке медицинским обслуживанием в соответствующих
государственных учреждениях здравоохранения Республики Казахстан.
Глава 61. ОТВЕТСТВЕННОСТЬ ТАМОЖЕННЫХ ОРГАНОВ И ИХ
ДОЛЖНОСТНЫХ ЛИЦ
Статья 503. Ответственность таможенных органов
1. Таможенные органы за нарушение таможенного законодательства Республики
Казахстан несут ответственность в соответствии с законами Республики Казахстан.
2. Вред, причиненный в результате издания таможенными органами актов, не
соответствующих законодательству Республики Казахстан, подлежит возмещению
таможенными органами в соответствии с гражданским законодательством Республики
Казахстан.
Статья 504. Ответственность должностных лиц таможенных
органов
За неправомерные решения, действия (бездействие) должностные лица таможенных
органов несут дисциплинарную, административную, уголовную и иную ответственность в
соответствии с законами Республики Казахстан.
Президент
Республики Казахстан Н. Назарбаев
© 2012. РГП на ПХВ Республиканский центр правовой информации Министерства юстиции Республики
Казахстан