Code of the Republic of Kazakhstan
«On customs regulation in the Republic of Kazakhstan»
(26 December, 2017 № 123-VI, has been amended by the 2018)
This Code determines the legal, economic and organizational basis for customs regulation in the Republic of Kazakhstan and aims to protect sovereignty and economic security of the Republic of Kazakhstan, enhance the ties of the Kazakh economy in the world economic relations system and liberalize foreign economic activity.
SECTION 1. GENERAL PROVISIONS
Chapter 1. GENERAL PROVISIONS O№ CUSTOMS REGULATIO№ IN THE REPUBLIC OF KAZAKHSTAN
Article 1. Customs regulation in the Republic of Kazakhstan
Article 2. Competence of authorized state bodies
Article 3. Basic definitions used in this Code
Article 4. Customs legislation of the Republic of Kazakhstan
Article 5. Informing about customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan
Article 6. Procedure for calculating the time limits established by the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan
Article 7. Application of measures of customs and tariff regulation, prohibitions and restrictions, measures to protect internal market, the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan, the tax legislation of the Republic of Kazakhstan
Article 8. Compliance with prohibitions and restrictions
Article 9. Customs documents
Chapter 2. CUSTOMS AUTHORITIES OF THE REPUBLIC OF KAZAKHSTAN
Article 10. System of customs authorities of the Republic of Kazakhstan
Article 11. Principles of activity of customs authorities
Article 12. Tasks and functions of customs authorities
Article 13. Rights of customs authorities
Article 14. Obligations of customs authorities
Article 15. Responsibility of customs authorities and their officials
Article 16. Customs infrastructure
Article 17. Law enforcement activity in customs area
Article 18. Rights of customs authorities to stop vehicles and detain (return) water and aircraft leaving the customs territory of the Eurasian Economic Union
Article 19. Relation to information received by customs authorities
Article 20. Mutual recognition of decisions taken by customs authorities and the results of customs control
Article 21. Appeal (disputing) of decisions, actions (inaction) of customs authorities and (or) their officials
Article 22. Consultation and adoption of preliminary decisions by customs authorities
Article 23. Maintenance of customs statistics, use and presentation of customs statistics
Article 24. Collection of information about persons by customs authorities
Article 25. Exchange of documents and (or) information
Article 26. Relations of customs authorities with persons engaged in foreign economic activities (participants in foreign economic activity), the authorized economic operators, persons engaged in activities in the customs area, their associations (unions), the National Chamber of Entrepreneurs of the Republic of Kazakhstan, as well as non-profit organizations
Article 27. Interaction of customs authorities with other persons during customs control on certain types of transport
Article 28. Admission by customs authorities of vehicles of international transport for transportation of goods under customs seals
Chapter 3. GENERAL PROVISIONS ON MOVEMENT OF GOODS THROUGH THE CUSTOMS BORDER OF THE EURASIAN ECONOMIC UNION, THEIR POSSESSION, USE AND (OR) DISPOSAL IN THE CUSTOMS TERRITORY OF THE EURASIAN ECONOMIC UNION OR BEYOND ITS BORDERS
Article 29. Movement of goods across the customs border of the Eurasian Economic Union
Article 30. Places of movement of goods across the customs border of the Eurasian Economic Union
Article 31. Submission of preliminary information to customs authorities
Article 32. Compliance with prohibitions and restrictions on movement of goods across the customs border of the Eurasian Economic Union
Article 33. Possession, use and (or) disposal of goods in the customs territory of the Eurasian Economic Union or beyond it
Article 34. Goods under customs control
Article 35. Goods that became unusable, damaged or defective
Article 36. Foreign goods, which by a court decision are confiscated or converted into state ownership or foreclosed
Article 37. Selection of samples and (or) sampling of goods by interested persons and state bodies of the member states of the Eurasian Economic Union
Article 38. Submission of reports to customs authorities
Chapter 4. UNIFIED COMMODITY NOMENCLATURE OF FOREIGN ECONOMIC ACTIVITY OF EURASIAN ECONOMIC UNION. CLASSIFICATION OF GOODS
Article 39. Unified Commodity nomenclature of foreign economic activity of the Eurasian Economic Union and its maintenance
Article 40. Classification of goods
Article 41. Decisions on classification of goods, decisions and clarifications on classification of certain types of goods, taken by customs authorities
Article 42. Decisions and clarifications of the authorized body on classification of certain types of goods
Article 43. Decisions and clarifications of the Commission on classification of certain types of goods
Article 44. Procedure for adoption of a preliminary decision on classification of goods
Article 45. Application for adoption of a preliminary decision on classification of goods
Article 46. Term and validity period of preliminary decision on classification of goods
Article 47. Amendment of a preliminary decision on classification of goods, termination of its validity or withdrawal
Article 48. Publicity of preliminary decisions on classification of goods
Article 49. Procedure for making a decision on classification of goods in an unassembled or disassembled form, including in incomplete or uncompleted form
Article 50. Term for making a decision on classification of goods in an unassembled form and validity period of such decision
Article 51. Change or termination of decision on classification of goods in an unassembled form
Article 52. Classification of goods upon termination of decision on classification of goods in an unassembled form
Article 53. Recordkeeping of decisions on classification of goods in an unassembled form
Article 54. Extension of validity period of decision on classification of goods in an unassembled form
Chapter 5. ORIGIN OF GOODS
Article 55. Determination of the origin of goods
Article 56. Confirmation of the origin of goods and documents on the origin of goods
Article 57. Declaration of origin of goods
Article 58. Certificate of origin of goods
Article 59. Preliminary decisions on origin of goods imported into the customs territory of the Eurasian Economic Union
Article 60. Procedure for adoption of a preliminary decision on origin of goods
Article 61. Application on adoption of a preliminary decision on the origin of goods
Article 62. Term and validity period of preliminary decision on the origin of goods
Article 63. Amendment of preliminary decision on origin of goods, termination of its effect or withdrawal
Chapter 6. CUSTOMS VALUE OF GOODS
Article 64.Definitions used in this chapter
Article 65. General provisions on customs value of goods
Article 66. Method of value of transaction with the imported goods (method 1)
Article 67. Additional charges to the price actually paid or payable for imported goods
Article 68. Method of value of transaction with identical goods (method 2)
Article 69. Method of value of transaction with homogenous goods (method 3)
Article 70.Method of subtraction (method 4)
Article 71.Method of addition (method 5)
Article 72. Reserve method (method 6)
Article 73. Determination of customs value of goods exported from the customs territory of the Eurasian Economic Union
SECTION 2. CUSTOMS PAYMENTS, TAXES, SPECIAL, ANTI-DUMPING, COUNTERVAILING DUTIES
Chapter 7. GENERAL PROVISIONS ON CUSTOMS PAYMENTS, TAXES
Article 74. Customs payments, taxes
Article 75. Types of rates of customs duties
Article 77. Types, terms and procedure for payment of customs fees
Article 78. Advance payments
Article 79. Benefits for payment of customs payments, taxes and tariff preferences
Article 80. Benefits for payment of customs fees, as well as cases where customs fees are not paid
Article 81. Payers of customs duties, customs fees, taxes
Chapter 8. CALCULATION OF CUSTOMS DUTIES, TAXES
Article 82. Object of customs duties, taxes and a basis for calculating customs duties and taxes
Article 83. Calculation of customs duties and taxes
Article 84. Rates of customs duties and taxes applicable to calculation of customs duties and taxes
Article 85. Incurrence and termination of obligation to pay customs duties and taxes. Cases when customs duties and taxes are not paid
Article 86. Fulfillment of obligation to pay customs duties and taxes
Article 87. Procedure for delivery of notification on the amounts of customs duties, taxes, penalties, interest unpaid in due time
Article 88. Incurrence and termination of obligation to pay customs duties and taxes in illegal movement of goods across the customs border of the Eurasian Economic Union, the time period of their payment and peculiarities of calculation
Article 89. Time limit for customs duties, customs fees, taxes, penalties, interest
Chapter 9. TIME PERIOD AND ORDER OF PAYMENT OF CUSTOMS DUTIES, TAXES
Article 90. Time period for payment of customs duties and taxes
Article 91. Changing the time period for payment of import customs duties and taxes
Article 92. Terms, grounds and procedure for granting a deferral or installment payment of import customs duties, refusal, cancellation of deferral or installment payment of import customs duties. Termination of decision to grant a deferral or installment payment of import customs duties
Article 93. Interest for deferral or installment payment of import customs duties
Article 94. Procedure for payment of customs duties and taxes
Article 95. Obligations of second-tier banks and organizations carrying out certain types of banking operations, regarding the transfer of customs duties, customs fees, taxes, penalties, interest to the budget
Chapter 10. SECURITY OF FULFILLMENT OF OBLIGATION TO PAY CUSTOMS DUTIES, TAXES
Article 96. General conditions to secure fulfillment of obligation to pay customs duties and taxes
Article 97. Methods of securing fulfillment of obligation to pay customs duties and taxes
Article 98. Use of money as security to fulfill the obligation to pay customs duties and taxes
Article 99. Application of a bank guarantee as security for fulfillment of obligation to pay customs duties and taxes
Article 100. Application of suretyship contract as security for fulfillment of obligation to pay customs duties and taxes
Article 101. Application of pledge of property as security for fulfillment of obligation to pay customs duties and taxes
Article 102. Application of insurance contract as security for fulfillment of obligation to pay customs duties and taxes
Article 103. General security for fulfillment of obligation to pay customs duties and taxes
Article 104. Determination of the amount of security to fulfill obligation to pay customs duties and taxes
Article 105. Registration of security for fulfillment of obligation to pay customs duties and taxes
Chapter 11. RECORDING OF CALCULATED, ACCRUED, PAID AMOUNTS OF CUSTOMS DUTIES, CUSTOMS FEES, TAXES, PENALTIES, INTEREST AND ADVANCE PAYMENTS. OFFSET (REPAYMENT) OF THE PAID AMOUNTS OF CUSTOMS DUTIES, CUSTOMS FEES, TAXES, PENALTIES, INTEREST AND MONEY AMOUNT DEPOSITED AS SECURITY TO FULFILL OBLIGATION TO PAY CUSTOMS DUTIES, TAXES
Article 106. Recording of the calculated, accrued, paid amounts of customs duties, customs fees, taxes, penalties, interest
Article 107. Submission by the customs authorities of information on the absence (presence) of debts, recording of which is maintained at the customs authority
Article 108. Unduly paid or unduly collected amounts of customs duties, customs fees, taxes, penalties, interest
Article 109. Offset (repayment) of amounts of customs duties, customs fees, taxes, advance payments, money deposited as security for fulfillment of obligation to pay customs duties, taxes, and other money
Article 110. Offset of amounts of customs duties, customs fees, taxes, penalties, interest
Article 111. Repayment of unduly paid and (or) unduly collected amounts of customs duties, customs fees, taxes, penalties, interest
Article 112. Offset (repayment) of erroneously paid amount of customs duties, customs fees, taxes, penalties, interest
Article 113. Offset (repayment) of advance payments made as security for fulfillment of obligation to pay customs duties and taxes
Article 114. Offset (repayment) of the amounts of money deposited as security for fulfillment of obligation to pay customs duties and taxes
Article 115. Repayment of the paid amounts of customs duties, customs fees, taxes, penalties due to cancellation of results of electronic auctions on a court decision that entered into legal force
Chapter 12. COLLECTION OF DEBT ON CUSTOMS PAYMENTS, TAXES, SPECIAL, ANTI-DUMPING, COUNTERVAILING DUTIES, PENALTIES, INTEREST
Paragraph 1. General provisions on collection of debts on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest
Article 116. Basic provisions on collection of debts on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest
Article 117. Notification about debt repayment on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest
Article 118. Procedure for delivery and execution of a notification on debt repayment on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest
Article 119. Customs authority that collects debts on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest
Article 120. Procedure for debt repayment on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest
Article 121. Recognition of amounts of debt on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest uncollectible and their cancellation
Article 122. Collection of debts on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest, at the expense of advance payments, unduly paid customs duties, taxes, special, anti-dumping, countervailing duties, penalties, interest, at the expense of security of fulfillment of obligation to pay customs duties and taxes
Paragraph 2. Methods to secure debt repayment on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest
Article 123. General provisions
Article 124. Penalty for the amount of customs payments, taxes, special, anti-dumping, countervailing duties unpaid in due time
Article 125. Suspension of expense operations on the payer's bank accounts
Article 126. Suspension of expense operations of the payer on the cash register
Article 127. Restriction in disposal of the payer's property
Paragraph 3. Measures of compulsory collection of debt on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest
Article 128. Measures of forced collection of debt on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest
Article 129. Collection of debt on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest, at the expense of money held in the bank accounts of the payer
Article 130. Collection of debt on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest of the payer from accounts of its debtors
Article 131. Collection from the sale of the payer’s property restricted in disposal
Article 132. Order of sale of the payer’s property restricted in disposal for debt repayment on customs payments, taxes, special, antidumping, countervailing duties, penalties, interest
Article 133. Recognition of a payer as a bankrupt
Article 134. Publication in the mass media of lists of payers having debt on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest
Chapter 13. SPECIAL, ANTI-DUMPING, COUNTERVAILING AND OTHER DUTIES APPLIED TO PROTECT INTERNAL MARKET
Article 135. Application of special, anti-dumping, countervailing and other duties in order to protect internal market
Article 136. Incurrence and termination of obligation to pay special, anti-dumping, countervailing duties. Cases when special, anti-dumping, countervailing duties shall not be paid
Article 137. Fulfillment of obligation to pay special, anti-dumping, countervailing duties
Article 138. Time periods and procedure for payment of special, anti-dumping, countervailing duties
Article 139. Security of fulfillment of obligation to pay special, anti-dumping, countervailing duties
Article 140. Recording of calculated, accrued, paid amounts of special, anti-dumping, countervailing duties, penalties, interest
Article 141. Offset (repayment) of amounts of special, anti-dumping, countervailing duties, money contributed as security for fulfillment of obligation to pay special, anti-dumping, countervailing duties
Article 142. Collection of special, anti-dumping, countervailing duties
Article 143. Limitation period for special, anti-dumping, countervailing duties, penalties, interest
SECTION 3. CUSTOMS OPERATIONS AND PERSONS THAT PERFORM THEM
Chapter 14. GENERAL PROVISIONS O№ CUSTOMS OPERATIONS AND PERSONS THAT PERFORM THEM
Article 144. Procedure for fulfillment of customs operations
Article 145. Place and time of fulfillment of customs operations by customs authorities
Article 146. Documents and (or) information required for fulfillment of customs operations
Article 147. Priority procedure for fulfillment of customs operations with respect to certain categories of goods
Article 148. Fulfillment of customs operations by customs authorities and persons
Article 149. Declarant
Article 150. Rights, obligations and liability of declarant
Article 151. Presence of interested persons when fulfilling customs operations
Article 152. Fulfillment of customs operations in respect of goods that are illegally moved across the customs border of the Eurasian Economic Union
Chapter 15. ARRIVAL OF GOODS TO THE CUSTOMS TERRITORY OF THE EURASIAN ECONOMIC UNION AND CUSTOMS OPERATIONS RELATED TO SUCH ARRIVAL
Article 153. Arrival of goods to the customs territory of the Eurasian Economic Union
Article 154. Customs operations connected with arrival of goods on the customs territory of the Eurasian Economic Union, and procedure for their fulfillment
Article 155. Documents and information submitted upon notification of the customs authority on arrival of goods to the customs territory of the Eurasian Economic Union
Article 156. Unloading, reloading (transshipment) of goods and other cargo operations with goods, as well as replacement of vehicles of international transportation at the place of arrival
Article 157. Incurrence and termination of obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties upon arrival of goods in the customs territory of the Eurasian Economic Union, time period of their payment and calculation
Chapter 16. DEPARTURE OF GOODS FROM THE CUSTOMS TERRITORY OF THE EURASIAN ECONOMIC UNION AND CUSTOMS OPERATIONS RELATED TO SUCH DEPARTURE
Article 158. Customs operations related to departure of goods from the customs territory of the Eurasian Economic Union, and the procedure for their commission
Article 159. Confirmation of actual export of goods from the customs territory of the Eurasian Economic Union
Article 160. Requirements for goods when they depart from the customs territory of the Eurasian Economic Union
Article 161. Unloading, reloading (transshipment) of goods and other cargo operations with goods, as well as replacement of vehicles of international transportation, carried out before departure of goods from the customs territory of the Eurasian Economic Union
Article 162. Measures taken in case of an accident, force majeure or other circumstances
Article 163. Incurrence and termination of obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties upon departure of foreign goods from the customs territory of the Eurasian Economic Union, time period of their payment and calculation
CHAPTER 17. TEMPORARY STORAGE OF GOODS AND CUSTOMS OPERATIONS RELATED TO PLACEMENT OF GOODS FOR TEMPORARY STORAGE
Article 164. General provisions on temporary storage of goods
Article 165. Places of temporary storage of goods
Article 166. Procedure for inclusion in register of owners of storage warehouses for own goods
Article 167. Obligations of owner of storage warehouse for own goods
Article 168. Suspension of activity of owner of storage warehouse for own goods
Article 169. Exclusion from the register of owners of storage warehouses for own goods
Article 170. Temporary storage in places at the request of a person having authority with respect to the goods
Article 171. Customs operations related to placement of goods for temporary storage, and procedure for their commission
Article 172. Time period of temporary storage of goods
Article 173. Operations with goods in temporary storage
Article 174. Incurrence and termination of obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in temporary storage of goods, time period of their payment and calculation
Chapter 18. CUSTOMS DECLARATION AND CUSTOMS OPERATIONS RELATED TO SUBMISSION, REGISTRATION AND WITHDRAWAL OF CUSTOMS DECLARATION, CHANGE (ADDITION) OF INFORMATION DECLARED IN CUSTOMS DECLARATION
Article 175. General provisions on customs declaration
Article 176. Customs declaration
Article 177. Information to be specified in declaration of goods
Article 178. Information to be indicated in transit declaration
Article 179. Documents confirming information declared in customs declaration
Article 180. Customs operations related to submission of customs declaration, and procedure for their execution
Article 181. Deadline for submission of customs declaration
Article 182. Verification of the filed customs declaration, customs operations related to registration or refusal to register the filed customs declaration, and procedure for their commission
Article 183. Customs operations related to the change (supplement) of information declared in customs declaration, and procedure for their commission
Article 184. Customs operations related to withdrawal of customs declaration, and procedure for their commission
Article 185. Preliminary customs declaration
Article 186. Incomplete customs declaration
Article 187. Periodic customs declaration
Article 188. Periodic customs declaration of goods of the Eurasian Economic Union imported to the territory of SEZ, free warehouse or exported from the territory of SEZ, free warehouse
Article 189. Temporary customs declaration
Article 190. Peculiarities of customs declaration of goods transported across the customs border of the Eurasian Economic Union in an unassembled or disassembled form, including in incomplete or uncompleted form
Article 191. Filling out a customs declaration by an official of customs authority
Chapter 19. RELEASE OF GOODS AND CUSTOMS OPERATIONS RELATED TO THE RELEASE OF GOODS
Article 192. General provisions on release of goods and procedure for performance of customs operations related to the release of goods and its cancellation
Article 193. Time period for release of goods
Article 194. Peculiarities of fulfillment of customs operations and the release of goods before filing a declaration of goods
Article 195. Peculiarities of the release of goods before completion of verification of customs, other documents and (or) information
Article 196. Peculiarities of the release of goods when a customs examination is appointed
Article 197. Peculiarities of the release of goods in revelation of administrative or criminal offenses
Article 198. Suspension of the time period for the release of goods containing intellectual property objects and resumption of the time period for the release of such goods
Article 199. Suspension of time period for the release of goods containing intellectual property objects that are not included in the unified customs register of intellectual property objects of the member states of the Eurasian Economic Union or the customs register of intellectual property objects of the Republic of Kazakhstan, and resumption of time period for the release of such goods
Article 200. Additional provisions related to protection of rights to intellectual property objects by customs authorities
Article 201. Refusal to release goods and procedure for fulfillment of customs operations related to the refusal to release goods
Article 202. Conditionally released goods
Article 203. Peculiarities of operations with conditionally released goods in subsoil use area (fuel and energy sector)
Chapter 20. CONVERSIO№ OF GOODS AND (OR) VEHICLES INTO THE STATE OWNERSHIP
Article 204. Conversion of goods and (or) vehicles into the state ownership
Article 205. Procedure for conversion of goods and (or) vehicles into the state ownership by a court decision
Article 206. Procedure of conversion into the state ownership of goods, placed under the customs procedure of abandoning in favor of the state
SECTION 4. CUSTOMS PROCEDURES CHAPTER 21. GENERAL PROVISIONS ON CUSTOMS PROCEDURES
Article 207. Application of customs procedures
Article 208. Placement of goods under customs procedure
Article 209. Completion, termination, suspension and resumption of customs procedure
Article 210. Extension of periods of validity of customs procedures
Article 211. Compliance with measures to protect the internal market, established in a different form than special, anti-dumping, countervailing duties and (or) other duties established in accordance with Article 50 of the Treaty on the Union, when placing goods under customs procedure
Article 212. Compliance with conditions for the use of goods in accordance with the declared customs procedure
Article 213. Consequences of seizure (arrest), confiscation or conversion into the state ownership of goods placed under the customs procedure, non-completion of customs procedure within the established time periods
CHAPTER 22. CUSTOMS PROCEDURE OF RELEASE FOR DOMESTIC CONSUMPTION
Article 214. Content and application of customs procedure of release for domestic consumption
Article 215. Conditions for placement of goods under the customs procedure of release for domestic consumption
Article 216. Incurrence and termination of obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of goods placed (placed) under customs procedure of release for domestic consumption, time period for their payment and calculation
Article 217. Peculiarities of incurrence and termination of obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties, time period for their payment and calculation in respect of goods, placed under the customs procedure of release for domestic consumption, with the release of goods before filing a declaration of goods
Article 218. Peculiarities of payment of import customs duties, taxes, special, anti-dumping, countervailing duties in relation to goods specified in paragraph 3 of Article 214 of this Code
Chapter 23. CUSTOMS PROCEDURE OF EXPORT
Article 219. Content and application of customs procedure of export
Article 220. Conditions for placement of goods under customs procedure of export
Article 221. Incurrence and termination of obligation to pay export customs duties in respect of goods placed under the customs procedure of export, time period of their payment and calculation
Chapter 24. CUSTOMS PROCEDURE OF CUSTOMS TRANSIT
Article 222. Content and application of customs procedure of customs transit
Article 223. Conditions for placement of goods under customs procedure of customs transit
Article 224. Time period of customs transit
Article 225. Place of delivery of goods. Change of the place of delivery of goods
Article 226. Security of fulfillment of obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties under the customs procedure of customs transit
Article 227. Peculiarities of confirming provision of security for fulfillment of obligation to pay customs duties and taxes under customs transit
Article 228. Unloading, reloading (transshipment) and other cargo operations with goods, as well as replacement of vehicles during transportation (movement) of goods in accordance with customs procedure of customs transit on the customs territory of the Eurasian Economic Union
Article 229. Measures taken in case of an accident, force majeure or other circumstances that arose during transportation (movement) of goods in accordance with the customs procedure of customs transit
Article 230. Obligations of the carrier when transporting (moving) goods in accordance with the customs procedure of customs transit
Article 231. Completion and termination of effect of customs procedure of customs transit
Article 232. Customs operations conducted after delivery of goods to the place of delivery of goods
Article 233. Incurrence and termination of obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods, placed under the customs procedure of customs transit, during transportation (movement) in the customs territory of the Eurasian Economic Union, time period for their payment and calculation
Article 234. Responsibility of persons for violation of customs procedure of customs transit
Chapter 25. CUSTOMS PROCEDURE OF CUSTOMS WAREHOUSE
Article 235. Content and application of customs procedure of customs warehouse
Article 236. Conditions for placement of goods under the customs procedure of customs warehouse and their use in accordance with such a customs procedure
Article 237. Period of validity of customs procedure of customs warehouse
Article 238. Operations performed with goods placed under the customs procedure of customs warehouse
Article 239. Storage of goods in a customs warehouse
Article 240. Goods that became unusable, damaged or defected during their storage in a customs warehouse
Article 241. Completion and termination of effect of customs procedure of customs warehouse
Article 242. Incurrence and termination of obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of goods placed (placed) under the customs procedure of customs warehouse, time period for their payment and calculation
Chapter 26. CUSTOMS PROCEDURE FOR PROCESSING IN CUSTOMS TERRITORY
Article 243. Content and application of customs procedure for processing in the customs territory
Article 244. Conditions for placement of the goods under the customs procedure for processing in the customs territory and their use in accordance with such a customs procedure
Article 245. Period of validity of customs procedure for processing in customs territory
Article 246. Operations on processing in customs territory of the Eurasian Economic Union
Article 247. Identification of foreign goods in products of their processing
Article 248. Document on conditions for processing of goods in the customs territory of the Eurasian Economic Union
Article 249. Standards of output of products of processing
Article 250. Waste, generated as a result of operations on processing in the customs territory of the Eurasian Economic Union, and production losses
Article 251. Residues of foreign goods, generated as a result of operations on processing in the customs territory of the Eurasian Economic Union
Article 252. Replacement of foreign goods by equivalent goods
Article 253. Completion, suspension and termination of customs procedure for processing in the customs territory
Article 254. Incurrence and termination of obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of goods being placed (placed) under the customs procedure for processing in the customs territory, time period of their payment and calculation
Article 255. Peculiarities of calculation and payment of import customs duties, taxes, special, anti-dumping, countervailing duties in respect of products of processing when they are placed under the customs procedure for release for domestic consumption
CHAPTER 27. CUSTOMS PROCEDURE FOR PROCESSING OUTSIDE CUSTOMS TERRITORY
Article 256. Content and application of customs procedure for processing outside the customs territory
Article 257. Conditions for placement of goods under customs procedure for processing outside the customs territory and their use in accordance with such a customs procedure
Article 258. Period of validity of the customs procedure for processing outside the customs territory
Article 259. Operations on processing outside the customs territory of the Eurasian Economic Union
Article 260. Identification of goods of the Eurasian Economic Union in the products of their processing
Article 261. Document on the conditions for processing of goods outside the customs territory of the Eurasian Economic Union
Article 262. Standards of output of products of processing
Article 263. Replacement of products of processing by equivalent foreign goods
Article 264. Completion and termination of customs procedure for processing outside the customs territory
Article 265. Incurrence and termination of obligation to pay export customs duties in respect of goods of the Eurasian Economic Union placed (placed) under the customs procedure for processing outside the customs territory, time period for their payment and calculation
Article 266. Peculiarities of calculation and payment of import customs duties and taxes in respect of products of processing when they are placed under the customs procedure for release for domestic consumption
Article 267. Peculiarities of calculation and payment of export customs duties in respect of goods not subject to operations on processing outside the customs territory of the Eurasian Economic Union and products of processing when they are placed under the customs procedure for export
CHAPTER 28. CUSTOMS PROCEDURE FOR PROCESSING FOR DOMESTIC CONSUMPTION
Article 268. Content and application of customs procedure for processing for domestic consumption
Article 269. Conditions for placement of goods under the customs procedure for processing for domestic consumption and their use in accordance with such a customs procedure
Article 270. Period of validity of customs procedure for processing for domestic consumption
Article 271. Operations on processing for domestic consumption
Article 273. Document on the conditions for processing of goods for domestic consumption
Article 274. Standards of output of products of processing
Article 275. Wastes, generated as a result of operations on processing for domestic consumption, and production losses
Article 276. Residues of foreign goods generated as a result of operations on processing for domestic consumption
Article 277. Completion, suspension and termination of the customs procedure for processing for domestic consumption
Article 278. Incurrence and termination of obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of goods, placed (placed) under the customs procedure for processing for domestic consumption, time period of their payment and calculation
Article 279. Peculiarities of calculation and payment of import customs duties, taxes, special, anti-dumping, countervailing duties in respect of products of processing when placed under the customs procedure for release for domestic consumption
Article 280. Peculiarities of payment of taxes, special, anti-dumping, countervailing duties in respect of foreign goods that have not undergone operations on processing, residues and wastes, generated as a result of operations on processing for domestic consumption, when they are placed under the customs procedure for release for domestic consumption
CHAPTER 29. CUSTOMS PROCEDURE OF FREE CUSTOMS ZONE
Article 281. Content and application of the customs procedure of free customs zone
Article 282. Conditions for placement of goods under the customs procedure of a free customs zone and their use in accordance with such a customs procedure
Article 283. Territory of SEZ and customs operations, performed on the territory of SEZ
Article 284. Peculiarities of placement under customs procedure of free customs zone of goods, imported into the territory of port SEZ or logistic SEZ
Article 285. Actions, performed in respect of goods, placed under the customs procedure of free customs zone and in respect of goods, manufactured (received) from goods, placed under the customs procedure of free customs zone
Article 286. Identification of foreign goods, placed under the customs procedure of a free customs zone in goods, manufactured (received) from foreign goods, placed under the customs procedure of a free customs zone
Article 287. Completion and termination of the effect of customs procedure of free customs zone
Article 288. Incurrence and termination of obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods, placed under the customs procedure of the free customs zone, time period of their payment and calculation
Article 289. Peculiarities of calculation and payment of import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods, placed under the customs procedure of the free customs zone and goods, manufactured (received) from goods, placed under the customs procedure of the free customs zone, when they are placed under separate customs procedures
Article 290. Determination of status of goods, manufactured (received) from foreign goods, placed under the customs procedure of the free customs zone
Article 291. Peculiarities of application of the customs procedure of the free customs zone in the SEZ, the borders of which fully or partially coincide with the sections of the customs border of the Eurasian Economic Union
CHAPTER 30. CUSTOMS PROCEDURE OF FREE WAREHOUSE
Article 292. Content and application of customs procedure of free warehouse
Article 293. Conditions for placement of goods under customs procedure of a free warehouse and their use in accordance with such a customs procedure
Article 294. Actions carried out in respect of goods, placed under the customs procedure of a free warehouse and in respect of goods, manufactured (received) from goods, placed under the customs procedure of a free warehouse
Article 295. Identification of foreign goods, placed under the customs procedure of a free warehouse in the goods, manufactured (received) from foreign goods, placed under the customs procedure of a free warehouse
Article 296. Completion and termination of the effect of the customs procedure of a free warehouse
Article 297. Incurrence and termination of obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods, placed (placed) under the customs procedure of a free warehouse, time period of their payment and calculation
Article 298. Peculiarities of calculation and payment of import customs duties, taxes, special, anti-dumping, countervailing duties when placing goods, placed under the customs procedure of a free warehouse, and goods, manufactured (received) from foreign goods, placed under the customs procedure of a free warehouse, under separate customs procedures
Article 299. Determination of the status of goods, manufactured (received) from foreign goods, placed under the customs procedure of a free warehouse
CHAPTER 31. CUSTOMS PROCEDURE OF TEMPORARY IMPORTATION (ADMISSION)
Article 300. Content and application of customs procedure of temporary importation (admission)
Article 301. Conditions for placing goods under the customs procedure of temporary importation (admission) and their use in accordance with such a customs procedure
Article 302. Period of validity of the customs procedure of temporary importation (admission)
Article 303. Restrictions on possession and use of temporarily imported goods
Article 304. Peculiarities of calculation and payment of import customs duties and taxes when applying the customs procedure of temporary importation (admission)
Article 305. Completion, suspension and termination of the effect of the customs procedure of temporary importation (admission)
Article 306. Incurrence and termination of obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of goods, placed (placed) under the customs procedure of temporary importation (admission), time period of their payment and calculation
Article 307. Peculiarities of calculation and payment of import customs duties, taxes, special, anti-dumping, countervailing duties in respect of temporarily imported goods when they are placed under the customs procedure of release for domestic consumption
CHAPTER 32. CUSTOMS PROCEDURE OF TEMPORARY EXPORTATION
Article 308. Content and application of customs procedure of temporary exportation
Article 309. Conditions for placement of goods under the customs procedure of temporary exportation and their use in accordance with such a customs procedure
Article 310. Period of validity of the customs procedure of temporary exportation
Article 311. Restrictions on the use and disposal of temporarily exported goods
Article 312. Completion and termination of customs procedure of temporary exportation
Article 313. Incurrence and termination of obligation to pay export customs duties in respect of goods, placed (placed) under the customs procedure of temporary exportation, time period for their payment and calculation
Article 314. Peculiarities of calculation and payment of export customs duties in relation to temporarily exported goods when they are placed under the customs procedure of export
Article 315. Peculiarities of calculation and payment of export customs duties when placing goods under the customs procedure of export in respect of which the effect of customs procedure of temporary exportation is terminated
CHAPTER 33. CUSTOMS PROCEDURE OF REIMPORT
Article 316. Content and application of customs procedure of re-import
Article 317. Conditions for placing goods under customs procedure of re-import
Article 318. Offset (repayment) of amounts of export customs duties
Chapter 34. CUSTOMS PROCEDURE OF RE-EXPORT
Article 319. Content and application of customs procedure of re-export
Article 320. Conditions for placing goods under customs procedure of re-export
Article 321. Actions with goods, placed under customs procedure of re-export
Article 322. Incurrence and termination of obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods, placed (placed) under the customs procedure of re-export, time period of their payment and calculation
Article 323. Offset (repayment) of amounts of import customs duties, taxes, special, anti-dumping, countervailing duties
Chapter 35. CUSTOMS PROCEDURE OF DUTY-FREE TRADE
Article 324. Content and application of customs procedure of duty-free trade
Article 325. Conditions for placement of goods under customs procedure of duty-free trade and their use in accordance with such a customs procedure
Article 326. Condition for sale of certain categories of goods, placed under the customs procedure of duty-free trade, in duty free stores
Article 327. Completion and termination of effect of customs procedure of duty-free trade
Article 328. Incurrence and termination of obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in relation to foreign goods, placed (placed) under customs procedure of duty-free trade, time period for their payment and calculation
CHAPTER 36. CUSTOMS PROCEDURE OF DESTRUCTION
Article 329. Content and application of customs procedure of destruction
Article 330. Conditions for placement of goods under customs procedure of destruction
Article 331. Peculiarities of application of customs procedure of destruction
Article 332. Completion of customs procedure of destruction
CHAPTER 37. CUSTOMS PROCEDURE OF ABANDONING IN FAVOR OF THE STATE
Article 333. Content and application of customs procedure of abandoning in favor of the state
Article 334. Conditions for placing goods under customs procedure of abandoning in favor of the state
Article 335. Completion of customs procedure of abandoning in favor of the state and procedure of abandoning from goods in favor of the state
Chapter 38. SPECIAL CUSTOMS PROCEDURE
Article 336. Content and application of special customs procedure
Article 337. Conditions for placement under special customs procedure and procedure for applying a special customs procedure, depending on categories of goods for which it is applied
SECTION 5. PECULIARITIES OF ORDER AND CONDITIONS OF MOVEMENT OF SEPARATE CATEGORIES OF GOODS ACROSS CUSTOMS BORDER OF THE EURASIAN ECONOMIC UNION
Chapter 39. PECULIARITIES OF ORDER AND CONDITIONS OF MOVEMENT OF GOODS FOR PERSONAL USE ACROSS CUSTOMS BORDER OF THE EURASIAN ECONOMIC UNION
Article 338. Definitions used in this chapter
For the purposes of this chapter, the following definitions shall be used:
Article 339. General provisions on procedure and conditions for movement of goods for personal use across the customs border of the Eurasian Economic Union
Article 340. Application of double corridor system for movement of goods for personal use across customs border of the Eurasian Economic Union
Article 341. Customs operations, performed in relation to goods for personal use
Article 342. Temporary storage of goods for personal use
Article 343. Customs declaration of goods for personal use
Article 344. Submission of documents for customs declaration of goods for personal use
Article 345. Release of goods for personal use
Article 346. Peculiarities of application of customs procedure of customs transit in respect of goods for personal use, moved in escorted luggage
Article 347. Temporary importation of vehicles for personal use
Article 348. Temporary exportation of goods for personal use by individuals
Article 349. Application of customs payments in respect of goods for personal use
Article 350. Value of goods for personal use
Article 351. Incurrence and termination of obligation to pay customs duties and taxes in respect of goods for personal use being imported (imported) into the customs territory of the Eurasian Economic Union, except for goods for personal use sent in international postal items, time period for their payment and calculation
Article 352. Incurrence and termination of obligation to pay customs duties and taxes in respect of goods for personal use being imported (imported) into the customs territory of the Eurasian Economic Union, sent by international postal items, time period for their payment and calculation
Article 353. Fulfillment of obligation to pay customs duties and taxes in respect of goods for personal use and procedure for collection of such customs duties and taxes
Article 354. Security of fulfillment of obligation to pay customs duties and taxes in respect of goods for personal use
CHAPTER 40. PECULIARITIES OF PROCEDURE AND CONDITIONS OF MOVEMENT OF VEHICLES OF INTERNATIONAL TRANSPORTATION ACROSS CUSTOMS BORDER OF THE EURASIAN ECONOMIC UNION
Article 355. General provisions on procedure and conditions of movement of vehicles of international transportation across the customs border of the Eurasian Economic Union
Article 356. Conditions of importation of temporarily imported vehicles of international transportation into the customs territory of the Eurasian Economic Union
Article 357. Period of stay in the customs territory of the Eurasian Economic Union of temporarily imported vehicles of international transportation
Article 358. Conditions of location and use of temporarily imported vehicles of international transportation in the customs territory of the Eurasian Economic Union
Article 359. Conditions of exportation of temporarily exported vehicles of international transportation from the customs territory of the Eurasian Economic Union and location outside the customs territory of the Eurasian Economic Union
Article 360. Conditions of use of temporarily exported vehicles of international transportation outside the customs territory of the Eurasian Economic Union
Article 361. Customs declaration and release of vehicles of international transportation
Article 362. Incurrence and termination of obligation to pay import customs duties and taxes, special, antidumping, countervailing duties in respect of temporarily imported vehicles of international transportation, time period for payment and calculation
Article 363. Incurrence and termination of obligation to pay export customs duties in respect of temporarily exported vehicles of international transportation, time period for their payment and calculation
Chapter 41. PROCEDURE AND CONDITIONS OF MOVEMENT OF SUPPLIES ACROSS THE CUSTOMS BORDER OF THE EURASIAN ECONOMIC UNION
Article 364. General provisions on procedure and conditions of movement of supplies across the customs border of the Eurasian Economic Union
Article 365. Peculiarities of customs operations in respect of supplies
Article 366. Use of supplies in the customs territory of the Eurasian Economic Union
Article 367. Incurrence and termination of obligation to pay import customs duties, taxes, special, antidumping, countervailing duties in relation to foreign goods, declared (released) as supplies, time period for their payment and calculation
Chapter 42. PECULIARITIES OF PROCEDURE AND CONDITIONS OF MOVEMENT OF INTERNATIONAL POSTAL ITEMS AND GOODS SENT IN THEM ACROSS THE CUSTOMS BORDER OF THE EURASIAN ECONOMIC UNION
Article 368. Peculiarities of shipment of goods in international postal items
Article 369. Peculiarities of customs operations in respect of international postal items and goods sent in international postal items
Article 370. Peculiarities of application of customs procedure of customs transit in relation to international postal items
Article 371. Incurrence and termination of obligation to pay import customs duties, taxes for a designated postal operator in respect of international postal items when they are placed in the customs control zone of a place (institution) of international postal exchange, time period for their payment and calculation
Chapter 43. PROCEDURE AND CONDITIONS FOR MOVEMENT OF GOODS, MOVED BY PIPELINE TRANSPORT OR POWER TRANSMISSION LINES, ACROSS CUSTOMS BORDER OF THE EURASIAN ECONOMIC UNION
Article 372. General provisions on procedure and conditions of movement of goods, moved by pipeline transport or power transmission lines across the customs border of the Eurasian Economic Union
Article 373. Peculiarities of importation into customs territory of the Eurasian Economic Union, exportation from customs territory of the Eurasian Economic Union and customs declaration of goods, moved by pipeline transport
Article 374. Peculiarities of importation into customs territory of the Eurasian Economic Union, exportation from customs territory of the Eurasian Economic Union and customs declaration of goods, moved by power transmission lines
Article 375. Use of readings of metering devices of goods, moved by pipeline transport or by power transmission lines
Article 376. Identification of goods, moved by pipeline transport or by power transmission lines
Article 377. Peculiarities of application of customs procedure of customs transit for goods, moved by pipeline transport
Article 378. Incurrence and termination of obligations to pay customs duties, taxes, special, antidumping, countervailing duties in respect of goods, moved by pipeline transport, placed (placed) under the customs procedure of customs transit, time period for their payment and calculation
Chapter 44. PROCEDURE AND CONDITIONS FOR MOVEMENT OF GOODS BY CERTAIN CATEGORIES OF PERSONS, DIPLOMATIC MAIL AND CONSULAR VALISE ACROSS CUSTOMS BORDER OF THE EURASIAN ECONOMIC UNION
Article 379. General provisions on peculiarities of procedure and conditions for movement of goods by certain categories of persons across the customs border of the Eurasian Economic Union
Article 380. Placement of goods, intended for official use by diplomatic representative offices and consular institutions, international organizations or their representative offices, missions of states in international organizations, other organizations or their representative offices within the territory of the Republic of Kazakhstan, under the customs procedures
Article 381. Conditions of movement of goods across the customs border of the Eurasian Economic Union by the heads of diplomatic missions, consular institutions, members of the diplomatic staff of diplomatic missions, consular officials of consular institutions and members of their families
Article 382. Conditions for movement of goods across the customs border of the Eurasian Economic Union by members of administrative and technical staff of diplomatic missions, consular officials of consular institutions, employees of the staff of consular institutions and members of their families
Article 383. Importation into the customs territory of the Eurasian Economic Union of goods by representatives and members of delegations of states that are not members of the Eurasian Economic Union
Article 384. Movement of diplomatic mail and consular valise across the customs border of the Eurasian Economic Union
Chapter 45. PECULIARITIES OF PROCEDURE AND CONDITIONS FOR MOVEMENT OF GOODS ACROSS THE CUSTOMS BORDER OF THE EURASIAN ECONOMIC UNION, TRANSPORTED (MOVED) FROM ONE PART OF THE CUSTOMS TERRITORY OF THE EURASIAN ECONOMIC UNION TO ANOTHER PART OF THE CUSTOMS TERRITORY OF THE EURASIAN ECONOMIC UNION THROUGH THE TERRITORIES OF STATES THAT ARE NOT MEMBERS OF THE EURASIAN ECONOMIC UNION, AND (OR) BY THE SEA
Article 385. General provisions on movement of goods across the customs border of the Eurasian Economic Union transported (moved) from one part of the customs territory of the Eurasian Economic Union to another part of the customs territory of the Eurasian Economic Union through the territories of states that are not members of the Eurasian Economic Union, and (or) by the sea
Article 386. Peculiarities of customs operations in respect of goods, transported across territories of states that are not members of the Eurasian Economic Union, and (or) by the sea, without placement under customs procedure of customs transit, and the status of such goods
Article 387. Peculiarities of application, completion and termination of the effect of the customs procedure of customs transit in respect of goods of the Eurasian Economic Union, transported from one part of the customs territory of the Eurasian Economic Union to another part of the customs territory of the Eurasian Economic Union through territories of states that are not members of the Eurasian Economic Union, and (or) by the sea
Article 388. Peculiarities of application, completion and termination of the effect of customs procedure of customs transit in respect of certain categories of foreign goods, transported from one part of the customs territory of the Eurasian Economic Union to another part of the customs territory of the Eurasian Economic Union through the territories of states that are not members of the Eurasian Economic Union, and (or) by the sea
Article 389. Peculiarities of application, completion and termination of customs procedure of customs transit in respect of foreign goods, placed under customs procedure of temporary importation (admission), transported (moved) from one part of the customs territory of the Eurasian Economic Union to another part of the customs territory of the Eurasian Economic Union through the territories of states that are not members of the Eurasian Economic Union, and (or) by the sea
Article 390. Unloading, reloading (transshipment) and other cargo operations with goods of the Eurasian Economic Union, as well as replacement of vehicles for transportation (movement) of goods of the Eurasian Economic Union from one part of the customs territory of the Eurasian Economic Union to another part of the customs territory of the Eurasian Economic Union through the territories of states that are not members of the Eurasian Economic Union, and (or) by the sea in accordance with the customs procedure of customs transit
Article 391. Responsibilities of carrier and forwarder during transportation (movement) of goods from one part of the customs territory of the Eurasian Economic Union to another part of the customs territory of the Eurasian Economic Union through the territories of states that are not members of the Eurasian Economic Union, and (or) by the sea in accordance with the customs procedure of customs transit
Article 392. Incurrence and termination of obligation to pay export customs duties in respect of goods of the Eurasian Economic Union to be placed (placed) under customs procedure of customs transit, time period for their payment and calculation
SECTION 6. CONDUCT OF CUSTOMS CONTROL
Chapter 46. GENERAL PROVISIONS FOR CONDUCT OF CUSTOMS CONTROL
Article 393. Conduct of customs control
Article 394. Objects of customs control
Article 395. Customs control over compliance with conditions of use of goods in accordance with customs procedure
Article 396. Peculiarities of conduct of customs control of the customs value of goods
Article 397. Peculiarities of customs control of origin of goods
Article 398. Control over payment of customs duties, customs fees, taxes, special, antidumping, countervailing duties, penalties, interest
Article 399. Peculiarities of calculation of customs duties, taxes, special, antidumping, countervailing duties in the case when the customs authority, during the conduct of customs control after release of goods, was not provided with documents, confirming data stated in the customs declaration
Article 400. Peculiarities of customs control after release of goods in respect of conditionally released goods
Article 401. Peculiarities of customs control in respect of goods sent in international postal items
Article 402. Interaction between customs authorities and other state bodies of the Republic of Kazakhstan, carrying out state control (supervision) in the customs border of the Eurasian Economic Union
Article 403. Interaction of customs authorities with other state bodies of the Republic of Kazakhstan
Article 404. Customs control zones
Article 405. Storage of documents required for customs control
Article 406. Exemption from application of certain forms of customs control by customs authorities
Chapter 47. FORMS OF CUSTOMS CONTROL AND THEIR APPLICATION
Article 407. Forms of customs control
Article 408. Receipt of explanations
Article 409. Verification of customs and other documents and (or) information
Article 410. Verification of customs and other documents and (or) information, initiated before the release of goods
Article 411. Verification of customs and other documents and (or) information, initiated after the release of goods, and in other cases
Article 412. Customs inspection
Article 413. Customs examination
Article 414. Personal customs examination
Article 415. Customs inspection of premises and territories
Article 416. Customs inspection
Article 417. A desk customs inspection
Article 418. Field customs inspection
Article 419. The order of delivery and execution of notification about results of inspection
Article 420. Access of officials of customs and other state bodies of the Republic of Kazakhstan to the object of the audited entity to conduct a field customs inspection
Article 421. Rights and obligations of officials of customs authority during customs inspection
Article 422. Rights and obligations of the audited entity during customs inspection
Article 423. Submission of documents and information, required to conduct customs inspection
Chapter 48. MEASURES, ENSURING THE CONDUCT OF CUSTOMS CONTROL, AND THEIR APPLICATION
Article 424. Measures, ensuring the conduct of customs control
Article 425. Oral questioning
Article 426. Request, requirement and receipt by customs authorities of documents and (or) information, required for the conduct of customs control
Article 427. Identification of goods, documents, vehicles, as well as premises and other places
Article 428. Use of technical means of customs control, other technical means, water vessels and aircraft of customs authorities
Article 429. Customs escort
Article 430. Route of transportation of goods
Article 431. Accounting of goods that are under customs control, and customs operations, carried out with them
Article 432. Participation of an expert in customs control
Article 433. Involvement of specialists and experts from other state bodies of the Republic of Kazakhstan to assist in the conduct of customs control
Article 434. Cargo and other operations in relation to goods and vehicles necessary to conduct a customs control
Article 435. Customs supervision
Article 436. Inspection of availability of accounting system of goods and maintenance of accounting of goods
Article 437. Electronic customs escort
Chapter 49. INFORMATION SYSTEMS AND INFORMATION AND COMMUNICATION TECHNOLOGIES, USED BY CUSTOMS AUTHORITIES
Article 438. Information systems and information and communication technologies, used by customs authorities
Article 439. Software products, owned by declarants and persons, carrying out activity in customs area
Article 440. Information resources of customs authorities
Article 441. Protection of information and rights of persons involved in information processes and informatization
Chapter 50. INFORMATIONAL AND OTHER INTERACTION OF CUSTOMS AUTHORITIES WITH CUSTOMS AUTHORITIES OF OTHER STATES AND WITH INTERNATIONAL ORGANIZATIONS
Article 442. Interaction of customs authorities with customs authorities of other member states of the Eurasian Economic Union within the Eurasian Economic Union
Article 443. Interaction and cooperation of customs authorities with customs and other authorities of states that are not members of the Eurasian Economic Union and international organizations
Article 444. Exchange of information between customs authorities of member states of the Eurasian Economic Union on a regular basis
Article 445. Procedure for sending by the customs authorities of requests to the customs authorities of other member states of the Eurasian Economic Union to provide copies of documents and (or) information and execution of such requests, received from customs authorities of member states of the Eurasian Economic Union
Article 446. Sending of information by customs authority to customs authority of another member state of the Eurasian Economic Union
Article 447. Mutual administrative assistance
Article 448. Access to places of installation of metering devices of goods, transported by pipeline transport or power transmission lines
Article 449. Use of information obtained in the framework of cooperation between customs authorities of member states of the Eurasian Economic Union
Chapter 51. RISK MANAGEMENT SYSTEM USED BY CUSTOMS AUTHORITIES
Article 450. General provisions
Article 451. Use of risk management system by customs authorities
Article 452. Organization of risk management process by customs authorities
Chapter 52. DETENTION OF GOODS AND DOCUMENTS FOR THEM BY CUSTOMS AUTHORITIES
Article 453. Detention and storage of goods and documents for them by customs authorities
Article 454. Shelf life of detained goods and documents for them
Article 455. Return of detained goods and documents for them
Article 456. Actions with the detained goods, the shelf life of which had expired
Article 457. Disposal of amounts received from sales of detained goods, the shelf life of which had expired
Chapter 53. MEASURES TO PROTECT RIGHTS OF HOLDERS OF INTELLECTUAL PROPERTY OBJECTS, TAKEN BY CUSTOMS AUTHORITIES
Article 458. General provisions on measures to protect the rights of the rights holders to intellectual property objects, taken by customs authorities
Article 459. A unified customs register of intellectual property objects of member states of the Eurasian Economic Union
Article 460. Customs register of intellectual property objects of the Republic of Kazakhstan
Article 461. Procedure of inclusion of intellectual property objects into customs register
Article 462. Procedure for extension of time period for protection of rights to intellectual property objects
Article 463. Reasons for exclusion of intellectual property objects from the customs register and notification about such exclusion
Article 464. Time period for protection of rights to intellectual property objects by customs authorities
Chapter 54. CUSTOMS EXAMINATION APPOINTED BY CUSTOMS AUTHORITIES
Article 465. Concepts used in this Chapter
Article 466. Appointment and conduct of customs examination
Article 467. Order of attraction of an expert (specialist), who is not an officer of customs authorities, to conduct a customs examination
Article 468. Time period and procedure of conduct of customs examination
Article 469. Conclusion of customs expert (expert)
Article 470. Additional and repeated customs examination
Article 471. Selection of samples and (or) samplings of goods, withdrawal of customs, transport (traffic), commercial and other documents, identification means of such goods and documents for customs examination
Article 472. Rights and obligations of customs expert (expert) during the conduct of customs examination
Article 473. Rights of declarant, other person, possessing powers in respect of goods upon appointment and conduct of customs examination
Article 474. Cooperation in expert activity area
Chapter 55. PROCEDURE FOR APPEAL OF NOTIFICATION ABOUT RESULTS OF INSPECTION AND (OR) NOTIFICATION ABOUT ELIMINATION OF VIOLATIONS
Article 475. Right to appeal
Article 476. Procedure and time period for filing a complaint
Article 477. Form and content of a complaint
Article 478. Refusal to consider a complaint
Article 479. Order of consideration of complaint
Article 480. Decision on the results of consideration of complaint
Article 481. Suspension and (or) extension of time period for consideration of complaint
Article 482. Form and content of decision of the authorized body
Article 483. Consequences of filing a complaint (application) to the authorized body or court
SECTION 7. PECULIARITIES OF ACTIVITY OF PERSONS IN CUSTOMS AREA. THE AUTHORIZED ECONOMIC OPERATOR
Chapter 56. GENERAL PROVISIONS ON PECULIARITIES OF ACTIVITIES OF PERSONS IN CUSTOMS AREA
Article 484. Peculiarities of activity of persons in customs area
Article 485. Registers of persons performing activities in customs area
Article 486. Security of fulfillment of obligations of legal entity, performing activity in customs area
Article 487. Liability of legal entities, performing activities in customs area
Chapter 57. CUSTOMS REPRESENTATIVE
Article 488. Activity of customs representative
Article 489. Conditions for inclusion in customs representatives register
Article 490. Order of inclusion in the register of customs representatives
Article 491. The grounds and procedure for suspension and resumption of activities of persons, included in customs representatives register
Article 492. Grounds for exclusion from customs representatives register
Article 493. Rights of customs representative
Article 494. Obligations of customs representative
Chapter 57. CUSTOMS REPRESENTATIVE
Article 488. Activity of customs representative
Article 489. Conditions for inclusion in customs representatives register
Article 490. Order of inclusion in customs representatives register
Article 491. Grounds and procedure for suspension and resumption of activities of persons, included in customs representatives register
Article 492. Grounds for exclusion from customs representatives register
Article 493. Rights of customs representative
Article 494. Obligations of customs representative
Chapter 58. CUSTOMS CARRIER
Article 495. Activity of customs carrier
Article 496. Conditions for inclusion in register of customs carriers
Article 497. Order of inclusion in register of customs carriers
Article 498. Grounds and procedure for suspension and resumption of activities of persons, included in register of customs carriers
Article 499. Grounds for exclusion from register of customs carriers
Article 500. Obligations of customs carrier
Chapter 59. OWNER OF TEMPORARY STORAGE WAREHOUSE
Article 501. Activity of owner of temporary storage warehouse
Article 502. Temporary storage warehouses
Article 503. Conditions for inclusion in register of owners of temporary storage warehouses
Article 504. Order of inclusion in register of owners of temporary storage warehouses
Article 505. Suspension and resumption of activities of owner of a temporary storage warehouse
Article 506. Grounds for exclusion from register of owners of temporary storage warehouses
Article 507. Obligations of owner of temporary storage warehouse
Chapter 60. OWNER OF CUSTOMS WAREHOUSE
Article 508. Activity of owner of customs warehouse
Article 509. Customs warehouses and their types
Article 510. Conditions of inclusion in register of owners of customs warehouses
Article 511. Order of inclusion in register of owners of customs warehouses
Article 512. Suspension and resumption of activities of owner of customs warehouse
Article 513. Grounds for exclusion from register of owners of customs warehouses
Article 514. Obligations of owner of customs warehouse
Chapter 61. OWNER OF A FREE WAREHOUSE
Article 515. Activity of owner of a free warehouse
Article 516. Free warehouses
Article 517. Conditions for inclusion in register of owners of free warehouses
Article 518. Order of inclusion in register of owners of free warehouses
Article 519. Suspension and resumption of activities of a legal entity as owner of a free warehouse
Article 520. Grounds for exclusion from register of owners of free warehouses
Article 521. Obligations of owner of a free warehouse
Chapter 62. OWNER OF DUTY FREE SHOP
Article 522. Activity of owner of duty free shop
Article 523. Duty free shops
Article 524. Conditions for inclusion in register of owners of duty free shops
Article 525. Order of inclusion in register of owners of duty free shops
Article 526. Suspension of activities of owner of duty free shop
Article 527. Grounds for exclusion from register of owners of duty free shops
Article 528. Obligations of owner of duty free shop
Chapter 63. AN AUTHORIZED ECONOMIC OPERATOR
Article 529. An authorized economic operator
Article 530. Register of authorized economic operators
Article 531. Certificate of inclusion in register of authorized economic operators and its types
Article 532. Conditions for inclusion in register of authorized economic operators
Article 533. Order of inclusion in register of authorized economic operators
Article 534. Suspension, resumption of effect of certificate and grounds for exclusion from register of authorized economic operators
Article 535. Security of fulfillment of obligations of authorized economic operator
Article 536. Special simplifications, provided to authorized economic operator
Article 537. Performance of customs operations as a matter of priority
Article 539. Peculiarities of completion of effect of customs procedure of customs transit during delivery of goods in the customs control zone, created in buildings, premises (parts of premises) and (or) open areas (parts of open areas) of authorized economic operator
Article 540. Peculiarities of performance of customs operations and release of goods before submission of declaration on goods, the declarant of which will be the authorized economic operator
Article 541. Obligations of an authorized economic operator
Article 542. Interaction between customs authorities and authorized economic operators
Article 543. Responsibility of an authorized economic operator
SECTION 8. FINAL AND TRANSITIONAL PROVISIONS
Article 544. Order of entry into force of this Code
Article 545. General transitional provisions
Article 546. Transitional provisions on submission of preliminary information to customs authorities
Article 547. Transitional provisions on application of the rules of determination of origin of imported goods
Article 548. Transitional provisions to article 65 of this Code
Article 549. Transitional provisions to article 78 of this Code
Article 550. Transitional provisions on period of limitations for customs duties, customs fees, taxes, penalties, interest
Article 551. Transitional provisions on period of limitations for special, antidumping, countervailing duties, penalties, interest
Article 552. Transitional provisions to article 92 of this Code
Article 553. Transitional provisions on peculiarities of performance of customs operations
Article 554. Transitional provisions in respect of certain categories of conditionally released goods
Article 555. Transitional provisions on registration of certificate of security
Article 556. Transitional provisions on application of customs procedures
Article 557. Transitional provisions on application of customs procedure of temporary importation (admission)
Article 558. Transitional provisions on peculiarities of application of customs procedure of free customs zone
Article 559. Transitional provisions on peculiarities of application of customs procedure of free warehouse
Article 560. Transitional provisions in respect of goods for personal use and supplies
Article 561. Transitional provisions in respect of vehicles of international transportation
Article 562. Transitional provisions on performance of customs procedures when transporting goods by pipeline transport or by power transmission lines
Article 563. Transitional provisions on legal relations arising in subsurface use area (fuel-energy sector)
Article 564. Transitional provisions to paragraph 3 of subparagraph 2) of part one of paragraph 2 of article 125 of this Code
Article 565. Transitional provisions to article 437 of this Code
Article 566. Transitional provisions to article 444 of this Code
Article 567. Transitional provisions to articles 445 and 447 of this Code
Article 568. Transitional provisions in relation to application of article 459 of this Code
Article 569. Transitional provisions in relation to legal entities, carrying out activities in customs area
Article 570. Transitional provisions in relation to authorized economic operators