Customs procedures and their types

Customs procedures play an important role in the customs sphere. 17 customs procedures are applied to goods related to the purpose of the availability and use of goods in the customs territory of the Eurasian Economic Union, their export from the customs territory of the Eurasian Economic Union and (or) their location and use outside the customs territory of the Eurasian Economic Union.

For many years, goods have been transported through Dostyk customs in the direction of transit, in a percentage of 99.9%.

Currently, through the customs post "Temirzhol" of the Department of State Revenue in the Almaty region, goods are processed according to several customs procedures:

- release for domestic consumption;

- export;

- customs transit;

- temporary import (dispatch);

- temporary removal;

- reimport;

- re-export.

Of the above customs procedures, customs transit and release procedures for domestic consumption are actively applied at the Temirzhol customs post. Let's briefly comment on these procedures:

1. The customs procedure of release for domestic consumption is a customs procedure applied to foreign goods, according to which the goods are located and used in the customs territory of the Eurasian Economic Union without restrictions on possession, use and (or) disposal of them provided for by the customs legislation of the Eurasian Economic Union in respect of foreign goods, unless otherwise established by the Code.

The conditions for placing goods under the customs procedure of release for domestic consumption are:

1) payment of import customs duties and taxes in accordance with this Code;

2) payment of special, anti-dumping, countervailing duties in accordance with the Code;

3) compliance with prohibitions and restrictions in accordance with Article 8 of the Code;

4) compliance with internal market protection measures established in a form other than special, anti-dumping, countervailing duties and (or) other duties established in accordance with Article 50 of the Treaty on the Union.

The declarant is obliged to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of goods placed under the customs procedure of release for domestic consumption from the moment the customs body registers the goods declaration.

2. Customs procedure of customs transit is a customs procedure in accordance with which goods are transported (transported) from the customs body of departure to the customs body of destination without payment of customs duties, taxes, special, anti-dumping, countervailing duties, subject to the conditions of placing goods under this customs procedure.

The customs procedure of customs transit is applied:

1) from the customs authority at the place of arrival to the customs authority at the place of departure;

2) from the customs authority at the place of arrival to the internal customs authority;

3) from the internal customs authority to the customs authority at the place of departure;

4) from one internal customs body to another internal customs body;

5) between customs authorities through the territories of states that are not members of the Eurasian Economic Union, and (or) by sea.

If we conduct a brief examination and analysis of these procedures for 2020-2021, the following indicators have been achieved.

Plan january-december 2021	Fact as of 01.01.2022	From the plan for january-december 2021 года		Fact for january-december 2020г	Compared to the same period last year
		deviations (fact- plan)	versions %		versions	growth rate %
19 753 455	15 404 849	-4 348 606	78,0	1 357 233	14 047 616	1 135,0

The total amount of recovered TPINS for 2021 (by unloading Oracle BI) amounted to 25 billion 84 million 824 thousand tenge, which is 892% more compared to the same period in 2020. (2 billion 811 million 847 thousand tenge - for 12 months of 2020.)

In 2021, 5,398 vehicles were produced under the IM-40 procedure, with a total net weight of 92 million 669 thousand tons, with a statistical value of 542 million 20 thousand US dollars. In comparison with the same period in 2020, an increase of 585.5% (922 vehicles for 2020), while an increase in weight by 329%, the statistical cost by 1426%.

For 12 months of 2021, adjustments were made to the customs value with additional charges for the total amount of TPiN 133 million 777 thousand tenge (the average recovery from the 1st CCC is 739 thousand tenge) for the triggered stomost SUR in respect of 181 DT.

Quantity adjustment of customs value for 2021	The total amount of Customs duty and taxes on the adjustment of the customs value in tenge	Average recovery from the 1st Adjustment of the customs value in tenge
181	133 776 939,39	739 099

For 12 months of 2021, a total of 5,309 DT were issued, (IM40-5286 DT, EK10-17 DT, EK31-6 DT) in comparison with the same period, there is an increase in issued DT by 495%, for 12 months of 2020, a total of 872 DT were issued.

 

Customs procedures	Number of goods declaration for 2021	Number of goods declaration for 2020	Deviations +/-	Deviations %
ИМ-40	5286	866	+4420	+610,39%
ЭК 10	17	4	+13	+ 425%
ЭК 23	0	1	-1	-100%
ЭК-31	6	0	+6	+100%
ИМ-60	0	1	-1	-100%
This is the goods declaration	5309	872	+4437	+608,83 %

Information on transit declarations

For 12 months of 2021, 186,088 transit declarations were issued, for (2020 – 178,909), compared to the same period last year, there is an increase of 7,179 TD or 4%.

The number of railway vehicles issued in 2021 amounted to 183,901, 176,731 vehicles were issued in 2020, an increase of 7,170 vehicles or 4% is observed compared to the same period last year.

The total amount of trade turnover for the analyzed period in value terms amounted to 26,494,026 thousand US dollars, for the same period last year the amount of trade turnover amounted to 22,522,566 thousand US dollars, an increase of 18% is observed.

In weight terms, during the reporting period, the turnover amounted to 2,873,699 thousand tons, for (2020) 3,028,042 thousand tons, where there is a decrease of -5%.

The information for the 12 months of 2021 at the Temirzhol checkpoint transported by destination countries is as follows:

- on the territory of the Republic of Kazakhstan - 23,484 TD were issued, the weight was 560,553 tons;

- to the countries of the Customs Union - 11 949 TD, weight 280 521 tons;

- to third countries - 150,655 TD, weight 2,032,625 tons.

 

Information on administrative violations

 

Name of indicators	2021 year	2020 year	Deviations +/-	%
Administrative violations (number of materials)	663	225	438	195
Imposed (tenge)	63 758 328	11 374 320	52 384 008	461
Recovered (tenge)	63 685 403	11 374 320	52 311 083	460

Summing up the results of customs procedures, I want to note that at the customs post "Temirzhol" of the Department of State Revenue in the Almaty region, the share of the customs procedure of customs transit is greater.

The above-mentioned indicators indicate that the number of declarations issued is increasing from year to year.

 

Leading specialist

of the customs post "Temirzhol",

Sayakova Zhanar Oralbekovna