Issues of customs transit and temporary storage of goods and vehicles

Issues of customs transit and temporary storage of goods and vehicles

While goods are imported into the customs territory of the Eurasian Economic Union, it is provided for the consistent performance of customs operations related to the arrival of goods into the customs territory of the Eurasian Economic Union by placing them under the appropriate customs procedure, including the customs procedure of customs transit for transfer to the customs authority of destination, where their customs declaration will be realized.

The carrier is obliged to notify the customs authority of the arrival of goods into the customs territory of the Eurasian Economic Union by submitting documents and information provided for in Article 89 of the Customs Code of the Eurasian Economic Union, depending on the type of transport by which the goods are transported (transported), or by submitting a document containing information about the registration number of preliminary information submitted in the form of an electronic document, within the time limits established by Article 88 of the Customs Code of the EAEU.

The legislation of the Eurasian Economic Union on customs affairs establishes the obligation to provide the customs authority with preliminary information on goods imported into the customs territory of the Eurasian Economic Union by road, aviation, rail and water transport.

Preliminary information is provided through the information system of the state revenue  authority of the Republic of Kazakhstan "Astana-1". The procedure and deadlines of  submitting preliminary information about goods intended for import into the customs territory of the Eurasian Economic Union for each type of transport were approved by a separate decision of the Сollegia of the Eurasian Economic Commission.

During the transportation of goods:

By road - delivered no later than 2 hours before the goods are imported into the customs territory of the Eurasian Economic Union;

by rail - delivered no later than 2 hours before the goods are imported into the customs territory of the Eurasian Economic Union. If the time of transportation of goods by rail from the moment of departure of the train from the railway station of the adjacent railway to import into the customs territory of the Eurasian Economic Union is less than 2 hours, preliminary information is provided before the actual departure of the train from this station.

by air transport - delivered no later than 2 hours before the arrival of the aircraft to the customs territory of the Eurasian Economic Union. If the duration of the flight performed by the aircraft is less than 2 hours and 30 minutes, preliminary information is provided no later than 30 minutes after the actual departure of the aircraft from the departure airport to the arrival airport of the aircraft in the customs territory of the Eurasian Economic Union;

by water transport - delivered no later than 6 hours before the planned time of the vessel's entry into the first port located on the territory of the Eurasian Economic Union. If the transit (towing) time of the vessel before its entry into the first port located on the territory of the Eurasian Economic Union is less than 6 hours, preliminary information is provided before the actual departure of the vessel from the port of departure.

After completion of all operations with goods established by the customs legislation of the Eurasian Economic Union at the place of arrival, these goods can be placed by the chosen customs procedure.

In case of placing goods by the customs procedure of customs transit, the transit declaration and the documents are submitted by the declarant of the procedure to the customs authority in electronic form. It is also allowed to submit a transit declaration in paper form in cases determined by the law of the Eurasian Economic Union and the legislation of the Republic of Kazakhstan.

When releasing goods in accordance with the customs procedure of customs transit, the customs authority of departure establishes the period of customs transit, the place of delivery of goods, and in some cases the route of transportation.

After arriving at the designated place of delivery (customs control zone), in order to complete the customs procedure of customs transit, the carrier submits a transit declaration and documents to the customs authority of destination:

- concerning goods transported by road - within 3 hours from the moment of their arrival at the place of delivery of goods, and in the case of arrival of goods outside the working hours of the customs authority - within 3 hours from the time of the beginning of the work of this customs authority;

- concerning goods transported using water, air or rail transport - during the time established by the technological process (schedule) of the port, airport or railway station during international transportation, or other period established by the legislation of the Republic of Kazakhstan on customs regulation.

After the registration of documents by the customs authority:

* the customs body of destination completes the transit procedure as soon as possible, but no later than 4 hours of the customs authority's working time from the moment of registration of the submission of the transit declaration and its documents.

* the declarant (carrier of goods) performs customs operations related to the placement of goods for temporary storage or their customs declaration:

- concerning goods transported by road - no later than 8 hours of the working time of the customs authority after registration of the submission of documents by the customs authority of destination;

- concerning goods transported using water, aircraft or rail transport - during the time established by the technological process (schedule) of the port, airport or railway station during international transportation, or other period established by the legislation of the Republic of Kazakhstan on customs regulation.

If the declarant fails to perform the above-mentioned operations, the carrier is obliged to perform customs operations for placing the delivered goods in temporary storage no later than 1 business day following the day of registration by the customs authority of the destination of the submission of documents.

Goods which mentioned operations have not been completed within the prescribed period are detained by the customs authorities.

Upon arrival of goods, the carrier or another person specified in Article 83 of the EAEU Customs Code performs customs operations related to the placement of goods for temporary storage within the time limits established by Article 88 of the EAEU Customs Code.

Goods are not placed in temporary storage:

specified in paragraph 6 of Article 88 of the EAEU Customs Code;

placed under one of the customs procedures provided for in subparagraphs 2-5 of paragraph 5 of Article 88 of the EAEU Customs Code;

in respect of which a preliminary customs declaration has been carried out.

The following goods are not placed in temporary storage:

goods which a preliminary customs declaration has been carried out;

the EAEU goods that have arrived at the customs territory of the Eurasian Economic Union (hereinafter referred to as the EAEU) and the foreign goods specified in paragraph 4 of Article 302 of the EAEU Customs Code placed under the customs procedure of customs transit for transportation (transportation) through the territory of a non-EAEU member state;

international mailings;

exported from the customs territory of the EAEU, in respect of which the customs procedure of customs transit has been completed at the place of departure;

delivered to the customs control zone established in structures, premises (parts of premises) and (or) on open areas (parts of open areas) of an authorized economic operator with certificates of the second or third type, upon completion of the customs procedure of customs transit. If, within three hours after the completion of the customs procedure of customs transit, the carrier (or other interested person) has not performed customs operations for the customs declaration of goods, the goods must be placed in temporary storage.

The period of temporary storage of goods is 4 months. The extension of this period is not provided for by the EAEU СL.