Conditions for placing goods under the customs procedure of customs transit.

Conditions for placing goods under the customs procedure of customs transit.

Placement of goods under the customs procedure of customs transit is carried out in accordance with Article 223 of the Code of the Republic of Kazakhstan “On customs regulation in the Republic of Kazakhstan”, according to which the following conditions are defined:

          1) ensuring the fulfillment of the obligation to pay import customs duties and taxes in accordance with Article 226 of this Code - in relation to foreign goods;

       2) ensuring the fulfillment of the obligation to pay special, anti-dumping, countervailing duties in accordance with Article 226 of this Code in cases determined by the Commission - in relation to foreign goods;

       3) ensuring the possibility of identifying goods by the methods provided for in Article 427 of this Code;

       4) compliance of the vehicle of international transportation with the requirements specified in Article 28 of this Code, if the goods are transported in cargo spaces (compartments) of the vehicle, which are subject to customs seals and seals;

       5) compliance with prohibitions and restrictions in accordance with Article 8 of this Code.

  1. Conditions for placing goods of the Eurasian Economic Union, including goods of the Eurasian Economic Union sent by mail and specified in paragraph 4 of Article 385 of this Code of foreign goods under the customs procedure of customs transit for their transportation (transportation) 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 sea, are defined by Articles 387, 388 and 389 of this Code.
  2. The declarant of goods transported through the customs territory of the Eurasian Economic Union using two or more modes of transport placed under the customs procedure of customs transit may be the persons specified in subparagraph 1) of paragraph 1 of Article 149 of this Code, or a person of a member state of the Eurasian Economic Union, which, in accordance with the legislation of the Republic of Kazakhstan, has the authority in relation to goods transported using two or more modes of transport, and ensures the organization of such transportation of goods.
  3. When goods are placed under the customs procedure of customs transit, the customs authority of departure shall establish the term for customs transit in accordance with Article 224 of this Code, determine the place of delivery of goods in accordance with Articles 225, 346, 387 of this Code, identify goods, documents for them in accordance with Article 427 of this Code.

       If the transportation of goods, with the exception of the transportation of goods by water or aircraft, is carried out in the cargo space (compartment) of a vehicle that meets the requirements specified in Article 28 of this Code, or part of it, identification, in addition to other methods of identification provided for in Article 427 of this Code, must be provided by sealing such cargo spaces (compartments) of the vehicle or its parts, except for the cases provided for in part three of this paragraph.

       The imposition of seals on the cargo spaces (compartments) of the vehicle or its part is not required when transporting live animals, international postal items located in postal containers (postal bags, postal containers), as well as when transporting through the territory of states that are not members of the Eurasian Economic Union , in one cargo space (compartment) of the vehicle or part of the goods placed under the customs procedure of customs transit, together with goods not placed under the customs procedure of customs transit.