Violation of the procedure for declaring goods

Violation of the procedure for declaring goods

At the Nur Zholy customs post, round tables are held on an ongoing basis with foreign trade participants on the topic of countering the shadow economy, ensuring the reliability of declared goods, especially imported from China, including strengthening customs control to protect intellectual property rights and compliance with prohibitions and restrictions.

Countering the shadow economy is a priority of the work of state revenue agencies. Liability for non-declaration or false customs declaration of goods that give grounds for exemption from customs duties, taxes or understatement of the amount of customs duties, taxes, special, anti-dumping, countervailing duties, or entailing non-fulfillment or improper fulfillment of the obligation to pay them, is provided for in Article 551 of the Administrative Code of the Republic of Kazakhstan.

In this regard, since 12/24/2019, in accordance with the approved Protocol between the Ministry of Finance of the Republic of Kazakhstan and the GTU of the People's Republic of China on the exchange of preliminary information on goods and vehicles transported through checkpoints of the People's Republic of China and the Republic of Kazakhstan, the SRC of the Ministry of Finance of the Republic of Kazakhstan has implemented a software product for online exchange of information from export declarations of the People's Republic of China on goods transported across customs borders.

This exchange of information is carried out to compare the data of the export declaration of the country of departure with the data declared in the customs declaration of the country of destination, in order to conduct customs control to ensure the reliability of the customs declaration of goods when placing goods under customs procedures.

In case of discrepancies between the information from the export declaration of the People's Republic of China and the information stated in the customs declarations of the Republic of Kazakhstan during the customs clearance of goods, customs administration has been strengthened at the Nur Zholy customs post, up to the appointment of customs inspection. This measure has had a positive impact on the reliability of the declared goods, including the implementation of control over the protection of intellectual property rights, which in turn will reduce corruption risks and will positively affect the increase in the volume of TPiN receipts to the republican budget. At the same time, if the data in the customs declarations of the Republic of Kazakhstan correspond to the data in the PI of the People's Republic of China, the customs authorities in most cases accept the declared customs value without the need for additional confirmation.

To date, in order to counteract the shadow economy, the State Revenue Committee of the Republic of Kazakhstan is carrying out measures aimed at strengthening customs control on customs inspection, customs value control during export-import operations, control of the correctness of filling in the columns of declarations for goods, violations of intellectual property rights, violation of transport legislation, violation of the procedure for notifying the customs authority and the placement of goods on the SVH.

A lot of mistakes are made by filling in such DT graphs as: 30 (location of goods), 18/21 (vehicle number), 7 (features of the movement of goods), 33 (prohibitions and restrictions), 31 (commercial name of the goods, description), 44 (accompanying documents), etc.

We remind you that the correctness of filling in the above columns directly affects the correctness of the calculation and collection of customs and other payments, the formation of a database for the purpose of controlling the customs value of goods, the application of measures to protect the internal market, ensuring compliance with prohibitions and restrictions, assignment to one ten-digit classification code in accordance with the Customs Code of the EAEU.

In this regard, the customs post conducted an analysis and monitoring of the results of work on the results of the 1st quarter of 2022 in comparison with the similar results of the 1st quarter of 2021, where it can be seen that this year the violations committed during the declaration of goods by the Foreign Economic Activity increased.

So for example:

-according to Article 535 of the Administrative Code of the Republic of Kazakhstan (violation of the procedure for filling in the DT), 50 adm materials were issued, whereas last year only 4 adm materials were issued;

-according to Article 128 of the Administrative Code of the Republic of Kazakhstan (illegal use of someone else's trademark of the OIC), 5 adm materials were issued, in 2021 - 0;

-according to Article 524 of the Administrative Code of the Republic of Kazakhstan (not notification of the OGD of the arrival of goods), 5 admissions were issued, in 2021 - 0;

-according to the 551 Administrative Code of the Republic of Kazakhstan (non-declaration or false customs declaration of goods), 10 administrative materials were issued, in 2021-1;

–according to Article 538 of the Administrative Code (violation of the deadlines for filing a customs declaration), 3 administrative materials were issued, whereas in 2021 - 0;

At the same time, we would like to note that the number of DT issued in 2022 is 1084 DT, which is 25% less than the number of DT issued in the same period of 2021. But despite this, the amount of administrative fines in 2022 amounted to 4 million 280 thousand 543 tenge, whereas last year this figure was only 298 thousand 993 tenge.

In this regard, when declaring goods, all participants of foreign economic activity should pay special attention to the correct and complete filling out of the customs declaration in strict accordance with the Instructions approved by the Decision of the CCC No. 257. In particular, column 31 - where detailed information about the declared product (name (brand, commercial or other traditional name) of the product and information about the manufacturer (manufacturer) (if there is information about it), trademarks, brands, models, articles, grades, standards and other technical and commercial characteristics should be reflected, and also information about the quantitative and qualitative composition of the declared goods, etc.).

It is also necessary to strictly comply with the norms of customs legislation on compliance with prohibitions and restrictions (namely, before crossing the customs border), to control the deadline for filing and issuing customs declarations.

 

 

 

Chief specialist of customs post "Nur Zholy" Omarov M.N.