Customs procedure "temporary importation" (admission)

The customs post "Taldykorgan" of the State Revenue Department of the Almaty region informs that if it is necessary to temporarily use foreign goods in the customs territory of the Union, it is advisable to use the customs procedure of temporary importation (admission).

Temporary import (admission) is a customs procedure applied to foreign goods, according to which such goods are temporarily located and used in the customs territory of the Union, subject to the conditions of placing goods under this customs procedure and their use in accordance with such customs procedure, with partial payment of import customs duties, taxes and without payment special, anti-dumping, countervailing duties or without payment of import customs duties, taxes and without payment of special, anti-dumping, countervailing duties.

Goods placed under the customs procedure of temporary import (admission) (temporarily imported goods) retain the status of foreign goods.

Categories of goods whose temporary stay and use in the customs territory of the Union in accordance with the customs procedure of temporary import (admission) are allowed without payment of import customs duties and taxes, the conditions of such temporary stay and use, as well as the deadlines for such temporary stay and use are determined by the Commission of the Union and (or) international treaties of the Member States of the Union with a third party.

The customs procedure of temporary importation (admission) does not apply to the following categories of goods:

1) food products, beverages, including alcoholic beverages, tobacco and tobacco products, raw materials and semi-finished products, consumable materials and samples, except in cases of their import into the customs territory of the Union in single copies for advertising and (or) demonstration purposes or as exhibition exhibits or industrial designs;

2) waste, including industrial;

3) goods prohibited for import into the customs territory of the Union.

It is allowed to apply the customs procedure of temporary importation (admission) to suspend the customs procedure of processing in the customs territory by placing under this customs procedure the processed products of goods previously placed under the customs procedure of processing in the customs territory.

Conditions for placing goods under the customs procedure

The conditions for placing goods under the customs procedure of temporary import (admission) are:

1) the possibility of identifying goods placed under the customs procedure of temporary import (admission), when they are subsequently placed under the customs procedure in order to complete the operation of this customs procedure. Identification of goods is not required in cases where, in accordance with international treaties of the Member States of the Union with a third party, replacement of temporarily imported goods is allowed.;

2) partial payment of import customs duties and taxes, except for the case when the temporary presence and use of goods in the customs territory of the Union in accordance with the customs procedure of temporary import (admission) is allowed without payment of import customs duties and taxes;

3) compliance with the conditions of temporary stay and use of goods in accordance with the customs procedure of temporary import (admission) without payment of customs duties and taxes, if such conditions are determined by the Commission of the Union and (or) provided for by international treaties of the member states of the Union with a third party;

4) compliance with prohibitions and restrictions.

The conditions for the use of goods in accordance with the customs procedure of temporary import (admission) are:

1) compliance with the validity period of the customs procedure of temporary importation (admission) established by the customs authority;

2) compliance with restrictions on the possession and use of temporarily imported goods;

3) partial payment of import customs duties and taxes, except for the case when the temporary presence and use of goods in the customs territory of the Union in accordance with the customs procedure of temporary import (admission) is allowed without payment of import customs duties and taxes;

4) compliance with the conditions of temporary stay and use of goods in accordance with the customs procedure of temporary import (admission) without payment of customs duties and taxes determined by the Commission of the Union and (or) provided for by an international agreement of the member states of the Union with a third party.

Validity period of the customs procedure

The validity period of the customs procedure of temporary importation (admission) may not exceed 2 years from the date of placing goods under the customs procedure of temporary importation (admission) or the period determined by the Commission of the Union.

For certain categories of goods, depending on the purposes of their importation into the customs territory of the Union, the Commission has the right to determine a shorter or longer than 2 years period of validity of the customs procedure for temporary importation (admission).

When placing goods under the customs procedure of temporary import (admission), the customs authority, on the basis of the declarant's application, based on the purposes and circumstances of the import of goods into the customs territory of the Union, establishes the validity period of this customs procedure, which may not exceed 2 years, or the period determined by the Commission of the Union.

The period of validity of the customs procedure of temporary importation (admission) established by the customs authority may be extended at the request of a person before the expiration of this period or no later than 1 month after its expiration within the validity period of this customs procedure (2 years) or the validity period of this customs procedure determined by the Commission of the Union.

If the validity period of the customs procedure of temporary importation (admission) established by the customs authority is extended, after its expiration, the validity of such customs procedure is resumed from the date of termination of this customs procedure.

In case of repeated application of the customs procedure of temporary importation (admission) in respect of foreign goods located in the customs territory of the Union, including when different persons are the declarants of these goods, the total validity period of the customs procedure of temporary importation (admission) may not exceed 2 years or the period determined by the Commission of the Union.

Temporarily imported goods must remain unchanged, except for changes due to natural wear and tear, as well as changes due to natural loss under normal conditions of transportation (transportation) and (or) storage.

It is allowed to perform operations with temporarily imported goods necessary to ensure their safety, including repairs (except for major repairs, modernization), maintenance and other operations necessary to maintain the goods in normal condition, provided that the identification of the goods by the customs authority at the end of the customs procedure of temporary import (admission).

It is allowed to conduct tests, research, testing, verification, conducting experiments or experiments with temporarily imported goods or their use during tests, research, testing, verification, conducting experiments or experiments.

Temporarily imported goods must be in the actual possession and use of the declarant, except in cases where their transfer to the possession and use of other persons is allowed.

It is allowed for the declarant to transfer possession and use to other persons without the permission of the customs authority:

1) temporarily imported multi-turn (returnable) containers intended for packaging and protection of goods imported into the customs territory of the Union;

2) temporarily imported goods for the purpose of their maintenance, repair (except for major repairs, modernization), storage, transportation (transportation);

3) temporarily imported goods for the purpose of conducting tests, research, testing, verification, experiments or experiments;

4) temporarily imported goods for other purposes in cases determined by the Commission of the Union and (or) provided for by international treaties of the member States of the Union with a third party.

In other cases, the transfer by the declarant of temporarily imported goods to the possession and use of other persons is allowed with the permission of the customs authority or in cases, in the manner and within the time limits determined by the Commission, after notification of the customs authority.

In order to obtain permission from the customs authority to transfer temporarily imported goods into the possession and use of other persons, the declarant of these goods submits an application to the customs authority in which they were placed under the customs procedure, indicating in it the reasons for the transfer of temporarily imported goods to another person and information about this person.

The transfer of temporarily imported goods into the possession and use of other persons does not exempt the declarant of these goods from observing other conditions for the use of goods in accordance with the customs procedure of temporary importation (admission), and also does not suspend or extend the period of temporary importation.

It is allowed to use temporarily imported goods that are vehicles outside the customs territory of the Union if they are used as vehicles of international transportation. The use of temporarily imported goods, which are vehicles, as vehicles of international transportation outside the customs territory of the Union does not terminate or suspend the customs procedure of temporary importation (admission).

In respect of goods placed (placed) under the customs procedure of temporary import (admission) with partial payment of import customs duties, taxes, import customs duties, taxes are payable for the period from the date of their placement under the customs procedure of temporary import (admission) to the date of completion of its validity.

In respect of goods placed under the customs procedure of temporary importation (admission) without payment of import customs duties and taxes, at the request of the declarant, partial payment of import customs duties and taxes is made for the period from the date specified in the declarant's request to the date of completion of the customs procedure of temporary importation (admission). A customs document is used as a declarant's appeal - an adjustment of the goods declaration.

In case of partial payment of import customs duties and taxes for each calendar month (full or incomplete) period of time (the period of application of partial payment of import customs duties and taxes), 3 percent of the customs declaration calculated on the day of registration filed for placing such goods under the customs procedure of temporary import (admission), and in respect of goods, the issue of which was made before the filing of the goods declaration, - on the day of registration by the customs authority of the application for the release of goods before filing a declaration for goods, the amount of import customs duties and taxes that would be payable if the goods placed under the customs procedure of temporary import (admission) were placed under the customs procedure of release for domestic consumption.

In case of suspension of the customs procedure of temporary importation (admission), partial payment of import customs duties and taxes for the period of such suspension is not made. For the purposes of applying this paragraph, the period of suspension of the customs procedure is determined by the number of full calendar months during which the customs procedure of temporary importation (admission) is suspended.

In case of partial payment of import customs duties and taxes, the amount of import customs duties and taxes is paid at the declarant's choice for the entire period of application of partial payment of import customs duties and taxes (one-time payment of import customs duties and taxes) or periodically (hereinafter in this chapter - periodic payment of import customs duties and taxes). In case of periodic payment of import customs duties and taxes, such payment is made in the amount of 3 percent calculated on the day of registration of the customs declaration filed for placing such goods under the customs procedure of temporary import (admission), not less than 1 calendar month (full or incomplete). The frequency of payment of import customs duties and taxes is determined by the declarant in the goods declaration.

The total amount of import customs duties and taxes paid and (or) collected during the period of application of partial payment of import customs duties and taxes should not exceed the amount calculated on the day of registration of the customs declaration filed for placing such goods under the customs procedure of temporary import (admission), and in respect of goods whose release was made before the filing of the declaration on goods, - on the day of registration by the customs authority of the application for the release of goods before filing a declaration for goods, the amount of import customs duties and taxes that would be payable if the goods were placed under the customs procedure for release for domestic consumption.

Upon completion or termination of the customs procedure of temporary import (admission), the amounts of import customs duties and taxes paid and (or) collected during the period of application of partial payment of import customs duties and taxes are not subject to refund (offset).

Completion of the customs procedure

Before the expiration of the validity period of the customs procedure of temporary importation (admission) established by the customs authority, the validity of this customs procedure is completed:

1) placing temporarily imported goods under the customs procedure of re-export;

2) recognition by customs authorities of the fact of destruction and (or) irretrievable loss of temporarily imported goods due to an accident or force majeure or the fact of irretrievable loss of these goods as a result of natural loss under normal conditions of transportation (transportation) and (or) storage;

3) the occurrence of circumstances before which the goods are under customs control.

Before the expiration of the validity period of the customs procedure of temporary importation (admission) established by the customs authority, the effect of this customs procedure may be completed:

1) by placing temporarily imported goods under customs procedures applicable to foreign goods, with the exception of the customs procedure of customs transit;

2) the resumption of the customs procedure of processing in the customs territory, the operation of which was suspended;

3) placing temporarily imported goods under the customs procedure of customs transit, if these goods are placed under this customs procedure for transportation (transportation) through the customs territory of the Union from the territory of the member state of the Union, the customs authority of which released the goods when they were placed under the customs procedure of temporary import (admission) to the territory of another member state Union.

Before the expiration of the validity period of the customs procedure of temporary importation (admission), the effect of this customs procedure may be suspended in the case of placing temporarily imported goods under the customs procedure of a customs warehouse, customs procedure of processing in the customs territory or under a special customs procedure.

Temporarily imported goods may be placed under the customs procedure of re-export or under another customs procedure in one or more batches.

Upon expiration of the validity period of the customs procedure of temporary importation (admission) established by the customs authority, the customs procedure is terminated.

The cases, conditions and procedure for the termination of the customs procedure of temporary importation (admission) on the territory of a member State of the Union other than the member State of the Union, by whose customs authority such goods were placed under the customs procedure of temporary importation (admission), are determined by the Commission of the Union.

Payment of customs duties and taxes

The provisions regulating the occurrence and termination of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of goods placed (placed) under the customs procedure of temporary import (admission), the term of their payment and calculation are given in Article 225 of the Code of the Republic of Kazakhstan "On Customs Regulation in the Republic of Kazakhstan".