Violations of the customs declaration procedure. Customs declaration

Violations of the customs declaration procedure. Customs declaration

According to the Code of the Republic of Kazakhstan "On Customs Regulation in the Republic of Kazakhstan", goods are subject to customs declaration when they are placed under the customs procedure or goods for personal use subject to customs declaration, supplies and vehicles of international transportation (in cases defined by Chapter 38 of the Customs Code of the Eurasian Economic Union) without being placed under the customs procedure.

Customs declaration is carried out in electronic form.

Customs declaration in writing is allowed:

1) when placing goods under the customs procedure of customs transit;

2) in relation to goods for personal use;

3) in respect of goods sent by international mail;

4) in respect of international transport vehicles;

5) when using transport (transportation), commercial and (or) other documents as a customs declaration, including those provided for by international agreements of the member states with a third party;

6) in other cases determined by the Commission and the legislation of the Member States on customs regulation in cases provided by the Commission.

Administrative liability is provided for violation of the procedure for customs declaration of goods in accordance with Article 535 of the Administrative Code of the Republic of Kazakhstan

  1. Violation by the declarant and (or) customs representative of the procedure for customs declaration of goods, that is, non-compliance with the requirements established by the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan on the procedure for filling in the customs declaration and customs declaration, including preliminary, incomplete, periodic and temporary customs declaration of goods, at the place of customs declaration of goods, except for cases provided for in other articles of this chapter - entails a warning.
  2. The act provided for in the first part of this article, committed repeatedly within a year after the imposition of an administrative penalty, entails a fine in the amount of twenty-five monthly calculation indices.