The State Revenue Department for Almaty draws the attention of foreign economic activity participants and customs representatives to the need to complete Box 31 of the Goods Declaration (GD) fully and accurately.
Box 31, “Packages and Description of Goods,” is one of the key sections of the Goods Declaration, since the information contained therein is essential for identifying the declared goods and carrying out customs control.
The procedure for completing the Goods Declaration is regulated by Decision No. 257 of the Customs Union Commission dated May 20, 2010, “On the Form of the Goods Declaration and the Procedure for Its Completion” (hereinafter referred to as the Procedure).
In accordance with the established Procedure, Box 31 must contain information on the declared goods required for the calculation and collection of customs duties and other payments administered by the customs authorities, the application of domestic market protection measures, compliance with prohibitions and restrictions, the adoption by customs authorities of measures to protect intellectual property rights, identification of the goods, classification under a single ten-digit code of the EAEU Commodity Nomenclature of Foreign Economic Activity, as well as information on cargo packages.
Appendix No. 2 to the Procedure approves the list of information to be indicated when completing Box 31 for certain categories of goods placed under the customs procedures of release for domestic consumption, customs warehouse, inward processing, outward processing, temporary importation (admission), temporary exportation, re-importation, re-exportation, free customs zone, and free warehouse.
At the same time, the description of the goods must be sufficiently detailed to ensure their unambiguous identification and determination of the relevant code under the EAEU Commodity Nomenclature of Foreign Economic Activity.
Thus, the completeness and accuracy of the information indicated in Box 31 are important conditions for determining the necessary customs control measures.
The Department recommends that customs representatives and foreign economic activity participants, before submitting a Goods Declaration, verify that the information indicated in Box 31 corresponds to the information contained in commercial, transport, technical, and other documents relating to the goods, as well as to the actual characteristics and condition of the declared goods.
Violation of the established procedure for customs declaration of goods entails liability in accordance with the legislation of the Republic of Kazakhstan on administrative offenses.
Compliance with customs legislation requirements by foreign economic activity participants and customs representatives contributes to greater transparency in customs administration and reduces the time required for customs operations and the release of goods.