General conditions to secure fulfillment of obligation to pay customs duties and taxes

1. Fulfillment of the obligation to pay customs duties and taxes shall be provided in the cases provided for in Articles 91, 194, 195, 196, 223, 257 and 387 of this Code, unless otherwise established in accordance with the said articles, as well as established by paragraph 2 of this article.
2. Fulfillment of the obligation to pay customs duties and taxes shall also be provided in the following cases:

      1) placement of goods under the customs procedure of the customs warehouse without actual placement in the customs warehouse, except for cases when the declarant is an authorized economic operator;

      2) replacement of foreign goods placed under the customs procedure for processing in the customs territory with equivalent goods, except when the declarant is an authorized economic operator;

      3) excluded by Law of the RK No. 407-VI of 05.01.2021 (shall go into effect ten calendar days after the date of its first official publication);

      4) placement of goods for temporary storage in places at the request of a person possessing authority in respect to the goods, in accordance with Article 170 of this Code;

      5) revelation of signs that the submitted documents are not properly executed and (or) contain inaccurate information in accordance with Article 397 of this Code.

3. Fulfillment of the obligation to pay customs duties and taxes shall be provided by the payer of customs duties, taxes or by another person in the cases established by this Code.

      In respect of goods placed under the customs procedure of customs transit, the fulfillment of the obligation to pay customs duties and taxes may be provided by the freight forwarder and (or) another person on behalf of the payer, if that other person has the right to own, use and (or) dispose the goods for which fulfillment of the obligation to pay customs duties and taxes is provided, unless otherwise established by this Code.

      The customs representative shall have the right to secure fulfillment of the obligation to pay customs duties and taxes in accordance with this chapter if, in accordance with Article 494 of this Code, the customs representative bears a joint obligation with the payer of customs duties and taxes to pay customs duties and taxes, and under the conditions stipulated by paragraph 3 of Article 195 and paragraph 3 of Article 196 of this Code. In the event that the fulfillment of the obligation to pay customs duties and taxes is provided by the customs representative, upon the occurrence of circumstances stipulated in accordance with this Code under which the obligation to pay customs duties and taxes is subject to execution, such obligation to pay customs duties and taxes shall be fulfilled by the customs representative jointly with the person he represents, regardless of the provisions of paragraph 5 of Article 494 of this Code.

4. Security of the fulfillment of the obligation to pay customs duties and taxes shall be granted to the customs authority that releases goods, except for the case specified in Article 226 of this Code.
5. When requesting documents and (or) information in accordance with paragraph 4 of Article 410 of this Code, the calculation of the amount of fulfillment of the obligation to pay customs duties, taxes, and interest in the event of the accrual of such interest for deferral or installment payment of import customs duties shall be made by the customs authority and sent to the declarant in accordance with paragraph 6 of Article 410 of this Code.
6. Security of the fulfillment of obligations of a legal entity that carries out activities in customs area, as well as fulfillment of obligations of an authorized economic operator shall be carried out in accordance with the procedure established by Articles 486 and 535 of this Code, respectively.