In accordance with subparagraph 5) of paragraph 1 of Article 3 of the Code, “a declarant is a person who declares goods or on whose behalf goods are declared.
In accordance with part one of paragraph 3 of Article 150 of the Code, the declarant is liable in accordance with the laws of the Republic of Kazakhstan for non-fulfillment or improper fulfillment of the obligations provided for in paragraph 2 of Article 150 of the Code, for declaring inaccurate information in the customs declaration, as well as for providing the customs representative with invalid documents, including fake (or) containing knowingly (false) information, except for the cases provided for by part two of paragraph 3 of Article 150 of the Code.
Part two of clause 3 of Article 150 of the Code provides for cases when the declarant is not held liable under the Code of the Republic of Kazakhstan on Administrative Offenses.
In turn, Articles 493 and 494 of the Code regulate the rights and obligations of the customs representative.
In accordance with Article 494 of the Code, in the event that customs operations are performed by a customs representative on behalf of the declarant, the customs representative shall be jointly and severally liable with such a declarant to pay customs duties, taxes, special, anti-dumping, countervailing duties in full amount of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties.