The fulfillment of the obligation to pay customs duties and taxes is ensured in the following cases:
1) Changing the timing of payment of import customs duties and taxes
2) Peculiarities of customs operations and release of goods before filing a declaration for goods
3) Features of the release of goods before the completion of the check of customs, other documents and (or) information
4) Features of the release of goods when appointing a customs examination
5) Conditions for placing goods under the customs procedure of customs transit
6) Conditions for placing goods under the customs procedure for processing outside the customs territory and their use in accordance with such customs procedure
7) Features of the application, completion and termination of the customs procedure of customs transit in relation to goods of the Eurasian Economic Union transported from one part of the customs territory of the Eurasian Economic Union to another part of the customs territory of the Eurasian Economic Union through the territories of states that are not members of the Eurasian Economic Union, and ( or) by sea
Also, the fulfillment of the obligation to pay customs duties and taxes is ensured in the following ways:
1) money;
2) a bank guarantee;
3) a surety;
4) a pledge of property;
5) an insurance contract.
When securing, it is also necessary to determine the amount of security for the fulfillment of the obligation to pay customs duties, the amount of security for СDaT (customs duties and taxes) is determined on the basis of the amounts of customs duties and taxes that would be payable in the Republic of Kazakhstan when goods are placed under the customs procedure for release for domestic consumption or the customs procedure for export without the application of tariff preferences and benefits for the payment of import customs duties, taxes or benefits for payment of export customs duties , with the exception of cases when, in accordance with this article, article 226 and paragraph 4 of article 370 of this Code, the fulfillment of the obligation to pay customs duties and taxes is ensured in a different amount.