Introductory part:
In order to implement the measures established by Articles 7, 8 of the Law of the Republic of Kazakhstan “On Anti-Corruption” dated November 18, 2015 №410-V, guided by the “Model Rules for Conducting Internal Analysis of Corruption Risks”, approved by the order of the Chairman of the Agency of the Republic of Kazakhstan for Anti-Corruption dated 16 January 2023 №21(registered with the Ministry of Justice of the Republic of Kazakhstan on January 18, 2023 № 31713), by order of the head of the State Revenue Department for the Pavlodar region (hereinafter referred to as the Department) dated March 28, 2024 №44, based on an analysis of the prevention of corruption in direct contact of an authorized official (hereinafter referred to as АО) with participants in foreign economic activity (hereinafter referred to as FEA); the emergence of corruption risks in the direct contact of UDL with participants in the free economic zone (hereinafter referred to as the SEZ), a working group to conduct an internal analysis of corruption risks (hereinafter referred to as the Working Group) consisting of: R.K. Rakhimberdy, T.S. Zhunusov, M.M. Zhumabekov, A.V. Maryina. An internal analysis of corruption risks was carried out for the period from May 11, 2023 to May 20, 2023.
Name of objects of internal analysis: Customs post “Pavlodar - customs clearance center”, Customs post “Pavlodar” Special economic zone”, VAT Administration Department within the EAEU.
Descriptive part:
Description of corruption risk: In accordance with the Decision of the Customs Union Commission dated May 20, 2010 No. 263 “On the procedure for using transport (transportation), commercial and (or) other documents as DT” (hereinafter referred to as the CCC Decision) of the Department of Foreign Economic Affairs as a declaration for goods (hereinafter referred to as DT) provides it on purpose to the customs authority, i.e. customs post, statements in respect of the following goods:
placed under customs release procedures for domestic
consumption and export, subject to the simultaneous observance of the following conditions:
- the total customs value of the declared goods does not exceed an amount equivalent to 200 euros, and in cases provided for by the legislation of the member states of the customs union - an amount equivalent to 1000 euros;
- goods are moved by the same person to fulfill obligations under one foreign trade agreement (contract), concluded during a foreign economic transaction or under a unilateral foreign economic transaction, or without completing any transaction;
- transportation of goods is carried out on one vehicle; goods are presented to one customs authority at the same time.
Recommendation for its elimination: in order to eliminate corruption risks (paperwork, delays in customs clearance, direct contact between the АО and the Department of Foreign Economic Affairs, etc.), automate the “Application” and “List of Goods” tabs in the Astana-1 IS in accordance with The decision of the Customs Service to submit the Foreign Economic Act independently without the participation of a state revenue official, using customs tariff regulation measures and prohibitions and restrictions.
Descriptive part:
Description of corruption risk: currently, in the territory of the FEZ, transport (transportation), commercial and (or) other documents can be used as DT with the provision of a list, according to the CCC Decision, which is provided expressly to the customs authority.
Recommendation for its elimination: in order to eliminate corruption risks and minimize direct contact of FEZ participants with officials of state revenue authorities, implement a subsystem for customs registration of lists in the Astana-1 IS, in accordance with the CCC Decision.