By the Law of the Republic of Kazakhstan dated January 5, 2021 No. 407-VI "On amendments and additions to certain legislative acts of the Republic of Kazakhstan on customs regulation and business activities" has been amended to facilitate the fair performance of their obligations by participants in foreign economic activity.
The concept of "criteria for the degree of risk" is introduced. The Customs code of the Republic of Kazakhstan has been supplemented by subparagraph 2-1) of paragraph 2 of article 450, according to which "criteria for the degree of risk"- a set of features, that are used to evaluate persons performing customs operations, for the purposes of applying forms of customs control and (or) measures that ensure the conduct of customs control.
In order to apply risk minimization measures in a differentiated manner, customs authorities can now categorize persons performing customs operations by categorizing them as low, medium or high risk based on risk criteria. (amendments to paragraph 2 of article 452 of the Customs code of the Republic of Kazakhstan)
Within the framework of this amendment, taking into account the position of the business community, it is provided for the legislative consolidation of the possibility of determining confidential and non-confidential criteria for the degree of risk.
Criteria for the degree of risk, which are confidential information, are determined by the customs authority (by Order of the Chairman of the SRC of the Ministry of Finance of the Republic of Kazakhstan).
Criteria for the degree of risk, that are not confidential information are approved by the authorized body (by Order of the Minister of Finance of the Republic of Kazakhstan).
The list of open information contained in risk profiles and indicators has also been expanded. Now this list includes information:
-on the facts of bringing to criminal and (or) administrative responsibility for violation of the customs legislation of the Republic of Kazakhstan;
-on the presence of arrears on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest;
- on the methodology of forming cost indicators of risks, used in the control of the customs value of goods, approved by the authorized body;
- on the method of forming price information, used in the control of the customs value of goods, approved by the authorized body.
These changes in the legislation will allow the SRC to define non-confidential criteria for further disclosure to foreign trade participants.
In turn, the awareness of participants in foreign economic activity will contribute to improving the conduct of their activities, as well as the conscientious performance of their obligations.