Recommendations for participants of foreign economic activity for receiving the public service "Making preliminary classification decisions of goods"
The procedure for making preliminary decisions established by Articles 23-25 of the Customs Code of the EAEU (hereinafter referred to as the Customs Code of the EAEU) and Articles 44-46 of the Code of the Republic of Kazakhstan "On Customs Regulation in the Republic of Kazakhstan" (hereinafter referred to as the Customs Code of the Republic of Kazakhstan).
To obtain a preliminary decision, an interested person (declarant, customs representative on behalf of the declarant on the basis of a service agreement), in accordance with the Article 45 of the Labor Code of the Republic of Kazakhstan, applies to the state revenue authority with an application in the form approved by order of the Minister of Finance of the Republic of Kazakhstan dated February 16, 2018 No. 200 "On approval of the Rules for registration of preliminary classification decisions of goods in the register of preliminary classification decisions of goods, as well as the application form of the person for making a preliminary classification decision of goods." The application is accompanied by documents with information about the product in accordance with paragraph 2 of Article 45 of the Labor Code of the Republic of Kazakhstan. Such information includes:- a detailed description of the product, including a description of its appearance, dimensions, weight, sizes, purpose and field of application;- a technical description of the goods, including, depending on the character of the goods, the principle of operation, performance, design, equipment, technical characteristics, composition and material of the goods;- description of the packaging;- the type in which the goods are presented for customs declaration (disassembled, incomplete, incomplete in production, etc.). An indicative list of documents for making a preliminary decision:- specimen and samples of goods (if necessary for customs examination);- quality certificates, test reports, expert examination reports of accredited expert organizations, certificates or certificates of expert organizations; - technical and normative-technical documents (for example, technical data sheets, recipes and technical specifications);- diagrams, drawings, figures, product photos;- handouts and information sheets; For example, in order to classify a technological line consisting of individual components assembled together to perform a specific function and placed under the customs procedure at the same time, it is necessary to provide a specification, an assembly drawing (diagram) of the line indicating the numbers (positions) of the individual components that make up its composition; a brief description of the technological process with an indication of the functional relationship of the line components; description of the function of the line as a whole and the functions performed by the individual components of the line. We draw your attention to the fact that only the information stated in the application has legal significance. A preliminary decision is made for each product name, including a certain brand, model, article, modification (clause 4 of article 23 of the EAEU Customs Code and clause 3 of article 44 of the Labor Code of the Republic of Kazakhstan), and is valid only for the goods, information about which is indicated in the preliminary classification decision. The preliminary decision is made by the state revenue authorities prior to the customs declaration of the goods. The preliminary decision in accordance with the FEA CN is designed for a specific person, and not for an indefinite circle of persons.A preliminary decision is mandatory in accordance with the provisions of the second paragraph of clause 6 of Article 21 of the Customs Code of the EAEU. That is, when performing customs operations related to the release of goods, the state revenue authority and the declarant must be guided by this decision, provided that the goods actually imported into the territory of the Republic of Kazakhstan correspond to the goods described in the preliminary decision issued by the state revenue authority. Information from the preliminary decisions taken in accordance with the Decision of the CCC of 18.06.2010 No. 297 is posted on the EEU website and is freely available to all interested parties.