The main activities of tariff regulation department of SRD for EKR

The main task of tariff regulation department of SRD for the East Kazakhstan Region is to ensure compliance with the measures of customs and tariff regulation established by the legislation of the Republic of Kazakhstan and the EEU in respect of goods transported across the customs border of the Republic of Kazakhstan, to ensure the quality of public services in accordance with the standards and regulations for the providing public services, as well as to record and control the amounts of customs duties and taxes on the account of temporary placement of money of the Department and other measures to ensure the customs duties and taxes payment.

        Tariff regulation department of SRD for EKR consists of customs value department  and  product classification department which are responsible:

  • control over the correctness of granting tariff preferences to participants of foreign economic activity (hereinafter - PFEA) in respect of goods transported across the customs border of the EEU within the framework of international agreements concluded by the Republic of Kazakhstan;
  • control over the correctness of the determination of the origin of goods;
  • control over the classification of goods in accordance with the unified List of goods of foreign economic activity of the EEU (hereinafter - the Customs Code of Foreign Economic Activity of the EEU), timely and high-quality classification decisions;
  • control over the correct application of import customs duties in accordance with the Unified Customs Tariff, as well as, in accordance with the legislation of the EEU, special, anti-dumping and countervailing duties, preliminary special, preliminary anti-dumping and preliminary countervailing duties in respect of goods imported into the customs territory of the Republic of Kazakhstan;
  • control over the practical application of export customs duty rates;
  • analysis of the customs value of goods transported across the customs border of the Republic of Kazakhstan by monitoring the electronic database of declarations for goods; making proposals to improve the level of the customs value of goods administration;
  • the drawing of conclusions on the customs value, classification and origin of goods under a decision on the involvement of a specialist issued within the framework of criminal procedure legislation;
  • participation in the development of risk profiles on issues within the competence of the Department;
  • providing the state service " Making preliminary decisions on the origin of goods»;
  • providing the state service " Issuance of decisions on the classification of goods in unassembled or disassembled form, including incomplete and incomplete form, the import of which is expected in different batches within a certain period of time»;
  • providing the state service " Registration of performance of the duty to pay customs duties, taxes, special, anti-dumping, countervailing duties, as well as ensuring the performance of the duties of a legal entity engaged in customs affairs and (or) an authorized economic operator»;
  • control over the cash flow in the Department's temporary money placement account;
  • accounting of bank guarantees, surety agreements, property pledge agreements, insurance contracts.

        Customs value control is carried out on the basis of Article 325 of the Customs Code of the Eurasian Economic Union, Articles 64-73 of Chapter 6, Article 410 of Chapter 47 of the Code of the Republic of Kazakhstan "On Customs Regulation in the Republic of Kazakhstan", Decision of the Board of the Eurasian Economic Commission of March 27, 2018 No. 42 " On the specifics of customs control of the customs value of goods Imported into the Customs Territory of the Eurasian Economic Union»

Providing the state service "Registration of the performance of the duty to pay customs duties, taxes, special, anti-dumping, countervailing duties, as well as ensuring the performance of the duties of a legal entity operating in the field of customs affairs and (or) an authorized economic operator" is carried out in accordance with the Customs Code of the Eurasian Economic Union, the Code of the Republic of Kazakhstan "On customs regulation in the Republic of Kazakhstan", the Rules, approved by the Order of the Minister of Finance of the Republic of Kazakhstan dated 15  September  2020 No. 872 "On amendments and additions to the Order of the minister of Finance of the Republic of Kazakhstan dated 26 February 2018 No. 294 "On certain issues of ensuring the performance of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties, as well as ensuring the performance of the duties of a legal entity operating in the field of customs affairs and (or) an authorized economic operator".

Providing the state service "Making a preliminary decision on the classification of goods" is carried out in accordance with the Order of the Minister of Finance of the Republic of Kazakhstan dated 10 July 2020 No. 665 "On approval of the rules for providing public services, State Revenue Bodies of the Republic of Kazakhstan" acceptance of the application and issuance of the result of public services "Making a preliminary decision on the classification of goods", "Making a decision on the classification of goods in unassembled or disassembled form, including incomplete or incomplete form, the import of which is expected to be carried out in various commodity lots within a certain period of time "is carried out through the NAO "State Corporation Government for Citizens" , as well as through the web portal "electronic government" www.egov.kz. In addition, only through the NAO "State Corporation Government for Citizens" is the service "Making preliminary decisions on the origin of goods" provided.

Implementation of control in order to ensure the interaction of territorial bodies for the payment of indirect taxes on goods imported into the territory of the Republic of Kazakhstan from the territory of the Eurasian Economic Union on the basis of Order of the Ministry of Finance of the State Revenue Committee of the Republic of Kazakhstan dated 31 July 2018 No. 353 " On approval of the procedure for interaction of territorial bodies of State Revenue to ensure the legality of exemption from value added tax and the application of value added tax by the Method of Offset for Goods, imported to the territory of member states of the Eurasian Economic Union".

Дата публикации
15 декабря 2020