Chapter 1. General Provisions
1. These Rules and terms for reporting, keeping records of goods and vehicles, the method of reporting, the structure and format of the reports to be submitted in the form of an electronic document, the procedure for filling them out (hereinafter referred to as the Rules) are developed in accordance with paragraph 2 of Article 38, subparagraphs 5) and 6) Article 167, subparagraph 2) of paragraph 1 of Article 494, subparagraph 3) of Article 500, subparagraph 5) of paragraph 1 of Article 507, subparagraph 5) of paragraph 1 of Article 514, subparagraph 4) of paragraph 1 of Article 521, subparagraph 5) of paragraph 1 of Article 528, subparagraph 5) of paragraph 1 of Article 541 of the Code of the Republic of Kazakhstan dated December 26, 2017 "On customs regulation in the Republic of Kazakhstan" and determine the procedure and timing for reporting, including cases when reporting on stored, transported, sold, processed and ( or) the goods used, as well as about completed customs operations, are submitted to the state revenue authority by persons carrying out activities in the field of customs, authorized economic operators and persons owning and (or) using foreign goods, as well as goods of the Eurasian Economic Union, placed under the customs procedure of a free customs zone and the customs procedure of a free warehouse, as well as the method of reporting, the structure and format of the reports submitted in the form of an electronic document , the order of their filling.