One of the features of customs clearance of goods imported into the customs territory of the EAEU is the so-called "Preliminary declaration". This operation is regulated by Article 185 of the Code of the Republic of Kazakhstan "On Customs Regulation in the Republic of Kazakhstan" and the corresponding Article 114 of the Customs Code of the EAEU. The use of "pre-declaration" allows participants in foreign economic activity to speed up customs clearance, reduce the time for documentary control.
One of the main conditions for the application of pre-declaration is the need for the arrival of goods no later than 30 days after the registration of the goods declaration at the customs clearance authority. Customs duties and taxes in the case of preliminary declaration are paid before the release of goods and vehicles, and customs duties — before filing a declaration for goods. For the declaration of goods by the Ministry of Internal Affairs, stamped copies of shipping documents or information from these documents must be submitted, which, after the arrival of the goods, are compared with the information contained in the documents. If the goods are not submitted to the state revenue authority within thirty calendar days from the date of its registration, the goods declaration is subject to cancellation.
In the case of preliminary declaration of goods, the regulatory legal acts in force on the day of registration by the state revenue body of the goods declaration are applied. This gives a certain advantage in the case of changes in certain control standards after the registration of the goods declaration.
In case of changes in cost, quantity or weight indicators other than those previously stated (submitted earlier on the basis of copies of shipping documents), documents confirming changes in value, quantity or weight (commercial acts, acts of the Chamber of Commerce and Industry) must be submitted.
If, after the arrival of the goods, a discrepancy is found in the cost, quantity or weight indicators previously stated, the participant of foreign economic activity has the right to withdraw the preliminary declaration for the goods.