According to paragraph 5 of Article 192 of the Code of the Republic of Kazakhstan "On Customs Regulation in the Republic of Kazakhstan" (hereinafter referred to as the Code of the Republic of Kazakhstan), the procedure for carrying out customs operations related to the cancellation of the release of goods is determined by the Commission.
In accordance with paragraph 25 of the Procedure for carrying out customs operations related to the release of goods, refusal to release goods and cancellation of the release of goods, registration of decisions on suspension of the period for the release of goods, extension of the period of such suspension and their cancellation, as well as notification of the adoption of such decisions, approved by the Decision of the Board of the Eurasian Economic Commission of December 19, 2017 No. 188 "On certain issues related to the release of goods" (hereinafter - EEC Decision No. 188), cases and terms of cancellation by customs authorities are provided release of goods, in particular the following cases:
1) at the request of the declarant to revoke the declaration in cases provided for in Articles 113 and 116 of the Customs Code of the EAEU (in the case of periodic declaration, when placing goods under separate "unfinished" customs procedures);
2) at the declarant's reasoned request, in the following cases:
- in relation to such goods, they were previously registered with a different registration number of the Declaration of Conformity;
- the goods were not actually imported into the customs territory of the Union.