In connection with the signing of the Law of the Republic of Kazakhstan No. 407-VI LRK "On Amendments and Additions to Certain Legislative Acts of the Republic of Kazakhstan on Customs Regulation and business Activities" on 05 January 2021 on the main changes in customs and tax legislation.
Introduction of additional Article 416-1 of the Customs Code
The amendment provides for the rules for invalidating a customs inspection carried out with gross violations. Herewith gross violations include:
- violation of the terms of customs inspection;
- failure deliver preliminary customs inspection report to the inspected person;
- completion of an cameral customs inspection, the results of which revealed the facts of violation of the requirements of the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan, related to the absence of documents and (or) information and (or) their failure to submit the audited person before the expiration of the deadline established by the customs authority for the submission of such documents and (or) information.
Amendments and additions to Article 417 of the Customs Code
Introduction of new paragraphs 3-1, 3-2, 3-3, 3-4, 3-5, 3-6 и 3-7
A procedure for conducting cameral customs inspections based on the results of the risk management system by handing the audited person a notice of violations elimination, similar to cameral tax control has been introduced..
Herewith, the appeal of the notification or the decision to recognize the notification as not executed is carried out to the State Revenue Committee or the judicial authorities.
In case of non-compliance of the notification, the customs authority shall order to suspend expenditure operations on the payer's bank accounts for the amount specified in the notification, while the customs authority has the right to appoint and conduct a full-fledged cameral customs inspection in accordance with the procedure provided for in Article 417 of the Customs Code, except paragraphs 3-1, 3-2, 3-3, 3-4 and 3-5 of this article.
In case of default of the notification in the amount of more than 5000 times the monthly calculation coefficient, the customs authority has the right to appoint and conduct an offsite customs inspection.
This amendment was introduced in order to encourage voluntary elimination of violations without bringing the audited person to responsibility and accruals to the payer's personal account.
Amendments to paragraph 5 of Article 417 of the Customs Code
The amendment to paragraph 5 provides for the possibility of prolongation of term for the submission of documents by the audited person to twenty calendar days for the documents declared in the goods declaration, as well as up to two months for other documents and information.
Office of customs control after release of goods of SRD for EKR