Customs operations in respect of goods illegally moved across the customs border of the EEU

In accordance with Article 152 of the Code of the Republic of Kazakhstan "On Customs Regulation in the Republic of Kazakhstan", in respect of goods that are illegally moved across the customs border of the Eurasian Economic Union or whose release is not made by customs authorities, which caused non-payment of customs duties, taxes or non-compliance with prohibitions and restrictions, measures to protect the internal market, and which are found by customs authorities in persons who purchased these goods in the customs territory of the Eurasian Economic Union, at the request of such persons, customs declaration may be carried out or other customs operations may be performed in respect of such goods and payment of customs duties and taxes in accordance with the established procedure.