The place of delivery of the goods. Change of the place of delivery of goods

According to the Article 225 of the Code of the Republic of Kazakhstan "On Customs Regulation in the Republic of Kazakhstan "(hereinafter-the Code), when transporting goods under the customs procedure of customs transit, the customs authority of departure determines the place where the goods transported under the customs procedure of customs transit should be delivered (hereinafter – the place of delivery of goods).

The place of delivery of goods is the customs control zone located in the zone of activity of the customs authority of destination. In this case, goods transported from the place of their arrival are delivered to the customs authority location, unless otherwise provided by the Code.

The place of delivery of goods transported by rail is the customs control zone at the destination station, on the access roads of the destination station or non-public railway, adjacent directly to the destination station, established under the legislation.

The place of delivery of goods is determined on the basis of information on the destination specified in the transport (transportation) documents.

When transporting goods within the territory of the Republic of Kazakhstan, the customs authority of departure has the right to establish the place of delivery of goods, regardless of the information specified in the transport (transportation) documents, in the following cases:

1) on request of a person who has with jurisdiction to the goods, provided that documents confirming the basis for establishing the place of delivery are submitted, regardless of the information specified in the transport (transportation) documents;

2) determined on the basis of the risk management system. In this case, the costs of the carrier for the delivery of goods to the place of delivery established by the customs authority of departure must correspond to the costs for the delivery of goods to the place of delivery specified in the transport (transportation) documents.

When transporting goods through the territories of two or more member states of the Eurasian Economic Union, the customs authority of departure has the right to determine the place of delivery of goods, regardless of the information specified in the transport (transportation) documents, in cases stipulated by international agreements within the framework of the Eurasian Economic Union and (or) in other cases determined by the Commission.

When transporting goods from one part to another part of the customs territory of the Eurasian Economic Union through the territories of states that are not members of the Eurasian Economic Union and (or) by sea, the customs authority of departure has the right to determine the place of delivery of goods regardless of the information specified in the transport (transportation) documents, in the cases provided for in paragraphs 8 and 9 of Article 387 of this Code and (or) in other cases determined by the Commission.

Constructions, premises (parts of premises) and (or) open areas (parts of open areas) of an authorized economic operator that has a second or third type of certificate, which are a customs control zone, may be designated as a place of delivery of goods transported from the place of their arrival, if, in accordance with the transport (transportation) documents, such goods go to the structures, premises (parts of premises) and (or) to open areas (parts of open areas) of such an authorized economic operator.

If during the transportation (transportation) of goods in accordance with the customs procedure of customs transit, the destination is changed in accordance with the transport legislation of the Republic of Kazakhstan, the place of delivery of goods may be changed with the permission of the customs authority. In order to obtain the permission of the customs authority to change the place of delivery, the carrier has the right to apply to any customs authority located on its route with an application for changing the place of delivery of goods, drawn up in any form. Documents confirming the change in the destination, a transit declaration and other documents for the goods are submitted with the application for a change in the place of delivery of goods.

Permission to change the place of delivery of goods is accepted by the customs authority no later than the day following the day of receipt of the application and documents. After issuing a permit to change the place of delivery, the customs procedure of customs transit in respect of goods whose place of delivery has been changed is completed and the goods are subject to placement under the customs procedure of customs transit.

The procedure for performing customs operations related to obtaining the permission of the customs authority to change the place of delivery of goods is determined by the Commission.

It is allowed to change the place of delivery of goods without completing the customs procedure of customs transit, if such a place of delivery is located in the same area of activity of the customs body where the place of delivery of goods originally established by the customs body of departure, in accordance with the procedure determined by the authorized body.

                                          

Chief specialist of  c/p «Bakhty» Kuderov Zh.G.