
The customs procedure of customs transit is a customs procedure under which goods are transported (moved) from the customs departure to the customs destination body without paying customs duties, taxes, special, anti-dumping, countervailing duties, subject to the conditions for placement of goods under this customs procedure.
In accordance with Article 228 of the Code of the Republic of Kazakhstan "On Customs Regulation in the Republic of Kazakhstan "(hereinafter – Code), unloading, reloading (transshipment), including from one means of transportation to another, and other freight operations with goods transported in accordance with the customs procedure of customs transit through the customs territory of the Eurasian Economic Union, as well as the replacement of vehicles carrying such goods, are allowed with the permission of the customs authority in which area of activity such operations are performed, except the cases specified in paragraph 2 of this Article.
If the operations specified in paragraph 1 of this Article in respect of goods and vehicles can be performed without removing the customs seals, or if there are no customs seals on the goods, such operations may be performed after the appropriate notification of the customs authority in which area of activity such operations are performed, in electronic or written form.
The procedure for performing customs operations related to obtaining the permission of the customs authority for unloading, reloading (transshipment) and other freight operations with goods transported in accordance with the customs procedure of customs transit through the customs territory of the Eurasian Economic Union, as well as for replacement of vehicles carrying such goods, or notifying the customs authority of such operations, is determined by the Commission.
The customs authority has the right to refuse to issue a permit for freight operations with goods transported in accordance with the customs procedure of customs transit through the customs territory of the Eurasian Economic Union, if there is a ban on such operations in freight(transportation) documents, documents confirming compliance with restrictions, or other documents issued by state bodies of the Republic of Kazakhstan.
Freight operations with goods transported in accordance with the customs procedure of customs transit through the customs territory of the Eurasian Economic Union may be performed outside the working hours of the customs authority at the application of a person with the permission of the customs authority.
Head specialist of c/p «Bakhty» of SRD for the EKR, Eshekenov А.М.