
The main areas of activity of the Department of Tariff Regulation of the SRD for the East Kazakhstan Region include the following functions:
- provision of the public service "Making preliminary decisions on goods classification'',
- monitoring the correctness of goods classification (making decisions on the goods classification),
- provision of the public service "Registration of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties, as well as ensuring the performance of the duties of a legal entity operating in the field of customs, and (or) an authorized economic operator'',
- control over the customs value when importing goods and vehicles according to the established cost risk profiles, verification of customs, other documents and (or) information initiated before the release of goods, in accordance with Article 410 of the Code of the Republic of Kazakhstan ''On Customs Regulation in the Republic of Kazakhstan''.
In the provision of the public service "Making preliminary decisions on goods classification" for 2020, 45 preliminary decisions on goods classification have been handed down. The amount of fees for the provision of public services amounted to 1.4 million tenge.
In January-May 2021, 17 preliminary decisions on the goods classification have been handed down. The amount of fees for the provision of public services amounted to 512 thousand tenge.
When monitoring the correctness of the goods classification for 2020, 113 decisions on goods classification have been handed down, all decisions with changing CN FEA code of EEU. As a result of changing CN FEA code of EEU, the amount of additional charges of customs duties and taxes to the budget of the Republic of Kazakhstan amounted to 11.8 million tenge.
126 decisions on goods classification have been handed down in January-May 2021. As a result of the changing CN FEA code of EEU, the amount of additional charges of customs duties and taxes to the budget of the Republic of Kazakhstan amounted to 6.5 million tenge.
For the provision of the public service "Registration of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties, as well as ensuring the performance of the duties of a legal entity operating in the field of customs, and (or) an authorized economic operator", 698 forms of ensuring the performance of the obligation to pay customs duties and taxes were issued in 2020. 305 forms of ensuring the performance of the obligation to pay customs duties and taxes were issued in January-May 2021.
In accordance with Order 367 of 29.09.2020 "On amendments to the Order of the Chairman of the SRC of MF of the Republic of Kazakhstan of September 08, 2020 No. 342 "On some issues of the pilot project "Center for Electronic Declaration", the control of customs value for the import of goods and vehicles when the cost risk profiles 50100/190318/00024, 50100/190318/00025, 50100/190318/00026 is carried out by specialists of the "Center for Electronic Declaration" (hereinafter: CED) since October 2020.
In total, 759 adjustments to the customs value of goods were made in 2020 when controlling the customs value of goods and vehicles imports based on the established cost risk profiles. In addition, customs duties and taxes were accrued in the amount of 351 million tenge.
From these, 458 adjustments to the customs value of goods before the release of goods were made by customs posts and the Department of Tariff Regulation of the SRD for the East Kazakhstan region in January-September 2020. In addition, customs duties and taxes were accrued in the amount of 215 million tenge. 301 adjustments to the customs value of goods before the release of goods were made by the CED working group for October-December 2020. Additionally, customs duties and taxes were accrued in the amount of 136 million tenge.
In January-May 2021, the CED working group made 420 adjustments to the customs value of goods, the sum of additional accrued customs duties and taxes was 219 million tenge.
According to the results of depleting the cost risk profile 50100/250918/00122, there were 11 adjustments of the goods customs value, additional customs duties and taxes were accrued in the amount of 3.2 million tenge.