Conditions for placing goods under the customs procedure of customs transit
The customs transit procedure is a customs procedure under which goods are transported (moved) from the customs departure authority to the customs destination authority without payment of customs duties, taxes, special, anti-dumping, countervailing duties, subject to the conditions of placing goods under this customs procedure.
In accordance with article 223 of the Code of the Republic of Kazakhstan "On customs regulation in the Republic of Kazakhstan" (hereinafter – the Code), the conditions for placing goods under customs transit procedure for their transit (transportation) on the customs territory of the Eurasian economic Union are:
1) ensuring the carrying out of obligations to pay import customs duties and taxes in accordance with article 226 of this Code in respect of foreign goods;
2) ensuring the carrying out of obligations to pay special, anti-dumping, countervailing duties in accordance with Article 226 of this Code in cases determined by the Commission - in respect of foreign goods;
3) ensuring the possibility of identifying goods by the methods provided for in Article 427 of this Code;
4) compliance of an international transport vehicle with the requirements specified in Article 28 of this Code, if the goods are transported in cargo spaces (compartments) of the vehicle, which are subject to customs seals and stamps;
5) compliance with prohibitions and restrictions in accordance with Article 8 of this Code.
The conditions for placing goods of the Eurasian Economic Union, including goods of the Eurasian Economic Union, sent by mail and specified in paragraph 4 of Article 385 of this Code of foreign goods under the customs transit procedure for their transit (transportation) from one part of the customs territory of the Eurasian Economic Union 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, are defined by Articles 387, 388 and 389 of this Code.
The declarant of goods transported through the customs territory of the Eurasian Economic Union using two or more types of transport placed under the customs transit procedure may be the persons specified in subparagraph 1) of paragraph 1 of Article 149 of this Code, or a person of a member state of the Eurasian Economic Union who, in accordance with the legislation of the Republic of Kazakhstan, has authority over goods transported using two or more modes of transport, and ensures the organization of such transportation of goods.
When placing goods under the customs procedure of customs transit, the customs departure authority establishes the term of customs transit in accordance with Article 224 of this Code determines the place of delivery of goods in accordance with Articles 225, 346, 387 of this Code, identifies goods, documents for them in accordance with Article 427 of this Code.
If the transportation of goods except transportation of goods by water or aircraft, is carried out in the cargo room (compartment) of a vehicle meeting the requirements specified in Article 28 of this Code, or its part, identification, in addition to other identification methods provided for in Article 427 of this Code, must be ensured by applying seals to such cargo rooms (compartments) of the vehicle or its part, except for the cases provided for in part 3 of this paragraph.
Sealing the cargo spaces (compartments) of the vehicle or its part is not required when transporting live animals, international mail items located in postal containers (mail bags, mail containers), as well as when transporting goods placed under the customs transit procedure with goods not placed under the customs procedure of customs transit through the territory of states that are not members of the Eurasian Economic Union in one cargo space (compartment) of the vehicle or its part.
Chief specialist of customs post «Bakhty»
of SRD for the EKR Nurgalieva G.H.