Customs operations carried out after the delivery of goods to the place of delivery of the goods

In accordance with Article 232 of the Code of the Republic of Kazakhstan               «On customs regulation in the Republic of Kazakhstan» (hereinafter – the Code), after registration of the submission of documents by the customs authority of the destination, the declarant is obliged to perform customs operations related to the placement of goods for temporary storage or their customs declaration:

1) in respect of goods transported by road - no later than eight hours of working time of the customs body after the submission of documents for registration by the customs body of destination;

2) in respect of goods transported by water, aircraft or rail transport – during the time established by the technological process (schedule) of the port, airport or railway station during international transportation, but no later than the end time of the next working day of the customs body of destination from the moment of arrival of the vehicle at the place of delivery of goods.

The customs body, within three hours of the working time of the customs body from the date of expiry of the terms specified in paragraph 1, sends the carrier a notification in any form about the failure of the declarant to perform the customs operations provided for in paragraph one of paragraph 1 of Article 232 of the Code.

If the declarants fail to perform the customs operations provided for in the first paragraph of paragraph 1 of this Article, the carrier is obliged to perform customs operations related to the placement of goods for temporary storage in accordance with Chapter 17 of the Code, no later than one working day following the day of expiration dates specified in paragraph 1 of this Article.

When performing customs operations related to the customs declaration of goods, the declarant is obliged to perform customs operations related to the placement of goods for temporary storage in accordance with Chapter 17 of this Code, within three hours from the date when the goods were received:

       1) permission from the customs authority to revoke the customs declaration in accordance with Article 184 of the Code;

       2) decisions of the customs authority on the suspension of the release period of goods in accordance with Article 198 of the Code;

       3) refusal to release goods in accordance with Article 201 of the Code.

Goods in respect of which the customs operations established by this Article have not been carried out within the time limits are detained by the customs authorities in accordance with Chapter 52 of the Code.

The provisions of this article shall not apply to:

1) the goods of the Eurasian Economic Union arrived in the customs territory of the Eurasian Economic Union and the foreign goods specified in paragraph 4 of Article 385 of this Code placed under the customs procedure of customs transit for transportation (transit) through the territory of a state that is not a member of the Eurasian Economic Union;

2) international mail;

3) upon termination of the customs transit procedure at the place of departure in respect of goods exported from the customs territory of the Eurasian Economic Union;

4) upon completion of the customs transit procedure in respect of goods delivered to the customs control zone established in facilities, premises (parts of premises) and (or) open areas (parts of open areas) of an authorized economic operator with certificates of the second or third type.   

 

Leading  specialist of customs post «Bakhty»  Dzhumadilov D.K.