Some changes to the adoption of preliminary decisions on application of methods on determination of the customs value of imported goods.

Some changes to the adoption of preliminary decisions on application of methods on determination of the customs value of imported goods.

By Order of the Minister of Finance of the Republic of Kazakhstan dated August 9, 2021 No. 784 «On amendments to the Order of the First Deputy Prime Minister of the Republic of Kazakhstan - Minister of Finance of the Republic of Kazakhstan dated May 30, 2019 No. 514 «On some issues of making preliminary decisions on application of methods on determination of the customs value of imported goods » the following changes have been made:

In the Rules, conditions and Terms of issuing a preliminary decision on the application of methods on determination of the customs value of imported goods:

- Paragraph 1 of Chapter 1 - General provisions «These Rules, conditions and deadlines for issuance of a preliminary decision on the application of methods on determination of the customs value of imported goods (hereinafter  –  the Rules) are developed in accordance with paragraph 19 of Article 65 of the Code of the Republic of Kazakhstan dated December 26, 2017 «On customs regulation in the Republic of Kazakhstan»  and determine the procedure, conditions and terms of issuance to the declarant or importer (hereinafter – the applicant) preliminary decision on the application of the method of determination of the customs value of imported goods (hereinafter – the preliminary decision).» should be revised to read «These Rules, conditions and deadlines for issuance of a preliminary decision on the application of methods on determination of the customs value of imported goods (hereinafter  –  the Rules) are developed in accordance with paragraph 19 of Article 65 of the Code of the Republic of Kazakhstan « On customs regulation in the Republic of Kazakhstan »  and determine the procedure, conditions and terms of issuance of  the preliminary decision on determination of the customs value of imported goods (hereinafter – the preliminary decision).»

 - Paragraph 2 of Chapter 2 - Procedure, conditions and terms for issuance of a preliminary decision «A condition for issuance of a preliminary decision is an application for a preliminary decision (hereinafter – the application), submitted by the applicant to the territorial state revenue authority (hereinafter – the authority) in the form of a paper document» should be revised to read « A condition for issuance of a preliminary decision is an application for a preliminary decision (hereinafter – the application), submitted by the applicant to the territorial state revenue authority (hereinafter – the authority) in the form of an electronic document certified by the electronic digital signature of the applicant, with the attachment of scanned copies of documents through the information system of the authority. In case of failure of the information system of the authority, the application is submitted on paper, the preliminary decision is issued on paper. »

- Paragraph 6 «A preliminary decision is issued within twenty working days from the date of registration of the application in the office of the authority should be revised to read «A preliminary decision is issued within 20 (twenty) working days, in the case of filing an application on paper - from the date of registration of the application in the office of the authority, in the case of filing an application through the information system of the authority - from the date of sending the application signed with an electronic digital signature. »

- Paragraph 7 «The preliminary decision in the form of a paper document is filled in according to the form in accordance with Annex 2 to these Rules, in two copies, one of which remains in the authority, and the other one is sent to the applicant.» should be revised to read «A preliminary decision is issued to the applicant regarding the determination of the method of customs value for 1 (one) product according to the Annex 2 of these Rules and is filled out in the form of electronic or paper in 2 (two) copies, one of which remains in the authority, the second one is sent to the applicant.»

          In the Rules and Deadlines for the application of the preliminary decision on the application of methods for determination of the customs value of imported goods:

- Paragraph 1 of Chapter 1 - General provisions «These Rules and the terms of application of the preliminary decision on the application of methods for determination of customs value of imported goods have been developed in accordance with paragraph 19 of Article 65 of the Code of the Republic of Kazakhstan dated December 26, 2017 «On customs regulation in the Republic of Kazakhstan» in order to determine the procedure and time limit of the application of preliminary decisions on the application of methods for determination of customs value of imported goods (hereinafter – the preliminary decision) should be revised to read «These Rules and the terms of application of the preliminary decision on the application of methods for determination of customs value of imported goods have been developed in accordance with paragraph 19 of Article 65 of the Code of the Republic of Kazakhstan « On customs regulation in the Republic of Kazakhstan» and determine the procedure and time limit of the application of the preliminary decision on application of methods for determination of  customs value of imported goods (hereinafter – the preliminary decision).»