On some issues of temporary customs control areas.
The Rules of creation (including under the application of an interested person), terminating the functioning of temporary customs control areas, requirements to them, as well as the legal regime of the temporary customs control area (hereinafter - the Rules) have been developed in accordance with paragraph 4 of article 404 of the Code of the Republic of Kazakhstan dated December 26, 2017 "On customs regulation in the Republic of Kazakhstan" (hereinafter - the Code) and define the procedure for the establishment, termination of the functioning of temporary customs control areas, requirements to them, as well as the legal regime of the temporary customs control area.
In order to perform customs control, cargo and other operations for goods and vehicles outside the permanent customs controlled areas, the head of the territorial state revenue authority for regions, cities of republican significance and the capital (hereinafter - the territorial authority) or his deputy, via a memo from an official of the territorial authority, including under the application of the interested a person drawn up in any form, a decision is made to create a temporary customs control area.
The application is considered by the territorial authority within three working days from the date of its registration with the territorial authority.
The time limit for establishing a temporary customs control area is 24 hours. Based on the memo, the deadline may be continued for up to a further 24 hours.
When transporting goods by rail, in absence of a customs control area at the destination station, a temporary customs control zone is created for a period of no more than 5 (five) working days from the date of the decision on its establishment.
The memo on the establishment of a temporary customs control area reflects:
1) basis and purpose of creation;
2) terms of creation;
3) information on the person who is competent for goods and vehicles and (or) holding premises and (or) open areas where customs inspection, customs examination of goods and vehicles is carried out;
4) information on the carrier and the section of railway track at the destination station – in relation to goods traveling by rail, for establishment of a temporary customs control area in order to complete the customs procedure of customs transit;
5) location of the temporary customs control area;
6) the means of designation used.
The temporary customs control area is established in such a way that its limits do not constitute obstacles to other traffic participants.
Borders of temporary customs control zones are limited on perimeter to elastic tape of light-yellow color, at least 50 millimeters wide, with text through equal intervals "customs control zone" or road cones at distance no more than 2 meters from each other and at distance is at least 0,5 of meters, but no more than 4 meters from the inspected or examined vehicle.
In case of establishment of a temporary customs control area or refusal, the territorial authority notifies the applicant in a written form no later than one working day following the day of the relevant decision. The temporary customs control area stops the functioning upon conclusion of the activities that served as the basis for its establishment, or upon expiration of its validity period specified in the official memo of the official of the territorial authority on the establishment of a temporary customs control area, including under the application of an interested person, drawn up in any form