Liability of persons in violation of the customs transit procedure

In accordance with Article 234 of the Code of the Republic of Kazakhstan «On Customs regulation in the Republic of Kazakhstan" (hereinafter – the Code), in case of non-delivery of all goods placed under the customs transit procedure and documents for them to the place of delivery of goods, the carrier, irrespective of whether he is a declarant of goods placed under such a customs procedure, bears responsibility established by the laws of the Republic of Kazakhstan.

In other cases of non–fulfillment of obligations by transportation (in transit) of goods in accordance with the customs procedure of customs transit, including in the case of non-delivery of part of the goods placed under the customs procedure of customs transit, the persons specified in Article 230 of this Code bear responsibility established by the legislation of the member State of the Eurasian Economic Union, on the territory of which violation took place.

The liability for failure to fulfil responsibilities of the carrier's obligations when transporting goods by rail in accordance with the customs procedure of customs transit is borne by the rail carrier who accepted the goods for transportation on the territory of the Republic of Kazakhstan in accordance with the procedure established by international agreements in the field of railway transport and acts of the Council for Railway Transport of the Commonwealth of Independent States. or the legislation of the Republic of Kazakhstan on transport, if the transfer of goods is carried out between rail carriers of the Republic of Kazakhstan.

For non-fulfillment of obligations when transporting goods by rail in accordance with the customs procedure of customs transit, the rail carrier specified in part one of this paragraph shall be responsible stipulated by the laws of the Republic of Kazakhstan.

 

Chief  specialist of customs post «Bakhty»

G.Nurgalieva