The fulfillment of the obligation to pay customs duties, taxes, special, anti-dumping and countervailing duties under the customs procedure of customs transit

The fulfillment of the obligation to pay customs duties, taxes, special, anti-dumping and countervailing duties under the customs procedure of customs transit The requirement of the customs authorities to provide security for the fulfillment of the obligation to pay customs duties, taxes, special anti-dumping, countervailing duties (hereinafter - the payment of customs duties, taxes) is aimed at reducing illegal attraction of goods in economic turnover without paying customs duties. Ensuring the payment of customs duties and taxes is a guarantee of proper fulfillment of the obligations assumed by the customs legislation by persons engaged in foreign economic activity. The customs procedure of customs transit is a customs procedure under which goods are moved (transported) from the customs authority of departure to the customs authority of destination without payment of customs duties, taxes, special anti-dumping, countervailing duties, subject to providing the customs authority with payment of customs duties, taxes. The customs legislation of the Eurasian Economic Union provides for 4 forms of ensuring the fulfillment of the obligation to pay customs duties and taxes (money, deposit, bank guarantee and surety), however, it is presumed that the legislation of the member States of the Eurasian Economic Union may provide other ways to ensure payment. In the legislation of the Republic of Kazakhstan, this is ensuring the payment of customs duties and taxes through an insurance contract. The Order of the Minister of Finance of the Republic of Kazakhstan dated February 26, 2018 No. 295 approved a standard insurance contract for ensuring the fulfillment of the obligation to pay customs duties and taxes when performing customs operations. At the same time, a payer has the right to choose any of the ways to ensure the fulfillment of the obligation to pay customs duties and taxes, or use several methods, as well as the right to replace one way of ensuring by another way. Maintenance of payment of goods transported under one transit declaration may be provided to the customs authority of departure or the customs authority of destination. In respect of goods placed under the customs procedure of customs transit, security is not provided if: 1) The amount of fulfillment of the obligation to pay customs duties, taxes, special anti-dumping, countervailing duties does not exceed the amount equivalent to five hundred euros at the exchange rate effective on the day of registration of the transit declaration; 2) The declarant is a customs carrier performing the carriage (transportation) of the declared goods, or an authorized economic operator (hereinafter - AEO) with a certificate of inclusion in the register of AEO, type 1 and 3; 3) Goods are transported by rail, air or by pipeline transport. The fulfillment of the obligation to pay customs duties and taxes by the payer must be ensured continuously throughout the duration of the obligation. Therefore, the period of validity of ensuring the fulfillment of the obligation to pay customs duties and taxes should be sufficient for the timely sending the requirements for the fulfillment of obligations assumed under these ways by the customs authority to the person who ensured the fulfillment of the obligation to pay customs duties and taxes. The refund (offset) of ensuring payment of customs duties and taxes is made under the condition that the customs authority makes sure that the secured obligations are fulfilled or in the case when the secured obligation has not risen.

The requirement of the customs authorities to provide security for the fulfillment of the obligation to pay customs duties, taxes, special anti-dumping, countervailing duties (hereinafter - the payment of customs duties, taxes) is aimed at reducing illegal attraction of goods in economic turnover without paying customs duties. Ensuring the payment of customs duties and taxes is a guarantee of proper fulfillment of the obligations assumed by the customs legislation by persons engaged in foreign economic activity.

The customs procedure of customs transit is a customs procedure under which goods are moved (transported) from the customs authority of departure to the customs authority of destination without payment of customs duties, taxes, special anti-dumping, countervailing duties, subject to providing the customs authority with payment of customs duties, taxes.

The customs legislation of the Eurasian Economic Union provides for 4 forms of ensuring the fulfillment of the obligation to pay customs duties and taxes (money, deposit, bank guarantee and surety), however, it is presumed that the legislation of the member States of the Eurasian Economic Union may provide other ways to ensure payment. In the legislation of the Republic of Kazakhstan, this is ensuring the payment of customs duties and taxes through an insurance contract. The Order of the Minister of Finance of the Republic of Kazakhstan dated February 26, 2018 No. 295 approved a standard insurance contract for ensuring the fulfillment of the obligation to pay customs duties and taxes when performing customs operations. At the same time, a payer has the right to choose any of the ways to ensure the fulfillment of the obligation to pay customs duties and taxes, or use several methods, as well as the right to replace one way of ensuring by another way.

Maintenance of payment of goods transported under one transit declaration may be provided to the customs authority of departure or the customs authority of destination.

In respect of goods placed under the customs procedure of customs transit, security is not provided if:

1) The amount of fulfillment of the obligation to pay customs duties, taxes, special anti-dumping, countervailing duties does not exceed the amount equivalent to five hundred euros at the exchange rate effective on the day of registration of the transit declaration;

2) The declarant is a customs carrier performing the carriage (transportation) of the declared goods, or an authorized economic operator (hereinafter - AEO) with a certificate of inclusion in the register of AEO, type 1 and 3;

3) Goods are transported by rail, air or by pipeline transport.

The fulfillment of the obligation to pay customs duties and taxes by the payer must be ensured continuously throughout the duration of the obligation. Therefore, the period of validity of ensuring the fulfillment of the obligation to pay customs duties and taxes should be sufficient for the timely sending the requirements for the fulfillment of obligations assumed under these ways by the customs authority to the person who ensured the fulfillment of the obligation to pay customs duties and taxes.

The refund (offset) of ensuring payment of customs duties and taxes is made under the condition that the customs authority makes sure that the secured obligations are fulfilled or in the case when the secured obligation has not risen.

Activities
Customs administration