In the Republic of Kazakhstan, the procedure for the application and Rules for accounting for the payment of customs duties and taxes are regulated by Chapter 10 of the Code of the Republic of Kazakhstan "On Customs Regulation in the Republic of Kazakhstan", as well as by Decree of the Government of the Republic of Kazakhstan No. 1230 dated November 23, 2010.
Ensuring the payment of customs duties and taxes is a way to guarantee the fulfillment of obligations to customs authorities for the payment of customs duties and taxes.
Let's consider in which cases the obligation to pay customs duties and taxes should be ensured:
1) When transporting goods in accordance with the customs procedure of customs transit.
2) When changing the terms of payment of customs duties and taxes.
3) When placing goods under the customs procedure for processing goods outside the customs territory.
4) When releasing goods before receiving the results of the customs examination.
5) Upon the release of goods before the completion of the proceedings or the completion of the administrative process in the identification of a crime or an administrative offense.
6) When placing goods under the customs procedure of a customs warehouse without actually placing them in a customs warehouse (due to their large dimensions).
7) When replacing foreign goods placed under the customs procedure of processing in the customs territory with equivalent goods.
8) Upon the release of goods, when the appointed additional verification of the determination of the customs value cannot be completed within the time limits established by law.
9) In case of periodic customs declaration.
10) When placing goods for temporary storage in the warehouses of the recipient of goods that is not included in the register of places or temporary storage warehouses (i.e. own warehouses).
11) When a legal entity is included in the register of customs carriers (in this case, the amount of security must be equivalent to at least two hundred thousand euros).
12) When a person is included in the register of customs representatives (in this case, the amount of security must be equivalent to at least one million euros).
13) To assign the status of an authorized economic operator and carry out its activities as an authorized economic operator (in this case, the amount of the general security must be equivalent to one million euros).
Security for the payment of customs duties and taxes is not provided if the amount of customs duties, taxes and interest payable does not exceed the amount equivalent to five hundred euros at the market exchange rate.
The payment of customs duties and taxes is secured by the payer and the customs representative, and in case of customs transit, it may also be carried out by another person for the payer if he has the right to own, use and (or) dispose of the goods in respect of which the security is being provided.
The security for the payment of customs duties and taxes is provided to the customs authority responsible for the release of goods.
If the security for payment of customs duties and taxes is provided by a customs representative and (or) a customs carrier, such security must be provided to the customs authority in whose area of activity it is registered.
When transporting goods in accordance with the customs procedure of customs transit, security for payment of customs duties and taxes may be provided to the customs authority of departure or the customs authority of destination.
Payment of customs duties and taxes in the Republic of Kazakhstan may be provided in any of the following ways, at the option of the payer:
money;
a bank guarantee;
by guarantee;
a pledge of property;
the insurance contract.
Ensuring the payment of customs duties and taxes can be carried out by combining two or more of these methods.
The fulfillment by the payer of the obligation to pay customs duties and taxes must be ensured continuously throughout the entire term of the obligation.