Rules for customs clearance of goods by officials of state revenue bodies
Chapter 1. General provisions
1.These Rules for Customs clearance of Goods by officials of state revenue bodies have been developed in accordance with paragraph 1 of Article 144, paragraph 3 of Article 148, paragraph 7 of Article 180, paragraph 9 of Article 182, paragraph 5 of Article 185, paragraph 11 of Article 187, paragraphs 4 and 9 of Article 190, paragraph 4 of Article 192, paragraph 10 of Article 194, subparagraph 5) of paragraph 3 of Article 536 of the Code of the Republic of Kazakhstan dated December 26, 2017 "On Customs regulation in the Republic of Kazakhstan" (hereinafter – The Code), as well as subparagraph 1) of Article 10 of the Law of the Republic of Kazakhstan dated April 15, 2013 "On Public Services" (hereinafter – the Law) and determine the sequence of actions of officials of the territorial bodies of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan in the regions, cities of Nur-Sultan, Almaty and Shymkent in the provision of state customs clearance services goods.
2.The state service "Customs clearance of goods" is provided by the territorial bodies of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan for the regions, cities of Nur-Sultan, Almaty and Shymkent (hereinafter referred to as the service provider) through the "Automated System of Customs and Tax Administration "ASTANA–1" (hereinafter referred to as IS).
3. Customs clearance of goods is carried out by officials of the service provider authorized to perform such customs operations in accordance with their official (functional) duties (hereinafter referred to as the authorized official), and begins from the moment the customs declaration is submitted to the service provider in the form of a declaration for goods and ends with the release of goods.
4. Customs declaration in electronic form is carried out in accordance with Chapter 2 of these Rules using the declaration of goods in the form of an electronic document (hereinafter – EDT).
5. Customs declaration in writing is carried out in accordance with Chapter 3 of these Rules using a declaration for goods in the form of a paper document (hereinafter – DT).
6. In accordance with paragraph 5 of Article 393 of the Code, customs control during the customs declaration of goods is carried out only on the basis of an automated risk management system that determines the forms of customs control and (or) measures to ensure customs control.
7. During the customs clearance of goods, the declaration for goods, regardless of its form, is submitted by the declarant or the customs representative (hereinafter referred to as the service recipient) to the service provider in the area of activity of which the goods are under customs control, except for the cases established by paragraph 2 of Article 180 of the Code, or goods in cases determined by the Commission in accordance with paragraph 3 of Article 180 of the Code, are not located on the territory of the Republic of Kazakhstan.
8. The EDT after its completion, as well as documents confirming the information stated in it, submitted in electronic form in the cases defined by these Rules, are certified with an electronic digital signature (hereinafter – EDS) the service recipient in accordance with the Law of the Republic of Kazakhstan dated January 7, 2003 "On electronic document and electronic digital signature".
9. The actions of the service provider related to notifying the service recipient of the EDT statuses (submitted, accepted, registered, refused registration, the issue is allowed, the issue is suspended, revoked, conditional issue) are carried out via IP in real time, with the exception of the actions provided for in part two of this paragraph.
Electronic documents are generated and sent to the service recipient by the Service Provider through the IP in accordance with Appendices 1, 2 and 3 to these Rules when performing customs operations related to:
the release of goods without the participation of an official (hereinafter – automatic release);
refusal to release goods;
cancellation of the release of goods.
10. At the request of the service recipient, the service provider prints a paper copy of the goods declaration from its electronic form no later than 30 (thirty) minutes from the moment of receipt of the request.
At the same time, the authorized official who has carried out the release of goods puts marks on the release of goods in such a declaration for goods and certifies with a personal numbered seal, except for the automatic release of goods.
In case of automatic release of goods, a mark on the release of goods is affixed by the service provider in which the release of goods was carried out.
11. In order to receive a public service, the service recipient provides the service provider either through the e-government web portal www.egov.kz (hereinafter referred to as the portal) declaration of goods.
The list of basic requirements for the provision of public services, including the characteristics of the process, form, content and result of the provision, as well as other information, taking into account the specifics of the provision of public services, is given in the standard of the state service "Customs clearance of goods" according to Annex 4 to these Rules.
Confirmation of acceptance from the service recipient of documents submitted to the service provider in writing is a mark on a copy of the application containing the date, time, signature, surname and initials of the person who accepted the package of documents.
In case of application through the portal, the recipient is sent the status of acceptance of the request for the provision of public services.
The reclamation of documents and information that can be obtained from the IP from service recipients is not allowed.
In accordance with subparagraph 11) of paragraph 2 of Article 5 of the Law, the service provider ensures that data is entered into the monitoring system for the provision of public services on the stage of the provision of public services in accordance with the procedure established by the authorized body in the field of informatization.
12. In the event of a failure of the information system containing the necessary information for the provision of public services, the service provider immediately sends a request to the support service by e-mail e-okno@mgd from the moment of the failure.kz with mandatory provision of information on the name of the state service, the registration number of the application for receiving the state service, the individual identification number (IIN), or business identification number (BIN), the name of the service recipient, the description of the sequence of actions leading to an error, screenshots, explaining the problem.
Chapter 2. Procedure for registration or refusal to register EDT through the information system of the service provider without the participation of an authorized official
Paragraph 1. Actions of an authorized official during the customs clearance of goods with the use of customs declaration in electronic form
13. Customs operations related to registration or refusal to register EDT are carried out in accordance with the Instruction on the Procedure for registration or refusal to register a declaration for goods approved by the decision of the Board of the Eurasian Economic Commission (hereinafter referred to as the EEC) No. 98 of July 2, 2014 (hereinafter referred to as the Instruction on Registration or Refusal to register a declaration for goods), and in the part not regulated by the Instructions on Registration or refusal to register a declaration for goods, the provisions of this chapter apply.
14. Registration or refusal to register EDT is carried out by the service provider through IP without the participation of an authorized official (hereinafter referred to as automatic registration of EDT) in accordance with paragraph 3 of Article 148 of the Code.
15. The date and time of submission of the EDT are fixed by the service provider via IS.
At the same time, the control of the deadlines for submitting EDT, established by Article 181 of the Code, is carried out by the service provider through IP.
In case of submission of EDT with violation of deadlines, the measures provided for in Article 538 of the Code of the Republic of Kazakhstan dated July 5, 2014 "On Administrative Offenses" (hereinafter – the Administrative Code) are taken.
16. The submission of EDT is not accompanied by the submission to the service provider of documents confirming the information stated in it, except in the case established by paragraph 7 of Article 180 of the Code.
17. Prior to the registration of EDT by the service recipient, the service provider, through the IP, checks for the absence of grounds for refusal to register EDT in accordance with paragraph 5 of Article 182 of the Code by conducting format-logical control.
When an EDT error is issued as a result of format-logical control, the corresponding message is displayed in the IC.
If there are grounds for refusal to register EDT by the service provider, the refusal to register EDT in accordance with the Instructions on registration or refusal to register the declaration of goods is carried out by means of IP.
18. The registration of EDT is carried out by the service provider through the IP with the notification of the status of the registered EDT to the service recipient.
Paragraph 2. Actions of an authorized official when performing customs operations after registering a declaration for goods before the release of goods
19. After registration of the EDT, a risk management system is used to verify the information stated in it by the service provider through the IP for the purposes of determining the forms of customs control and (or) measures ensuring customs control.
20. Verification for the availability of documents, information about documents and (or) information from them specified in Article 179 of the Code is carried out by means of IP in accordance with paragraph 2 of Article 146 of the Code.
In the case of the availability of goods subject to prohibitions and restrictions, the service provider checks the authenticity of the information declared by the service recipient in the EDT with information about documents confirming compliance with prohibitions and restrictions contained in the state database "E-licensing" (hereinafter referred to as the IS GBDL "E–Licensing") and the "Single Window for export-import operations" (hereinafter – IS "E-window").