Rules for confirming the existence of grounds for granting deferral or installment payment of import customs duties
Chapter 1. General provisions
1. These Rules for confirming the existence of grounds for granting deferral or installment payment of import customs duties (hereinafter referred to as the Rules) have been developed in accordance with paragraphs 4 and 6 of Article 92 of the Code of the Republic of Kazakhstan dated December 26, 2017 "On Customs Regulation in the Republic of Kazakhstan" (hereinafter referred to as the Code) and subparagraph 1) of Article 10 of the Law of the Republic of Kazakhstan Kazakhstan dated April 15, 2013 "On Public Services" (hereinafter – the Law) and determine the procedure for the provision of public services "Changing the terms of payment of import customs duties" (hereinafter – the public service).
2. The state service 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 – the service provider).
The acceptance of documents and the issuance of the result of the provision of public services are carried out through the "Non–Profit Joint Stock Company "State Corporation "Government for Citizens" (hereinafter - the State Corporation).
Chapter 2. The procedure for the provision of public services
3. 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, are set out in the standard of public services "Changing the terms of payment of import customs duties" according to Annex 1 to these Rules (hereinafter – the Standard).
Individuals or legal entities (hereinafter referred to as the service recipient), in order to receive a public service, send through a State Corporation an application for a decision to grant a deferral or installment payment of import customs duties (hereinafter referred to as an application) in the form according to Annex 2 to these Rules and a package of documents according to the list provided for in paragraph 8 of the Standard.
When rendering a public service, the service recipient provides consent to the use of information constituting a legally protected secret contained in information systems, unless otherwise provided by Law.
The authorized body receives information about identity documents contained in state information systems from the relevant state information systems through the "electronic government" portal (hereinafter referred to as the portal) in the form of electronic documents certified by the electronic digital signature of authorized officials.
Submission of documents is not required if the information contained in them is obtained from state information systems and (or) from the information form.
4. The term of consideration of documents and the issuance of the result of the provision of public services is no more than 5 (five) working days from the date of their receipt.
In cases when the service recipient submits a complete package of documents to the State Corporation in an appearance on paper:
1) an employee of a State Corporation accepts, verifies and registers the documents submitted by the service recipient to the State Corporation and issues a receipt for their acceptance – within 15 (fifteen) minutes;
2) transfers the documents by courier service of the State Corporation to the service provider – within 1 (one) working day;
when providing a public service through a State corporation on paper, the day of receipt of applications and documents is not included in the deadline for the provision of public services.
If the service recipient provides an incomplete package of documents in accordance with the list provided for in paragraph 8 of the state service standard "Changing the terms of payment of import customs duties" in accordance with Annex 1 to these Rules, as well as expired documents, the employee of the State Corporation refuses to accept the application and issues a receipt for refusal to accept documents in the form in accordance with Annex 3 to these Rules. Rules.
The employee of the office of the service provider accepts the documents submitted by the courier service, registers them in the ESED – within 4 (four) hours and passes the package of documents for consideration to the head of the service provider or his acting duties, who determines the responsible contractor of the service provider.
The responsible executor of the service provider, within the time limits specified in the first part of paragraph 4 of these Rules, checks the compliance of the information specified in the application and (or) the submitted documents necessary for the provision of public services with the requirements established by the Code and these Rules.
The result of the provision of a public service is a decision to grant a deferral or installment payment of import customs duties, or a decision to refuse to grant a deferral or installment payment of import duties in the cases and on the grounds specified in paragraph 9 of Annex 1 to these Rules.
The responsible executor of the service provider sends the result of the provision of public services to the head of the service provider or to the person performing his duties.
The result of the provision of public services is signed by the head of the service provider or acting as his duties and sent by courier service to the State Corporation.
An employee of a State corporation receives the result of rendering a public service – within 1 (one) working day.
5. In accordance with subparagraph 11) of paragraph 2 of Article 5 of the Law, entering data into the information system for monitoring the Provision of public services is established by the Rules for Entering data into the information system for monitoring the Provision of Public Services on the Stage of Rendering Public Services, approved by Order No. 452 of the Acting Minister of Transport and Communications of the Republic of Kazakhstan dated June 14, 2013 (registered in the Register of State Registration regulatory legal acts under No. 8555).
Chapter 3. The procedure for appealing decisions, actions (inaction) of the service provider and (or) their officials, the State Corporation and (or) its employees on the provision of public services
6. In cases of disagreement with the results of the provision of public services by the service recipient, a complaint is filed against the decision, actions (inaction) of the service provider on the provision of public services in accordance with the legislation of the Republic of Kazakhstan:
in the name of the head of the service provider;
addressed to the head of the authorized body exercising leadership in the field of ensuring tax receipts and payments to the budget;
to the authorized body for the assessment and control of the quality of public services.
At the same time, a complaint about the actions (inaction) of employees of a State Corporation when providing services through a State Corporation is filed to the head of the State Corporation, or to the authorized body in the field of informatization.
The complaint of the service recipient received by the service provider, the State Corporation directly providing public services, is subject to consideration in accordance with paragraph 2 of Article 25 of the Law within 5 (five) working days from the date of its registration.
The complaint of the service recipient received by the authorized body for the assessment and control of the quality of public services is subject to consideration within 15 (fifteen) working days from the date of its registration.
7. In cases of disagreement with the results of the provision of public services, the service recipient, in accordance with subparagraph 6) of paragraph 1 of Article 4 of the Law, applies to the court.
Appendix 1
to the Rules for confirming
the existence of grounds for
granting Deferral or
Installment payment of Import
Customs Duties
Standard of the state service "Changing the terms of payment of import customs duties"
1 Name of the service provider Territorial bodies of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan by regions, cities of Nur-Sultan, Almaty and Shymkent
2 Methods of providing public services Acceptance of the application and issuance of the result of the provision of public services is carried out through the "Non–Profit Joint Stock Company "State Corporation "Government for Citizens" (hereinafter - the State Corporation)
3 The term of rendering the state service from the moment of delivery of the package of documents is 5 (five) working days
4 The form of public service provision is paper
5 The result of the provision of a public service is a decision to grant a deferral or installment payment of import customs duties or a decision to refuse to grant a deferral or installment payment of import customs duties
6 The amount of the fee charged to the service recipient for the provision of public services, and the methods of its collection in cases provided for by the legislation of the Republic of Kazakhstan, the public service is provided free of charge
7 Work schedule of the State Corporation – from Monday to Saturday, except Sundays, holidays according to the labor legislation of the Republic of Kazakhstan in accordance with the established work schedule from 9.00 am to 20.00 pm, without lunch break.
Reception is carried out in the order of electronic queue, at the place of registration of the payer without accelerated service, it is possible to book an electronic queue through the portal.
8 List of documents required for the provision of public services to a State corporation:
1) an application in the form according to Annex 2 to these Rules confirming the existence of grounds for granting a deferral or installment payment of import customs duties;
2) the application shall be accompanied by a list of documents required to grant a deferral or installment payment of import customs duties and confirmation of the existence of the grounds specified in paragraph 2 of Article 92 of the Code of the Republic of Kazakhstan dated December 26, 2017 "On Customs Regulation in the Republic of Kazakhstan" (hereinafter – the Code):