On Customs Regulation in the Republic of Kazakhstan

On customs regulation in the Republic of Kazakhstan

Unofficial translation

Code of the Republic of Kazakhstan dated December 26, 2017 No. 123-VI.

       Unofficial translation

 On customs regulation in the Republic of Kazakhstan

       This Code determines the legal, economic and organizational basis for customs regulation in the Republic of Kazakhstan and aims to protect sovereignty and economic security of the Republic of Kazakhstan, enhance the ties of the Kazakh economy in the world economic relations system and liberalize foreign economic activity.

 SECTION 1. GENERAL PROVISIONS

 Chapter 1. GENERAL PROVISIONS ON CUSTOMS REGULATION IN THE REPUBLIC OF KAZAKHSTAN

Article 1. Customs regulation in the Republic of Kazakhstan

1. Customs regulation in the Republic of Kazakhstan is recognized the regulation of relations on the part of the customs territory of the Eurasian Economic Union (territory of the Republic of Kazakhstan), where the Republic of Kazakhstan has exclusive jurisdiction, including the establishment of the order and conditions for movement of goods across the customs border of the Eurasian Economic Union, their location and use on customs territory of the Eurasian Economic Union or abroad, the procedure for performing customs operations, related to arrival of goods into the customs territory of the Eurasian Economic Union, their departure from the customs territory of the Eurasian Economic Union, temporary storage of goods, their customs declaration and release, other customs operations, the procedure for payment of customs duties, special, anti-dumping, countervailing duties and customs control, as well as the regulation of power relations between customs authorities and persons exercising the rights to own, use and (or) dispose the goods on the customs territory of the Eurasian Economic Union or beyond it.
2. Customs regulation in the Republic of Kazakhstan shall be based on the principles of equal rights for persons when moving goods across the customs border of the Eurasian Economic Union, clarity and consistency in performance of customs operations, publicity in development and application of international treaties and acts, governing the customs relations that constitute the right of the Eurasian Economic Union, and their harmonization with the norms of international law, as well as on application of modern methods of customs control and maximum use of information and communication technologies in the work of customs authorities.
3. Customs regulation in the Republic of Kazakhstan shall be carried out in accordance with the international treaties of the Eurasian Economic Union regulating customs legal relations within the framework of the Eurasian Economic Union, including the Treaty on the Customs Code of the Eurasian Economic Union, the international treaties of the Eurasian Economic Union with a third party and acts constituting the law of the Eurasian Economic Union (hereinafter - the customs legislation of the Eurasian Economic Union), as well as in accordance with the Treaty on the Eurasian Economic Union dated May 29, 2014 (hereinafter - the Treaty on the Union).
4. Customs legal relations not regulated by the customs legislation of the Eurasian Economic Union shall be regulated by the customs legislation of the Republic of Kazakhstan.
5. The customs area shall be the sphere of customs regulation aimed at ensuring compliance with international treaties of the Republic of Kazakhstan, the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan, as well as other legislation of the Republic of Kazakhstan.

Article 2. Competence of authorized state bodies

1. The authorized body in the customs policy area in accordance with the customs legislation of the Eurasian Economic Union and (or) the legislation of the Republic of Kazakhstan shall:

      1) develop proposals on formation of customs policy in the Republic of Kazakhstan;

       2) develop and approve the normative legal acts provided for by this Code, within the limits of their competence;

      3) fulfill other powers provided for by this Code, other laws of the Republic of Kazakhstan, acts of the President of the Republic of Kazakhstan and the Government of the Republic of Kazakhstan.

2. The authorized body in the customs area (hereinafter referred to as the authorized body) in accordance with the customs legislation of the Eurasian Economic Union and (or) the legislation of the Republic of Kazakhstan shall:

      1) develop and approve normative legal acts provided for by this Code, within the limits of their competence;

       2) manage the customs authorities of the Republic of Kazakhstan;

       3) determine the powers of the department that is part of it;

       4) develop and approve the rules for creating, categorizing, classifying, as well as regulations and standard requirements for arrangement and material and technical equipment of customs offices, customs posts and checkpoints in the part not regulated by the customs legislation of the Eurasian Economic Union;

       5) create information, communication and data transfer systems, technical means of customs control, as well as information protection means;

       6) take decisions on inclusion of persons in the registers of persons carrying out activities in the customs area, as well as in the register of authorized economic operators;

       7) carry out customs administration;

       8) exercise customs control over the movement of goods and vehicles across the customs border of the Eurasian Economic Union;

      9) on a regular basis, ensure timely informing of participants of foreign economic and other activities in the customs area, including about the changes and additions to the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan;

      10) maintain customs statistics;

      11) develop and approve instructions for performance of certain customs operations;

       12) develop and approve instructions for application of certain forms of customs control and measures to ensure the conduct of customs control;

       13) participate in development of legal acts in the export control area;

      14) create mobile groups in the territorial customs authorities to carry out control measures;

      15) fulfill other powers provided for by this Code, other laws of the Republic of Kazakhstan, acts of the President of the Republic of Kazakhstan and the Government of the Republic of Kazakhstan.

Article 3. Basic definitions used in this Code

1. Basic definitions used in this Code:

      1) accident - an incident of a technical, technological or other nature that is harmful for its consequences, which occurred with vehicles and (or) other goods that are under customs control, which entailed the quantitative and (or) qualitative changes, not specified in the customs legislation of the Eurasian Economic Union and this Code, that are not caused by the deliberate actions of the owner and (or) the person who possessed the goods at the time of such changes, except for the natural changes under normal conditions of transportation (movement) and (or) storage, as well as the changes due to force majeure;

       2) monetary instruments - traveler's checks, bills of exchange, checks (bank checks), as well as securities in documentary form, which certify the obligation of the issuer (debtor) to pay money and in which the person to whom such payment is made is not specified;

      3) preliminary information - information in electronic form on goods intended for transfer across the customs border of the Eurasian Economic Union, vehicles of international transportation carrying such goods, time and place of arrival of goods in the customs territory of the Eurasian Economic Union, passengers arriving in the customs territory of the Eurasian Economic Union;

      4) customs duties and taxes levied at uniform rates - the amount of customs duties and taxes calculated in respect of goods for personal use without dividing it into the customs duties and taxes that make up it;

       5) declarant - a person who declares goods or on whose behalf the goods are declared;

       6) the Eurasian Economic Commission (hereinafter referred to as the Commission) shall be a permanent regulatory body of the Eurasian Economic Union;

      7) a person of a member state of the Eurasian Economic Union shall be a natural person who has a permanent place of residence in a member state of the Eurasian Economic Union, including an individual entrepreneur registered in accordance with the legislation of a member state of the Eurasian Economic Union, a legal entity, an organization that is not a legal entity established in accordance with the legislation of a member state of the Eurasian Economic Union;

       8) the customs territory of the Eurasian Economic Union shall be a single customs territory of the Eurasian Economic Union, which is composed of the territories of the member states of the Eurasian Economic Union, as well as the exclusive economic zones and continental shelves of the member states of the Eurasian Economic Union, artificial islands, installations, buildings and other facilities in respect of which the member states of the Eurasian Economic Union have exclusive jurisdiction;

       9) the customs border of the Eurasian Economic Union - the limits of the customs territory of the Eurasian Economic Union, as well as in accordance with international treaties within the framework of the Eurasian Economic Union - the limits of individual territories located on the territories of the member states of the Eurasian Economic Union;

       10) the crossing of the customs border of the Eurasian Economic Union - the entry of a person into the customs territory of the Eurasian Economic Union, the departure of a person from the customs territory of the Eurasian Economic Union, including the performance of customs operations with respect to goods and vehicles being transported in the customs control zone located at the border crossing point, other place of movement of goods and vehicles;

      11) goods of the Eurasian Economic Union:

       goods located in the customs territory of the Eurasian Economic Union, fully produced (extracted, received, grown) in the customs territory of the Eurasian Economic Union;

      goods in the customs territory of the Eurasian Economic Union that have acquired the status of goods of the Eurasian Economic Union or recognized as goods of the Eurasian Economic Union in accordance with the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan or before they come into force;

       goods located in the customs territory of the Eurasian Economic Union manufactured (produced) in one or more member states of the Eurasian Economic Union from among the goods specified in paragraphs two and three of this subparagraph;

       goods exported from the customs territory of the Eurasian Economic Union and retained the status of goods of the Eurasian Economic Union in accordance with the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan;

       12) artificial islands – the objects, fixed in accordance with the design documentation for their establishment at the place of location, that have an alluvial, bulk, pile-supported and other non-floating support structure, upstanding above the surface of the water at maximum tide water, used to ensure the defense and security of the member states of the Eurasian Economic Union, geological study, exploration and extraction of mineral resources, the conduct of marine resource research on aquatic biological resources and fisheries, marine scientific research, for other purposes that do not contradict the international treaties of the Republic of Kazakhstan and the legislation of the Republic of Kazakhstan;

       13) vehicles for personal use – the category of goods for personal use, which includes certain types of auto and motor-vehicles and trailers to auto and motor vehicles and equipment, determined by the Commission, watercraft or aircraft, together with spare parts and their normal accessories and equipment, fuels and lubricants, cooling and other technical liquids contained in the filling containers provided for by their design, belonging on the right of possession, use and (or) disposal to an individual person, moving these vehicles across the customs border of the Eurasian Economic Community for personal use and not for transportation of persons for remuneration, industrial or commercial transportation of goods for a fee or free of charge, including vehicles registered for legal entities and individual entrepreneurs;

       14) goods for personal use – the goods intended for personal, family, household and other non-business activities, the needs of individuals, moved through the customs border of the Eurasian Economic Union in accompanied or unaccompanied baggage by sending in international postal items or otherwise;

       15) customs duties and taxes levied in the form of aggregate customs payment - the amount of customs duties and taxes, calculated on goods for personal use at the rates of customs duties and taxes applicable in accordance with Article 84 of this Code;

       16) the customs authority of departure - the customs authority of the Republic of Kazakhstan or the customs authority of another member state of the Eurasian Economic Union, which performs customs operations related to placement of goods under the customs procedure of customs transit;

       17) customs duty - mandatory payment collected by customs authorities in connection with movement of goods across the customs border of the Eurasian Economic Union;

      18) ensuring fulfillment of obligation to pay customs duties and taxes - a way of guaranteeing the fulfillment of the obligation to the customs authority to pay customs duties and taxes provided for by the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan;

       19) customs control - a set of actions performed by customs authorities aimed at verifying and (or) ensuring compliance with the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan;

      20) customs declaration - a customs document containing information about goods and other information necessary for the release of goods;

       21) customs declaration – an application of the declarant to the customs authority, using the customs declaration, the information on goods, on the selected customs procedure and (or) other information required for the release of goods;

       22) customs documents - customs declaration and other documents that are compiled solely to perform customs operations and customs control, as well as during and following the results of customs operations and customs control;

       23) customs operations - actions performed by persons and customs authorities in accordance with the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan;

      24) customs procedure - a set of rules that determine the conditions and procedures for the use of goods on the customs territory of the Eurasian Economic Union or outside it for the purposes of customs regulation;

       25) measures of customs and tariff regulation – the measures applied in accordance with the Treaty on the Union in respect of goods imported (imported) into the customs territory of the Eurasian Economic Union, including the application of import duties, tariff quotas, tariff preferences, and also measures applied in accordance with the legislation of the Republic of Kazakhstan on regulation of trade activities with respect of goods exported (exported) from the territory of the Republic of Kazakhstan;

       26) customs payments - customs fees, customs duties payable to the budget in accordance with this Code in connection with movement of goods across the customs border of the Eurasian Economic Union;

       27) information resources of customs authorities - an ordered set of documented information (databases, other information files) contained in the information systems of customs authorities;

       28) the zone of activity of the customs authority - the territory defined by the authorized body within which the customs authority of the Republic of Kazakhstan carries out the customs control;

       29) customs representative - a legal entity of the Republic of Kazakhstan, included in the register of customs representatives, performing the customs operations on behalf and at the instruction of the declarant or other interested person in accordance with the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan;

      30) supplies - goods:

      necessary to ensure normal operation and maintenance of vessels, aircraft and trains in their parking areas and routes, except for spare parts and equipment;

      intended for consumption and (or) use by passengers and crew members of vessels, aircraft or train passengers and train crew workers, as well as for distribution or sale to such persons;

      31) commercial documents - documents used in foreign trade and other activities, as well as to confirm completion of transactions involving the movement of goods across the customs border of the Eurasian Economic Union (invoices), specifications, shipping (packing) sheets and other documents );

       32) transport vehicles - a category of goods including a watercraft, an aircraft, an automobile vehicle, a trailer, a semi-trailer, a railway vehicle (railway rolling stock, a unit of railway rolling stock), a container with technical passports or technical forms provided for them, spare parts, supplies and equipment, fuels and lubricants, cooling and other technical liquids contained in the filling containers, provided for by their design, if they are transported together with the said transport vehicles;

      33) transportation (traffic) documents - documents confirming the existence of a contract for transportation of goods and accompanying them in such transportation (bill of lading, waybill, document confirming the conclusion of the contract of transport expedition, and other documents);

       34) international treaties of the Republic of Kazakhstan - an international treaty of the Republic of Kazakhstan with a state that is not a member of the Eurasian Economic Union, or a multilateral international treaty to which the Republic of Kazakhstan is a participant, several or all member states of the Eurasian Economic Union;

       35) cash funds – currency notes in the form of banknotes and treasury notes, coins, except for the coins made of precious metals, which are in circulation and which are the means of payment in the member states of the Eurasian Economic Union or states (group of states) that are not members of the Eurasian Economic Union, including those withdrawn from circulation, but subject to exchange for banknotes in circulation;

      36) facilities, installations - the underwater facilities, floating drilling rigs, marine floating platforms, other vessels, underwater structures, including wells, offshore stationary platforms, stationary drilling rigs, other floating and stationary objects, installed under the design documentation for their creation at the place of location to ensure the defense and security of the member states of the Eurasian Economic Union, geological study, exploration and extraction of mineral resources, resource researches of aquatic biological resources and fisheries, the conduct of marine scientific research, for other purposes that do not contradict the international treaties of the Republic of Kazakhstan and the legislation of the Republic of Kazakhstan;

       37) the customs authority of destination - the customs authority of the Republic of Kazakhstan or the customs authority of another member state of the Eurasian Economic Union, in the zone (region) of activity of which there is the place of delivery of goods specified by the customs authority of departure or which completes the customs procedure of customs transit;

      38) a state revenue authority - the state body that, within its competence, shall ensure the receipt of taxes and other obligatory payments to the budget, customs regulation in the Republic of Kazakhstan, powers to prevent, detect, suppress, solve and investigate criminal and administrative offenses attributed by the legislation of the Republic of Kazakhstan to the jurisdiction of this authority, as well as performing other powers provided by the legislation of the Republic of Kazakhstan;

       39) an interested person - a person whose interests in relation to goods are affected by decisions, actions (inaction) of customs authorities or their officials;

      40) checkpoint - a section of the customs border of the Eurasian Economic Union, located on the territory of the Republic of Kazakhstan, with customs infrastructure located within the railway, road, water or air traffic, intended for the passage of persons, goods and vehicles across the customs border of the Eurasian Economic Union, determined by the Government of the Republic of Kazakhstan and (or) international treaties of the Republic of Kazakhstan;

      41) the assigned postal service operator - a person officially appointed by a member country of the Universal Postal Union and providing postal services in accordance with the laws of the member states of the Eurasian Economic Union and acts of the Universal Postal Union;

      42) taxes – the value-added tax and excise (excise) levied by customs authorities when importing goods into the customs territory of the Eurasian Economic Union;

      43) watercraft - sea vessels, vessels of mixed (river-sea) navigation, as well as inland navigation vessels (vessels), subject to state registration in accordance with the legislation of the Republic of Kazakhstan;

       44) carrier - a person carrying out transportation (movement) of goods and / or passengers across the customs border of the Eurasian Economic Union and (or) transportation (movement) of goods under customs control in the customs territory of the Eurasian Economic Union. When the goods are transported by pipeline or through power transmission lines, the carrier shall be the person responsible for the use of pipeline transport or power transmission lines and (or) for the movement of goods by pipeline or through power transmission lines and (or) for the control and accounting of these goods;

      45) goods - any movable property, including the currency of the member states of the Eurasian Economic Union, securities and (or) currency valuables, traveler's checks, electric energy, as well as other movable items equated to immovable property;

      46) shipping documents - commercial and transport documents for goods transported across the customs border of the Eurasian Economic Union;

      47) a recipient of goods - a person specified in the shipping documents to whom the carrier is obliged to deliver goods that are under customs control;

      48) import of goods into the customs territory of the Eurasian Economic Union - the actions related to the crossing of the customs border of the Eurasian Economic Union and as a result of which the goods arrive in the customs territory of the Eurasian Economic Union by any means, including shipment in international postal items, the use of pipeline transport and power transmission lines, until the release of such goods by customs authorities;

       49) export of goods from the customs territory of the Eurasian Economic Union - the actions aimed at exporting goods from the customs territory of the Eurasian Economic Union by any means, including shipment in international postal items, the use of pipeline transport and power transmission lines, including the crossing of the customs border of the Eurasian Economic Union;

       50) illegal movement of goods across the customs border of the Eurasian Economic Union - a movement of goods across the customs border of the Eurasian Economic Union outside the places through which, in accordance with Article 30 of this Code, the goods must be or may be moved across the customs border of the Eurasian Economic Union or outside the working hours of customs authorities, located in these places, or with concealment from customs control, or with unreliable customs declaration or non-declaration of goods, or with the use of documents containing false information about goods and (or) with the use of fake or other means of identification, relating to other goods;

       51) movement of goods across the customs border of the Eurasian Economic Union - the import of goods into the customs territory of the Eurasian Economic Union or the export of goods from the customs territory of the Eurasian Economic Union;

      52) release of goods - the action of the customs authority, after which the interested parties shall have the right to use the goods in accordance with the declared customs procedure or in the manner and conditions established in respect of certain categories of goods not subject to placement under customs procedures in accordance with this Code;

       53) consignment of goods - goods simultaneously presented to the customs authority on one or several shipment documents and sent to the address of one consignee from one consignor, as well as goods sent on one or several postal waybills or moved as a luggage by one person;

      54) a person - an individual or a legal entity, as well as an organization that is not a legal entity;

       55) prohibitions and restrictions - measures of non-tariff regulation applied to goods transported across the customs border of the Eurasian Economic Union, including measures unilaterally introduced in accordance with the Treaty on the Union, technical regulation, sanitary, veterinary-sanitary and quarantine phytosanitary measures, measures of export control, including measures for military products, and radiation requirements established in accordance with the Treaty on the Union and (or) the legislation of the Republic of Kazakhstan;

       56) an authorized legal entity - a legal entity, determined by the authorized body, in the sphere of selling the limited at the disposal property of the payer and (or) goods detained by the customs authorities of the Republic of Kazakhstan;

       57) international postal items - parcels and written correspondence that are the objects of postal exchange in accordance with the acts of the Universal Postal Union, which are accompanied by documents stipulated by the acts of the Universal Postal Union, sent outside the customs territory of the Eurasian Economic Union from the places (institutions) of the international postal exchange or entering the customs territory of the Eurasian Economic Union at the place (institution) of the international postal exchange or transiting through the customs territory of the Eurasian Economic Union;

       58) vehicles of international transport - the vehicles used for international carriage of goods, passengers and (or) luggage, with special equipment on them for the loading, unloading, handling and protection of goods, items of material and technical supply and equipment, as well as spare parts and equipment intended for the repair, maintenance or operation of the vehicle on the route;

       59) conditional release - the release of goods subject to the restrictions on the use and disposal of goods;

       60) foreign goods - the goods that are not the goods of the Eurasian Economic Union, including those that lost the status of goods of the Eurasian Economic Union, as well as the goods that acquired the status of foreign goods (recognized as foreign goods) in accordance with the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan;

       61) a foreign person - a person who is not a member of a member state of the Eurasian Economic Union;

       62) measures to protect the internal market - special protective, anti-dumping, countervailing measures and other measures to protect the internal market, established in accordance with the Treaty on the Union, which are introduced in relation to goods originating from third countries that are not members of the Eurasian Economic Union and imported to the customs territory of the Eurasian Economic Union;

       63) express cargo - the goods transported in the framework of high-speed transportation by any type of transport using the electronic information system of organization and tracking of transportations in order to deliver this goods to the recipient in accordance with the individual invoice within the minimum possible and (or) a fixed period of time, except for the goods sent in international postal items.

2. For the purposes of this Code:

      1) the terms "free (special) economic zone" (hereinafter referred to as FEZ), "logistic FEZ", "port FEZ" and "resident (participant, subject) of FEZ" shall be used in the meanings, defined by international treaties within the framework of the Eurasian Economic Union;

       2) the terms "head of the diplomatic mission," "members of the diplomatic staff of the diplomatic mission," "members of the administrative and technical personnel of the diplomatic mission," "members of the service personnel of the diplomatic mission," "head of the consular office," "consular officials of consular offices", "consular employees of consular offices", "employees of service personnel of consular offices", "family members", "employees of the diplomatic mission", "employees of the consular office" shall be used in the meanings, defined by the Vienna Convention on Diplomatic Relations dated April 18, 1961 and the Vienna Convention on Consular Relations dated April 24, 1963.

3. In this Code:

       1) the definition of territory of FEZ includes the entire territory of FEZ or part of the territory of FEZ, where the customs procedure of the free customs zone shall be applied in accordance with the legislation of the Republic of Kazakhstan;

       2) the definition of diplomatic missions and consular offices located on the customs territory of the Eurasian Economic Union includes the diplomatic missions and consular offices of states that are not members of the Eurasian Economic Union, located on the territory of the Republic of Kazakhstan and diplomatic missions and consular offices of some member states of the Eurasian Economic Community Union, located in the territories of other member states of the Eurasian Economics Union;

       3) the definition of other organizations or their missions includes the organizations or their missions that enjoy privileges and immunities in the territory of the Republic of Kazakhstan in accordance with international treaties of the Republic of Kazakhstan and are included in the list made by the Commission;

       4) the definition of administrative offenses includes the administrative offenses for which the customs authorities of the Republic of Kazakhstan shall conduct proceedings in accordance with the Code of the Republic of Kazakhstan on administrative offenses;

      5) the definition of criminal offenses includes the criminal offenses, the proceedings on which are attributed to the jurisdiction economic investigation services in accordance with the Criminal Procedure Code of the Republic of Kazakhstan.

4. The Commission, on the basis of information provided by member states of the Eurasian Economic Union, shall form a list of organizations or their missions that enjoy privileges and immunities on the territory of a member state of the Eurasian Economic Union in accordance with the international treaties of that member state of the Eurasian Economic Union, and provide its posting on the official website of the Eurasian Economic Union.
5. Other concepts used in this Code shall be applied in the meanings, determined by the relevant articles of this Code, as well as the Treaty on the Union.
6. The definitions of civil and other branches of the legislation of the Republic of Kazakhstan used in this Code shall be applied in the meaning in which they are used in the relevant branches of the legislation of the Republic of Kazakhstan, unless otherwise established by this Code.

      Footnote. Article 3 as amended by the Law of the Republic of Kazakhstan No. 210-VI dated 28.12.2018 (shall be enforced upon expiry of ten calendar days after its first official publication).

Article 4. Customs legislation of the Republic of Kazakhstan

1. The customs legislation of the Republic of Kazakhstan shall be based on the Constitution of the Republic of Kazakhstan and consist of:

      1) this Code;

       2) normative legal acts, the adoption of which is provided for by this Code.

       If an international treaty ratified by the Republic of Kazakhstan establishes other rules than those contained in this Code, then the rules of the international treaty shall apply.

2. If there is a contradiction between this Code and other legislative acts of the Republic of Kazakhstan for the purposes of customs regulation, the provisions of this Code shall apply. It is prohibited to include the norms regulating customs legal relations in the non-customs legislation of the Republic of Kazakhstan, except for cases stipulated by this Code.

Article 5. Informing about customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan

1. Informing about the customs legislation of the Eurasian Economic Union shall be implemented by the Commission and customs authorities of the member states of the Eurasian Economic Union by placing it on the official website of the Eurasian Economic Union and Internet resources of customs authorities respectively, and by notifying through television and radio, the use of information and communication technologies, as well as other publicly available ways of disseminating information.
2. Informing about the customs legislation of the Republic of Kazakhstan shall be carried out by the customs authorities of the Republic of Kazakhstan by publishing normative legal acts of the customs legislation of the Republic of Kazakhstan in the media, as well as using information and communication technologies.

      Informing about the customs legislation of the Republic of Kazakhstan shall be also carried out using oral explanations and announcements, information stands, boards, booklets and other printed materials, as well as video, audio and other technical means used to disseminate information on the customs legislation of the Republic of Kazakhstan, including for public and free-of-charge familiarization in the following places:

      1) at checkpoints across the customs border of the Eurasian Economic Union;

      2) at airports, railway and automobile stations, in sea and river ports;

      3) on vehicles performing international transportations;

      4) in the zones of customs control defined by this Code, as well as in other places determined by the customs authorities of the Republic of Kazakhstan.

3. The customs authorities of the Republic of Kazakhstan shall provide unimpeded access to information on customs legislation of the Eurasian Economic Union and customs legislation of the Republic of Kazakhstan, posted on their Internet resources.

Article 6. Procedure for calculating the time limits established by the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan

1. The period established by the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan shall be determined by the calendar date or the expiration of a period of time that is calculated by years, months, days or hours.

      The time limit can also be determined by an indication to the event that must occur, or the action that must be committed.

2. In the event that the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan does not establish a special procedure for calculating the time limits, in order to determine the beginning and the end of the terms determined by the time period, the rules stipulated by paragraphs 3, 4, 5, 6, 7, 8 and 9 of this article shall apply in the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan.
3. The course of a period determined by a period of time calculated in years, months or days shall begin on the day following the calendar date or the day of the occurrence of the event by which its beginning is determined, and the period calculated in hours - from the hour following the hour of the occurrence of the event, by which its beginning is determined.
4. The period, calculated in years, shall expire in the relevant month and the date of the last year of the term.
5. The period, calculated in months, shall expire in the corresponding date of the last month of the term.

       If the end of the period, calculated in months, falls on a month in which there is no the corresponding date, then the deadline shall expire on the last day of this month.

6. In the event that the last day of the term falls on a non-working day, the day following the day of expiry of the period shall be considered to be the next working day following it.
7. If the term is set for performance of an action, it may be committed before the twenty-four hours of the last day of the term, except for the cases stipulated in parts two and three of this paragraph.

      If the action is to be committed in the organization, the term shall expire at the hour when the corresponding operations are terminated in this organization in accordance with the established rules.

       If written statements and notices were submitted to the postal institution (organization) until the twenty-four hours of the last day of the term, the deadline is not considered to be missed.

8. In the event that the term is calculated as working days, the working days shall be:

       1) the days of the week from Monday to Friday, which are not the days declared as non-working in accordance with the legislation of the Republic of Kazakhstan;

       2) days off for which the working days are postponed in accordance with the legislation of the Republic of Kazakhstan.

9. In the event that the working hours of the customs authorities are established on non-working days in the places of movement of goods across the customs border of the Eurasian Economic Union and at other locations of the customs authorities, the term for performance of customs operations by these customs authorities, calculated in working days, shall include the non-working days.

Article 7. Application of measures of customs and tariff regulation, prohibitions and restrictions, measures to protect internal market, the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan, the tax legislation of the Republic of Kazakhstan

1. In the course of customs operations and customs control, the measures of customs and tariff regulation, prohibitions and restrictions, measures to protect the internal market, tax legislation of the Republic of Kazakhstan, in force at the date of registration of the customs declaration or other customs documents, shall apply unless otherwise established by this Code, in accordance with the Treaty on the Union or international treaties within the framework of the Eurasian Economic Union, the tax legislation of the Republic of Kazakhstan.
2. With respect to goods transported across the customs border of the Eurasian Economic Union in violation of the requirements established by the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan, the customs and tariff regulation measures, prohibitions and restrictions, measures to protect the internal market, customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan, the tax legislation of the Republic of Kazakhstan, in force on the day of actual crossing by the goods of the customs borders of the Eurasian Economic Union, shall apply, unless otherwise provided by this Code, in accordance with the Treaty on the Union or the international treaties in the framework of the Eurasian Economic Union, the tax legislation of the Republic of Kazakhstan.

       If the day of the actual crossing by the goods of the customs border of the Eurasian Economic Union is not established, the measures of customs and tariff regulation, prohibitions and restrictions, measures to protect the internal market, customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan, the tax legislation of the Republic of Kazakhstan, in force on the day of revelation of violations, shall apply, unless otherwise established by this Code, in accordance with the Treaty on the Union or international treaties within the framework of the Eurasian Economic Union, the tax legislation of the Republic of Kazakhstan.

Article 8. Compliance with prohibitions and restrictions

1. The goods shall move across the customs border of the Eurasian Economic Union and (or) shall be placed under customs procedures in compliance with prohibitions and restrictions.
2. Compliance with measures of non-tariff regulation, including those introduced unilaterally, and measures of technical regulation shall be confirmed in cases and in the manner determined by the Commission or legislation of the Republic of Kazakhstan in accordance with the Treaty on the Union, and export control measures, including the measures for products of military purposes, - in cases and in the manner established in accordance with the legislation of the Republic of Kazakhstan, by submitting documents and (or) information confirming compliance with such measures.

      The procedure for information interaction of the authorized body in the field of technical regulation and the authorized body for information exchange on documents confirming the compliance of imported goods with the requirements established by the technical regulations of the Eurasian Economic Union, as well as the legislation of the Republic of Kazakhstan in the field of technical regulation, as well as information from such documents, for the purposes of confirmation of compliance with technical regulation measures, shall be determined by a joint act.

3. Compliance with sanitary, veterinary-sanitary and quarantine phytosanitary measures and radiation requirements shall be confirmed by the results of sanitary-epidemiological, veterinary, quarantine- phytosanitary, radiation control (supervision) in accordance with the procedure established by the Treaty on the Union and the acts of the Commission adopted in accordance with it; and (or) in the manner prescribed by the legislation of the Republic of Kazakhstan.
4. Peculiarities of import into the customs territory of the Eurasian Economic Union and (or) export from the customs territory of the Eurasian Economic Union by individuals of goods included in the unified list of goods provided for by the Treaty on the Union to which the non-tariff regulation measures are applied in trade with states that are not members of the Eurasian Economic Union, the goods for personal use shall be determined by the Commission.
5. In the event that the acts establishing prohibitions and restrictions do not specify the cases and (or) the procedure for confirming their compliance, the compliance with such prohibitions and restrictions shall be confirmed when goods are moved across the customs border of the Eurasian Economic Union, as well as when placing goods under the customs procedure of release for domestic consumption or customs export procedure.
6. Obligation to comply with prohibitions and restrictions shall not be imposed on declarants when placing international postal items under the customs procedure of customs transit in case they are transported:

      1) from the place of arrival to the place of customs operations with goods sent in international postal items;

      2) from the place of arrival to the place of departure.

Article 9. Customs documents

1. Customs documents shall be filled in Kazakh or Russian, unless otherwise established by this Code.

       Customs documents filled in the territory of one member state of the Eurasian Economic Union and subject to submission to the customs authorities of another member state of the Eurasian Economic Union in the course of customs operations shall be completed in Russian.

2. Information to be indicated in the customs documents in a coded form shall be indicated using classifiers approved by the Commission, and before their approval by the Commission - using classifiers approved by the authorized body.
3. The structure and format of customs documents in the form of electronic documents shall be approved by the authorized body, except for the cases where, in accordance with the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan, the structure and format of customs documents in the form of electronic documents are determined by the Commission.
4. Customs documents that are not stipulated by the customs legislation of the Eurasian Economic Union, their forms, the procedure for filling in these forms, introducing amendments (additions) to such customs documents shall be approved by the authorized body.
5. If the customs legislation of the Eurasian Economic Union does not provide for the procedure for filling in the forms of customs documents and (or) the procedure for making changes (additions) to customs documents, such procedure shall be determined by the authorized body.

 Chapter 2. CUSTOMS AUTHORITIES OF THE REPUBLIC OF KAZAKHSTAN

Article 10. System of customs authorities of the Republic of Kazakhstan

1. The customs authorities of the Republic of Kazakhstan shall be the state revenues bodies within their competence, dealing with the customs related issues in the Republic of Kazakhstan, as well as performing other powers stipulated by the legislation of the Republic of Kazakhstan (hereinafter - the customs authorities).
2. The system of customs authorities shall consist of:

      1) the authorized body;

      2) territorial customs authorities in regions, cities of republican significance and the capital (hereinafter - territorial customs authorities);

      3) customs offices;

      4) customs posts;

      5) checkpoints on the customs border of the Eurasian Economic Union and (or) places of customs operations;

      6) specialized state institutions.

3. By to the decision of the Government of the Republic of Kazakhstan, an information and computing center, customs laboratories, cynological, educational-methodical, research and other specialized institutions, educational institutions of higher professional and additional education, as well as state enterprises, whose activities contribute to solving the tasks assigned to the customs authorities in accordance with this Code, shall be established.
4. The customs authorities shall have an identification flag and identification mark, the description and the procedure for their application shall be determined by the authorized body.
5. Workers of customs offices, customs posts, checkpoints on the customs border of the Eurasian Economic Union and (or) places of customs operations shall be provided with uniform clothing without shoulder straps.

      Samples of uniforms, the list of employees of customs bodies authorized to wear uniforms, the natural norms for providing it and the insignia, and the procedure for its wearing shall be approved by the authorized body.

      Footnote. Article 10 as amended by the Law of the Republic of Kazakhstan No. 210-VI dated 28.12.2018 (shall be enforced upon expiry of ten calendar days after its first official publication).

Article 11. Principles of activity of customs authorities

       The activities of customs authorities shall be based on the following principles:

      1) legality;

       2) ensuring the rights, freedoms and legitimate interests of persons moving goods across the customs border of the Eurasian Economic Union, as well as persons engaged in activities in the customs area;

       3) equality of all before the law;

       4) publicity.

Article 12. Tasks and functions of customs authorities

1. The tasks of the customs authorities shall be:

      1) protection of the national security of the Republic of Kazakhstan, human life and health, flora and fauna, environment;

      2) within its competence, provision of protection of sovereignty and economic security of the Republic of Kazakhstan;

       3) creation of conditions for acceleration and simplification of movement of goods across the customs border of the Eurasian Economic Union;

       4) execution of customs and other legislation of the Republic of Kazakhstan, control over compliance with which is entrusted to the customs authorities (hereinafter - the customs and other legislation of the Republic of Kazakhstan), the customs legislation of the Eurasian Economic Union;

       5) performance of other tasks stipulated by this Code.

2. In order to ensure fulfillment of the tasks assigned to the customs authorities, the customs authorities within the scope of their competence shall perform the following functions:

      1) customs operations and customs control, including in the framework of mutual administrative assistance;

      2) collection of customs duties and taxes, as well as special, anti-dumping and countervailing duties, control of correctness of their calculation and timeliness of payment, offset (repayment) and measures for their enforced collection;

       3) compliance with customs and tariff regulation, prohibitions and restrictions, measures to protect the internal market in respect of goods transported across the customs border of the Eurasian Economic Union;

       4) ensuring the observance of the rights and legitimate interests of persons when such persons move goods across the customs border of the Eurasian Economic Union and create conditions for accelerating trade turnover across the customs border of the Eurasian Economic Union;

       5) in accordance with the international treaty of the member states of the Eurasian Economic Union, to provide measures to counteract the legalization (laundering) of incomes from crime and financing of terrorism while monitoring the movement across the customs border of the Eurasian Economic Union of the currencies of the member states of the Eurasian Economic Union, securities and (or) currency valuables, traveler's checks;

      6) identification, prevention and suppression of criminal and administrative offenses in accordance with the legislation of the Republic of Kazakhstan;

      7) ensuring protection of rights to intellectual property objects on the customs territory of the Eurasian Economic Union;

       8) maintenance of customs statistics;

      9) participation in improvement and implementation of customs regulation in the Republic of Kazakhstan;

      10) assistance in implementation of the unified trade policy of the Eurasian Economic Union;

       11) implementation and improvement of customs declaration, customs control, as well as creation of conditions facilitating the customs operations with respect to goods and vehicles transported across the customs border of the Eurasian Economic Union;

       12) the conduct of customs control after the release of goods, as well as taking measures to recover debts on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest payments;

       13) ensuring the fulfillment of international obligations of the Republic of Kazakhstan and participation in development of international treaties of the Republic of Kazakhstan in the customs area;

       14) participation in development of material, technical and social base of customs authorities;

       15) conducting radiation monitoring at checkpoints and other places of movement of goods across the customs border of the Eurasian Economic Union;

      16) conducting sanitary-quarantine control at automobile checkpoints across the customs border of the Eurasian Economic Union;

      17) carrying out transport control in automobile, marine checkpoints and other places of movement of goods across the customs border of the Eurasian Economic Union;

      18) is excluded by Law of the Republic of Kazakhstan No. 268-VI dated 28.10.2019  (shall be enforced upon expiry of ten calendar days after the day of its first official publication);

      19) cooperation with customs authorities and other bodies of foreign states and international organizations in accordance with international treaties of the Republic of Kazakhstan;

      20) export control in accordance with the legislation of the Republic of Kazakhstan;

       21) organization and conduct of training, retraining and advanced training of customs personnel;

       22) other functions stipulated by the legislation of the Republic of Kazakhstan.

      Footnote. Article 12 as amended by Law of the Republic of Kazakhstan No. 268-VI dated 28.10.2019 (shall be enforced upon expiry of ten calendar days after the day of its first official publication).

Article 13. Rights of customs authorities

1. Rights of customs authorities:

       1) to request and receive the necessary information, as well as documents and information relevant to the customs area from the state bodies of the Republic of Kazakhstan and bodies of foreign states, declarants, persons carrying out activities in the customs area and the inspected persons;

      2) when conducting customs control, to attract specialists from various fields of knowledge;

      3) to stop vehicles, as well as forcibly return water and aircraft leaving the customs territory of the Eurasian Economic Union without the permission of the customs authorities;

      4) to bring suits in the courts in accordance with the legislation of the Republic of Kazakhstan;

       5) in accordance with the legislation of the Republic of Kazakhstan, to detain and deliver persons who committed an offense in the customs area to the offices of customs or other bodies of the Republic of Kazakhstan;

      6) to produce documentation, video and audio recording, film and photography of facts and events in accordance with the laws of the Republic of Kazakhstan;

       7) to send official representatives of customs authorities to foreign countries in accordance with international treaties of the Republic of Kazakhstan;

      8) to develop, create, acquire and operate information systems, communication systems and data transmission systems, technical means of customs control, as well as information protection means in accordance with the legislation of the Republic of Kazakhstan;

      9) to purchase goods, including special means to perform the functions assigned to customs authorities, in accordance with the legislation of the Republic of Kazakhstan;

      10) to use physical force and special means in accordance with the legislation of the Republic of Kazakhstan;

      11) is excluded by the Law of the Republic of Kazakhstan No. 210-VI dated 28.12.2018 (shall be enforced upon expiry of ten calendar days after its first official publication);

       12) to draw up protocols and review cases on administrative offenses, make administrative detention, and take other measures provided for by the Code of the Republic of Kazakhstan on administrative offenses;

      13) to carry out scientific research, educational, publishing activity in accordance with the procedure established by the legislation of the Republic of Kazakhstan;

       14) to carry out the detention (suspension) of cash and (or) monetary instruments transported across the customs border of the Eurasian Economic Union upon receipt of information submitted by law enforcement agencies and (or) the authorized body on possible involvement in the laundering of incomes from crime and financing of terrorism, in the manner determined by the authorized body;

       15) to exercise other rights provided for by this Code, other laws of the Republic of Kazakhstan, acts of the President of the Republic of Kazakhstan and the Government of the Republic of Kazakhstan.

      Footnote. Article 13 as amended by the Law of the Republic of Kazakhstan No. 210-VI dated 28.12.2018 (shall be enforced upon expiry of ten calendar days after its first official publication).

Article 14. Obligations of customs authorities

1. Obligations of customs authorities:

       1) to protect, within the limits of their competence, the interests of the state;

       2) to observe the legal rights of the declarants and persons carrying out activities in the customs area;

      3) to consider complaints against decisions, actions (inaction) of the customs authority and (or) officials of the customs authority in the manner and terms established by the legislation of the Republic of Kazakhstan;

       4) to promote development of foreign trade by creating conditions that facilitate the trade turnover across the customs border of the Eurasian Economic Union;

       5) to exercise customs control in respect of goods and vehicles transported across the customs border of the Eurasian Economic Union;

      6) is excluded by the Law of the Republic of Kazakhstan No. 210-VI dated 28.12.2018 (shall be enforced upon expiry of ten calendar days after its first official publication);

      7) to render assistance within the limits of their powers to declarants and persons engaged in activities in the customs area, in the exercise of their rights;

       8) to ensure the completeness of collection and timeliness of transfer of customs duties, taxes, special, anti-dumping, countervailing duties to the budget;

       9) to take decisions within the limits of its competence within the time limits established by this Code and exercise control over the activities of declarants and persons carrying out activities in the customs area, their compliance with conditions and fulfillment of obligations established by the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan, as well as other legislation of the Republic of Kazakhstan;

       10) to maintain the customs statistics of foreign trade and special customs statistics of the Republic of Kazakhstan;

       11) to ensure, within its competence, protection of the customs border of the Eurasian Economic Union and control over compliance with customs legislation and other laws of the Republic of Kazakhstan;

       12) to ensure, in accordance with the legislation of the Republic of Kazakhstan, protection against unlawful acts in relation to the activities of customs authorities, officials of customs authorities and their family members;

       13) within its competence, to carry out work to prevent, suppress and reveal offenses;

      14) to collect and analyze information on commission of offenses in the customs area;

       15) in cooperation with the national security agencies and other relevant state bodies of the Republic of Kazakhstan, to take measures to ensure protection of the customs border of the Eurasian Economic Union;

       16) to ensure timely, objective and comprehensive consideration of appeals and submission of responses or commission of appropriate actions, taking into account the incoming requests and proposals in the customs area;

       17) to gratuitously inform and advise in the customs area;

      18) to interact with other state bodies of the Republic of Kazakhstan in the manner determined by the legislation of the Republic of Kazakhstan, and also on the basis of joint acts of the relevant state bodies of the Republic of Kazakhstan in agreement with the said bodies;

      19) to cooperate to improve the customs area and introduce effective methods of customs administration with participants in foreign economic and other activities, their associations (unions), the National Chamber of Entrepreneurs of the Republic of Kazakhstan, as well as non-profit organizations;

       20) to submit to the authorized body in the field of environmental protection the information on importers, indicating their legal addresses, volumes and types of products (goods) imported (imported) to the territory of the Republic of Kazakhstan, for which the extended obligations of producers (importers) are applied in accordance with the legislation of the Republic of Kazakhstan;

       21) to recover amounts of customs duties and taxes not paid in due time to the budget, as well as penalties, interest payments;

      22) to carry out customs administration in accordance with the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan;

      23) to ensure the safety of goods, converted to the state property prior to the transfer of such goods to authorized state bodies of the Republic of Kazakhstan in accordance with the legislation of the Republic of Kazakhstan;

      24) is excluded by the Law of the Republic of Kazakhstan No. 210-VI dated 28.12.2018 (shall be enforced upon expiry of ten calendar days after its first official publication);
      25) is excluded by the Law of the Republic of Kazakhstan No. 210-VI dated 28.12.2018 (shall be enforced upon expiry of ten calendar days after its first official publication).

2. The customs authorities shall also perform other obligations, provided for by this Code, other laws of the Republic of Kazakhstan, acts of the President of the Republic of Kazakhstan and the Government of the Republic of Kazakhstan.
3. In case of detection by the customs authorities of criminal and (or) administrative offenses, the proceedings of which are assigned to the competence of other state bodies of the Republic of Kazakhstan in accordance with the legislation of the Republic of Kazakhstan, the customs authorities in accordance with the procedure and terms stipulated by the legislation of the Republic of Kazakhstan shall be obliged to submit the available materials on such offenses to relevant state bodies of the Republic of Kazakhstan.

      Footnote. Article 14 as amended by the Law of the Republic of Kazakhstan No. 210-VI dated 28.12.2018 (shall be enforced upon expiry of ten calendar days after its first official publication).

Article 15. Responsibility of customs authorities and their officials

1. The customs authorities shall bear responsibility in accordance with the laws of the Republic of Kazakhstan for harm caused by unlawful decisions, actions (inaction).
2. Losses caused to persons by unlawful decisions, actions (inaction) of customs authorities or their officials shall be compensated in accordance with the legislation of the Republic of Kazakhstan.
3. Losses caused to persons by lawful decisions, actions of officials of customs authorities, shall not be subject to compensation.
4. For unlawful decisions, actions (inaction), customs officials shall be liable in accordance with the laws of the Republic of Kazakhstan.

Article 16. Customs infrastructure

1. The customs infrastructure includes buildings, facilities, premises, open areas equipped with technical means of customs control, engineering, information, telecommunications systems and means (hereinafter - elements of customs infrastructure), and social facilities that support the activities of customs authorities.
2. Elements of customs infrastructure may be located in the following places of:

       1) movement of goods across the customs border of the Eurasian Economic Union;

       2) location of customs authorities and specialized state institutions that are part of the system of customs authorities;

       3) territories on which customs operations may be performed and customs control may be conducted in accordance with the procedure established by this Code.

3. Typical requirements for arrangement and technical equipment of the elements of customs infrastructure located in the places of movement of goods across the customs border of the Eurasian Economic Union shall be determined by the Commission taking into account the specifics of their functional purpose related to operation of the customs authorities of the member states of the Eurasian Economic Union.
4. Requirements for arrangement and technical equipment of the elements of customs infrastructure located in the places of accommodation of customs authorities and specialized state institutions entering the system of customs authorities and in other places on the territory of which the customs operations may be performed and customs control may be conducted, shall be approved by the authorized body.
5. Analysis of the state, dynamics and trends of development of the customs infrastructure in the places of movement of goods across the customs border of the Eurasian Economic Union shall be carried out by the Commission on the basis of information submitted by customs authorities for a certain period of time about the movement of goods and vehicles across the customs border of the Eurasian Economic Union, not containing information, classified in accordance with the laws of the member states of the Eurasian Economic Union as the state secret or sensitive information.

      Composition of the specified information on the movement of goods and vehicles, their structure and format, as well as the frequency and procedure for their provision shall be determined by the Commission.

       Information on the state, dynamics and trends of development of the customs infrastructure shall be posted on the official website of the Eurasian Economic Union.

Article 17. Law enforcement activity in customs area

1. Pre-trial investigation of criminal offenses in the customs area shall be carried out in accordance with the Criminal Procedure Code of the Republic of Kazakhstan.
2. The customs authorities shall carry out proceedings in cases of administrative offenses and bring individuals to administrative responsibility in accordance with the Code of the Republic of Kazakhstan on administrative offenses.
3. Legal assistance and interaction of customs authorities with the customs authorities of foreign countries in criminal cases and cases of administrative violations shall be carried out in accordance with international treaties within the framework of the Eurasian Economic Union and (or) international treaties of the Republic of Kazakhstan.

Article 18. Rights of customs authorities to stop vehicles and detain (return) water and aircraft leaving the customs territory of the Eurasian Economic Union

1. The customs authorities shall have the right to stop vehicles, as well as to forcefully return water and aircraft that left the customs territory of the Eurasian Economic Union without permission of the customs authority.

       The time for customs control in the event of stopping of motor vehicles outside the customs control zones should not exceed two hours from the moment of such a stop.

2. The actions of the customs authorities for detention (return) of water and aircraft located outside the customs territory of the Eurasian Economic Union shall be carried out in accordance with international treaties of the Republic of Kazakhstan.

Article 19. Relation to information received by customs authorities

1. Any information received by the customs authorities in accordance with the customs legislation of the Eurasian Economic Union, international treaties of the Republic of Kazakhstan, customs and other legislation of the Republic of Kazakhstan, shall be used by the customs authorities solely for performance of tasks and functions assigned to them.
2. The customs authorities, their officials, as well as other persons who, in accordance with the customs legislation of the Eurasian Economic Union, international treaties of the Republic of Kazakhstan, customs and other legislation of the Republic of Kazakhstan, have received access to information specified in paragraph 1 of this article, shall have no right to disclose, use for personal purposes or transmit to other persons, including state authorities of the member states of the Eurasian Economic Union, the information constituting state, commercial, banking, tax and other secrets protected by the laws of the Republic of Kazakhstan, as well as other confidential information, except for the cases:

      1) established by international treaties of the Republic of Kazakhstan and this Code;

      2) provided for in paragraph 3 of this article.

3. The customs authorities shall submit the information submitted to them, including preliminary information, to the state bodies of the Republic of Kazakhstan, if such information is needed by the specified bodies to perform tasks and functions assigned to them by the legislation of the Republic of Kazakhstan, in accordance with the requirements of the legislation of the Republic of Kazakhstan for protection of state, commercial, banking, tax and other secrets protected by laws, as well as other confidential information, international treaties of the Republic of Kazakhstan, and with respect to information received in accordance with Chapter 49 of this Code - also in compliance with the requirements of Article 449 of this Code, in the following cases:

      1) to law enforcement and special state bodies of the Republic of Kazakhstan within their competence, established by the legislation of the Republic of Kazakhstan, on the basis of a reasoned request on paper or in the form of an electronic document authorized by the prosecutor. Sanction is not required if the prosecutor requests such information;

      2) to courts: on the cases in their proceedings on the basis of a request;

       3) to other state bodies of the Republic of Kazakhstan in the cases established by the legislation of the Republic of Kazakhstan and in accordance with the procedure determined by joint acts;

      4) to the authorized body for financial monitoring - in accordance with the Law of the Republic of Kazakhstan "On combating legalization (laundering) of incomes from crime and financing of terrorism";

       5) to the authorized body in the field of environmental protection, the information on importers, indicating their legal addresses, volumes and types of imported (imported) products (goods) to the territory of the Republic of Kazakhstan, for which the extended obligations of producers (importers) shall be applied in accordance with the legislation Republic of Kazakhstan.

4. Any information received in accordance with Paragraph 3 of this Article shall not be subject to disclosure and dissemination, except for cases of information transfer:

      to another state authority of the Republic of Kazakhstan in accordance with the legislation of the Republic of Kazakhstan;

      to the Commission for investigations in accordance with the legislation of the Republic of Kazakhstan on special protective, anti-dumping and countervailing measures in relation to third countries;

      to the competent authority of a foreign state and (or) the union of foreign states when conducting in respect of goods originating from the Republic of Kazakhstan, special protective, anti-dumping, compensatory investigations in accordance with the legislation of the Republic of Kazakhstan;

      to the competent authority of the state - member of the Eurasian Economic Union and (or) the Eurasian Economic Commission during the compensatory investigation in accordance with the legislation of the Republic of Kazakhstan.

5. Customs officials, officials of other state bodies or organizations of the Republic of Kazakhstan who have received the information specified in paragraph 1 of this article from the customs bodies or other authorized bodies shall not have the right to distribute such information both during the period of the performance of their obligations and after completion of their performance in accordance with the legislation of the Republic of Kazakhstan.

       Information specified in paragraph 1 of this Article shall not be subject to disclosure by specialists involved in customs control, both in performance of their duties during customs control, and after its completion.

6. In accordance with the legislation of the Republic of Kazakhstan, the customs authorities shall transfer a backup copy of information resources for storage to a single platform for the reserve storage of electronic information resources in accordance with the procedure and terms determined by authorized bodies in the field of information security and national security in agreement with the authorized body.

       In this case, the use of such data transferred for storage shall be carried out only by the authorized body.

      Footnote. Article 19 as amended by Law of the Republic of Kazakhstan No. 184-VI as of 05.10.2018 (shall be enforced upon expiry of ten calendar days after its first official publication); No. 241-VІ dated 02.04.2019 (shall be enforced upon expiry of ten calendar days after its first official publication).

Article 20. Mutual recognition of decisions taken by customs authorities and the results of customs control

       The decisions of the customs authorities adopted in the course of customs operations and the results of customs control, drawn up in accordance with the established procedure, shall be mutually recognized in the member states of the Eurasian Economic Union and have equal legal force in the customs territory of the Eurasian Economic Union, except for the cases, established by this Code.

Article 21. Appeal (disputing) of decisions, actions (inaction) of customs authorities and (or) their officials

       The interested person shall have the right to appeal (dispute) the decision, actions (inaction) of customs authorities and (or) their officials in the manner established by the legislation of the Republic of Kazakhstan.

Article 22. Consultation and adoption of preliminary decisions by customs authorities

1. The customs authorities shall consult individuals on application of the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan and other issues within the competence of customs authorities, on a non-refundable basis.
2. When consulting, the customs officials shall not check, on behalf of the customs authority, the customs declarations and other documents that are subject to submission to customs authorities in accordance with the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan, and shall not make such customs declarations and documents.

      Consulting on completion of these documents shall be carried out without checking such documents and information provided by the person.

3. The information provided to individuals during consulting shall not be the ground for taking decisions or committing actions (inaction) by the customs authority or its official when performing customs operations with respect to goods.
4. Consulting by customs authorities shall be carried out in oral and written forms. Upon a written request of a person, the customs authority must provide information in writing as soon as possible, but not later than the deadline established by the legislation of the Republic of Kazakhstan.
5. When consulting, an official of a customs authority shall not be entitled:

       1) to conduct consultations on issues that are not within the competence of the customs authorities;

      2) to make changes and additions to documents submitted by interested persons;

       3) to make administrative inscriptions on the documents of the persons, to instruct the customs authorities or in some other way to influence the subsequent decisions of the customs authority or the actions of its official when performing the functions assigned to the customs authorities.

6. The customs authorities shall take preliminary decisions on classification of goods, on the origin of goods, on the application of methods for determining the customs value of imported goods in accordance with this Code, as well as on other issues determined by the Commission in the manner specified by the authorized body, unless otherwise specified by the Commission.

Article 23. Maintenance of customs statistics, use and presentation of customs statistics

1. Customs authorities shall conduct customs statistics, which includes customs statistics of foreign trade in goods of the Republic of Kazakhstan with states that are not members of the Eurasian Economic Union (hereinafter - customs statistics of foreign trade in goods), and special customs statistics.
2. For the maintenance of customs statistics, information and electronic information resources of customs authorities shall be used.
3. Data of customs statistics of foreign trade in goods shall be formed to analyze the state, dynamics and trends in development of foreign trade in goods.

      The maintenance of customs statistics of foreign trade in goods shall be carried out in accordance with the methodology approved by the Commission.

       The order of maintenance of customs statistics of foreign trade in goods shall be determined by the authorized body.

4. The customs authorities shall submit data on customs statistics of foreign trade in goods, including for filing an application for the application or revision of measures to protect the internal market:

      to the Government of the Republic of Kazakhstan, state bodies of the Republic of Kazakhstan, other persons in the manner established by the legislation of the Republic of Kazakhstan;

       to the international organizations in the manner established by international treaties within the framework of the Eurasian Economic Union, international treaties of the Republic of Kazakhstan.

5. Data of special customs statistics shall be formed and used to perform the tasks assigned to the customs authorities.

       The procedure for maintaining special customs statistics shall be determined by the authorized body.

6. For statistical purposes, documents and information submitted by persons in accordance with the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan shall be used.
7. The information used for statistical purposes shall be subject to the provisions of Article 19 of this Code.

Article 24. Collection of information about persons by customs authorities

1. The customs authorities shall have the right to collect information about persons engaged in foreign economic activities related to movement of goods across the customs border of the Eurasian Economic Union or activities related to goods that are under customs control, including:

       1) about the founders, shareholders, heads and chief accountants of organization;

       2) about the state registration of a legal entity or state registration of a person as an individual entrepreneur;

       3) about the composition of property used for entrepreneurial activities;

       4) about open bank accounts;

       5) about foreign economic activities of the person;

       6) about location of the organization and its branches;

       7) about registration as a taxpayer and about the taxpayer's business identification number in accordance with the tax legislation of the Republic of Kazakhstan;

       8) about financial stability of legal entities included in the register of authorized economic operators or applying for inclusion in such a register;

      9) in accordance with the tax legislation of the Republic of Kazakhstan, about debts (arrears) of legal entities included in the register of authorized economic operators or applying for inclusion in such a register;

       10) about individuals: personal data (name, first name, patronymic (if any), date and place of birth, sex, place of residence, details of the identity document, including the individual identification number of the individual) and the frequency of movement by these persons of goods through customs border of the Eurasian Economic Union;

       11) about bringing the individuals who are shareholders of a legal entity, applying for inclusion in the register of customs representatives, the register of customs carriers, the register of owners of temporary storage warehouses, the register of owners of bonded warehouses, the register of owners of free warehouses, the register of owners of duty-free shops, as well as the register of authorized economic operators or included in such registers, their founders (participants), heads, chief accountants, to criminal liability for the criminal offenses, as well as criminal offenses, the proceedings on which shall be attributed to the jurisdiction of other state bodies of the Republic of Kazakhstan.

2. Collection of information about the persons specified in paragraph 1 of this article shall be carried out by the customs authorities in the course of customs operations and through its receipt from other state bodies of the Republic of Kazakhstan, as well as from the state bodies of the member states of the Eurasian Economic Union.
3. The persons specified in paragraph 1 of this article shall have the right to unimpeded access to the documented information about themselves available in the customs authorities and clarification of this information in order to ensure its completeness and reliability.

Article 25. Exchange of documents and (or) information

1. Exchange of documents and (or) information in the cases provided for by the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan, between customs authorities and declarants, carriers, persons carrying out activities in the customs area, the authorized economic operators and other persons performing the customs operations, shall be carried out in electronic form or by submission (sending) of documents and (or) information on paper.
2. The exchange of electronic documents and (or) information in electronic form shall be carried out through the interaction of information systems of customs authorities and information systems of persons specified in paragraph 1 of this article, or using Internet resources.
3. Exchange of documents and (or) information by submitting (sending) documents and (or) information on paper shall be carried out in the absence of the technical ability to exchange documents and (or) information electronically, as well as in cases provided for by the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan.

Article 26. Relations of customs authorities with persons engaged in foreign economic activities (participants in foreign economic activity), the authorized economic operators, persons engaged in activities in the customs area, their associations (unions), the National Chamber of Entrepreneurs of the Republic of Kazakhstan, as well as non-profit organizations

1. In order to improve customs regulation, public discussion of draft laws of the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan, customs authorities shall establish and maintain official consultative relations with persons engaged in foreign economic activities (participants in foreign economic activity), the authorized economic operators, the persons, carrying out activities in the customs area, their associations (unions), the National Chamber of Entrepreneurs of the Republic of Kazakhstan, as well as non-profit organizations.
2. To enhance effectiveness of customs control, the customs authorities shall interact with persons engaged in foreign economic activity (participants in foreign economic activity), the authorized economic operators, persons engaged in activities in the customs area, their associations (unions), the National Chamber of Entrepreneurs of the Republic of Kazakhstan, as well as non-profit organizations.
3. To establish and maintain official consultative relations and interaction to enhance effectiveness of customs control between customs authorities and persons engaged in foreign economic activity (participants in foreign economic activity), the authorized economic operators, persons engaged in activities in the customs area, their associations (unions), The National Chamber of Entrepreneurs of the Republic of Kazakhstan, as well as non-profit organizations, the advisory councils may be established under the customs authorities and documents regulating the order of such interaction may be adopted.
4. Advisory councils on improving the customs area shall be established under the authorized body, its territorial customs authorities and customs offices. A model provision on advisory councils on improving customs area shall be determined by the authorized body.

Article 27. Interaction of customs authorities with other persons during customs control on certain types of transport

1. For the purpose of customs control, the customs authorities shall cooperate with the national railway company, the national carrier in the railway transport area, international airports, sea and river ports of the Republic of Kazakhstan.
2. The procedure for interaction between the customs authorities and the specified legal entities shall be determined by legislative acts of the Republic of Kazakhstan and joint acts of the authorized body and the authorized state body in the transport area.

Article 28. Admission by customs authorities of vehicles of international transport for transportation of goods under customs seals

1. To transport goods under customs seals, the vehicles of international transportation must be designed and equipped in accordance with the following requirements:

       1) customs seals may be imposed in a simple and reliable manner;

      2) the goods may not be removed from the sealed part of cargo spaces (compartments) of the vehicle of international transportation or put in it without leaving visible traces of its opening or without damaging customs seals;

      3) there are no hiding places where goods can be hidden;

       4) the places, where goods can be located, should be easily accessible for customs inspection of goods.

2. Requirements for vehicles of international transportation specified in paragraph 1 of this article shall be deemed to be fulfilled if such vehicles comply with the requirements for their construction and equipment established by international treaties of the Republic of Kazakhstan.
3. The compliance of the vehicle of international transportation with the requirements specified in paragraphs 1 and 2 of this article may be confirmed in advance by obtaining a certificate of approval of the vehicle of international transportation for transportation of goods under customs seals.
4. A certificate of approval of a vehicle of international transportation for transportation of goods under customs seals may be issued:

      1) individually;

      2) in accordance with the modification (series) of vehicles.

5. A certificate of approval of a vehicle of international transportation for transportation of goods under customs seals shall be issued by the customs authority at the request of the interested person not later than one working day following the day of registration of the said application when the vehicle is presented. Such a certificate shall be valid for a period to be determined by the Commission, except for the case where modifications have been made to the design of the vehicle.

      An application of an interested person for the issuance of a certificate of approval of a vehicle of international transportation for transportation of goods under customs seals shall be submitted in any form, except as provided in part three of this paragraph.

       In the case of submitting an application specified in part two of this paragraph, in an electronic form, the structure and format of such an application shall be approved by the authorized body.

       A certificate of approval of a vehicle of international transportation for transportation of goods under customs seals upon the transfer of the right to own the vehicle to another person shall remain valid.

      The form of the certificate of approval of a vehicle of international transportation for transportation of goods under customs seals, the procedure for its issuance and use shall be determined by the Commission.

6. The customs authorities shall not require an advance approval of a vehicle of international transportation for transportation of goods under customs seals, except for the following cases:

       1) the goods are transported by the customs carrier;

       2) the advance approval is provided for by international treaties of the Republic of Kazakhstan.

 Chapter 3. GENERAL PROVISIONS ON MOVEMENT OF GOODS THROUGH THE CUSTOMS BORDER OF THE EURASIAN ECONOMIC UNION, THEIR POSSESSION, USE AND (OR) DISPOSAL IN THE CUSTOMS TERRITORY OF THE EURASIAN ECONOMIC UNION OR BEYOND ITS BORDERS

Article 29. Movement of goods across the customs border of the Eurasian Economic Union

1. All persons on equal grounds shall have the right to move goods across the customs border of the Eurasian Economic Union in the manner and under the conditions established by the customs legislation of the Eurasian Economic Union and this Code.
2. Goods transported across the customs border of the Eurasian Economic Union shall be subject to customs control in accordance with the customs legislation of the Eurasian Economic Union and this Code.

Article 30. Places of movement of goods across the customs border of the Eurasian Economic Union

1. Movement of goods across the customs border of the Eurasian Economic Union shall be carried out at the places of movement of goods across the customs border of the Eurasian Economic Union, except for cases when the movement of goods across the customs border of the Eurasian Economic Union may be carried out in other places in accordance with paragraph 3 of this article, and during the working hours of the customs authorities, located in these places.
2. The places of movement of goods across the customs border of the Eurasian Economic Union shall be the checkpoints across the state borders of the member states of the Eurasian Economic Union or other places identified by the Government of the Republic of Kazakhstan.
3. The movement of goods across the customs border of the Eurasian Economic Union may be carried out in other places than those specified in paragraph 2 of this article, in the cases and in the manner determined by the Government of the Republic of Kazakhstan.
4. The places of movement of goods across the customs border of the Eurasian Economic Union, through which goods arrive in the customs territory of the Eurasian Economic Union, shall be the places of arrival.

       The places of movement of goods across the customs border of the Eurasian Economic Union, through which goods depart from the customs territory of the Eurasian Economic Union, shall be the places of departure.

       Information about the places of arrival and departure shall be sent by the customs authorities to the Commission to form general lists of places of arrival and departure and to post them on the official website of the Eurasian Economic Union.

       Forms of general lists of places of arrival and departure, the procedure for their formation, maintenance and use of information from them, as well as the procedure and technical conditions, including the structure and format, information about places of arrival and departure shall be determined by the Commission.

5. Certain categories of goods may arrive in the customs territory of the Eurasian Economic Union or depart from the customs territory of the Eurasian Economic Union only at the places of movement of goods across the customs border of the Eurasian Economic Union specified by the authorized body for the importation (arrival) of such categories of goods into the customs territory of the Eurasian Economic Union or their exportation (departure) from the customs territory of the Eurasian Economic Union.
6. The customs authorities shall have no right to restrict the person in choosing the place of movement of goods across the customs border of the Eurasian Economic Union, depending on the origin of goods, the country of departure and destination of goods.
7. For the purpose of informing about checkpoints across the state borders of the member states of the Eurasian Economic Union located on the customs border of the Eurasian Economic Union, the Commission shall form and post on the official website of the Eurasian Economic Union an information reference list of such checkpoints and a general passport register of such checkpoints on the basis of information about them, submitted by the authorized state bodies of the member states of the Eurasian Economic Union.

       The forms of these lists and the register, the procedure for their formation, maintenance and use of the information contained in them, as well as technical conditions, including the structure and format, the provision of information about checkpoints across the state borders of the member states of the Eurasian Economic Union located at the customs border of the Eurasian Economic Union, shall be determined by the Commission.

8. The provisions of this Article shall not apply to the movement of goods across the customs border of the Eurasian Economic Union through the pipeline transport or through power transmission lines.

Article 31. Submission of preliminary information to customs authorities

1. The purpose of submission of preliminary information shall be to receive information by customs authorities about goods planned to be transported across the customs border of the Eurasian Economic Union, to assess risks and make preliminary decisions on selection of objects, forms of customs control and measures ensuring the conduct of customs control, before arrival of the goods to the customs territory of the Eurasian Economic Union.

       Preliminary information shall be used by the customs authorities to speed up customs operations and optimize customs control.

2. The composition of preliminary information submitted to customs authorities, depending on the purposes of its use, shall be divided into:

      1) the composition of preliminary information used by customs authorities to assess risks and make preliminary decisions on selection of objects, forms of customs control and measures ensuring the conduct of customs control;

       2) the composition of preliminary information used by customs authorities to speed up customs operations and optimize customs control.

3. Preliminary information shall be submitted obligatorily in the composition determined for the purposes provided for in subparagraph 1) of paragraph 2 of this article.

       Preliminary information in the composition determined for the purposes provided for in subparagraph 2) of paragraph 2 of this article shall be submitted at the request of persons who can present it.

4. Preliminary information may be submitted in the form of an electronic document.

      Preliminary information submitted in the form of an electronic document may be used in performance of customs operations related to the notification of the arrival of goods in the customs territory of the Eurasian Economic Union, placement of goods for temporary storage, customs declaration, as well as for other customs operations determined by the Commission.

5. Preliminary information shall be submitted to the customs authority of the member state of the Eurasian Economic Union on whose territory the planned place of movement of goods across the customs border of the Eurasian Economic Union is located, before the goods arrive in the customs territory of the Eurasian Economic Union.
6. Preliminary information shall be submitted using Internet resources by interacting with the information system of the customs authority and information systems of persons submitting preliminary information and (or) in any other way determined by the Commission.

      In the event that preliminary information is submitted through the interaction of the customs authority information system and information systems of carriers, the procedure for such interaction, including technical requirements for information systems of carriers, shall be determined by the authorized body.

7. Preliminary information shall be submitted in Kazakh, Russian or English at the person's choice.
8. The customs authority shall register the submitted preliminary information or refuse to register it in the manner and within the time limits specified by the Commission.
9. The customs authority shall register the submitted preliminary information by assigning it a registration number.
10. The customs authority shall refuse to register preliminary information if the information provided does not correspond to the composition, structure and format specified by the Commission and (or) the requirement provided for in paragraph 7 of this article.
11. Information on registration of preliminary information indicating the registration number of the preliminary information or on refusal to register it, indicating the reasons for such refusal, shall be sent to the person who submitted the preliminary information in electronic form.
12. Preliminary information shall be stored in the information systems of customs authorities within thirty calendar days from the date of its registration, and if the Commission determines a different period, within the period specified by the Commission, after which the customs authorities do not use such information as preliminary information.

       The Commission shall have the right to determine a different period for storing the preliminary information in the information systems of the customs authorities than the period established by part one of this paragraph.

13. Goods arriving in the customs territory of the Eurasian Economic Union without providing preliminary information, which must be submitted without fail or with a violation of the deadline for its submission, as well as persons who did not provide such preliminary information within the established time limits, shall be classified as high-risk violation level of the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan.

       In case of failure to submit preliminary information that must be submitted without fail or violation of the time limits for its submission, the customs inspection of goods or other forms of customs control and (or) measures ensuring the conduct of customs control determined by the risk management system shall be applied.

      For goods for which preliminary information can not be obtained and (or) processed by the customs authority in connection with the malfunction of information systems used by customs authorities caused by technical failures, disruptions in the operation of communications equipment (telecommunications networks and the Internet), power outages, the solutions on application of forms of customs control in respect of such goods shall be taken by the customs body on the basis of the information (documents) submitted upon arrival.

      In the cases specified in part two of this paragraph, the provisions of paragraph 3 of this article regarding the submission of preliminary information shall not apply. At that, customs operations in respect of goods shall be conducted in accordance with the customs legislation of the Eurasian Economic Union and the Republic of Kazakhstan.

14. Preliminary information may not be submitted with respect to:

       1) the goods for personal use, transported across the customs border of the Eurasian Economic Union by individuals;

      2) the goods sent in international postal items;

      3) the goods specified in paragraph 1 of Article 379 of this Code;

       4) the goods moved for liquidation of consequences of natural disasters, accidents and calamities;

       5) military cargo, the status of which is confirmed by a pass (military pass), issued in accordance with the legislation of the Republic of Kazakhstan;

       6) the goods placed under a special customs procedure at the place of arrival;

       7) the goods of the Eurasian Economic Union, transported through the territories of states that are not members of the Eurasian Economic Union;

       8) the goods transported across the customs border of the Eurasian Economic Union and imported into the territory of the FEZ, the limits of which fully or partially coincide with the sections of the customs border of the Eurasian Economic Union;

       9) other goods in cases determined by the Commission.

15. Preliminary information shall not be submitted for goods transported by pipeline transport or through power transmission lines.
16. The composition of preliminary information, the structure and format of such information, the procedure and timeframes for submission of preliminary information, including that provided in the form of an electronic document, the procedure for formation and use of preliminary information in the form of an electronic document, the persons who are either required or entitled to provide preliminary information to customs authorities, shall be determined by the Commission, depending on the type of transport by which the goods are transported (moved), and the purposes of use of such preliminary information by the customs authority.
17. Information declared in the customs declaration in the form of an electronic document filed with respect to goods whose customs declaration is carried out with the peculiarities, specified in Article 185 of this Code, may be used as preliminary information in the cases and in the manner determined by the Commission, and before their determination by the Commission - in the cases stipulated by Article 185 of this Code, and the procedure determined by the authorized body.

Article 32. Compliance with prohibitions and restrictions on movement of goods across the customs border of the Eurasian Economic Union

1. Goods arriving on the customs territory of the Eurasian Economic Union, which in accordance with the established prohibitions and restrictions are not subject to import into the customs territory of the Eurasian Economic Union, must be immediately exported from the customs territory of the Eurasian Economic Union without unloading them from the vehicle of international transportation, with the exception of their transshipment to another vehicle of international transportation for the purpose of such export, unless otherwise established by international treaties of the Republic of Kazakhstan, the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan.

      The measures for exporting goods from the customs territory of the Eurasian Economic Union, specified in part one of this paragraph shall be accepted by the carrier and, in his absence, by the person having the right to own, use and (or) dispose the goods at the time of their importation into the customs territory of the Eurasian Economic Union, unless other persons are not defined by international treaties of the Republic of Kazakhstan and (or) the legislation of the Republic of Kazakhstan.

2. Goods that, in accordance with the established prohibitions and restrictions are not subject to export from the customs territory of the Eurasian Economic Union, can not in fact be exported from the customs territory of the Eurasian Economic Union unless otherwise established by international treaties of the Republic of Kazakhstan.
3. In case of detection of violations of prohibitions and restrictions, when goods arrive on the customs territory of the Eurasian Economic Union or the goods export from the customs territory of the Eurasian Economic Union, the customs authority shall decide to prohibit the import of goods into the customs territory of the Eurasian Economic Union or the export of goods from the customs territory of the Eurasian Economic Union and shall bring it to the carrier's notice not later than three hours from the moment of decision making by the customs authority on the prohibition, and in its absence – to the person who has the right to possess, use and (or) dispose the goods at the time of their importation into the customs territory of the Eurasian Economic Union or at the time of their exportation from the customs territory of the Eurasian Economic Union, by stamping the ban on transport (traffic) documents on the import of goods into the customs territory of the Eurasian Economic Union or export of goods from the customs territory of the Eurasian Economic Union, or sending a notice of such prohibition in the electronic form in the presence of interaction between the customs authority information system and an information system of the carrier.
4. In the event that it is impossible, after the receipt of the decision of the customs authority to prohibit the importation of goods into the customs territory of the Eurasian Economic Union, to immediately export the goods specified in part one of paragraph 1 of this article from the customs territory of the Eurasian Economic Union, such goods shall be detained by customs authorities in accordance with Chapter 52 of this Code.
5. Upon receipt of the decision of the customs authority on prohibition of the export of goods from the customs territory of the Eurasian Economic Union and the failure to return them to the customs territory of the Eurasian Economic Union from the place of departure within one working day, calculated from the day following the day of receipt of the decision of the customs authority on prohibition of the export of goods from the customs territory of the Eurasian Economic Union, the goods, specified in paragraph 2 of this article shall be detained by customs authorities in accordance with Chapter 52 of this Code.

       In respect of goods specified in paragraph 2 of this article carried by water, air or rail transport, detention by customs authorities in accordance with Chapter 52 of this Code shall be carried out upon failure to return them to the customs territory of the Eurasian Economic Union from the place of departure within the time limits, established by the technological process (schedule) of the port, airport or railway station when performing international transportation.

Article 33. Possession, use and (or) disposal of goods in the customs territory of the Eurasian Economic Union or beyond it

1. Possession, use and (or) disposal of goods imported into the customs territory of the Eurasian Economic Union after crossing the customs border of the Eurasian Economic Union and before their release by the customs authority, shall be carried out in the manner and under the conditions established by this Chapter, Chapters 15 and 17 of this Code, and in respect of certain categories of goods - also by Chapters 39, 40, 41, 42, 43, 44 and 45 of this Code.

       At the choice of the declarant, the placement of goods under the customs procedure of release for domestic consumption shall be allowed on the basis of leasing contracts, financial leasing, leases and other types of transactions provided for by the legislation of the Republic of Kazakhstan.

2. Possession, use and (or) disposal of goods in the customs territory of the Eurasian Economic Union or beyond it after their release by the customs authority shall be carried out in accordance with the customs procedure under which the goods are placed, or in the manner and under the conditions, established for certain categories of goods subject to customs declaration and (or) release without placing under customs procedures.
3. Possession, use and (or) disposal of goods exported from the customs territory of the Eurasian Economic Union upon arrival at the place of departure prior to crossing the customs border of the Eurasian Economic Union shall be carried out in the manner and under the conditions established by this Chapter and Chapter 16 of this Code, and in respect of certain categories of goods - also by Chapters 39, 40, 41, 42, 43, 44 and 45 of this Code.

Article 34. Goods under customs control

1. Goods imported into the customs territory of the Eurasian Economic Union shall be under customs control from the moment of crossing the customs border of the Eurasian Economic Union.
2. The goods of the Eurasian Economic Union exported from the customs territory of the Eurasian Economic Union shall be under customs control from the moment of registration of the customs declaration or the commission of an action directly aimed at exporting the goods from the customs territory of the Eurasian Economic Union.
3. Products of processing, waste and residues received (formed) and located in the customs territory of the Eurasian Economic Union, which acquired the status of foreign goods in accordance with this Code, shall be considered to be under customs control from the moment of their receipt (formation).
4. Goods manufactured (received) from foreign goods placed under the customs procedure of the free customs zone, as well as goods manufactured (received) from foreign goods placed under the customs procedure of the free customs zone and goods of the Eurasian Economic Union shall be considered to be under the customs control from the moment of their manufacture (receipt).

       Goods manufactured (received) from foreign goods placed under the customs procedure of a free warehouse, as well as goods manufactured (received) from foreign goods placed under the customs procedure of a free warehouse and goods of the Eurasian Economic Union shall be considered to be under the customs control from the moment of their manufacture (receipt).

5. The goods of the Eurasian Economic Union placed (placed) under the customs procedure of the free customs zone shall be under customs control from the moment of registration of the declaration for goods submitted for placing the goods under this customs procedure, except for the goods of the Eurasian Economic Union, imported (imported) into the territory of the port FEZ or the logistic FEZ and under the customs control from the moment of their importation into the territory of the port FEZ or the logistic FEZ.

       Goods manufactured (received) from goods of the Eurasian Economic Union placed under the customs procedure of the free customs zone and goods manufactured (received) from goods of the Eurasian Economic Union placed under the customs procedure of the free customs zone and goods of the Eurasian Economic Union not placed under customs procedure of the free customs zone, shall be considered to be under the customs control from the moment of their manufacture (receipt).

6. The goods of the Eurasian Economic Union, placed (placed) under the customs procedure of a free warehouse, shall be under customs control from the moment of registration of the declaration for goods submitted for placing the goods under this customs procedure.

      Goods manufactured (received) from the goods of the Eurasian Economic Union placed under the customs procedure of a free warehouse and goods manufactured (received) from the goods of the Eurasian Economic Union placed under the customs procedure of a free warehouse, and the goods of the Eurasian Economic Union, that have not been placed under the customs procedure of a free warehouse, shall be considered to be under the customs control from the moment of their manufacture (receipt).

7. The goods specified in paragraphs 1 and 3 of this article, as well as goods specified in paragraph 4 of this Article that are not recognized as the goods of the Eurasian Economic Union in accordance with Articles 290 and 299 of this Code, shall be under the customs control until the following circumstances occur:

      1) in accordance with this Code, the acquisition of the status of goods of the Eurasian Economic Union, except for the case provided for in paragraph 12 of this article;

      2) the actual export of these goods from the customs territory of the Eurasian Economic Union;

      3) the actual destruction of goods placed under the customs procedure for destruction;

       4) recognition of a part of foreign goods placed under the customs procedure for processing in the customs territory or the customs procedure for processing for domestic consumption, as the production losses;

      5) in accordance with the legislation of the Republic of Kazakhstan, recognition of waste generated as a result of processing in the customs territory of the Eurasian Economic Union, processing for domestic consumption or destruction of goods placed under the customs procedure for destruction, unsuitable for their further commercial use, or submission of documents to the customs authority confirming the fact of burial, neutralization, utilization or destruction of the generated wastes by other way or the fact of their transfer to carry out such operations;

       6) launching of these goods into outer space, except for the returnable aeronautical spacecraft and the goods in it;

       7) completion of the customs procedure for customs transit in respect of goods of the Eurasian Economic Union transported through the territories of states that are not members of the Eurasian Economic Union;

       8) recognition by the customs authority in the manner specified by the authorized body, of the fact of destruction and (or) the irretrievable loss of those goods as a result of an accident or force majeure or a fact of irretrievable loss of those goods as a result of natural loss under normal conditions of transportation (movement) and (or) storage ;

       9) submission of documents to the customs authority confirming the fact of burial, neutralization, disposal or destruction of these goods by other means, in the cases specified in subparagraph 1) of paragraph 10 of Article 287 and subparagraph 1) of paragraph 7 of Article 296 of this Code;

       10) termination of the customs procedure of the free customs zone in the case specified in subparagraph 3) of paragraph 10 of Article 287 of this Code;

       11) payment and (or) collection of customs duties and taxes on goods for personal use, imported with exemption from customs duties and taxes in the case of violation of conditions, established in accordance with paragraph 8 of Article 349 of this Code for importation into the customs territory of the Eurasian Economic Union of goods for personal use with exemption from payment of customs duties, taxes and (or) restrictions on the use and (or) disposal of these goods;

       12) release of vehicles of international transportation, temporarily exported from the customs territory of the Eurasian Economic Union, except for the vehicles of international transportation, specified in the paragraphs two and three of subparagraph 2) of paragraph 2 of Article 355 of the Code that are considered to be conditionally released goods and vehicles of international transportation, and the vehicles of international transportation, specified in paragraph four of subparagraph 2) of paragraph 2 of Article 355 of this Code, with their re-importation into the customs territory of the Eurasian Economic Union;

       13) payment and (or) collection of customs duties, taxes, special, anti-dumping, countervailing duties in respect of temporarily imported vehicles of international transportation in the event of circumstances specified in paragraph 8 of Article 362 of this Code;

       14) placement of goods under the customs procedure of refusal in favor of the state or conversion to the state ownership in accordance with this Code and (or) the legislation of the Republic of Kazakhstan;

       15) recognition of a part of the goods of the Eurasian Economic Union placed under the customs procedure for processing outside the customs territory, as the production losses in accordance with the document on processing conditions outside the customs territory;

      16) completion of the customs procedure of a free warehouse in the case specified in subparagraph 3) of paragraph 7 of Article 296 of this Code;

      17) other circumstances determined by the Commission and (or) this Code.

8. The goods of the Eurasian Economic Union specified in paragraph 2 of this article shall be under the customs control prior to the actual crossing of the customs border of the Eurasian Economic Union, the withdrawal of the customs declaration in accordance with Article 184 of this Code or before the circumstances specified in paragraphs 9 and 10 of this article occur.
9. Goods exported from the customs territory of the Eurasian Economic Union for personal use that are not subject to customs declaration, as well as goods for personal use that are denied to release, shall not be considered to be under the customs control when one of the following circumstances occurs:

       1) before the actual crossing of the customs border of the Eurasian Economic Union, such goods shall be converted into state ownership in accordance with the legislation of the Republic of Kazakhstan, or the customs authority in the manner determined by the authorized body, shall recognize the fact of their destruction and (or) irretrievable loss due to an accident or force majeure or the fact of their irretrievable loss as a result of natural loss under normal conditions of transportation (movement) and (or) storage;

       2) such goods are exported from the place of departure to the rest of the customs territory of the Eurasian Economic Union with the permission of the customs authority.

10. The goods of the Eurasian Economic Union placed under the customs procedure for processing outside the customs territory or the customs procedure for temporary exportation and exported from the customs territory of the Eurasian Economic Union shall be under the customs control until the relevant customs procedure is completed or terminated.
11. The goods specified in paragraph 4 of this article recognized as the goods of the Eurasian Economic Union in accordance with Articles 290 and 299 of this Code, as well as the goods of the Eurasian Economic Union specified in paragraphs 5 and 6 of this article, shall be under the customs control until the following circumstances occur:

       1) the actual crossing of the customs border of the Eurasian Economic Union, if the customs procedure of the free customs zone or customs procedure of a free warehouse is completed by placing these goods under the customs procedure for export;

       2) placement of these goods under the customs procedure for re-import;

       3) recognition by the customs authority in the manner, defined by the authorized body, of the fact of destruction and (or) irretrievable loss of these goods due to an accident or force majeure or the fact of irretrievable loss of these goods as a result of natural loss under normal conditions of transportation (movement) and (or) storage;

      4) submission of documents to the customs authority confirming the fact of burial, neutralization, disposal or destruction of these goods by other means, in the cases specified in subparagraph 1) of paragraph 10 of Article 287 and subparagraph 1) of paragraph 7 of Article 296 of this Code;

      5) termination of the customs procedure of the free customs zone in the case specified in subparagraph 3) of paragraph 10 of Article 287 of this Code.

12. Goods that have acquired the status of goods of the Eurasian Economic Union and whose customs declaration was carried out with the peculiarities, specified in Article 190 of this Code shall be under the customs control until the day of the release of the last component of the goods or before making changes (additions) to the information contained in the declarations for goods, in respect of the components of the goods in accordance with paragraph 8 of Article 190 of this Code.
13. Goods placed under the customs procedure of the free customs zone specified in paragraphs 12 and 13 of Article 287 of this Code in the cases provided for by these paragraphs shall be under the customs control until completion of the customs procedure of the free customs zone in respect of these goods in accordance with paragraphs 12 and 13 of Article 287 of this Code.
14. Goods placed under the customs procedure of a free warehouse specified in paragraph 8 of Article 296 of this Code in the case provided for by this paragraph shall be under the customs control until the completion of the customs procedure of a free warehouse in relation to these goods in accordance with paragraph 8 of Article 296 of this Code.
15. The goods of the Eurasian Economic Union placed under the customs procedure for duty-free trade shall be under the customs control from the moment of registration of the customs declaration submitted for placing the goods under this customs procedure until the completion of the customs procedure for duty-free trade in accordance with paragraph 1 and subparagraph 2) of paragraph 5 of Article 327 of this Code.

Article 35. Goods that became unusable, damaged or defective

1. Goods imported into the customs territory of the Eurasian Economic Union that have become unusable, damaged or defective due to an accident or force majeure prior to their customs declaration, including during their temporary storage, as well as during transportation (movement) in accordance with the customs procedure of customs transit, except for the goods specified in paragraph 2 of this article, in the future when performing customs operations against them, shall be considered as imported to the customs territory of the Eurasian Economic Union in an unusable, damaged or defective state.
2. Goods imported into the customs territory of the Eurasian Economic Union that have become unusable, damaged or defective due to an accident or force majeure before their declaration for release before filing a declaration of goods in accordance with Article 194 of this Code or until the day from which such goods are considered to be placed under the customs procedure of a free customs zone in the territory of a port FEZ or a logistic FEZ in accordance with Article 284 of this Code, including during their temporary storage, and also, when transporting (moving) them in accordance with the customs procedure of customs transit, in the future when performing customs operations against them, shall be considered as imported into the customs territory of the Eurasian Economic Union in an unusable, damaged or defective state.

Article 36. Foreign goods, which by a court decision are confiscated or converted into state ownership or foreclosed

1. Foreign goods that, by a court decision, are confiscated or converted into state property shall not be subject to placement under the customs procedures, and goods for personal use shall not be subject to release for free circulation. These goods shall acquire the status of goods of the Eurasian Economic Union from the date of entry into force of such a decision.
2. Foreign goods, for which, the recovery is levied in payment of customs duties, taxes, special, anti-dumping and countervailing duties by the court decision, shall acquire the status of goods of the Eurasian Economic Union from the date of entry into force of such a decision.

       The goods specified in this paragraph after the acquisition of the status of goods of the Eurasian Economic Union shall not be subject to placement under the customs procedures.

Article 37. Selection of samples and (or) sampling of goods by interested persons and state bodies of the member states of the Eurasian Economic Union

1. Interested persons and state bodies of the member states of the Eurasian Economic Union shall have the right to select samples and (or) conduct sampling of goods that are under the customs control with the permission of the customs authority.
2. A permission for selection of samples and (or) sampling of goods shall be issued by the customs authority, if such selection:

       1) does not impede the conduct of customs control;

      2) does not change the characteristics of goods;

      3) does not entail evasion from payment of customs duties and taxes or non-compliance with prohibitions and restrictions, measures to protect the internal market.

3. A permission for selection of samples and (or) sampling of goods or refusal of such permission shall be issued not later than one working day following the day of the appeal of persons and bodies specified in paragraph 1 of this article.
4. A separate customs declaration for samples and (or) sampling of goods shall not be submitted, provided that they will be indicated in the declaration for goods when placing the goods under the customs procedures, and when moving the goods across the customs border of the Eurasian Economic Union in the manner and under the conditions, provided for by chapters 39 and 42 of this Code - in the passenger customs declaration.

Article 38. Submission of reports to customs authorities

1. Persons engaged in activities in the customs area, the authorized economic operators and persons owning and (or) using foreign goods, as well as goods of the Eurasian Economic Union placed under the customs procedure of a free customs zone and the customs procedure of a free warehouse, shall be obliged to submit reports to customs authorities on the stored, transported, sold, processed and (or) used goods, as well as on customs operations performed.
2. The method of reporting, the forms of reports, the structure and format of the reports in an electronic form, the procedure for completing them, the procedure and deadlines for reporting, including the cases where the reporting specified in paragraph 1 of this article is submitted only at the request of the customs authority, shall be approved by the authorized body.

 Chapter 4. UNIFIED COMMODITY NOMENCLATURE OF FOREIGN ECONOMIC ACTIVITY OF EURASIAN ECONOMIC UNION. CLASSIFICATION OF GOODS

Article 39. Unified Commodity nomenclature of foreign economic activity of the Eurasian Economic Union and its maintenance

1. The Unified Commodity nomenclature of foreign economic activity of the Eurasian Economic Union (hereinafter referred to as the Commodity nomenclature of foreign economic activity) shall be a system for describing and coding goods that is used to classify goods for the purpose of applying customs and tariff regulation measures, export customs duties, prohibitions and restrictions, measures to protect the internal market, and maintenance of customs statistics.

      The Commodity nomenclature of foreign economic activity can be used for the purposes of taxing the goods and for other purposes stipulated by the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan, as well as by other legislation of the Republic of Kazakhstan.

2. The international framework of the Commodity nomenclature of foreign economic activity shall be the Harmonized system for description and coding of goods of the World Customs Organization and the Unified Commodity nomenclature of foreign economic activity of the Commonwealth of Independent States.
3. The Commodity nomenclature of foreign economic activity shall be approved by the Commission.
4. Explanations to the Commodity nomenclature of foreign economic activity shall be adopted by the Commission.
5. The Commodity nomenclature of foreign economic activity shall be maintained by the Commission. To this end, the Commission shall:

       1) monitor the changes in the international framework of the Commodity nomenclature of foreign economic activity, as well as explanations on interpretation of this international framework;

       2) harmonize the Commodity nomenclature of foreign economic activity and the explanations to it with its international framework;

       3) make amendments to the Commodity nomenclature of foreign economic activity and explanations to it at the suggestion of the member states of the Eurasian Economic Union;

       4) compile and submit to the authorized state bodies of the member states of the Eurasian Economic Union the information on conformity of codes of the Commodity nomenclature of foreign economic activity at the level of commodity items, sub-items and sub-sub-items in the form of tables in transition to the next version of its international framework;

       5) prepare and submit the Commodity nomenclature of foreign economic activity and explanations to it to the authorized state bodies of the member states of the Eurasian Economic Union;

       6) perform other functions necessary for maintenance of the Commodity nomenclature of foreign economic activity.

6. The procedure for maintenance of the Commodity nomenclature of foreign economic activity by the Commission, including amending and explaining it, as well as the interaction on these issues between the Commission and the authorized state bodies of the member states of the Eurasian Economic Union, shall be determined by the Commission.

Article 40. Classification of goods

1. Classification of goods shall mean the phased assignment of the reviewed goods to specific commodity items, sub-items and sub-sub-items under the Commodity nomenclature of foreign economic activity.

      Classification of goods shall be carried out based on the main criteria:

       1) the function that the product performs;

      2) the material from which the goods are made.

       At that, the principle of unambiguous reference of goods shall be followed, taking into account, the degree of their processing to commodity sub-sub-items on the basis of the Basic rules for interpretation of the Commodity nomenclature of foreign economic activity and notes to sections, groups (including notes to commodity items, sub-items), as well as additional notes clarifying specific classification issues.

2. The declarant and other persons shall carry out the classification of goods in accordance with the Commodity nomenclature of foreign economic activity in the course of customs declaration and in other cases when, in accordance with the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan, the customs authority is informed about the code of the goods in accordance with the Commodity nomenclature of foreign economic activity.

       When classifying goods, customs authorities, declarants or other persons shall use:

       1) Basic rules of interpretation of the Commodity nomenclature of foreign economic activity;

      2) notes to sections, groups, positions.

       For the purposes of the uniform application of the Commodity nomenclature of foreign economic activity, customs authorities, declarants or other persons may use:

      1) explanations to the Commodity nomenclature of foreign economic activity;

       2) compendium of classification opinions of the Committee on the Harmonized system of the World Customs Organization;

       3) an electronic base of preliminary decisions on classification of goods of the authorized body;

       4) clarifications on classification of certain types of goods of the Commission and the authorized body.

       In the case of customs declaration, the classification of goods shall not be carried out if, in accordance with this Code, the information on the code of the goods in accordance with the Commodity nomenclature of foreign economic activity is not indicated in the customs declaration. In this case, the verification of the correct classification of goods before the release of goods shall be carried out only in cases determined by the risk management system.

       Verification of the correct classification of goods shall be carried out by the customs authority within the framework of customs control after the release of goods conducted in accordance with the procedure established by Chapters 47 and 48 of this Code.

3. The customs authority shall classify goods in the following cases:

       1) detection by the customs authority both before and after the release of goods of their incorrect classification under customs declaration. In this case, the customs authority shall take a decision on classification of goods, which is mandatory for execution. The form of the decision on classification of goods, the procedure and time limits for its adoption shall be approved by the authorized body;

      2) calculation of customs duties, taxes, special, anti-dumping, countervailing duties payable:

       in accordance with article 88, paragraph 5 of article 136, paragraph 11 of article 217, paragraph 12 of article 278, paragraph 9 of article 288, paragraph 6 of article 297 and article 399 of this Code;

       upon occurrence of circumstances specified in paragraph 4 of article 157, paragraph 3 of article 163, paragraph 4 of article 174, paragraph 5 of article 233, paragraph 8 of article 362, paragraph 4 of article 363, paragraph 4 of article 367, paragraphs 3 and 8 of article 378 and paragraph 3 of article 392 of this Code;

      if the declarant fails to perform actions, specified in paragraph 8 of Article 190 of this Code;

      3) other cases provided for in this chapter.

4. If when classifying the goods in the cases provided for by subparagraph 2) of paragraph 3 of this article, the customs authority does not have precise information on the characteristics of goods, their names or other information necessary for classifying the goods at the level of ten digits, the definition of the code of goods shall be allowed in accordance with Commodity nomenclature of foreign economic activity at the level of not less than the first four digits based on available information about the characteristics of the goods affecting the classification characteristics.
5. When classifying goods, customs authorities shall take into account the copies of customs declarations of the country of departure submitted by the declarant and other persons in the event that the declarant can submit them, conclusions, references of independent expert organizations, as well as information specified in shipping documents.
6. The codes of goods indicated in commercial, transport (traffic) and (or) other documents, as well as in conclusions, references, certificates of expertise issued by expert institutions, shall not be mandatory for classification of goods.

Article 41. Decisions on classification of goods, decisions and clarifications on classification of certain types of goods, taken by customs authorities

1. Upon the application of the persons, the customs authorities may carry out the classification of goods prior to their customs declaration by taking preliminary decisions on classification of goods in accordance with the Commodity nomenclature of foreign economic activity (hereinafter - preliminary decisions on classification of goods) and decisions on classification of goods transported across the customs border of the Eurasian Economic union in an unassembled or disassembled form, including in incomplete or uncompleted form.
2. Preliminary decisions on classification of goods shall be made in accordance with this chapter.
3. Decisions on classification of goods transported across the customs border of the Eurasian Economic Union in an unassembled or disassembled form, including in incomplete or uncompleted form, shall be taken in the manner and within time limits, established by this chapter. The form of the decision on classification of goods provided for in this paragraph shall be approved by the authorized body.

       The list of goods for which the decisions are made by the customs authorities on classification of goods specified in part one of this paragraph for the purposes of customs declaration, taking into account the peculiarities, specified in Article 190 of this Code, shall be determined by the Commission, and in cases provided by the Commission, - by the authorized body.

4. Preliminary decisions on classification of goods shall be applied on the territory of a member state of the Eurasian Economic Union, whose customs authorities have adopted such preliminary decisions on classification of goods, and in the case provided for in part two of this paragraph, also in the territories of other member states of the Eurasian Economic Union. In the course of customs declaration of goods, the information on codes of goods in accordance with the Commodity nomenclature of foreign economic activity shall be indicated in declarations for goods in accordance with the taken preliminary decisions on classification of goods.

       In the course of customs declaration in accordance with the customs procedure of customs transit of goods that move across the customs border of the Eurasian Economic Union in an unassembled or disassembled form, including in incomplete or uncompleted form, and that move across the customs border of the Eurasian Economic Union within a certain period of time by one or several vehicles, in respect of which preliminary decisions on classification of goods have been made, the information about the codes of goods may be indicated in accordance with the Commodity nomenclature of foreign economic activity specified in such preliminary decisions on classification of goods.

5. Decisions on classification of goods transported across the customs border of the Eurasian Economic Union, in unassembled or disassembled form, including incomplete or uncompleted form, shall be applied on the territory of a member state of the Eurasian Economic Union, whose customs authorities have taken such decisions.

       Decisions on classification of goods transported across the customs border of the Eurasian Economic Union in an unassembled or disassembled form, including incomplete or uncompleted form, shall also apply in the territories of other member states of the Eurasian Economic Union under customs declaration in accordance with the customs procedure of customs transit of components of goods, transported across the customs border of the Eurasian Economic Union in an unassembled or disassembled form, including in incomplete or uncompleted form specified in such decisions, that move across the customs border of the Eurasian Economic Union during the validity of these decisions by one or more vehicles and travel to a member state of the Eurasian Economic Union, whose customs authorities have taken such decisions. In the course of customs declarations of components of such goods, the transit declarations may indicate the information on the codes of goods in complete or completed form in accordance with the Commodity nomenclature of foreign economic activity in accordance with the adopted decisions on classification of goods transported across the customs border of the Eurasian Economic Union in an unassembled or disassembled form, including in incomplete or uncompleted form.

6. For the purposes of application of the provisions of this chapter, a certain type of goods is a set of goods that have common classification characteristics that allow attributing goods with specific names, specific brands, models, articles, modifications and other similar individual characteristics to one code in accordance with the Commodity nomenclature of foreign economic activity.

Article 42. Decisions and clarifications of the authorized body on classification of certain types of goods

1. In order to ensure a uniform application of the Commodity nomenclature of foreign economic activity, the authorized body shall take decisions and clarify classification of certain types of goods in the following cases:

       when the authorized body identifies a different approach to classification of goods by territorial customs authorities;

       at the initiative of territorial customs authorities.

2. The decision and clarification on classification of certain types of goods shall be taken in the form of a decision of the authorized body on classification of certain types of goods and shall enter into force from the date of adoption of such decision.

       Decisions of the authorized body on classification of certain types of goods shall be mandatory for classification of goods on the territory of the Republic of Kazakhstan.

3. From the date of entry into force of the decision of the authorized body on classification of certain types of goods:

       the decisions on classification of goods adopted by the customs authorities in accordance with subparagraph 1) of paragraph 3 of Article 40 of this Code shall be subject to change;

       preliminary decisions on classification of goods shall not apply and shall be subject to withdrawal in accordance with subparagraph 3) of paragraph 6 of Article 47 within the time limits specified in part two of paragraph 7 of Article 47 of this Code;

       the decisions on classification of goods transported across the customs border of the Eurasian Economic Union in an unassembled or disassembled form, including incomplete or uncompleted form, adopted by the customs authorities in accordance with paragraph 1 of Article 41 of this Code, shall be subject to change in accordance with subparagraph 1) of paragraph 1 of Article 51 of this Code within the time limits established by part two of paragraph 2 of Article 51 of this Code.

4. Decisions of the authorized body on classification of certain types of goods shall be subject to change in the following cases:

       1) changes in the Commodity nomenclature of foreign economic activity;

       2) identification of errors made in adoption of such decisions and (or) clarifications by the authorized body and not affecting the classification of certain types of goods in accordance with the Commodity nomenclature of foreign economic activity.

      Decision of the authorized body on classification of certain types of goods shall become invalid in the event of the Commission's decision on classification of certain types of goods in accordance with Article 43 of this Code in respect of goods on which the decisions of the authorized body are taken on classification of certain types of goods from the date of entry into force of this decision made by the Commission.

       The decision to change the decision of the authorized body on classification of certain types of goods shall be taken by the authorized body within thirty calendar days from the moment of occurrence of the cases specified in subparagraphs 1) and 2) of part one of this paragraph, and shall enter into force on the date of the decision-making.

5. The authorized body shall ensure publication of decisions of the authorized body on classification of certain types of goods.
6. Decisions of the authorized body on classification of certain types of goods shall be subject to registration.

Article 43. Decisions and clarifications of the Commission on classification of certain types of goods

1. In order to ensure the uniform application of the Commodity nomenclature of foreign economic activity, the Commission shall take decisions on classification of certain types of goods on the basis of suggestions of the customs authorities of the member states of the Eurasian Economic Union.

       When the Commission determines the various classification of goods in the decisions made by the customs authorities on classification of goods, in decisions or clarifications on classification of certain types of goods adopted (given) by the customs authorities of the Eurasian Economic Union in accordance with paragraph 1 of Article 42 of this Code, the Commission shall make decisions on classification of certain types of goods on their own initiative.

2. Decisions on classification of certain types of goods shall be taken in the form of decisions of the Commission.
3. From the date of entry into force of the decision of the Commission adopted in accordance with this article, the decisions and clarifications on classification of certain types of goods, taken (given) by the authorized body in accordance with paragraph 1 of Article 42 of this Code in respect of the types of goods for which the decision was taken by the Commission, shall not be applied and shall be subject to cancellation. Decisions on cancellation of decisions and clarifications on classification of certain types of goods taken by the authorized body in accordance with paragraph 1 of Article 42 of this Code shall come into force from the date of entry into force of the decision of the Commission, taken in accordance with this article.
4. Decisions of the Commission adopted in accordance with this article shall be recognized as invalid or subject to change on the following grounds:

       1) change in the Commodity nomenclature of foreign economic activity;

      2) identification of errors made in adoption of such decisions of the Commission and not affecting the classification of certain types of goods in accordance with the Commodity nomenclature of foreign economic activity;

       3) obtaining additional information on specific types of goods, specified in the Commission's decision, affecting the codes of certain types of goods in accordance with the Commodity nomenclature of foreign economic activity, the description of certain types of goods and application of the Basic rules of interpretation of the Commodity nomenclature of foreign economic activity;

       4) recognition by the Court of the Eurasian Economic Union of the decision of the Commission adopted in accordance with this article or its individual provisions, not complying with the Treaty on the Union, international treaties within the framework of the Eurasian Economic Union and (or) decisions of the bodies of the Eurasian Economic Union.

5. The procedure for preparation of the Commission's decisions on classification of certain types of goods, including the rules for submission of suggestions to the Commission by the customs authorities of the member states of the Eurasian Economic Union for adoption of such decisions, their consideration by the Commission, the approval by the customs authorities of the member states of the Eurasian Economic Union of draft decisions of the Commission prepared in accordance with part two of paragraph 1 of this article, shall be determined by the Commission.
6. The Commission shall give explanations on classification of certain types of goods upon the suggestions of the customs authorities of the member states of the Eurasian Economic Union.

      Clarifications on classification of certain types of goods shall be adopted in the form of recommendations of the Commission.

       Clarifications on classification of certain types of goods shall be adopted if the customs authorities of the member states of the Eurasian Economic Union, defined in accordance with paragraph 1 of Article 42 of this Code, shall have a common opinion on classification of such goods in accordance with the Commodity nomenclature of foreign economic activity.

       The procedure for preparing the Commission's clarifications on classification of certain types of goods, including the rules for submission of suggestions to the Commission by the customs authorities of the member states of the Eurasian Economic Union for giving such explanations, their consideration by the Commission, and coordination of such explanations with the customs authorities of the member states of the Eurasian Economic Union shall be determined by the Commission.

Article 44. Procedure for adoption of a preliminary decision on classification of goods

1. The procedure for adoption of a preliminary decision on classification of goods shall be determined by this chapter.
2. A preliminary decision on classification of goods shall be made by the authorized body or by the customs authority (customs authorities) specified by the authorized body.
3. A preliminary decision on classification of goods shall be taken for each product name, which includes a certain brand, model, article and modification.
4. The form of a preliminary decision on classification of goods, the procedure for filling it in and making changes (additions) to such a preliminary decision on classification of goods shall be determined by the Commission.
5. In case of loss of a preliminary decision on classification of goods by the person who received it, the customs authority on the basis of the application containing information about the lost preliminary decision on classification of goods, within five working days from the date of receipt of the application by the customs authority, shall issue a duplicate of the preliminary decision on classification of goods to the person.

       When issuing a duplicate, the customs fee for making a preliminary decision shall not be charged.

       In order to receive a duplicate, the applicant sends an application in an arbitrary form in an electronic format or a paper document to the customs authority that has taken a preliminary decision on classification of goods.

       The duplicate of the preliminary decision on classification of goods, shall indicate all the information contained in the original preliminary decision, including the registration number and the date of adoption of the preliminary decision on classification of goods, and a "Duplicate" mark shall be made.

      The validity period for the duplicate of the preliminary decision on classification of goods shall be the validity period of the original preliminary decision on classification of goods.

Article 45. Application for adoption of a preliminary decision on classification of goods

1. A preliminary decision on classification of goods shall be made by the customs authority on the basis of a person's application for a preliminary decision on classification of goods (hereinafter in this chapter - the applicant) submitted in the form approved by the authorized body, in the form of an electronic document or on paper.
2. The application for a preliminary decision on classification of goods must contain the full commercial name, trade name, main technical and commercial characteristics of the goods and other information that allows the goods to be uniquely classified, as well as the information on payment of customs fees for making a preliminary decision on classification of goods.

      A copy of the document on payment of the customs fee for adoption of a preliminary decision on classification of goods shall be attached to the application for a preliminary decision on classification of goods submitted in the form of a document on paper.

       If necessary, samples and / or sampling of goods for customs examination, as well as photographs, drawings, schemes, product passports and other documents required for making a preliminary decision on classification of goods, certified by the applicant's seal (if any), shall be submitted.

      The customs authority shall have the right to request translation of the information contained in the documents, attached to the application for a preliminary decision on classification of goods, drawn up in a language other than Kazakh or Russian.

      The procedure and cases of appointment of customs expertise when making a preliminary decision on classification of goods shall be approved by the authorized body.

3. In the event that the documents and information submitted by the applicant are insufficient for making a preliminary decision on classification of goods or not fully submitted, the customs authority shall, within ten working days from the date of receipt of the application by the customs authority for preliminary decision on classification of goods, send a request on the need for additional information.

      Additional information should be submitted not later than sixty calendar days from the date when the request was sent to the applicant by the customs authority on the need for additional information.

4. In cases where additional information is not provided within the prescribed time limit or if the additional information provided does not contain information allowing to make a preliminary decision on classification of goods, the customs authority shall refuse to make such a preliminary decision on classification of goods and notify the applicant about it, specifying the reasons for the refusal. At that, the customs fee paid by the applicant for making a preliminary decision on classification of goods shall not be returned.
5. The customs authorities shall register preliminary decisions on classification of goods in the registration log of preliminary decisions on classification of goods in the manner and in the form approved by the authorized body.

Article 46. Term and validity period of preliminary decision on classification of goods

1. A preliminary decision on classification of goods shall be made not later than twenty working days from the date of registration of an application in the customs authority for a preliminary decision on classification of goods.

      If it is necessary to submit additional information in accordance with paragraph 3 of Article 45 of this Code, the period specified in part one of this paragraph shall be suspended from the day the request is sent to the applicant by the customs authority on the need for additional information and shall be resumed from the date of receipt of additional information by the customs authority.

      If a customs examination is needed to take a preliminary decision on classification of goods, the duration of the period specified in part one of this paragraph shall be suspended for ten working days from the date of sending by the customs authority of the decision on appointment of customs examination and shall be resumed from the date of expiration of the period for suspension of the adoption of a preliminary decision on classification of goods.

      The procedure and cases of conduct of customs examination for longer periods than those specified in part three of this paragraph shall be approved by the authorized body.

2. A preliminary decision on classification of goods shall be valid for three years from the date of its adoption.

Article 47. Amendment of a preliminary decision on classification of goods, termination of its validity or withdrawal

1. The customs authority shall take a decision to amend its preliminary decision on classification of goods, as well as the decision to terminate the action or the decision to withdraw the preliminary decision on classification of goods, taken by it or by a lower customs authority.
2. The decision to amend the preliminary decision on classification of goods shall be taken in the event that the customs authority or the applicant finds errors made in adoption of this preliminary decision on classification of goods and which do not affect the information on the code of the goods in accordance with the Commodity nomenclature of foreign economic activity.

      The decision to amend the preliminary decision on classification of goods shall come into force from the date of adoption of such a preliminary decision on classification of goods.

3. The decision to terminate the preliminary decision on classification of goods shall be taken in cases where:

      1) the customs authority has established that the applicant submitted documents containing inaccurate and (or) incomplete information, forged documents or inaccurate and (or) incomplete information for adoption of this preliminary decision on classification of goods;

      2) the customs body has identified the errors that were made when making this preliminary decision on classification of goods and which affect the information on the code of the goods in accordance with the Commodity nomenclature of foreign economic activity.

4. The decision to terminate the preliminary decision on classification of goods in the case specified in subparagraph 1) of paragraph 3 of this article shall come into force from the date of adoption of such preliminary decision on classification of goods.

       The decision to terminate the preliminary decision on classification of goods in the case specified in subparagraph 2) of paragraph 3 of this article shall come into force from the date of adoption of this decision to terminate the preliminary decision on classification of goods.

5. When making a decision to terminate preliminary decision on classification of goods in the case specified in subparagraph 2) of paragraph 3 of this article, the customs authority that issued the preliminary decision on classification of goods not later than ten working days from the date of adoption of the decision to terminate the preliminary decision on classification of goods shall take a new preliminary decision on classification of goods on the basis of information provided by the applicant when applying for a preliminary decision on classification of goods whose validity is terminated. Such a new preliminary decision on classification of goods shall come into force from the date of its adoption.
6. The decision to withdraw a preliminary decision on classification of goods shall be taken in cases where:

       1) the Commodity nomenclature of foreign economic activity received changes affecting classification of goods in respect of which this preliminary decision on classification of goods has been taken;

       2) the Commission made a decision on classification of certain types of goods, entailing a change in classification of goods specified in this preliminary decision on classification of goods;

       3) the authorized body made decisions or clarified classification of certain types of goods in accordance with paragraph 1 of Article 42 of this Code, involving a change in classification of goods specified in this preliminary decision on classification of goods;

       4) the World Customs Organization made decisions on classification of goods used by the member states of the Eurasian Economic Union.

7. The decision to withdraw a preliminary decision on classification of goods in cases provided for in subparagraphs 1) and 2) of paragraph 6 of this article shall be taken by the customs authority not later than thirty calendar days from the date of the official publication of the relevant decision of the Commission and shall come into force from the date of entry into force of such decision of the Commission.

       The decision to withdraw the preliminary decision on classification of goods in cases provided for in subparagraph 3) of paragraph 6 of this article shall be taken by the authorized body not later than thirty calendar days from the date of official publication of the relevant decisions or clarifications on classification of certain types of goods, made (given) by the customs authorities in accordance with paragraph 1 of Article 42 of this Code, and shall come into force simultaneously with such decisions or clarifications on classification of certain types of goods.

       The decision to withdraw a preliminary decision on classification of goods in the case provided for in subparagraph 4) of paragraph 6 of this article shall be made by the customs authority not later than sixty calendar days from the date of adoption by the World Customs Organization of the relevant decisions on classification of goods and shall enter into force on the date of adoption of the decision to withdraw the preliminary decision on classification of goods.

8. The decision to amend the preliminary decision on classification of goods, the decision to terminate the preliminary decision on classification of goods, the decision to withdraw the preliminary decision on classification of goods shall be sent to the applicant, specifying the reasons for making such decisions, and notified to the customs authorities not later than the day, following the day of making such decisions.

Article 48. Publicity of preliminary decisions on classification of goods

       Information from preliminary decisions on classification of goods, except for the information constituting state, commercial, banking, tax and other secrets protected by law, as well as other confidential information relating to the person concerned, shall be posted on the official website of the Eurasian Economic Union.

       The procedure for sending such information by the customs authorities to the Commission, including the technical conditions for submission of information, shall be determined by the Commission.

Article 49. Procedure for making a decision on classification of goods in an unassembled or disassembled form, including in incomplete or uncompleted form

1. Decision on classification of goods in an unassembled or disassembled form, including in incomplete or uncompleted form, the importation of which is expected by different consignments within a certain period of time (hereinafter in this chapter - a decision on classification of goods in an unassembled form), the peculiarities of declaration of which are provided for in Article 190 of this Code, shall be taken on the basis of a written application of the person (hereinafter in this chapter - the applicant) by the authorized body or territorial customs authority in the cases, defined by the authorized body. The application form for the decision on classification of goods in unassembled form shall be approved by the authorized body.
2. The decision on classification of goods in an unassembled state shall be taken with simultaneous observance of the following conditions:

       a contract (agreement) is concluded on behalf of the applicant;

       the applicant is the recipient of the goods.

3. The application for the decision on classification of goods in unassembled form should contain information about:

       contract (agreement);

      applicant;

      goods (name, list of components of the goods);

       the period of delivery of the goods;

       customs procedure, under which the goods will be placed;

       name of the customs authority, where the goods will be declared.

4. The following documents shall be attached to the application for the decision on classification of goods in unassembled form:

       notarized copy of the contract (agreement);

      documents on the basis of which a decision is taken on classification of goods in an unassembled state (technical description of the goods and their components, specifying the principle of operation and functions, description of the method of installation or assembly, description of the materials from which the goods and components are made, assembly drawings, photo opportunities, manufacturers' catalogs, video material, detailed product specification).

5. An application to the authorized body or territorial customs authority shall be submitted before registration of a declaration of goods by the customs authority submitted by the declarant for placement under the customs procedure (except for the customs procedure of customs transit) with respect to the first consignment of goods imported in unassembled or disassembled form, including in incomplete or uncompleted form.
6. If the documents and information submitted by the applicant are insufficient to make a decision on classification of goods unassembled, the authorized body or the territorial customs authority shall notify the applicant about the need for additional information not later than ten working days from the date of receipt of the application for the decision on classification of goods in an unassembled form.

       Additional information must be submitted within thirty calendar days from the date of written notice to the applicant.

7. If the additional information is not provided within the period specified in part 2 of paragraph 6 of this article, or the applicant refused to submit documents and information necessary for classification of goods, the authorized body or territorial customs body shall refuse to take a decision on classification of goods in unassembled form indicating the grounds for refusal.
8. Refusal to take a decision on classification of goods in an unassembled form shall be made on the following grounds:

       if the components of the goods transported across the customs border of the Eurasian Economic Union in an unassembled or disassembled form, including in incomplete or uncompleted form, in accordance with the classification rules do not form the goods classified by the code of the completed or complete goods;

      in the presence of conflicting information specified in the application and documents attached to it.

9. The authorized body or the territorial customs authority shall register the decisions on classification of goods in an unassembled form in the registration log of decisions on classification of goods in an unassembled form in the manner and form approved by the authorized body.

Article 50. Term for making a decision on classification of goods in an unassembled form and validity period of such decision

1. The decision on classification of goods in unassembled form shall be taken not later than thirty working days from the date of registration of the application in the authorized body or territorial customs authority.

       If it is necessary to submit additional information in accordance with paragraph 6 of Article 49 of this Code, the period specified in part one of this paragraph, shall be suspended and resumed from the date of receipt of the last document containing the requested information to the authorized body or territorial customs authority.

2. The decision on classification of goods in unassembled form shall come into force from the date of its adoption and shall be valid for two years, calculated from the date of adoption of the decision on classification of goods in an unassembled form.
3. The form of the decision on classification of goods in unassembled form shall be approved by the authorized body.

Article 51. Change or termination of decision on classification of goods in an unassembled form

1. A change in the decision on classification of goods in an unassembled form shall be made in the following cases:

       1) adoption by the authorized body of a decision on classification of certain types of goods, mandatory for execution by customs authorities;

      2) identification of errors, typos made when taking a decision on classification of goods in an unassembled form by the authorized body or territorial customs authority or when preparing documents by the applicant;

       3) changes in the Commodity nomenclature of foreign economic activity;

      4) amendments to the contract (agreement).

2. The decision to change the decision on classification of goods in an unassembled form shall enter into force on the date specified in the decision to change the decision on classification of goods in an unassembled form, except for the case provided for by subparagraph 1) of paragraph 1 of this article.

       In the event that the decision of the authorized body is taken on classification of certain types of goods as provided for in subparagraph 1) of paragraph 1 of this article, the decision to change the decision on classification of goods in an unassembled form shall be taken by the authorized body or territorial customs authority not later than thirty calendar days from the date of the official publication of the decision of the authorized body on classification of certain types of goods and shall come into force simultaneously with the decision of the authorized body on classification of certain types of goods.

3. The decision on classification of goods in an unassembled form shall be terminated in cases when:

       1) the authorized body or territorial customs authority established that the applicant submitted documents containing unreliable and (or) incomplete information, forged documents or unreliable and (or) incomplete information for the decision on classification of goods in unassembled form;

      2) the declaration for goods is not filed within the time limits stipulated by the customs legislation of the Republic of Kazakhstan;

       3) the applicant rejected the delivery of goods in writing, including in the presence of the released components of the goods.

       The decision to terminate the decision on classification of goods in an unassembled form shall not be taken if the released components of the goods, by virtue of the basic classification rules, refer to the classification code of the completed or complete goods specified in the decision on classification of goods in an unassembled form.

       The decision to terminate the decision on classification of goods in an unassembled form shall come into force from the date of adoption of the decision on classification of goods in an unassembled form.

Article 52. Classification of goods upon termination of decision on classification of goods in an unassembled form

      Upon termination of the decision on classification of goods in an unassembled form, the delivered components of the goods shall be subject to customs declaration with the submission of a declaration for goods in the manner prescribed by the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan. At that, these components of the goods shall be classified in accordance with the Commodity nomenclature of foreign economic activity as separate goods.

Article 53. Recordkeeping of decisions on classification of goods in an unassembled form

       Recordkeeping of decisions on classification of goods in an unassembled form shall be carried out by the authorized body.

Article 54. Extension of validity period of decision on classification of goods in an unassembled form

1. The authorized body or territorial customs authority, in the presence of an application for extension of the validity period of the decision on classification of goods in an unassembled form, submitted by the applicant before the expiration of the decision on classification of goods in an unassembled form, shall extend the validity period of the said decision for the period of full delivery of all components of the goods, but for a period not exceeding one year.

       At that, the validity period of the decision on classification of goods in an unassembled form shall be suspended and resumed from the date of adoption of the decision to extend the validity period of the decision on classification of goods in an unassembled form.

2. In written request to the authorized body or territorial customs authority, the applicant must indicate the following information:

       1) the number and date of the decision on classification of goods in an unassembled form, in accordance with which the customs declaration of individual components of the goods shall be carried out according to the single code of the Commodity nomenclature of foreign economic activity;

       2) requisites of the contract (agreement), according to which the customs declaration of individual components of the goods shall be carried out according to the single code of the Commodity nomenclature of foreign economic activity;

      3) the reasons why it is impossible to complete the customs declaration of all individual components of the goods during the validity period of the decision on classification of goods in an unassembled form;

       4) the name of the customs body that performs customs declaration of individual components of the goods;

       5) the date of completion of importation of the last consignment of the components of goods.

3. The application for extension of the validity period of the decision on classification of goods in unassembled form shall be attached with the copies of issued declarations for goods submitted for the release of imported components of the goods.
4. An application for extension of the validity term of the decision on classification of goods in an unassembled form shall be considered within ten working days from the date of its registration in the authorized body or territorial customs authority.
5. The decision to extend the validity period of the decision on classification of goods in unassembled form shall be made in two copies.

       The first copy shall be sent to the applicant. The second copy shall be sent to the customs authority that carried out the customs declaration of the goods in an unassembled or disassembled form, including in incomplete or uncompleted form, supplied by various consignments within a certain period of time.

 Chapter 5. ORIGIN OF GOODS

Article 55. Determination of the origin of goods

1. Determination of the origin of goods imported into the customs territory of the Eurasian Economic Union shall be carried out for the purposes and under the rules for determining the origin of goods, which are provided for in accordance with the Treaty on the Union (hereinafter - rules for determination of the origin of imported goods).
2. The origin of goods exported from the customs territory of the Eurasian Economic Union shall be determined in accordance with the rules established by the Commission, unless other rules are established by international treaties within the framework of the Eurasian Economic Union, international treaties of the Eurasian Economic Union with a third party or international treaties of the Republic of Kazakhstan (hereinafter - rules for determination of the origin of exported goods).

Article 56. Confirmation of the origin of goods and documents on the origin of goods

1. The origin of goods shall be confirmed in all cases when the application of measures of customs and tariff regulation, prohibitions and restrictions, measures to protect the internal market depends on the origin of goods, except for cases provided for in paragraph 2 of this article.
2. Confirmation of the origin of goods shall not be required in cases when:

      1) goods imported into the customs territory of the Eurasian Economic Union are placed under the customs procedure of customs transit;

      2) the goods are transported across the customs border of the Eurasian Economic Union in accordance with Chapter 39 of this Code;

      3) there are cases provided for by the rules for determination of the origin of imported goods or the rules for determination of the origin of exported goods.

3. Regardless of the provisions of paragraph 2 of this article, the origin of goods shall be confirmed if the customs authority finds signs that the goods originate from such country (group of countries, customs union of countries, region or part of the country), the goods originating from which are prohibited:

      1) to be imported into the customs territory of the Eurasian Economic Union or to the territory of a member state of the Eurasian Economic Union in accordance with the prohibitions and restrictions established in accordance with the Treaty on the Union;

      2) to export from the customs territory of the Eurasian Economic Union or from the territory of the Republic of Kazakhstan in accordance with the prohibitions and restrictions established in accordance with the Treaty on the Union;

      3) to import into the territory of the Republic of Kazakhstan in accordance with the legislation of the Republic of Kazakhstan;

      4) to transit through the territory of the Republic of Kazakhstan in accordance with the international treaties of the Republic of Kazakhstan.

4. If the goods, specified in subparagraphs 1), 2) and 3) of paragraph 3 of this article and prohibited in accordance with the legislation of the Republic of Kazakhstan for import into the territory of the Republic of Kazakhstan, are placed under the customs procedure of customs transit for transportation (movement) in the customs territory of the Eurasian Economic union to a member state of the Eurasian Economic Union, on whose territory the importation of such goods is not prohibited, the confirmation of the origin of goods shall not be required.
5. In order to verify compliance with the customs and other legislation of the Republic of Kazakhstan, the customs authorities shall have the right to demand in cases and in the order determined by the legislation of the Republic of Kazakhstan the confirmation of the origin of goods, except for the goods placed under the customs procedure of customs transit for transportation (movement) in the customs territory of the Eurasian Economic Union to another state - a member of the Eurasian Economic Union.
6. Documents on the origin of goods shall be a declaration of origin of goods or a certificate of origin of goods. The origin of goods shall be confirmed by the declaration of origin of goods or the certificate of origin of goods in accordance with the rules of determination of the origin of imported goods or the rules of determination of the origin of the exported goods.

Article 57. Declaration of origin of goods

1. A declaration of origin of goods shall be a commercial or any other document related to the goods and containing information about the origin of goods declared by the manufacturer, seller or sender of the country (group of countries, customs union of countries, region or part of the country) of origin of the goods or the country (group of countries, customs union of countries, region or part of the country) of the export of goods.
2. In the event that it is established that in the declaration of the origin of goods the declared information on the origin of goods is based on other criteria than the criteria, the application of which is established by the rules of determination of the origin of the imported goods or the rules of determination of the origin of the exported goods, such declaration of the origin of goods shall not be considered as a document on the origin of goods.

Article 58. Certificate of origin of goods

1. A certificate of origin of goods shall be a document of a certain form, confirming the origin of goods and issued by the authorized state body or an authorized organization of the country (group of countries, customs union of countries, region or part of the country) of origin of goods or in cases established by the rules of determination of the origin of imported goods or rules of determination of the origin of exported goods - the country (groups of countries, customs union of countries, region or part of the country) of export of goods.

      Requirements for a certificate of origin of goods, including for the procedure of its processing and (or) filling, shall be established by the rules of determination of the origin of imported goods or the rules of determination of the origin of exported goods.

2. If in the certificate of origin the information on the origin of goods is based on other criteria than the criteria, the application of which is established by the rules of determination of the origin of the imported goods or the rules of determination of the origin of the exported goods, such certificate of origin of goods shall not be considered as a document of origin of goods.