explanation

DEAR TAXPAYERS AND PARTICIPANTS OF FOREIGN ECONOMIC ACTIVITY!

The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan, taking into account the appeals of participants in foreign economic activity regarding the administration of the customs value of imported goods, considers it necessary to clarify the following issues.

1. What legislative acts regulate the issues of determining and controlling the customs value of goods?

The main documents regulating the issues of determining and controlling the customs value of goods are: the EAEU Customs Code, Decision of the EEC Board dated 27.03.2018 No. 42 "On the specifics of customs control of the customs value of goods imported into the Customs territory of the Eurasian Economic Union" (hereinafter referred to as Decision No. 42).

2. What documents must be submitted to confirm the customs value of imported goods?

The list of documents and information required to confirm the declared customs value of imported goods is regulated in paragraph 8 of the Regulation on the Specifics of Customs Control of the Customs Value of Goods Imported into the Customs Territory of the Eurasian Economic Union, approved by Decision No. 42.

For example, such documents include:

a foreign economic agreement;

the invoice;

documents and information about the transportation of imported goods (if, according to the terms of delivery, transportation and insurance are not included in the price of the goods);

price lists of the manufacturer, his commercial offers;

customs declaration of the country of departure of the goods (if filling out such a customs declaration is provided in the country of departure of the goods);

an application for the transfer of money to the seller.

In addition, the declarant may submit other documents and information related to the production, transportation and sale of imported goods.

If it is impossible to submit or the document requested by the customs authority is missing, the declarant must provide explanations of the reasons for non-submission.

At the same time, when submitting a customs declaration by means of customs clearance, the above-mentioned documents are indicated in column 44 of the declaration without attaching them to the customs declaration. The documents are provided to the customs authority in case of an official request by means of customs clearance.

3. How many times can the customs authority request documents when checking documents and information on customs value?

In accordance with Article 325 of the EAEU Labor Code, the cases and reasons for sending requests to the declarant have been determined.:

1) Request No. 1 (paragraph 1 of Article 325 of the EAEU Labor Code): if the filing of the customs declaration was not accompanied by the submission of documents;

2) Request No. 2 (paragraph 4 of Article 325 of the EAEU Labor Code):

- if the documents submitted at the time of filing the DT or at request No. 1 do not contain the necessary information or do not properly confirm the information provided;

- if there are signs of non-compliance with customs legislation, including the unreliability of information contained in the submitted documents.;

3) Request No. 3 (paragraph 15 of Article 325 of the EAEU Labor Code): if the documents and information submitted in accordance or explanations of the reasons for non-submission of documents do not eliminate the grounds for verification of documents and information (hereinafter referred to as the PDS), to establish the reliability and completeness of the verified information stated in the customs declaration and (or) information contained in other documents.

Each of the above-mentioned requests can be sent to the declarant only once.

At the same time, the request for such documents and (or) information must contain: (1) a list of signs indicating that the information stated in the goods declaration and (or) information contained in other documents has not been properly confirmed or may be unreliable, (2) a list of requested documents and (or) information,(3) the time limits for the submission of such documents and/or information, including written explanations.

4. What are the grounds for adjusting the declared customs value of imported goods?
5. Incorrect choice of the method of determining the customs value
6. Lack of documentary evidence of the customs value
7. Violation of the customs value structure.
8. In what document can one see the reasons for adjusting the declared customs value of imported goods?

When making a decision on the adjustment of the customs value of goods by the customs authority, it is mandatory to fill in the forms of the following documents:

1) The requirement to make changes (additions) to the information stated in the DT before the release of goods (when adjusting the customs value before the release of goods).

2) A decision on making changes (additions) to the information stated in the goods declaration (when adjusting the customs value after release).

6. Deadline for submission of documents during the implementation of the PDS in accordance with Article 325 of the EAEU Labor Code

Documents and information requested by the customs authority and not submitted within the time period specified in paragraph 7 of Article 325 of the EAEU Customs Code to complete the verification of customs, other documents and (or) information may be submitted by the declarant after the release of goods within a period not exceeding 60 calendar days from the date of registration of the customs declaration.

7. Terms of the PDS in the framework of Article 325 of the EAEU Labor Code

Verification of customs and other documents and (or) information is completed by the customs authority no later than 30 calendar days from the date of submission of the requested documents and (or) information, and if such documents and (or) information are not submitted within 60 calendar days from the date of registration of the customs declaration - from the date of expiration of such period.

8. In what cases is the verification of documents and information on customs value carried out?

Verification of documents and information on customs value during the clearance period can only be carried out based on the recommendations of the risk management system, i.e. if there are signs of an unreliable declaration of customs value.

In accordance with paragraph 5 of the Regulation on the Specifics of Customs Control of the Customs value of Goods Imported into the Customs Territory of the Eurasian Economic Union, approved by Decision No. 42, the signs of an unreliable determination of the customs value of goods are, in particular, the following circumstances:

1. a) identification of inconsistencies between information affecting the customs value of imported goods and contained in one document, other information contained in the same document, as well as information contained in other documents;
2. b) identification of a lower price of imported goods in comparison with the price of identical or similar goods under comparable import conditions;
3. c) identification of a lower price of imported goods in comparison with the price of identical or similar goods, determined in accordance with information on stock quotes, stock indexes, auction prices, information from price catalogs;
4. d) identification of a lower price of imported goods in comparison with the price of the components (including raw materials) from which the imported goods are produced (consist);
5. e) the presence of a relationship between the seller and the buyer of imported goods in combination with a lower price of imported goods compared to the price of identical or similar goods, the sale and purchase of which were carried out by an independent seller and buyer;
6. f) there are grounds to believe that the structure of the customs value of imported goods has not been observed (for example, licensing and other similar payments for the use of intellectual property objects, transportation costs of imported goods, insurance costs have not been added or not fully added to the price actually paid or payable for imported goods and so on).
7. In what cases is there no verification of documents and information on customs value?

In accordance with paragraph 6 of the Regulation on the Specifics of Customs Control of the customs value of Goods Imported into the Customs Territory of the Eurasian Economic Union, approved by Decision No. 42, the SDA is not carried out if these goods are imported under a foreign economic agreement (contract), according to which identical goods were previously imported, subject to the following conditions:

1. a) imported goods and previously imported goods are identical, imported under the same foreign economic agreement with unchanged terms of the transaction (including with respect to the price of the goods and the terms of their delivery);
2. b) during the control of the customs value of imported goods, the same circumstances were revealed as during the control of the customs value of previously imported identical goods.;
3. c) in respect of previously imported identical goods:

the customs value of the goods is determined by the method of determining the customs value of the goods based on the transaction value of the imported goods (method 1);

based on the results of the control of the customs value of the goods, the accuracy and (or) completeness of the verified information has been confirmed.;

1. e) in column 44 of the declaration of goods under the code "09031", the registration number of the declaration of goods for previously imported identical goods, for which the PDS was carried out and method 1 was adopted, is stated.;
2. f) the period from the date of release of previously imported identical goods, and if identical goods were released in accordance with Article 121 of the EAEU Customs Code, - from the date of sending to the declarant, in accordance with paragraph 19 of Article 325 of the EAEU Labor Code, information on the completion of verification of customs, other documents and (or) information and on the possibility of refunding (offsetting) enforcement of duties to pay customs duties, taxes, special, anti-dumping, countervailing duties, until the date of registration of the goods declaration in respect of imported goods does not exceed the period determined using the risk management system (but not more than 180 calendar days).

Thus, when submitting a declaration for goods, the declarant must necessarily indicate in column 44 of the declaration for goods under the code "09031" the registration number of the declaration for goods in respect of previously imported identical goods for which the PDS was carried out and method 1 was adopted.

If all conditions are met at the same time, the customs authority does not carry out a customs value assessment and the declaration is issued.

In the absence of information under the code "09031" in column 44, if there are recommendations from the SUR IS KEDEN, the customs authority conducts a PDS.

Дата публикации

09 апреля 2026