Registration of security for the fulfilment of obligations to pay customs duties, taxes, special duties, anti-dumping duties, countervailing duties

You can obtain a service via the Portal:

Using EDS:

1. To receive the service, visit the website of the National Integrated Platform " Keden " - keden.kgd.gov.kz.
2. Register on the website keden.kgd.gov.kz. Fill in the required fields in the e-application of the "Provision" service and sign the query with the EDS (e-digital signature).
3. Track the status of the application in the personal account for export-import operations field on the NIP "Keden" website.

You can obtain a service via the Portal:

Using EDS:

1. To receive the service, visit the website of the National Integrated Platform " Keden " - keden.kgd.gov.kz.
2. Register on the website keden.kgd.gov.kz. Fill in the required fields in the e-application of the "Provision" service and sign the query with the EDS (e-digital signature).
3. Track the status of the application in the personal account for export-import operations field on the NIP "Keden" website.

Documents required for submission to service provider:

1. For the fulfillment of liability to pay customs duties and taxes provided for in subparagraphs 1), 2), 3), 4) and 5) of paragraph 1 of Article 97 of the Code the following shall be furnished: an Application for registration of the fulfillment of liability to pay customs duties, taxes, special, anti-dumping, countervailing duties, as well as the fulfillment of liability of a legal entity operating in the field of customs affairs, and (or) an authorized economic operator.
2. Depending on the selected method of the fulfillment of liability to pay customs duties and taxes, one of the following documents shall be furnished:

• the documents specified in subparagraphs 4) and 5) of paragraph 12 of Article 94 of the Code;
• a bank guarantee agreement concluded between a second-tier bank - guarantor and the payer, and a bank guarantee;
• a surety agreement concluded in accordance with the Civil Code of the Republic of Kazakhstan;
• a real property pledge agreement concluded between the payer and (or) the third party, and the service provider , attaching an appraiser's pledged real property market value assessment report and a real property insurance agreement;
• an insurance agreement issued by an insurance company included in the register of insurance companies licensed to carry out the insurance activities.

Documents required for submission to service provider:

1. For the fulfillment of liability to pay customs duties and taxes provided for in subparagraphs 1), 2), 3), 4) and 5) of paragraph 1 of Article 97 of the Code the following shall be furnished: an Application for registration of the fulfillment of liability to pay customs duties, taxes, special, anti-dumping, countervailing duties, as well as the fulfillment of liability of a legal entity operating in the field of customs affairs, and (or) an authorized economic operator.
2. Depending on the selected method of the fulfillment of liability to pay customs duties and taxes, one of the following documents shall be furnished:

• the documents specified in subparagraphs 4) and 5) of paragraph 12 of Article 94 of the Code;
• a bank guarantee agreement concluded between a second-tier bank - guarantor and the payer, and a bank guarantee;
• a surety agreement concluded in accordance with the Civil Code of the Republic of Kazakhstan;
• a real property pledge agreement concluded between the payer and (or) the third party, and the service provider , attaching an appraiser's pledged real property market value assessment report and a real property insurance agreement;
• an insurance agreement issued by an insurance company included in the register of insurance companies licensed to carry out the insurance activities.

1. When using money as security for the fulfillment of the obligation to pay customs duties and taxes:

• the amount of customs duties, taxes, penalties, interest for deferment or installment payment of import customs duties when accruing such interest,
• the payment of which is secured by depositing the money, exceeds the amount of security for the fulfillment of the obligation for the payment of customs duties and taxes, calculated in accordance with Article 104 of the Code, confirmed by the payment document specified in parts two or three of paragraph 4 of Article 98 of the Code;

2. When applying a bank guarantee as security for the fulfillment of the obligation to pay customs duties and taxes:

• the provided bank guarantee agreement and (or) bank guarantee do not comply with the requirements established by the Civil Code and banking legislation of the Republic of Kazakhstan;
• the amount of customs duties, taxes, penalties, interest for deferment or installment payment of import customs duties when accruing such interest, the payment of which is secured by a bank guarantee, exceeds the amount of security for the fulfillment of the obligation to pay customs duties and taxes, calculated in accordance with Article 104 of the Code, taking into account the provisions paragraph 3 of Article 99 of the Code, confirmed by a bank guarantee;
• the bank guarantee agreement and (or) the bank guarantee do not comply with the conditions established by paragraphs 5 and 6 of Article 97 of the Code;
• a second-tier bank that issued a bank guarantee provided as security for the fulfillment of the obligation to pay customs duties and taxes, on the day of registration of the application for acceptance of the bank guarantee as security for the fulfillment of the obligation to pay customs duties and taxes, had not previously fulfilled the requirement of the customs authority to pay the amounts due customs duties, taxes, penalties, interest, except when such a requirement is declared illegal by the court in accordance with the customs legislation of the Republic of Kazakhstan.

3. When applying a surety agreement as security for the fulfillment of the obligation to pay customs duties and taxes:

• the presented surety agreement does not comply with the Civil Code;
• if there are grounds for refusal to accept the bank guarantee submitted to the surety agreement, as defined by paragraph 2 of Article 99 of the Code;
• the property pledge agreement submitted to the surety agreement does not comply with the conditions for concluding a property pledge agreement established by paragraph 3 of Article 101 of the Code; if there are grounds for refusal to accept the insurance contract submitted to the surety agreement, as defined by paragraph 2 of Article 102 of the Code; the guarantor has not ensured the fulfillment of the obligation to pay customs duties and taxes;
• the amount of customs duties, taxes, penalties, interest for deferment or installment payment of import customs duties when accruing such interest, the payment of which is secured by a guarantee agreement, exceeds the amount of security for the fulfillment of the obligation to pay customs duties and taxes, calculated in accordance with Article 104 of the Code, taking into account part the third paragraph 2 of Article 100 of the Code, confirmed by a guarantee agreement;

4. When using a property pledge as security for the fulfillment of the obligation to pay customs duties and taxes:

• the property pledge agreement does not comply with the Civil Code; the property provided as collateral is not liquid, insured against loss or damage;
• the property pledge agreement does not comply with the conditions established by paragraphs 5 and 6 of Article 97 of the Code;
• if the conditions established by paragraph 4 of Article 101 of the Code are not met.

5. When applying an insurance contract as security for the fulfillment of the obligation to pay customs duties and taxes:

• the presented insurance contract does not correspond to the standard insurance contract for the purpose of ensuring the fulfillment of the obligation to pay customs duties and taxes when performing customs operations, approved by order of the Minister of Finance of the Republic of Kazakhstan dated 26 February 2018 No. 295 "On approval of the Standard Insurance Agreement for the purpose of ensuring the fulfillment of the obligation to pay customs duties and taxes when performing customs operations" (registered in the Register of State Registration of Normative Legal Acts under No. 16661), or if the submitted insurance agreement does not meet the requirements, established by the Civil Code;
• the amount of customs duties, taxes, penalties, interest for deferment or installment payment of import customs duties when accruing such interest, the payment of which is secured by an insurance contract, exceeds the amount of security for the fulfillment of the obligation to pay customs duties and taxes, calculated in accordance with Article 104 of the Code, taking into account the provisions paragraph 3 of Article 102 of the Customs Code, confirmed by an insurance contract;
• the insurance contract does not comply with the conditions established by paragraphs 5 and 6 of Article 97 of the Code;
• an insurance organization that has entered into an insurance agreement with the payer, provided as security for the fulfillment of the obligation to pay customs duties and taxes, on the day of registration of the application for acceptance of the insurance contract as security for the fulfillment of the obligation to pay customs duties and taxes, had not previously fulfilled the requirement of the customs authority to pay what is due amounts of customs duties, taxes, penalties, interest, except when such a requirement is declared illegal by the court in accordance with the customs legislation of the Republic of Kazakhstan.

• appeal;
• initiative of an administrative body or official.

 General requirements for the appeal

The appeal submitted in hard copy or electronic form shall indicate:

• Full name, IIN, postal address of a natural person, BIN of a legal entity;
• name of administrative body, official to whom the appeal is submitted;
• the essence of an appeal;
• date of filing an appeal;
• signature of the applicant or his representative;
• other information provided for by legislation of the Republic of Kazakhstan.

If the administrative procedure is on a paid basis, the applicant must submit a document confirming the payment.

Source: Administrative Procedural Code of Republic of Kazakhstan,
The Law of the RK "On Public services"