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Deferred payment of customs duties

Как получить услугу

Government for citizens

Individuals

Documents required for submission to "Government for Citizens" Public Corporation":

2. The application shall be accompanied by documents confirming the grounds for granting a deferment/installment:

in case of damage caused to the payer as a result of a natural disaster, technological disaster or other force majeure circumstances:

- written confirmation of the territorial divisions of state bodies within their competence regarding the emergency situation;

- contract (contract) and commercial documents;

in case of delay of import customs duties of financing to the payer from the republican budget or payment of the state order made by this person:

- written confirmation of the relevant administrator of the state budget programs about the delay in financing from the state budget or payment of the state order made by this person;

- contract (contract) and commercial documents;

when delivering goods under the international treaties of the Republic of Kazakhstan:

- certified copies of relevant international treaties of the Republic of Kazakhstan;

- contract (contract) and commercial documents;

when imported to the customs territory of the Eurasian Economic Union by organizations of the Eurasian Economic Union member states engaged in agricultural activities, or for planting or sowing material, plant protection products, agricultural equipment, livestock facilities (pedigree agricultural animals, poultry, fish and other livestock breeding facilities), breeding products (material), products used for animal feed :

- a copy of a certificate or certificate of state registration of a legal entity engaged in agricultural activities; a copy of the charter (if any) registered with the judicial authorities;

- contract (contract) and commercial documents;

when importing goods for use in industrial processing, including raw materials, process equipment, components and spare parts for it:

- an agreement (contract) on the supply of imported raw materials, materials, technological equipment, components and spare parts for it, for their use in industrial processing, as well as commercial documents;

- technological scheme of production (production fragment) with the use of imported goods as raw materials, materials, technological equipment, components and spare parts;

3. Schedule of phased payment of the imported customs duties, compiled by the payer, with installment payment of import customs duties.

Government for citizens

Legal entities

Documents required for submission to "Government for Citizens" Public Corporation":

1. Application.

2. The application shall be accompanied by documents confirming the grounds for granting a deferment/installment:

in case of damage caused to the payer as a result of a natural disaster, technological disaster or other force majeure circumstances:

- written confirmation of the territorial divisions of state bodies within their competence regarding the emergency situation;

- contract (contract) and commercial documents;

in case of delay of import customs duties of financing to the payer from the republican budget or payment of the state order made by this person:

- written confirmation of the relevant administrator of the state budget programs about the delay in financing from the state budget or payment of the state order made by this person;

- contract (contract) and commercial documents;

when delivering goods under the international treaties of the Republic of Kazakhstan:

- certified copies of relevant international treaties of the Republic of Kazakhstan;

- contract (contract) and commercial documents;

- a copy of a certificate or certificate of state registration of a legal entity engaged in agricultural activities; a copy of the charter (if any) registered with the judicial authorities;

- contract (contract) and commercial documents;

when importing goods for use in industrial processing, including raw materials, process equipment, components and spare parts for it:

- technological scheme of production (production fragment) with the use of imported goods as raw materials, materials, technological equipment, components and spare parts;

3. Schedule of phased payment of the imported customs duties, compiled by the payer, with installment payment of import customs duties.

Результат оказания услуги

The decision to grant a deferment or installment plan for the payment of import customs duties, or a decision to refuse to grant a delay or installment plan for the payment of imported custom duties

Часто задаваемые вопросы

What can be the reasons for refusal to deliver a public servise?

The documents specified in paragraph 8 of this list have not been submitted, or the documents have expired.
The recipient of the service has arrears in paying customs duties, customs duties, taxes, special, anti-dumping, countervailing duties, penalties, interest.
Bankruptcy proceedings have been initiated against the service recipient or a criminal case has been initiated on grounds of a criminal offense.

Grounds for institution of an administrative procedure

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.

Receipt, registration, withdrawal and revoke of an appeal

! It is barred to reject the receipt of an appeal.

Once the appeal is submitted, the applicant is issued a receipt containing a unique number, indicating the date and time, last name and initials, and the position of the person who received the appeal.
In the case of non-compliance with the requirements established by Article 63 Code, the administrative body and the official shall indicate to the applicant the requirements the appeal does not comply with, and set a reasonable time limit for bringing it into compliance with the requirements.
Before a decision is made on the administrative case, the applicant may withdraw the appeal on the basis of his written application.

Referring the appeal to an authorized administrative body and official

An appeal received by an administrative body and official whose authority does not include the consideration of this appeal, within no later than 3 working days from the date of its receipt shall refer it to the authorized administrative body and official, with simultaneous notification of the participant in the administrative procedure.

Timeframe of administrative procedure that is under institution on the basis of an appeal

The timeframe of administrative procedure is 15 working days from the date of receipt of an appeal.

! The laws may set the other timeframe for consideration of appeals (For example, according to the Law “On Access to Information” a reply to a written enquiry is provided within fifteen calendar days from the date of receipt of the information by the owner).

The period of administrative procedure may be extended by a reasoned decision of the head of the administrative body for not more than 2 months, consistently the participant in the administrative procedure is notified within 3 working days from the date of extension.

Complaints procedure

A participant in the administrative procedure has the right to file a complaint the administrative action (inaction) related to the adoption of an administrative act.

If an administrative body and official within the timeframe has not adopted an administrative act or committed an administrative action, then commencing from the date of expiry it is considered that the administrative body and official rejected to adopt the administrative act or commit the administrative action.

The complaint is submitted to the administrative body and official whose administrative act and administrative action (inaction) is being appealed.

An appeal to the court is allowed after a pre-trial appeal. If the law provides for the possibility of going to court without the need to appeal to a higher authority, the administrative act, administrative action (inaction) of the administrative body and official is being disputed, along with the revoke, submit to the court a reasoned position of the head of the higher administrative body and official.

! The Administrative Procedure Code not always rules the procedure of complaint; the industry laws may contain statutes indicating the appeal of the decision in the court, without pre-trial appeal.

Deadline for filing a complaint

A complaint against an administrative act, administrative action (inaction) is submitted to the administrative body and official no later than 3 months from the day when the participant in the administrative procedure became aware of the adoption of the administrative act or the commitment of an administrative action (inaction).
If the deadline is missed for a good reason, at the request of the participant in the administrative procedure, it may be renewed by the body considering the complaint.
Missing the deadline for submitting the complaint is not a basis for rejection to receive the complaint by the body considering the complaint.

! Other laws may establish a special procedure and deadlines for appealing the decisions.

The period for consideration of the complaint is 5 working days from the date of receipt of the complaint.

! Other laws may establish a different period for appealing the decisions of administrative bodies.

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

Полное название

Change of payment time limit for the imported custom duties

Получатели услуги

Individuals

Legal entities

Стоимость услуги

Free

Срок оказания услуги