Modern processes of foreign economic activity in the Republic of Kazakhstan require strict compliance with customs
procedures that ensure the legality and security of goods crossing the border. One of the instruments of customs control is the possibility of refusal to release goods. This measure is applied in cases of violations of legislation and is regulated by the provisions of the EAEU Customs Code and national legislation.

The legal regulation is based on:

- The Customs Code of the Eurasian Economic Union (EAEU CC) of April 11, 2017;

- The Code of the Republic of Kazakhstan “On Customs Regulation in the Republic of Kazakhstan” of December 26, 2017 (hereinafter – the Code);

- Decision of the Board of the Eurasian Economic Commission of December 19, 2017 No. 188 “On Certain Issues Related to the Release of Goods.”

According to Article 201 of the Code, the grounds for refusal to release goods are as follows:

1) failure to comply with the conditions under which the customs authority releases goods;

2) failure to comply with the customs authority’s requirements to amend (supplement) information declared in the customs declaration;

3) if the goods do not arrive within thirty calendar days from the day following the registration of the preliminary customs declaration;

4) non-compliance with the specifics of periodic customs declaration, and/or the presence of an unfulfilled obligation by the declarant to pay customs duties, special, anti-dumping, countervailing duties, interest, and/or penalties;

5) failure to present goods upon the request of the customs authority within the time limits for release of goods;

6) failure to renew the release period of goods in cases of suspension due to non-compliance with intellectual property rights;

7) failure to comply with the customs authority’s requirements to provide requested customs documents;

8) classification of goods declared in a passenger customs declaration as not intended for personal use;

9) detection of violations by customs authorities during customs control of goods of the customs legislation of the Eurasian Economic Union and/or the customs and other legislation of the Republic of Kazakhstan, except when:

- identified violations not serving as grounds for initiating administrative or criminal proceedings are remedied;

 - identified violations are remedied and the declared goods are not seized and not subject to arrest in accordance with the laws of the Republic of Kazakhstan;

- bankruptcy proceedings are initiated against the declarant.

The refusal to release goods is formalized using the customs authority’s information system or by affixing the appropriate marks on the paper customs declaration. The refusal document must specify all reasons that served as
the basis for such refusal.

Customs operations related to refusal to release goods are carried out by the customs authority before the expiration of the release period for goods.

The procedure of refusal to release goods is an important element of the customs administration system of the Republic of Kazakhstan. It is aimed at ensuring the legality of foreign economic operations and protecting the country’s economic security. For participants in foreign economic activity, the key condition for reducing the risk of refusal is the proper preparation of documents and compliance with legislative requirements.

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1073579?lang=kk