Liability for false declaration of goods In accordance with paragraph 1 of Article 551 of the Code of the Republic of Kazakhstan dated July 05, 2014 "On Administrative Offenses" non-declaration or false customs declaration of goods transported or displaced across the customs border of the Eurasian Economic Union, that is, failure to appear in the prescribed form or application by the declarant, customs representative authorized by the economic operator in the customs declarations and other documents required for customs purposes, false information about goods, the chosen customs procedure, the customs value or the country of origin of the goods, or a statement of other false information giving grounds for exemption from customs duties, taxes or underestimation of the amount of customs duties, taxes, special, anti-dumping, countervailing duties, or entailing non-fulfillment or improper fulfillment of the obligation to pay them, except in cases provided for in other articles of this Article. chapters, if this action does not contain signs of a criminally punishable act, entails a fine in the amount of twenty-five percent of the amount of unpaid customs duties, taxes, special, anti-dumping, countervailing duties. Acts committed repeatedly within a year after the imposition of an administrative penalty entail a fine in the amount of fifty percent of the amount of unpaid customs duties, taxes, special, anti–dumping, countervailing duties. Non–declaration or unreliable declaration by individuals of funds and monetary instruments transported across the customs border of the Eurasian Economic Union and subject to written declaration - entails a fine in the amount of twenty-five percent of the undeclared or unreliably declared amount of cash and (or) the value of monetary instruments with confiscation of undeclared or unreliably declared funds and monetary instruments. An unreliable statement of information about goods transported or displaced across the customs border of the Eurasian Economic Union in an application for the release of goods before submitting a declaration for goods or in an application for operations involving temporarily exported international transportation vehicles that are goods placed under the customs procedure of temporary import (admission), that is, failure to appear in the prescribed form or a statement by a person in the specified documents of false information about the goods, the chosen customs procedure, customs value or statement of other false information entailing underestimation of the amount of customs duties, taxes, special, anti–dumping, countervailing duties – entails a fine for individuals in the amount of thirty, for small businesses or non–profit organizations – in the amount of fifty, for medium-sized businesses - in the amount of eighty, for large businesses - in the amount of in the amount of one hundred and fifty monthly calculation indices.

Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1138983?lang=kk