The Department of State Revenue for the Mangystau region informs about the terms and procedure for the payment of customs duties and taxes.

Payment terms

The terms of payment of customs duties and taxes are determined by the norms of the Customs Code and depend on the type of goods, the customs procedure used and the specifics of their declaration.

Deferral and installments

Changing the payment dates of import customs duties is possible in the form of:

- deferrals - with a lump sum payment;

- installments - with phased payment according to the approved schedule.

A deferral or an installment plan is granted at the request of the payer on the basis of a decision of the customs authority and, as a rule, subject to the fulfillment of obligations.

Terms of provision

- with interest payment - up to 6 months;

- without interest payment - up to 6 months if there are established grounds (emergency circumstances, budget financing, international agreements, agricultural supplies, etc.).

Liability for violation of deadlines

In case of late payment of customs duties and taxes, penalties are charged, except in cases provided for by law.

Percentages

Interest for deferred or installment payments is calculated based on the base rate of the National Bank of the Republic of Kazakhstan and is paid in accordance with the established procedure.

Payment procedure

Customs duties and taxes:

- are paid in the national currency of the Republic of Kazakhstan;

- can be made by the payer or by third parties on his behalf;

- transferred through second-tier banks and other authorized organizations;

- they are credited to the budget according to the appropriate budget classification codes.

The date of payment is considered to be the day when funds are debited from the account or the day when cash is deposited, depending on the payment method.

(unofficial translation)

Source : https://www.gov.kz/memleket/entities/kgd-mangistau/press/news/details/1160699?lang=kk