Customs duties and taxes shall be calculated by the payer of customs duties and taxes, and in the cases provided for in this Article, by the customs authority.

Information on the calculation of customs duties and taxes is indicated in the goods declaration, customs receipt order or other customs document determined by the Commission, customs document.

When calculating customs duties and taxes, in cases where information on the calculation of customs duties and taxes is indicated in the calculation of customs duties, taxes, special, anti-dumping, countervailing duties.

The form of calculation of customs duties, taxes, special, anti-dumping, countervailing duties, the structure and format of such calculation in the form of an electronic document, the procedure for filling them out and making changes (additions) to such calculation are determined by the Commission.

When filling out the specified calculation on paper by an official of the customs authority, an electronic form of such a customs

Source : https://www.gov.kz/memleket/entities/kgd-astana/press/news/details/1242667?lang=ru