1. question: Timing of preliminary decisions on the classification of goods.

Answer: A preliminary decision on the classification of goods is made no later than ten working days from the date of registration with the customs authority of an application for a preliminary decision on the classification of goods. At the same time, for goods in respect of which preliminary decisions were previously made on the classification of goods with the same name (commercial name, brand name (trademark), including the same brand, model, article and modification, a preliminary decision on the classification of goods is made no later than five business days from the date of registration with the customs authority of the application for a preliminary decision on the classification of goods.

2. Question: Is the service for making a preliminary decision on the classification of goods a paid service and in what amount customs fees are charged for the provision of public services.

Answer: The public service is provided on a paid basis. For the provision of public services, customs duties are levied for making a preliminary decision on the classification of goods, established by Decree of the Government of the Republic of Kazakhstan dated April 5, 2018 No. 171, in the amount of 38,925 tenge for each product name, including a certain brand, model, article and modification.

3. Question: Period of decision on classification of goods in uncollected form and its validity period

Answer: The decision on the classification of goods in uncollected form is made no later than twenty working days from the date of registration of the application with the authorized body or territorial customs authority. The decision on the classification of goods in uncollected form comes into force from the date of its adoption and is valid for two years, calculated from the date of the decision on the classification of goods in uncollected form.

4. Question: How can you ensure the fulfillment of the obligation to pay customs duties, taxes

Answer: The fulfillment of the obligation to pay customs duties and taxes is ensured by any of the following methods: money; bank guarantee; surety; pledge of property; insurance contract.

5. Question: Term of registration of security for the obligation to pay customs duties, taxes

Answer: No later than three business days from the date of registration of the application for accepting security for the fulfillment of the obligation to pay customs duties and taxes.

6. Question: How to extend the customs transit period?

Answer: The procedure for performing customs operations related to the extension of the period of customs transit was approved by Decision of the Board of the Eurasian Economic Commission of December 13, 2017 No. 170 "On some issues of applying the customs procedure of customs transit."

To extend the period of customs transit during the transportation (transportation) of goods in accordance with the customs procedure of customs transit, the declarant or the carrier (hereinafter referred to as the "person") shall send, before the expiration of the period of customs transit established by the customs authority of departure, a reasoned appeal drawn up in any form to extend the established period of customs transit to the customs authority authorized to perform customs operations and in the region of which the goods and the vehicle are located during transportation (transportation) of goods through the customs territory of the Eurasian Economic Union (hereinafter referred to as the Union);

The case must contain the following information:

1. a) information about the person who sent the appeal:
2. b) the registration number of the transit declaration, as well as (if available) the number of the TIR Carnet or ATA Carnet;
3. c) circumstances that necessitated the extension of the period of customs transit;
4. e) location of goods and vehicle;
5. f) the expected period within which the goods will be delivered to the customs authority of destination, with the justification of such period;
6. g) preferred for the person who sent the appeal, the method of informing about the results of consideration of the appeal (email address, phone number, etc.).

Together with the appeal, documents confirming the circumstances that necessitated the extension of the period of customs transit (if such documents are available) are submitted to the customs authority.

7. Question: Is it lawful for a customs representative to be exempted from administrative liability when the declarant eliminates violations in cases stipulated by Article 150 of the Customs Code?

Answer: In accordance with subparagraph 5) of paragraph 1 of Article 3 of the Code, a declarant is a person who declares goods or on whose behalf goods are declared.

Article 150 of the Code regulates the rights, obligations and responsibilities of the declarant.

In accordance with the first part of paragraph 3 of Article 150 of the Code, the declarant is responsible in accordance with the laws of the Republic of Kazakhstan for non-fulfillment or improper fulfillment of the duties provided for in paragraph 2 of Article 150 of the Code, for the statement of false information in the customs declaration, as well as for submitting invalid documents to the customs representative, including fake and (or) containing knowingly unreliable (false) information, except for cases provided for by part two of paragraph 3 of Article 150 of the Code.

Part two of paragraph 3 of Article 150 of the Code provides for cases when the declarant is not held liable under the Code of Administrative Offenses of the Republic of Kazakhstan.

In turn, Articles 493 and 494 of the Code regulate the rights and obligations of the customs representative.

In accordance with Article 494 of the Code, if a customs representative performs customs operations on behalf of the declarant, the customs representative bears with such declarant a joint and several obligation to pay customs duties, taxes, special, anti-dumping, compensation duties in the full amount of the obligation to pay customs duties, taxes, special, anti-dumping, compensation duties.

Accordingly, based on a specific case, when the declarant eliminates violations provided for in Article 150 of the Code, the customs representative is not subject to administrative liability.

8. Question: what documents are required for inclusion in the register of owners of temporary storage warehouses?

Answer: the inclusion in the register of owners of temporary storage warehouses is carried out by the territorial body of state revenues as part of the provision of the state service "Inclusion in the register of owners of temporary storage places" (Rules for the provision of the state service "Inclusion in the register of owners of temporary storage places," approved by order of the acting Minister of Finance of the Republic of Kazakhstan No. 665 dated 10.07.2020). According to the Public Service Standard "Inclusion in the Register of Owners of Temporary Storage Places" (Appendix 1 to these Rules), when contacting the service provider, an application is submitted in the form in accordance with Appendix 2 to the Rules and a civil liability insurance contract for the owner of temporary storage places.

The conditions for the inclusion of a legal entity claiming to operate as the owner of a temporary storage warehouse in the register of owners of temporary storage warehouses are regulated by Article 503 of the Code of the Republic of Kazakhstan dated December 26, 2017 "On Customs Regulation in the Republic of Kazakhstan." The process of inclusion in the register includes the stage of customs inspection of the declared premises and territories, in which, in accordance with Article 504 of the Code of the Republic of Kazakhstan, the applicant provides the official of the territorial customs authority with copies of the following documents with the presentation of originals:

      1) confirming the ownership, economic management, operational management or lease of structures, premises (parts of premises) and (or) open areas intended for use as a temporary storage warehouse;

      2) confirming the presence of:

      handling devices or a contract with a person providing services related to the use of handling devices;

      certified weighing equipment that corresponds to the nature of the goods and vehicles placed, and in the case of gas placement in special storage facilities - the corresponding metering devices.

      At the same time, copies of the submitted documents are attached to the act of customs inspection of premises and territories, which remains in the territorial customs authority.

9. Question: Is it necessary to register licenses for the import/export of certain types of goods with the state revenue authorities?

Answer: By Decision of the Board of the Eurasian Economic Commission of 04.06.2019 No. 86, Decision of the Commission of the Customs Union of June 22, 2011 No. 687 "On the Regulation on the Unified Procedure for Control by Customs Authorities of the Import into the Customs Territory of the Customs Union within the framework of the EurAsEC and the Export of Licensed Goods from this Territory" (hereinafter referred to as the Regulation).

At the same time, until the adoption of the relevant regulatory legal act regulating the procedure for the import and export of goods subject to export control, as well as in order to prevent and suppress the illegal movement of these goods across the customs border of the Eurasian Economic Union, control is carried out in accordance with the procedure regulated by the Regulation.

10. Question: How long is it necessary to provide confirmation of compliance (certificate of conformity, declaration of conformity) with the requirements of technical regulations, compliance with prohibitions and restrictions in terms of technical regulation, for conditionally released goods?

Answer: According to the provisions of the Joint Order of the Minister for Investment and Development of the Republic of Kazakhstan dated April 28, 2018 No. 287, the Minister of Health of the Republic of Kazakhstan dated May 16, 2018 No. 266 and the Minister of Finance of the Republic of Kazakhstan dated May 2, 2018 No. 500

(hereinafter - Joint Order), confirmation of compliance with the requirements of technical regulations, compliance with prohibitions and restrictions regarding technical regulation, is carried out within 60 (sixty) calendar days from the date of placement of goods under the customs procedure of release for domestic consumption, in respect of which compliance with prohibitions and restrictions in accordance with the Treaty on the Eurasian Economic Union and (or) the legislation of the Republic of Kazakhstan may be confirmed after the release of goods (conditional release).

At the same time, in the case of placing goods under conditional release, the declarant submits to the territorial division in any form an obligation to provide a document on confirmation of compliance with the conditionally released goods within the above period.

At the same time, in case of violation of the deadlines for submitting a document on confirmation of conformity for conditionally released goods, the declarant is liable in accordance with Article 538 of the Code of Administrative Offenses of the Republic of Kazakhstan (hereinafter referred to as the Code of Administrative Offenses).

It should be noted that in accordance with the provisions of the order of the Minister of Finance of the Republic of Kazakhstan dated February 16, 2018 No. 225, verification of compliance with the requirements for conditionally issued goods, specified in subparagraph 2) of paragraph 1 of Article 202 of the Code, is carried out by a structural unit of state revenue bodies, by conducting customs inspection of premises and territories in accordance with Article 415 of the Code after the expiration of the period for confirming compliance with prohibitions and restrictions after the release of goods in terms of technical regulation, established by the authorized body exercising state regulation in the field of technical regulation, in the absence of an application in the information system of state revenue bodies indicating the terms of extension from accredited organizations (testing laboratories and conformity assurance bodies) that assess the conformity of products (goods).

If the conformity assessment documents are not submitted after the expiration of the period for extending the confirmation of compliance with prohibitions and restrictions after the release of goods in terms of technical regulation, the structural unit of state revenue bodies shall carry out customs control for the presence of these goods with a frequency of no more than 1 (once) every 2 (two) months.

If these violations are identified, the declarant is liable in accordance with Article 553 of the Administrative Code.

Source : https://www.gov.kz/memleket/entities/kgd-akmola/press/news/details/1246876?lang=ru