The Department of State Revenue for the Karaganda region reports the following.

After the goods are released, the customs authorities continue to exercise control. The following violations are most often detected:

Incorrect classification of goods according to the HS code is a statement of an unreliable product code due to incorrect application of classification rules.

Violations in the application of VAT by the offset method — including the sale of goods without the necessary adjustment of the VAT payment method.

Incorrect determination of customs value — errors in choosing the method, determining the structure and size of the value, as well as the lack of documentary evidence.

When can the declarant not be held accountable?
Article 150 of the Code of the Republic of Kazakhstan "On Customs Regulation" provides for cases of exemption from administrative liability, in particular when:

🔹 self - identification and elimination of violations before the release of goods;

timely elimination of violations upon notification of the customs authority;

🔹 voluntary elimination of violations during the limitation period , subject to the established conditions;

correcting errors in the customs declaration if they do not affect the amount of payments and compliance with prohibitions and restrictions;

🔹 payment of additional payments in full within the prescribed period, if the amount does not exceed 500 MCI;

the occurrence of confirmed technical errors in the electronic declaration information system.

Important: timely detection and elimination of violations in cases stipulated by law helps to avoid administrative liability.

Source : https://www.gov.kz/memleket/entities/kgd-karaganda/press/news/details/1284960?lang=ru