Article 119. The customs body collecting debts on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, percentages of the Code on Customs Regulation in the Republic of Kazakhstan
1. Arrears in customs payments, taxes, special, anti-dumping, countervailing duties, penalties, and interest shall be collected by the customs authority at the place of payment of customs payments, taxes, special, anti-dumping, and countervailing duties, with the exception of the cases provided for in paragraphs 2 and 3 of this Article.
In respect of goods illegally moved across the customs border of the Eurasian Economic Union, with the exception of the illegal movement of goods across the customs border of the Eurasian Economic Union with an unreliable customs declaration, customs duties and taxes are collected by the customs authority of the member state of the Eurasian Economic Union, in whose territory the fact of such illegal movement of goods across the customs border of the Eurasian Economic Union has been revealed.
In the event of the circumstances specified in paragraph 4 of Article 157, paragraph 3 of Article 163, paragraph 4 of Article 174, paragraph 8 of Article 362, paragraph 4 of Article 363 and paragraph 4 of Article 371 of this Code, customs duties and taxes shall be collected by the customs authority of the member State of the Eurasian Economic Union in whose territory such circumstances have been identified.
2. In the cases specified in the second part of paragraph 2 and paragraph 3 of Article 94 of this Code, customs duties and taxes shall be collected by the customs authority of the member state of the Eurasian Economic Union, in which, in accordance with the second part of paragraph 2 and paragraph 3 of Article 94 of this Code, customs duties and taxes are payable, unless otherwise specified in paragraph 3 this article.
3. If, during the transportation (transportation) of goods in accordance with the customs procedure of customs transit, security was provided for the fulfillment of the obligation to pay customs duties and taxes, then customs duties and taxes not paid upon the occurrence of the circumstances specified in paragraph 5 of Article 233 and paragraph 3 of Article 392 of this Code shall be collected by the customs authority to which the security was provided fulfillment of the obligation to pay customs duties and taxes at the expense of such security.
If, during the transportation (transportation) of goods in accordance with the customs procedure of customs transit, the declarant of such goods is an authorized economic operator or customs carrier, then customs duties and taxes not paid upon the occurrence of circumstances provided for in paragraph 5 of Article 233 and paragraph 3 of Article 392 of this Code shall be collected by the customs authority in which the person acting as the declarant goods placed under the customs procedure of customs transit, It is included in the register of authorized economic operators or in the register of customs carriers.
4. Special, anti-dumping, countervailing duties shall be collected by the customs authority that collects customs duties and taxes in accordance with this Article, taking into account the specifics provided for in this paragraph.
If, during the transportation (transportation) of goods in accordance with the customs procedure of customs transit, security was provided for the fulfillment of the obligation to pay special, anti-dumping, countervailing duties, then special, anti-dumping, countervailing duties not paid upon the occurrence of the circumstances specified in paragraph 5 of Article 233 of this Code, shall be collected by the customs authority determined by the legislation of the state. – a member of the Eurasian Economic Union on customs regulation, whose customs authority has been provided with enforcement of the obligation to pay special, anti-dumping, countervailing duties, at the expense of such security.
Special, anti–dumping, countervailing duties not paid upon the occurrence of the circumstances specified in paragraph 5 of Article 233 of this Code shall also be collected by ensuring the fulfillment of the obligation to pay customs duties and taxes by the customs authority determined by the legislation of the member state of the Eurasian Economic Union on customs regulation, the customs authority of which such security is provided, if the obligation to the payment of customs duties and taxes, the fulfillment of which was ensured, has been fulfilled in full.
If, during the transportation (transportation) of goods in accordance with the customs procedure of customs transit, the declarant of such goods is an authorized economic operator or customs carrier, then special, anti-dumping, countervailing duties not paid upon the occurrence of the circumstances specified in paragraph 5 of Article 233 of this Code shall be collected by the customs authority determined by the legislation of the state. – a member of the Eurasian Economic Union on customs regulation, by whose customs authority the person acting as a declarant of goods placed under the customs procedure of customs transit is included in the register of authorized economic operators or in the register of customs carriers.
The interaction of customs authorities in the collection of special, anti–dumping, countervailing duties in accordance with parts two, three and four of this paragraph and the transfer of the collected amounts of special, anti-dumping, countervailing duties to the member State of the Eurasian Economic Union, in which special, anti-dumping, countervailing duties are payable, is carried out in accordance with the procedure provided for in Appendix No. 1 to To the Customs Code of the Eurasian Economic Union, and in the part not regulated by the specified annex, – in the order determined by the Commission.
5. The interaction of customs authorities in the collection of customs duties and taxes in accordance with paragraph 3 of this Article and the transfer of collected amounts of customs duties and taxes to the member State of the Eurasian Economic Union, in which customs duties and taxes are payable, is carried out in accordance with the procedure provided for by the Customs Code of the Eurasian Economic Union, and in the part not regulated by the Customs Code Of the Eurasian Economic Union, in accordance with the procedure determined by the Commission.
President
Republic of Kazakhstan
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