Article 309-7. The emergence and termination of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of electronic commerce goods intended for sale to individuals placed (placed) under the customs procedure of release for domestic consumption to complete the customs procedure of the customs warehouse in accordance with subparagraph 1 of paragraph 4 of Article 3096 of this Code, the deadline for their payment and calculation of the Customs Code of the Eurasian Economic Union
1. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of electronic commerce goods intended for sale to individuals placed under the customs procedure for release for domestic consumption to complete the customs procedure of a customs warehouse in accordance with subparagraph 1 of paragraph 4 of Article 3096 of this Code arises from the declarant with the date of registration by the customs authority of the declaration for electronic commerce goods.
2. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of electronic commerce goods intended for sale to individuals placed (placed) under the customs procedure of release for domestic consumption to complete the customs procedure of the customs warehouse in accordance with subparagraph 1 of paragraph 4 of Article 3096 of this Code, is terminated by the declarant if the following circumstances occur:
1) fulfillment of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties and (or) their collection in the amounts calculated and payable in accordance with paragraphs 4 and 5 of this Article;
2) recognition by the customs authority, in accordance with the legislation of the Member States on customs regulation, of the fact of destruction and (or) irretrievable loss of electronic commerce goods due to an accident or force majeure, or the fact of irretrievable loss of these goods as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, except in cases where before such destruction or irretrievable loss, in accordance with this Code, the deadline for payment of import customs duties and taxes has come in respect of such goods.;
3) refusal to release e-commerce goods in accordance with the customs procedure for release for domestic consumption - in respect of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties incurred during the registration of the declaration for e-commerce goods;
4) revocation of the declaration for electronic commerce goods in accordance with Article 113 of this Code and (or) cancellation of the release of electronic commerce goods in accordance with paragraph 4 of Article 118 of this Code - in respect of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties that arose during the registration of the declaration for electronic commerce goods;
5) confiscation or conversion of electronic commerce goods into the property (income) of a Member State in accordance with the legislation of that Member State;
6) the detention of electronic commerce goods by the customs authority in accordance with Chapter 51 of this Code;
7) placing for temporary storage or placement under one of the customs procedures of electronic commerce goods that were seized or arrested during the verification of a crime report, during criminal proceedings or an administrative offense case (conducting administrative proceedings) and in respect of which a decision was made to return them, if earlier the release of such goods it was not produced.
3. With respect to electronic commerce goods specified in paragraph 1 of this Article, the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties is subject to execution (import customs duties, taxes, special anti-dumping, countervailing duties are payable) prior to the release of goods in accordance with the customs procedure for release for domestic consumption.
4. Import customs duties and taxes in respect of electronic commerce goods specified in paragraph 1 of this Article shall be payable in the amount of the amounts of import customs duties and taxes calculated in accordance with this Code in the declaration for electronic commerce goods.
The rates of the Single Customs Tariff of the Eurasian Economic Union are applied to calculate import customs duties.
5. Special, anti-dumping, countervailing duties in respect of electronic commerce goods specified in paragraph 1 of this Article shall be payable in the amount calculated in the declaration for electronic commerce goods, taking into account the provisions of Chapter 12 of this Code.
The Customs Code of the Eurasian Economic Union was adopted on April 11, 2017.
It was ratified by the Law of the Republic of Kazakhstan dated December 13, 2017 No. 115-VI SAM.
President
Republic of Kazakhstan
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