Article 316. Features of customs control after the release of goods in relation to conditionally released goods of the Customs Code of the Eurasian Economic Union
1. With respect to conditionally released goods specified in subparagraph 1 of paragraph 1 of Article 126 of this Code, compliance with the purposes and conditions for granting privileges for the payment of import customs duties and taxes and (or) restrictions on the use and (or) disposal of these goods in connection with the application of privileges for the payment of import customs duties and taxes is considered unconfirmed if when carrying out customs control in respect of such goods to the customs authority in aggregate:
1) documents confirming the use of the specified goods for the purposes and in compliance with the conditions for granting benefits for the payment of import customs duties and taxes, as well as restrictions on the use and (or) disposal of such goods have not been submitted;
2) the specified goods have not been presented or their location has not been confirmed.
2. The legislation of the Member States may establish the frequency and other requirements for customs control after the release of goods in respect of conditionally released goods specified in paragraph 1 of Article 126 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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