Article 476. Procedure and time limits for filing a complaint of the Code on Customs Regulation in the Republic of Kazakhstan
1. A complaint shall be filed with the authorized body within thirty working days from the day following the date of delivery of the notification.
In this case, a copy of the complaint must be sent to the customs authority that issued the notification.
The date of filing a complaint with the authorized body, depending on the method of filing, is:
1) in absentia – the date of receipt of the complaint by the authorized body;
2) by mail – the date of the receipt by the mail operator.
2. If, for a valid reason, the time limit established by paragraph 1 of this article is missed, this time limit may be restored by the authorized body at the request of the person filing the complaint.
3. In order to restore the missed deadline for filing a complaint, the authorized body recognizes as a valid reason the temporary disability of the individual in respect of whom the customs inspection was conducted, as well as the head and (or) chief accountant (if any) of the person who filed the complaint.
The provisions of this paragraph shall apply to individuals in respect of whom a customs inspection has been carried out, as well as to the persons specified in paragraph 2 of Article 475 of this Code, whose organizational structure does not provide for the presence of persons replacing the above-mentioned persons during their absence.
At the same time, a document confirming the period of temporary disability of the persons specified in part one of this paragraph and a document establishing the organizational structure of the person who filed the complaint must be attached to the request for restoration of the missed deadline for filing a complaint.
4. A request for restoration of the missed deadline for filing a complaint by the authorized body shall be satisfied only on condition that the person referred to in paragraph 2 of Article 475 of this Code has filed the complaint and petition no later than ten working days from the date of the end of the period of temporary disability of the persons referred to in paragraph 3 of this Article.
5. A person who has filed a complaint with the authorized body may withdraw it on the basis of his written statement before making a decision on this complaint.
The withdrawal of the complaint does not deprive him of the right to file a second complaint, provided that the time limits established by paragraph 1 of this article are met.
The person specified in paragraph 2 of Article 475 of this Code is not entitled to withdraw the complaint in the period from the date of appointment of the on-site customs inspection until the date of its completion.
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