Practice of Issuing Private Rulings

The institution of private rulings, governed by Article 270 of the Civil Procedure Code of the Republic of Kazakhstan, plays an important role in addressing violations of the law by authorized bodies affecting the rights and freedoms of individuals and legal entities.

The grounds for issuing private rulings may include violations identified following the consideration of an administrative case.

In particular, courts of the Republic have issued private rulings in cases involving the absence in an administrative act of a description of the nature of the violation, references to regulatory legal acts, and sufficient reasoning (No. 7194-23-00-4/3892).

Furthermore, a private ruling was issued as a response measure in connection with violations of legal requirements by employees of customs authorities, which formed the basis for the court's decision to annul the act ordering an inspection. The court also identified material procedural violations in the procedure for adopting a decision to conduct a customs inspection, as well as the exceeding of the limits of administrative discretion in conducting such an inspection.

The court also pointed out the inadmissible formalism demonstrated in considering a complaint filed by a participant in foreign economic activity, as well as the institutional solidarity displayed by the superior authority (No. 7194-23-00-4/3922).

As a rule, following consideration of a private ruling, the person or authority to whom it is addressed reports, within the prescribed period, on the measures taken. Responses received from such persons indicate that, following consideration of the private ruling, relevant training sessions and seminars are held to study the applicable legislation, and instructions are issued to strengthen oversight over the ordering of customs inspections.

At the same time, discussions of the court's legal findings during such training activities contribute to reducing the number of similar violations in the future. In certain cases, the individuals responsible for violations resulting from the improper performance of their official duties have also been subject to disciplinary liability.

Regulatory Framework

1. The Constitution of the Republic of Kazakhstan dated 30 August 1995;

2. The Administrative Procedural and Process-Related Code of the Republic of Kazakhstan (hereinafter referred to as the APPC);

3. The Code of the Republic of Kazakhstan on Customs Regulation in the Republic of Kazakhstan (hereinafter referred to as the Customs Code of the Republic of Kazakhstan);

4. The Customs Code of the Eurasian Economic Union, ratified by the Law of the Republic of Kazakhstan dated 13 December 2017 No. 115-VI (hereinafter referred to as the EAEU Customs Code);

5. Regulatory Resolution No. 7 of the Supreme Court of the Republic of Kazakhstan dated 29 November 2019, "On Certain Issues of the Application of Customs Legislation by Courts";

6. The Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (the Tax Code);

7. The Entrepreneurial Code of the Republic of Kazakhstan (hereinafter referred to as the Entrepreneurial Code);

8. The Code of the Republic of Kazakhstan on Administrative Offences (hereinafter referred to as the Administrative Offences Code);

9. The Civil Procedure Code of the Republic of Kazakhstan (hereinafter referred to as the CPC);

10. The Treaty on the Eurasian Economic Union dated 29 May 2014 (hereinafter referred to as the EAEU Treaty);

11. Acts constituting the law of the EAEU (hereinafter referred to as international treaties and acts in the field of customs regulation);

12. Decision No. 42 of the Board of the Eurasian Economic Commission dated 27 March 2018, "On the Specifics of Customs Control of the Customs Value of Goods Imported into the Customs Territory of the Eurasian Economic Union".

Abbreviations Used

• SCAD of the Supreme Court – Judicial Chamber for Administrative Cases of the Supreme Court of the Republic of Kazakhstan;
• SCAD – Judicial Chambers for Administrative Cases of regional courts and courts equated thereto;
• SMAS – Specialized Interdistrict Administrative Courts of the regions of the country;
• GU – State Institution;
• RGU – Republican State Institution;
• KGD – State Revenue Committee;
• DGD – Department of State Revenue;
• UGD – State Revenue Office;
• TOO – Limited Liability Partnership (LLP);
• IP – Individual Entrepreneur (IE).

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