Article 137. The specifics of the emergence and termination of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties, the deadline for their payment and calculation in respect of goods placed (placed) under the customs procedure of release for domestic consumption, upon release of goods before the filing of a declaration for goods of the Customs Code of the Eurasian Economic Union
1. In respect of goods placed under the customs procedure for release for domestic consumption, declared for release before filing a declaration for goods, the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of these goods arises from the person who submitted an application for release of goods before filing a declaration for goods, from the moment of registration by the customs the body of the application for the release of goods before submitting the declaration of goods.
2. In respect of goods placed under the customs procedure for release for domestic consumption, declared for release before filing a declaration for goods, the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties is terminated by the person who submitted the application for release of goods before filing the declaration for goods, upon the occurrence of the following circumstances:
1) 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 foreign goods as a result of 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, if such destruction or irretrievable loss came before the release of such products;
2) refusal to release goods before submitting a declaration for the goods;
3) confiscation or conversion of goods into the property (income) of a Member State in accordance with the legislation of that Member State;
4) the detention of goods by the customs authority in accordance with Chapter 51 of this Code;
5) placing for temporary storage or placement under one of the customs procedures of 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 previously the release of such goods was not produced.
3. In respect of goods placed under the customs procedure of release for domestic consumption, the release of which was made before the filing of the declaration for goods, the obligation to pay import customs duties and taxes is terminated by the person who submitted the application for the release of goods before the filing of the declaration for goods, upon the occurrence of the following circumstances:
1) sending by the customs authority of an electronic document or affixing by the customs authority of the appropriate marks specified in paragraph 17 of Article 120 of this Code, if the goods are subject to benefits for the payment of import customs duties and taxes, not involving restrictions on the use and (or) disposal of these goods.;
2) fulfilling the obligation to pay customs duties and taxes and (or) collecting them in the amounts calculated and payable in accordance with subparagraph 1 of paragraph 12 of this Article, unless otherwise provided for in paragraphs 4 and 5 of this Article, as well as sending an electronic document by the customs authority or affixing appropriate marks by the customs authority specified in paragraph 17 of Article 120 of this Code;
3) confiscation or conversion of goods into the property (income) of a Member State in accordance with the legislation of that Member State.
4. If, in respect of goods placed under the customs procedure for release for domestic consumption, the release of which was made before the filing of the goods declaration and in respect of which the customs authority sent an electronic document or affixed the appropriate marks specified in paragraph 17 of Article 120 of this Code, privileges for the payment of import customs duties and taxes associated with restrictions on use are applied and (or) the disposal of these goods, the obligation to pay import customs duties and taxes in respect of such goods is terminated by the person, who submitted an application for the release of goods before submitting a declaration for goods, upon the occurrence of the circumstances provided for in paragraph 4 of Article 136 of this Code.
5. If, in respect of goods placed under the customs procedure for release for domestic consumption, the release of which was made before the filing of the goods declaration and in respect of which the customs authority sent an electronic document or affixed the appropriate marks specified in paragraph 17 of Article 120 of this Code, in accordance with international treaties within the Union or international treaties on accession to the Union Import customs duties are paid at lower rates of import customs duties than those established by the Unified Customs Tariff of the Eurasian Economic Union., The fulfillment of the obligation to pay import customs duties and (or) their collection in the amounts calculated and payable in accordance with subparagraph 1 of paragraph 12 of this Article does not terminate the obligation to pay import customs duties in the amount of the difference in the amounts of import customs duties calculated at the rates of import customs duties established by the Unified Customs Tariff of the Eurasian Economic Union., and the amounts of import customs duties paid upon release of the goods, or in a different amount, established in accordance with international treaties within the Union or international treaties on joining the Union. Such obligation to pay import customs duties shall be terminated by the person who submitted the application for the release of goods prior to the filing of the goods declaration upon the occurrence of the circumstances provided for in paragraph 6 of Article 136 of this Code.
6. In respect of goods placed under the customs procedure for release for domestic consumption, the release of which was made before the filing of the goods declaration, the obligation to pay special, anti-dumping, countervailing duties is terminated by the person who submitted the application for the release of goods before the filing of the goods declaration, upon the occurrence of the following circumstances:
1) fulfilling the obligation to pay special, anti-dumping, countervailing duties and (or) collecting them in the amounts calculated and payable in accordance with paragraph 13 of this Article, and sending an electronic document by the customs authority or affixing appropriate marks by the customs authority specified in paragraph 17 of Article 120 of this Code;
2) confiscation or conversion of goods into the property (income) of a Member State in accordance with the legislation of that Member State.
7. In respect of goods placed under the customs procedure of release for domestic consumption, the release of which was made before the filing of the goods declaration and in respect of which the goods declaration was filed no later than the deadline specified in paragraph 16 of Article 120 of this Code, and in respect of goods the declarant of which is an authorized economic operator, - no later than the period specified in paragraph 4 of Article 441 of this Code, the obligation to pay import customs duties and taxes is subject to execution (import customs duties and taxes are payable) before filing a declaration for goods, unless another deadline for payment of import customs duties and taxes is established in accordance with this Code.
8. If in respect of goods placed under the customs procedure for release for domestic consumption, the release of which was made before the filing of a declaration for goods and in respect of which the customs authority sent an electronic document or affixed the appropriate marks specified in paragraph 17 of Article 120 of this Code, privileges for the payment of import customs duties and taxes associated with restrictions on use are applied and (or) the disposal of these goods, the obligation to pay import customs duties, taxes in respect of such goods shall be subject to execution upon the occurrence of circumstances and within the time limits specified in paragraph 11 of Article 136 of this Code.
9. If, in respect of goods placed under the customs procedure for release for domestic consumption, the release of which was made before the filing of the goods declaration and in respect of which the customs authority sent an electronic document or affixed the appropriate marks specified in paragraph 17 of Article 120 of this Code, in accordance with international treaties within the Union or international treaties on accession to the Union Import customs duties are paid at lower rates of import customs duties than those established by the Unified Customs Tariff of the Eurasian Economic Union., The obligation to pay import customs duties is subject to execution upon the occurrence of circumstances and within the time limits specified in paragraph 13 of Article 136 of this Code.
10. In respect of goods placed under the customs procedure of release for domestic consumption, the release of which was made before the filing of the goods declaration and in respect of which the goods declaration was filed no later than the deadline specified in paragraph 16 of Article 120 of this Code, and in respect of goods the declarant of which is an authorized economic operator, - no later than the deadline specified in paragraph 4 of Article 441 of this Code, the obligation to pay special, anti-dumping, countervailing duties is subject to execution (special, anti-dumping, countervailing duties are payable) before filing a declaration for goods.
11. If, in respect of goods placed under the customs procedure for release for domestic consumption, the release of which was made before the filing of the goods declaration, the goods declaration was not filed before the expiration of the period specified in paragraph 16 of Article 120 of this Code, and in respect of goods whose declarant is an authorized economic operator - before the expiration of the period, as specified in paragraph 4 of Article 441 of this Code, the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties is subject to execution. The deadline for payment of import customs duties, taxes, special, anti-dumping, countervailing duties is the last day of the period specified in paragraph 16 of Article 120 of this Code, and in respect of goods for which the authorized economic operator acts as a declarant, the last day of the period specified in paragraph 4 of Article 441 of this Code.
12. Import customs duties and taxes are payable:
1) in respect of the goods specified in paragraph 7 of this Article - in the amount of the amounts of import customs duties and taxes calculated in accordance with this Code in the declaration for goods, taking into account tariff preferences and benefits for the payment of import customs duties and taxes;
2) in respect of the goods specified in paragraph 8 of this Article, - in the amount of the amounts of import customs duties and taxes calculated in accordance with this Code in the declaration for goods, taking into account tariff preferences and unpaid in connection with the application of benefits for the payment of import customs duties and taxes, and if such goods were placed under the customs procedure of processing outside the customs territory for their repair in accordance with paragraph 3 of Article 176 of this Code before the expiration of 5 years from the date of release of goods in accordance with the customs procedure of release for domestic consumption or before the expiration of another established period of restrictions on the use and (or) disposal of goods, - also in the amount of import customs duties and taxes calculated in accordance with paragraphs 1-6 of Article 186 of this Code;
3) in respect of the goods specified in paragraph 9 of this Article - in the amount of the difference between the amounts of import customs duties calculated in accordance with this Code at the rates of import customs duties established by the Unified Customs Tariff of the Eurasian Economic Union and the amounts of import customs duties paid upon release of goods, or in another amount established by international agreements within the Union or international treaties on joining the Union.
13. In respect of the goods specified in paragraph 10 of this Article, special, anti-dumping, countervailing duties shall be payable in the amount calculated in the goods declaration, taking into account the specifics provided for in Chapter 12 of this Code.
14. In respect of the goods specified in paragraph 11 of this article, the basis for calculating import customs duties, taxes, special, anti-dumping, countervailing duties payable shall be determined on the basis of the information specified in the application for the release of goods and documents submitted jointly with such application.
If the product codes in accordance with the Commodity Nomenclature of foreign Economic Activity are defined at the grouping level with fewer than 10 characters:
for the calculation of customs duties, the highest of the customs duty rates corresponding to the goods included in such a grouping is applied.;
for the calculation of taxes, the highest of the value-added tax rates, the highest of the excise tax rates (excise tax or excise duty), corresponding to goods included in such a grouping, for which the highest of the customs duty rates is established, is applied.;
For the calculation of special, anti-dumping, countervailing duties, the highest of the rates of special, anti-dumping, countervailing duties corresponding to goods included in such a grouping shall be applied, taking into account paragraph six of this paragraph.
Special, anti-dumping, countervailing duties are calculated based on the origin of the goods, confirmed in accordance with Chapter 4 of this Code, and (or) other information necessary to determine these duties. If the origin of the goods and (or) other information necessary for the determination of these duties has not been confirmed, special, anti-dumping, countervailing duties are calculated based on the highest rates of special, anti-dumping, countervailing duties established for goods of the same code of the Commodity Nomenclature of foreign economic activity, if the classification of goods is carried out at the level of 10 characters, or products included in the grouping, if the product codes in accordance with the Commodity Nomenclature of Foreign Economic Activity are defined at the grouping level with fewer than 10 characters.
15. If a declaration for goods is subsequently filed in respect of the goods specified in paragraph 11 of this Article, customs duties, taxes, special, anti-dumping, countervailing duties shall be paid in the amount of the amounts calculated in accordance with this Code in the goods declaration, based on the information specified in the goods declaration. The refund (offset) of excessively paid and (or) excessively collected amounts of customs duties, taxes, special, anti-dumping, countervailing duties is carried out in accordance with Chapter 10 and Article 76 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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