Article 141. The emergence and termination of the obligation to pay export customs duties in respect of goods placed under the customs procedure of export, the deadline for their payment and the calculation of the Customs Code of the Eurasian Economic Union
1. The declarant is obliged to pay export customs duties in respect of goods placed under the customs procedure of export from the moment of registration of the goods declaration by the customs authority.
2. The declarant's obligation to pay export customs duties in respect of goods placed under the customs procedure of export is terminated upon the occurrence of the following circumstances:
1) the release of goods in accordance with the customs procedure for export with the application of benefits for the payment of export customs duties;
2) fulfillment of the obligation to pay export customs duties and (or) their collection in the amounts calculated and payable in accordance with paragraph 4 of this Article;
3) refusal to release goods in accordance with the customs procedure for export - in relation to the obligation to pay export customs duties that arose during the registration of the goods declaration;
4) revocation of the goods declaration in accordance with Article 113 of this Code and (or) cancellation of the release of goods in accordance with paragraph 4 of Article 118 of this Code - in respect of the obligation to pay export customs duties that arose during the registration of the goods declaration;
5) confiscation or conversion of goods into the property (income) of a Member State in accordance with the legislation of that Member State;
6) the detention of 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 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. The obligation to pay export customs duties is subject to execution (export customs duties are payable) prior to the release of goods in accordance with the customs procedure for export, unless another deadline is established by this Code.
4. Export customs duties are payable in the amount of the amounts of export customs duties calculated in the goods declaration, taking into account the benefits of paying export customs duties.
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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