Article 151. Completion and termination of the customs procedure of customs transit of the Customs Code of the Eurasian Economic Union
1. The operation of the customs procedure of customs transit ends after the goods are delivered to the place of delivery of the goods determined by the customs authority of departure.
2. At the place of delivery of the goods, until the completion of the customs procedure of customs transit, the goods are placed in the customs control zone, including without unloading the goods from the vehicle on which they were delivered.
The goods are placed in the customs control zone at any time of the day.
3. In order to complete the customs procedure of customs transit, the carrier or, if this is provided for by the legislation of the member States on customs regulation, the declarant of goods placed under the customs procedure of customs transit is obliged to submit to the customs authority of destination a transit declaration, as well as other documents available to him:
1) in respect of goods transported by road, within 3 hours from the moment of their arrival at the place of delivery of the goods, and in the case of arrival of goods outside the working hours of the customs authority - within 3 hours from the time of the start of the work of this customs authority.;
2) in respect of goods transported using water, air or rail transport - during the time established by the technological process (schedule) of the port, airport or railway station during international transportation, or other time period established by the legislation of the Member States on customs regulation.
4. On behalf of the carrier, the actions provided for in paragraph 3 of this article may be performed by persons acting on behalf of such carrier, if this is permitted in accordance with the legislation of the Member States on customs regulation.
5. At the request of the customs authority, the carrier is obliged to present the goods.
6. The customs authority of destination, within 1 hour from the date of submission of the documents specified in paragraph 3 of this Article, registers their submission in accordance with the procedure established by the legislation of the Member States on customs regulation.
7. The customs authority of destination completes the customs procedure of customs transit as soon as possible, but no later than 4 hours of the customs authority's working time from the moment of registration of the submission of documents specified in paragraph 3 of this Article, and if the submission of such documents is registered less than 4 hours before the end of the customs authority's working hours, within 4 hours from the start of the working hours of this customs authority.
8. If the customs body decides to conduct a customs inspection, the deadline for completing the customs transit procedure may be extended for the time required for customs inspection, but no more than with the written permission of the head (head) of the customs body of destination, the deputy head (deputy head) of the customs body of destination authorized by him, or persons acting in their place. for less than 10 working days from the day following the day of registration of the submission of the documents specified in paragraph 3 of this Article, unless the legislation of the Member States establishes a shorter period depending on the type of transport by which the goods are transported.
9. The completion of the customs procedure of customs transit is executed using the information system of the customs authority by forming an electronic document or by affixing appropriate marks on the transit declaration or other documents used as a transit declaration.
10. The procedure for performing customs operations related to the completion of the customs procedure of customs transit, including depending on the type of transport used to transport (transport) goods, is determined by the Commission.
11. The legislation of the Member States on customs regulation may define cases when the operation of the customs procedure of customs transit ends with the placement of goods in temporary storage, registration of a customs declaration, release of goods, departure of goods from the customs territory of the Union, as well as the detention of goods by customs authorities in accordance with Chapter 51 of this Code.
The procedure for performing customs operations related to the completion of the customs procedure of customs transit, including depending on the type of transport used to transport (transport) goods, in these cases is established by the legislation of the Member States on customs regulation.
12. In the case provided for in paragraph 7 of Article 145 of this Code, as well as if the goods are delivered to a customs authority other than the customs authority of destination, the customs procedure of customs transit is completed in accordance with the procedure established by this Article.
13. If the goods have not been fully or partially delivered to the place of delivery of the goods and the customs procedure has not been completed in the cases provided for in paragraph 12 of this Article, the customs procedure of customs transit shall be terminated.
The procedure for performing customs operations related to the termination of the customs procedure of customs transit, the time period in which the customs procedure of customs transit is subject to termination, as well as the procedure for processing the termination of the customs procedure of customs transit are determined by the Commission.
14. Upon delivery of goods to the customs control zone established in facilities, premises (parts of premises) and (or) open areas (parts of open areas) of an authorized economic operator with certificates of the second or third type, the customs procedure of customs transit is completed with the specifics established by Article 440 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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