Article 216. The emergence and termination of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods placed (placed) under the customs procedure of a free warehouse, the deadline for their payment and the calculation of the Customs Code of the Eurasian Economic Union

Home / Codes / Article 216. The emergence and termination of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods placed (placed) under the customs procedure of a free warehouse, the deadline for their payment and the calculation of the Customs Code of the Eurasian Economic Union

Article 216. The emergence and termination of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods placed (placed) under the customs procedure of a free warehouse, the deadline for their payment and the calculation of the Customs Code of the Eurasian Economic Union

1. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods placed (placed) under the customs procedure of a free warehouse arises for the declarant from the moment of registration by the customs authority of the goods declaration, and in respect of goods declared for release prior to filing the goods declaration, the person who submitted an application for the release of goods prior to the filing of the goods declaration - from the moment the customs authority registers the application for the release of goods until the filing of the goods declaration.

2. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods placed (placed) under the customs procedure of a free warehouse is terminated by the declarant upon the occurrence of the following circumstances:

1) termination of the free warehouse customs procedure in accordance with Article 215 of this Code, including after the occurrence of the circumstances specified in paragraph 4 of this Article, with the exception of termination of the free warehouse customs procedure by placing goods specified in the fourth paragraph of subparagraph 2 of paragraph 4 of Article 215 of this Code under the customs procedure;

2) export from the customs territory of the Union of goods specified in the fourth paragraph of subparagraph 2 of paragraph 4 of Article 215 of this Code, placed under the customs procedure of export;

3) placing goods in respect of which the free warehouse customs procedure has been terminated, and (or) goods manufactured (obtained) from goods placed under the free warehouse customs procedure, as part of the application of such a customs procedure, which has been terminated, under customs procedures in accordance with paragraph 7 of Article 129 of this Code;

4) fulfillment of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties and (or) their collection in the amounts calculated and payable in accordance with paragraph 5 of this Article;

5) 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 placed under the customs procedure of a free warehouse and (or) goods manufactured (obtained) from goods placed under the customs procedure of a free warehouse 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, except in the following cases, when, prior to such destruction or irretrievable loss in accordance with this Code, the deadline for payment of import customs duties, taxes, special, anti-dumping, countervailing duties has come in respect of these foreign goods.;

6) refusal to release goods in accordance with the customs procedure of a free warehouse - with respect to the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties that arose during the registration of a declaration for goods or an application for the release of goods before filing a declaration for goods;

7) 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 import customs duties, taxes, special, anti-dumping, countervailing duties incurred during the registration of the goods declaration;

8) confiscation or conversion of goods into the property (income) of a Member State in accordance with the legislation of that Member State;

9) the detention of goods by the customs authority in accordance with Chapter 51 of this Code;

10) 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 import customs duties, taxes, special, anti-dumping, countervailing duties is subject to execution upon the occurrence of the circumstances specified in paragraph 4 of this Article.

4. Upon the occurrence of the following circumstances, the deadline for payment of import customs duties, taxes, special, anti-dumping, countervailing duties is considered:

1) in the case of export from the territory of a free warehouse of foreign goods placed under the customs procedure of a free warehouse and (or) goods made (obtained) from foreign goods placed under the customs procedure of a free warehouse, before the completion of the free warehouse customs procedure for such goods or without the permission of the customs authority in the cases specified in paragraph 5 of Article 213 of this Code, except for the cases, when such goods can be exported from the territory of a free warehouse without completing the customs procedure of a free warehouse in the cases provided for in subparagraph 2 of paragraph 1 of Article 215 of this Code, the day of export from the territory of a free warehouse, and if this day is not fixed, the day of revealing the fact of such export from the territory of a free warehouse.;

2) in the case of transfer of foreign goods placed under the free warehouse customs procedure and (or) goods manufactured (obtained) from foreign goods placed under the free warehouse customs procedure to another person before the completion of the free warehouse customs procedure in respect of such goods, except in cases where such goods may be transferred in the cases provided for in paragraph 9 of Article 213 of this Code, the day of transfer of the goods, and if this day is not fixed, the day when the fact of such transfer is revealed.;

3) in case of non-return to the territory of the free warehouse before the expiration of the period established by the customs authority in accordance with the first paragraph of paragraph 6 of Article 213 of this Code, goods exported from the territory of the free warehouse in the cases specified in subitems 1 and 2 of paragraph 5 of Article 213 of this Code - the day of expiration of the period established by the customs authority in accordance with paragraph one of paragraph 6 of Article 213 of this Code. in accordance with the first paragraph of paragraph 6 of Article 213 of this Code;

4) in case of non-completion of the free warehouse customs procedure before the expiration of the period established by the customs authority in accordance with the second paragraph of paragraph 6 of Article 213 of this Code, in respect of goods exported from the territory of the free warehouse in the case specified in subparagraph 3 of paragraph 5 of Article 213 of this Code - the day of expiration of this period;

5) if the goods exported from the territory of the free warehouse in the case specified in subparagraph 4 of paragraph 5 of Article 213 of this Code are not placed on the territory of another free warehouse before the expiration of the period established by the customs authority in accordance with paragraph three of paragraph 6 of Article 213 of this Code - the date of expiration of the period established by the customs authority in accordance with paragraph three of paragraph 6 of Article 213 of this Code. with the third paragraph of paragraph 6 of Article 213 of this Code;

6) in case of loss of foreign goods placed under the customs procedure of a free warehouse and (or) goods made (obtained) from foreign goods placed under the customs procedure of a free warehouse, except for destruction and (or) irretrievable loss due to an accident or force majeure or irretrievable loss as a result of natural loss under normal conditions conditions of transportation (transportation) and (or) storage, - the day of loss of goods, and if this day is not fixed, - the day when the fact of such loss is revealed.;

7) in case of failure to submit to the customs authority, within the time limit set by it, documents confirming the fact of burial, neutralization, disposal or other destruction of the goods specified in the third paragraph of subparagraph 2 of paragraph 1 of Article 215 of this Code - the day of export of such goods outside the territory of the free warehouse.;

8) in case of termination in accordance with the third paragraph of paragraph 5 of Article 139 of this Code of the customs procedure of export in respect of the goods specified in the fourth paragraph of subparagraph 2 of paragraph 4 of Article 215 of this Code, except for the termination of the customs procedure of export in respect of these goods, which at the time of such termination are located in the territory of a free warehouse, - the day following the date of expiry of the period established by the first paragraph of paragraph 5 of Article 139 of this Code.

5. If the circumstances specified in paragraph 4 of this Article have occurred in respect of foreign goods placed under the customs procedure of a free warehouse, import customs duties, taxes, special, anti-dumping, countervailing duties shall be payable as if such foreign goods were placed under the customs procedure of release for domestic consumption without the application of tariff preferences and benefits. payment of import customs duties and taxes.

If the circumstances specified in paragraph 4 of this Article have occurred in respect of goods manufactured (obtained) from foreign goods placed under the customs procedure of a free warehouse, and in such goods, in accordance with Article 214 of this Code, foreign goods placed under the customs procedure of a free warehouse have been identified, import customs duties, taxes, special, anti-dumping, countervailing duties are payable in respect of foreign goods placed under the customs procedure of a free warehouse and used for the manufacture of goods., manufactured (obtained) from foreign goods placed under the customs procedure of a free warehouse, as if such foreign goods were placed under the customs procedure of release for domestic consumption without the application of tariff preferences and benefits for the payment of import customs duties and taxes.

In the cases specified in paragraphs one and two of this paragraph, for the calculation of import customs duties, taxes, special, anti-dumping, countervailing duties, the rates of import customs duties, taxes, special, anti-dumping, countervailing duties effective on the day of registration by the customs authority of the goods declaration submitted for placing goods under the customs procedure of a free warehouse shall be applied., and in respect of goods, the release of which, when placed under the customs procedure of a free warehouse, was made before submitting a declaration for the goods, - on the day of registration by the customs authority of the application for the release of goods prior to the filing of the goods declaration.

6. If the circumstances specified in paragraph 4 of this Article have occurred in respect of goods manufactured (obtained) from foreign goods placed under the customs procedure of a free warehouse, and in such goods, in accordance with Article 214 of this Code, foreign goods placed under the customs procedure of a free warehouse have not been identified, import customs duties and taxes, special, anti-dumping, countervailing duties are payable as if such goods were made (obtained) from foreign goods, placed under the customs procedure of a free warehouse, placed under the customs procedure of release for domestic consumption without the application of tariff preferences and benefits for the payment of import customs duties and taxes.

In this case, import customs duties, taxes, special, anti-dumping, countervailing duties are calculated in accordance with Chapters 7 and 12 of this Code.

For the calculation of import customs duties, taxes, special, anti-dumping, countervailing duties, the rates of import customs duties, taxes, special, anti-dumping, countervailing duties effective on the day that is the deadline for payment of import customs duties, taxes, special, anti-dumping, countervailing duties in accordance with paragraph 4 of this Article in respect of goods manufactured by (received) from foreign goods placed under the customs procedure of a free warehouse.

If, in order to determine the customs value of goods, as well as for calculating import customs duties, taxes, special, anti-dumping, countervailing duties, it is required to convert foreign currency into the currency of a member State, such recalculation shall be carried out at the exchange rate effective on the day that is the deadline for payment of import customs duties, taxes, special, anti-dumping, countervailing duties in accordance with paragraph 4 of this article.

If the customs authority does not have accurate information about the goods (nature, name, quantity, origin and (or) customs value), the basis for calculating import customs duties, taxes, special, anti-dumping, countervailing duties is determined on the basis of the information available to the customs authority, and the classification of goods is carried out taking into account paragraph 3 of Article 20 of this Code.

If the product code, in accordance with the Commodity Nomenclature of Foreign Economic Activity, is defined at the grouping level with fewer than 10 characters:

for the calculation of import 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 ten 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 Commodity Nomenclature code for foreign economic activity, if the classification of the 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.

When accurate information about goods is subsequently established, import customs duties, taxes, special, anti-dumping, countervailing duties are calculated based on such accurate information, and excessively paid and (or) excessively collected amounts of import customs duties, taxes, special, anti-dumping, countervailing duties are refunded or unpaid amounts are collected in accordance with the legislation of the Russian Federation. chapters 10 and 11 and Articles 76 and 77 of this Code.

7. Interest shall be payable on the amounts of import customs duties, taxes, special, anti-dumping, countervailing duties paid (collected) in accordance with paragraph 5 of this Article, as if a deferral of their payment had been granted in respect of these amounts from the date of placing the goods under the customs procedure of a free warehouse to the date of expiry of the deadline for payment of import customs duties., taxes, special, anti-dumping, countervailing duties. These percentages are accrued and paid in accordance with Article 60 of this Code.

8. In case of termination of the free warehouse customs procedure, or the export from the customs territory of the Union of the goods specified in the fourth paragraph of subparagraph 2 of paragraph 4 of Article 215 of this Code placed under the customs procedure for export, or the placement in accordance with paragraph 7 of Article 129 of this Code of goods under the customs procedures applicable to foreign goods, or the detention of such goods by the customs authorities in accordance with Chapter 51 of this Code after fulfilling the obligation to pay customs duties, taxes, special, anti-dumping, The amounts of customs duties, taxes, special, anti-dumping, countervailing duties paid and (or) collected in accordance with this Article are subject to refund (offset) 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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