Article 217. The specifics of calculating and paying import customs duties, taxes, special, anti-dumping, countervailing duties when placing goods placed under the free warehouse customs procedure and goods manufactured (obtained) from foreign goods placed under the free warehouse customs procedure under separate customs procedures of the Customs Code of the Eurasian Economic Union
1. When placing foreign goods placed under the customs procedure of a free warehouse and not subjected to processing operations on the territory of a free warehouse, goods placed under the customs procedure of a free warehouse are placed under the customs procedure of release for domestic consumption, the rates of import customs duties, taxes, special, anti-dumping, countervailing duties are applied., anti-dumping, countervailing duties effective on the day of registration of the goods declaration by the customs authority, submitted for the placement of goods under the customs procedure of a free warehouse, and in respect of goods whose release, when placed under the customs procedure of a free warehouse, was made before the filing of the goods declaration, on the day of registration by the customs authority of the application for the release of goods before the filing of the goods declaration, except for the case specified in the second paragraph of this paragraph.
When equipment placed under the customs procedure of release for domestic consumption is placed under the customs procedure of a free warehouse, put into operation and used by the owner of the free warehouse to perform operations provided for in paragraph 1 of Article 213 of this Code, the rates of import customs duties, taxes, special, anti-dumping, countervailing duties shall be applied to calculate import customs duties, taxes, special, anti-dumping, countervailing duties effective on the day of registration of the goods declaration by the customs authority, submitted for placing the equipment under the customs procedure of release for domestic consumption.
2. When goods manufactured (obtained) from foreign goods placed under the customs procedure of a free warehouse are placed under the customs procedures specified in subitems 1, 5, 7, 10 and 14 of paragraph 2 of Article 127 of this Code.:
1) subject to identification in the specified goods of foreign goods placed under the free warehouse customs procedure carried out in accordance with Article 214 of this Code, import customs duties, taxes, special, anti-dumping, countervailing duties are calculated in respect of foreign goods placed under the free warehouse customs procedure and used in the manufacture of goods manufactured (received) of foreign goods placed under the customs procedure of a free warehouse. At the same time, 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 declaration for goods submitted for placing goods under the customs procedure of a free warehouse are applied, and in respect of goods whose release upon their If a free warehouse is placed under the customs procedure, it is carried out before submitting a declaration for goods, - on the day of registration by the customs authority of the application for the release of goods before the filing of the goods declaration;
2) if, on the day of registration by the customs authority, there is no declaration for goods in respect of goods made (received) from foreign goods placed under the customs procedure of a free warehouse, identification of foreign goods placed under the customs procedure of a free warehouse in goods made (received) from foreign goods placed under the customs procedure of a free warehouse, carried out in accordance with Article 214 of this Code, import customs duties and taxes are calculated in respect of goods, manufactured (received) from foreign goods placed under the customs procedure of a free warehouse. In this case, for the calculation of import customs duties and taxes, the rates of import customs duties and taxes effective on the day of registration by the customs authority of the declaration for goods submitted for placement under the customs procedures specified in subitems 1, 5, 7, 10 and 14 of paragraph 2 of Article 127 of this Code are applied. The basis for calculating import customs duties at the ad valorem rate in this case is the estimated value of goods manufactured (obtained) from foreign goods placed under the customs procedure of a free warehouse, the procedure for determining which is established by the Commission.
3. Upon completion of the free warehouse customs procedure by placing goods manufactured (obtained) from foreign goods placed under the free warehouse customs procedure under customs procedures in accordance with paragraph 10 of Article 215 of this Code, import customs duties and taxes shall be calculated in respect of goods manufactured (obtained) from foreign goods placed under the free warehouse customs procedure. the warehouse. In this case, the rates of import customs duties and taxes effective on the day of registration by the customs authority of the goods declaration submitted for placing goods under the customs procedures specified in subitems 1, 5, 7, 10 and 14 of paragraph 2 of Article 127 of this Code shall be applied to calculate import customs duties and taxes.
4. If, in order to calculate import customs duties, taxes, special, anti-dumping, countervailing duties in the cases specified in paragraphs 1-3 of this article, it is required to convert a foreign currency into the currency of a member State, such recalculation shall be carried out at the exchange rate effective on the day of application of the rates of import customs duties, taxes, special, anti-dumping and countervailing duties, established for each case.
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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