Article 280. The emergence and termination of the obligation to pay export customs duties in respect of temporarily exported (temporarily exported) vehicles of international transportation, the deadline for their payment and the calculation of the Customs Code of the Eurasian Economic Union
1. The obligation to pay export customs duties in respect of temporarily exported international transport vehicles that are goods of the Union arises for the declarant of such international transport vehicles from the moment the customs authority registers the vehicle declaration.
2. The obligation to pay export customs duties in respect of temporarily exported international transportation vehicles that are Union goods is terminated by the declarant of such international transportation vehicles upon the occurrence of the following circumstances:
1) re-entry into the customs territory of the Union of temporarily exported international transport vehicles;
2) placing temporarily exported international transportation vehicles under the customs procedure of export;
3) fulfillment of the obligation to pay export customs duties and (or) their collection in the amounts calculated and payable in accordance with paragraph 5 of this Article;
4) confiscation or conversion of temporarily exported international transport vehicles into the property (income) of a Member State in accordance with the legislation of that Member State;
5) the detention by the customs authority of temporarily exported international transportation vehicles in accordance with Chapter 51 of this Code - in respect of the obligation to pay export customs duties that arose prior to such detention;
6) placing for temporary storage or placement under one of the customs procedures temporarily exported international transportation vehicles 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 earlier The release of such temporarily exported international transport vehicles has not been carried out.
3. The obligation to pay export customs duties in respect of temporarily exported international transportation vehicles that are goods of the Union shall be fulfilled 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 export customs duties is considered to be:
1) in case of loss of temporarily exported international transport vehicles that are goods of the Union, the day of such loss, and if no such day has been established, the day of release of such goods as temporarily exported international transport vehicles;
2) in the case of transfer to a foreign person of ownership of temporarily exported international transportation vehicles that are goods of the Union, without placing such vehicles under the customs procedure of export in accordance with paragraph 5 of Article 276 of this Code - the day of such transfer, and if such day is not established - the day of release of such goods as temporarily exported international transportation vehicles.
5. Upon the occurrence of the circumstances specified in paragraph 4 of this Article, export customs duties shall be payable as if temporarily exported international transport vehicles were placed under the customs procedure for export without the application of benefits for the payment of export customs duties.
For the calculation of export customs duties, the rates of export customs duties effective on the day of registration of the vehicle declaration by the customs authority are applied.
If the customs authority does not have accurate information about the goods (nature, name, quantity, origin and (or) customs value), the basis for calculating export customs duties payable is determined on the basis of the information available to the customs authority, and the classification of goods is carried out taking into account the provisions of 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 level of a grouping with fewer than 10 characters, the highest of the export customs duty rates corresponding to the goods included in such a grouping is applied to calculate export customs duties.
When accurate information about goods is subsequently established, export customs duties are calculated based on such accurate information, and overpaid and/or overpaid amounts of export customs duties are refunded or unpaid amounts are collected in accordance with Chapters 10 and 11 of this Code.
6. In the case of the re-import into the customs territory of the Union of temporarily exported international transportation vehicles or the placement of such temporarily exported international transportation vehicles under the customs procedure of export after fulfilling the obligation to pay export customs duties and (or) their collection (in whole or in part) export customs duties paid and (or) collected in accordance with this are subject to refund in accordance with Chapter 10 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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