Article 289. Peculiarities of calculation and payment of import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods placed under the customs procedure of the free customs zone and goods manufactured (obtained) from goods placed under the customs procedure of the free customs zone, when they are placed under separate customs procedures of the Code on Customs Regulation in the Republic of Tajikistan Kazakhstan
1. When placing foreign goods placed under the customs procedure of a free customs zone and not subjected to processing operations, goods placed under the customs procedure of a free customs zone 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 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 the placement of goods under the customs procedure of the free customs zone, and in respect of goods whose release, when placed under the customs procedure of the free customs zone, 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 part two of this paragraph.
When equipment placed under the customs procedure of release for domestic consumption is placed under the customs procedure of a free customs zone, put into operation and used by a resident (participant, subject) of the FEZ to implement an agreement on activities in the territory of the FEZ, as well as goods placed under the customs procedure of a free customs zone in the territory of a port FEZ or logistics FEZ, The rates of import customs duties and taxes are applied for the calculation of import customs duties, taxes, special, anti-dumping, countervailing duties, 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 release for domestic consumption.
2. When placed under the customs procedures specified in the sub-paragraphs 1), 5), 7), 10) and 14) paragraph 2 of Article 207 of this Code, goods manufactured (obtained) from foreign goods placed under the customs procedure of a free customs zone:
1) subject to identification in the specified goods of foreign goods placed under the customs procedure of a free customs zone carried out in accordance with Article 286 of this Code, import customs duties, taxes, special, anti-dumping, countervailing duties are calculated in respect of foreign goods placed under the customs procedure of a free customs zone and used for the manufacture of goods manufactured by (received) from foreign goods placed under the customs procedure of the free customs zone. 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 the free customs zone are applied, and in respect of goods, the release of which is their placement under the customs procedure of the free customs zone 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 customs zone, identification of foreign goods placed under the customs procedure of a free customs zone in goods made (received) from foreign goods placed under the customs procedure of a free customs zone; the customs zone carried out in accordance with Article 286 of this Code, import customs duties and taxes are calculated in respect of goods, manufactured (obtained) from foreign goods placed under the customs procedure of the free customs zone. 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 the subparagraphs are applied. 1), 4), 5), 7), 10) and 14) paragraph 2 of Article 207 of this Code. 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 the free customs zone, the procedure for determining which is established by the Commission.
3. Upon completion of the customs procedure of the free customs zone by placing goods manufactured (obtained) from foreign goods placed under the customs procedure of the free customs zone under customs procedures in accordance with paragraphs 8 and 9 of Article 287 of this Code, import customs duties and taxes shall be calculated in respect of goods manufactured (obtained) from foreign goods. placed under the customs procedure of the free customs zone. 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 goods declaration submitted for placing goods under the customs procedures specified in the sub-paragraphs are applied. 1), 4), 5), 5), 10) and 14) paragraph 2 of Article 207 of this The Code.
4. If, in order to calculate import customs duties, taxes, special, anti-dumping, countervailing duties in the cases specified in paragraphs 1, 2 and 3 of this Article, it is required to convert a foreign currency into the national currency of the Republic of Kazakhstan, such recalculation shall be carried out at the exchange rate effective on the day of application of import customs duties and taxes, special, anti-dumping, countervailing duties, established for each case.
President
Republic of Kazakhstan
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