Article 296. Completion and termination of the free warehouse Customs procedure of the Customs Regulation Code in the Republic of Kazakhstan
1. The free warehouse customs procedure must be completed in the following cases::
1) termination of the operation of the free warehouse within six months from the date of termination of the operation of the free warehouse;
2) export of goods placed under the customs procedure of a free warehouse, goods manufactured (obtained) from goods placed under the customs procedure of a free warehouse from the territory of a free warehouse, except for the cases of export of such goods:
for the purposes specified in paragraph 4 of Article 294 of this Code;
for burial, neutralization, disposal or destruction in any other way in accordance with the legislation of the Republic of Kazakhstan, if such goods have lost their consumer properties and have become unsuitable for use in the capacity for which they are intended.;
3) transfer by the declarant of the rights of ownership, use and (or) disposal of goods placed under the free warehouse customs procedure and (or) goods manufactured (obtained) from goods placed under the free warehouse customs procedure to another person in accordance with paragraph 10 of this Article, except for the transfer of goods in the cases specified in paragraph 8 of Article 294 of this Code.
2. Upon completion of the free warehouse customs procedure, the declarant of the goods may be the person who was the declarant of the goods when they were placed under the free warehouse customs procedure.
3. Upon termination of the operation of a free warehouse, the effect of the customs procedure of a free warehouse is terminated by placing under the customs procedures provided for in this Code, with the exception of the customs procedure of customs transit, goods located in the territory of a free warehouse placed under the customs procedure of a free warehouse, goods manufactured (obtained) from goods placed under the customs procedure of a free warehouse, taking into account the following points 4 and 5 of this Article or is completed without being placed under customs procedures in accordance with paragraphs 7 and 9 of this Article.
If the free warehouse customs procedure is not completed in accordance with part one of this paragraph, this customs procedure shall expire upon the expiration of the period specified in subparagraph 1) of paragraph 1 of this Article, and the goods are detained by customs authorities in accordance with Chapter 52 of this Code.
4. For the export of goods from the territory of a free warehouse outside the customs territory of the Eurasian Economic Union, the free warehouse customs procedure ends with the placement of:
1) under the customs procedure of re-export:
foreign goods placed under the customs procedure of a free warehouse and exported from the territory of a free warehouse in unchanged condition, except for changes due to natural wear and tear, as well as changes due to natural loss under normal conditions of transportation (transportation) and (or) storage;
goods made (obtained) from foreign goods placed under the customs procedure of a free warehouse and not recognized in accordance with Article 299 of this Code as goods of the Eurasian Economic Union;
2) under the customs procedure of export:
goods of the Eurasian Economic Union placed under the customs procedure of a free warehouse;
goods made (obtained) from the goods of the Eurasian Economic Union;
goods manufactured (obtained) from foreign goods placed under the customs procedure of a free warehouse and recognized in accordance with Article 299 of this Code as goods of the Eurasian Economic Union.
5. For the export of goods from the territory of a free warehouse to the rest of the customs territory of the Eurasian Economic Union, the free warehouse customs procedure ends with the placement of:
1) under the customs procedures specified in the sub-paragraphs 1), 4), 5), 7), 10), 14), 15) and 16) paragraph 2 of Article 207 of this Code, foreign goods placed under the customs procedure of a free warehouse, exported from the territory of a free warehouse in an unchanged condition, except for changes due to natural wear and tear, as well as changes due to natural loss under normal conditions of transportation (transportation) and (or) storage, and goods made (obtained) from foreign goods placed under the customs procedure of a free warehouse, subject to paragraph 6 of this Article;
2) under the customs procedure of reimport:
goods of the Eurasian Economic Union placed under the customs procedure of a free warehouse that have remained unchanged, except for changes due to natural wear and tear, as well as changes due to natural loss under normal conditions of transportation (transportation) and (or) storage;
goods manufactured (obtained) exclusively from goods of the Eurasian Economic Union placed under the free warehouse customs procedure, including using goods of the Eurasian Economic Union not placed under the free warehouse customs procedure, upon termination of the free warehouse customs procedure for goods of the Eurasian Economic Union.
6. If the goods manufactured (obtained) from foreign goods placed under the customs procedure of a free warehouse include foreign goods subject to internal market protection measures, such goods may be placed under the customs procedures specified in sub-paragraphs for export from the territory of the free warehouse to the rest of the customs territory of the Eurasian Economic Union. 1) and 7) of paragraph 2 of Article 207 of this Code, subject to identification in these goods of foreign goods placed under the customs procedure of a free warehouse.
7. The operation of the customs procedure of a free warehouse is terminated without being placed under customs procedures in the case provided for in paragraph 9 of this Article, as well as in the following cases:
1) goods placed under the customs procedure of a free warehouse and goods made (obtained) from goods placed under the customs procedure of a free warehouse have lost their consumer properties and have become unsuitable for use in the capacity for which they are intended, including waste, are exported from the territory of a free warehouse or remain in the territory of a free warehouse for burial, neutralization, disposal or destruction in any other way in accordance with the legislation of the Republic of Kazakhstan, if there is a conclusion of the state environmental assessment on the possibility of such burial, neutralization, disposal or destruction in any other way. In this case, the free warehouse customs procedure ends with respect to a part of the goods placed under the free warehouse customs procedure corresponding to the number of goods buried, neutralized, disposed of or otherwise destroyed, and determined in accordance with the legislation of the Republic of Kazakhstan by providing a state environmental assessment opinion on the possibility of burial, neutralization, disposal or destruction in another way, which specifies the method and place of burial, neutralization, disposal, or other destruction. The issuance of an opinion on the possibility of burial, neutralization, disposal or other destruction of goods placed under the customs procedure of a free warehouse is carried out in accordance with the environmental legislation of the Republic of Kazakhstan.
The conclusion of a state environmental assessment is not required in cases where goods are irretrievably lost due to an accident or force majeure. To complete the customs procedure of a free warehouse in respect of such goods, documents must be submitted confirming the fact of irretrievable loss of goods due to an accident or force majeure.
The burial, neutralization, disposal or other destruction of goods placed under the customs procedure of a free warehouse shall be carried out within the time limits established by the customs authority based on the time required for the actual burial, neutralization, disposal or other destruction of these goods, the method and place of their burial, neutralization, disposal or other destruction, as well as subject to the deadlines specified in the conclusion of the state environmental assessment on the possibility of burial, neutralization, disposal or other destruction of goods, if there are such deadlines in it.
The goods are buried, neutralized, disposed of or otherwise destroyed at the expense of the declarant of the goods placed under the customs procedure of a free warehouse.
The burial, neutralization, disposal or other destruction of goods shall be carried out in the presence of a commission established by the customs authority in whose area of activity the burial, neutralization, disposal or other destruction is carried out, consisting of representatives of the customs authority, a territorial subdivision of the authorized body in the field of environmental protection and with the participation of the declarant. If necessary, the customs authority exercising control over goods placed under the customs procedure of a free warehouse has the right to involve specialists from other government agencies and independent experts.
After the actual burial, neutralization, disposal or other destruction of goods, an act of burial, neutralization, disposal or other destruction of goods is drawn up in a form approved by the authorized body, containing the following basic information:
date and place of burial, neutralization, disposal or other destruction of goods;
information about persons who were present at the burial, neutralization, disposal or other destruction of goods;
names of buried, neutralized, disposed of or otherwise destroyed goods, their quantity in units of measurement;
the method of burial, neutralization, disposal or other destruction of goods;
other information according to the form approved by the authorized body.
The act of burial, neutralization, disposal or other destruction of goods is certified by the signatures of all members of the commission and those present, and is drawn up in three copies: the first copy is kept at the customs authority; the second copy is transferred to the territorial subdivision of the authorized body in the field of environmental protection; the third copy remains with the declarant.
The fact of burial, neutralization, disposal or other destruction of goods is recorded using photographs and (or) video recordings, the results of which are attached to the act of burial, neutralization, disposal or other destruction of goods stored at the customs authority.
The customs procedure of a free warehouse ends with the actual burial, neutralization, disposal or other destruction of goods, taking into account the provisions of this subparagraph.;
2) the goods placed under the customs procedure of a free warehouse are destroyed and (or) irretrievably lost as a result of an accident or force majeure, or irretrievably lost as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, and the fact of such destruction or irretrievable loss is recognized by the customs authority in accordance with the procedure determined by the authorized body.
The procedure for completing the free warehouse customs procedure in this case is determined by the authorized body.;
3) full or partial consumption (consumption) of goods (production losses) placed under the customs procedure of a free warehouse, participating in or facilitating the manufacture (receipt) of goods irretrievably lost during the manufacture (receipt) of goods, ensuring production processes, maintenance and operation of equipment, machines and aggregates used in the territory of a free warehouse, and also for the construction of real estate.
In this case, goods placed under the customs procedure of a free warehouse, in the part corresponding to the number of production losses and determined in accordance with the technological process of processing goods placed under the customs procedure of a free warehouse, as well as their production technology, are subject to reflection in the reports submitted to the customs authority in accordance with subparagraph 4) paragraph 1 of Article 521 of this Code.
The procedure for completing the free warehouse customs procedure in the case provided for in this subparagraph shall be determined by the authorized body.
8. Upon termination of the operation of a free warehouse, the free warehouse customs procedure applies to goods placed under the free warehouse customs procedure and which are equipment put into operation and used by the owner of the free warehouse, or goods used by the owner of the free warehouse to create real estate in the territory of the free warehouse and which are an integral part of such real estate objects, placing the specified goods under customs procedures in accordance with the procedure determined by the authorized body.
These goods acquire the status of goods of the Eurasian Economic Union from the date of termination of the free warehouse customs procedure.
9. When the declarant transfers the rights of ownership, use and (or) disposal of 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 to another person, the effect of the customs procedure of a free warehouse is terminated in accordance with subparagraph 1) paragraph 5 of this article.
10. The termination of the free warehouse customs procedure upon liquidation of the owner of the free warehouse is carried out in accordance with the procedure determined by the authorized body.
President
Republic of Kazakhstan
© 2012. RSE na PHB "Institute of Legislation and Legal Information of the Republic of Kazakhstan" of the Ministry of Justice of the Republic of Kazakhstan
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