Article 54. The emergence and termination of the obligation to pay customs duties and taxes. Cases when customs duties and taxes are not paid by the Customs Code of the Eurasian Economic Union
1. The obligation to pay customs duties and taxes arises in accordance with the articles 56, 91, 97, 103, 136, 137, 141, 153, 162, 174, 185, 198, 208, 216, 225, 232, 241, 247, paragraph 4 of Article 277, articles 279, 280, 284, 288, 295, 309, paragraph 14 of Article 3096 and Article 3097 of this Code, as well as upon the occurrence of circumstances determined in accordance with Article 254 of this Code by the Commission and the legislation of the Member States in cases provided for by the Commission.
2. The obligation to pay customs duties and taxes is terminated:
1) upon the occurrence of circumstances and in compliance with the conditions related to the termination of the obligation to pay customs duties and taxes provided for in Articles 56, 91, 97, 103, 136, 137, 141, 153, 162, 174, 185, 198, 208, 216, 225, 232, 241, 247, by item 4 articles 277, articles 279, 280, 284, 288, 295, 309, paragraph 15 of Article 3096 and Article 3097 of this Code;
2) upon the occurrence of circumstances determined in accordance with Article 254 of this Code by the Commission and the legislation of the Member States in the cases provided for by the Commission;
3) in the cases specified in paragraph 4 of Article 55 and the second paragraph of paragraph 3 of Article 68 of this Code;
4) in the event that measures to collect customs duties and taxes are not taken in accordance with subparagraph 4 of paragraph 4 of Article 68 of this Code in respect of the amount of customs duties and taxes recognized as uncollectible in accordance with the legislation of the Member States.
3. The Commission has the right to determine the circumstances in which the obligation to pay customs duties and taxes ceases in cases where, in respect of the same goods, the obligation to pay customs duties and taxes arose from different persons, under different circumstances and (or) repeatedly, including in the case when the obligation to pay customs duties, taxes originated in one Member State, and the circumstances in which the obligation to pay customs duties and taxes ceases occurred in another Member State., as well as the procedure for interaction of customs authorities to confirm the occurrence of such circumstances.
4. Customs duties and taxes are not paid:
1) in respect of goods placed (placed) under a customs procedure, the conditions of placement under which do not provide for the payment of customs duties and taxes, until the completion or termination of such a customs procedure and subject to the conditions of use of these goods in accordance with such a customs procedure;
2) in respect of certain categories of goods that are not subject to customs procedures in accordance with paragraph 4 of Article 272 and paragraph 2 of Article 281 of this Code, subject to the conditions of their use established by this Code for these categories of goods.;
3) in respect of goods placed (placed) under the customs procedure of temporary import (admission) with the application of benefits for the payment of import customs duties in the form of exemption from payment of import customs duties and tax benefits, until the completion or termination of such customs procedure, subject to the conditions for granting such benefits, when using goods for the purposes of, corresponding to the conditions for granting benefits, subject to restrictions on the use and (or) disposal of such goods, as well as subject to the conditions of use of such goods in accordance with such a customs procedure, except in cases where the declarant refuses such benefits.;
4) in respect of goods placed (placed) under the customs procedure of release for domestic consumption with the application of benefits for the payment of import customs duties in the form of exemption from payment of import customs duties and tax benefits associated with restrictions on the use and (or) disposal of these goods, subject to the conditions for granting such benefits, if the use of goods for purposes that comply with the conditions for granting benefits, as well as subject to restrictions on the use and (or) disposal of such goods, except in cases where the declarant refuses such benefits.
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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