A customs representative bears liability in accordance with the Code of the Republic of Kazakhstan "On Administrative Offenses" for inaccurate customs declaration of goods (for example, inaccurate information about goods, the chosen customs procedure, customs value, or country of origin of goods, or declaration of other inaccurate information that provides grounds for exemption from customs payments, taxes, or underpayment of customs payments, taxes, special, anti-dumping, countervailing duties, or leads to non-fulfillment or improper fulfillment of the obligation to pay them) committed through their fault, provided that this action does not contain signs of a criminally punishable offense.
At the same time, the customs representative is not held liable in cases provided for by paragraph 3 of Article 150 of the Code of the Republic of Kazakhstan "On Customs Regulation in the RK" (hereinafter – the CR Code of the RK), and when violations are committed through the fault of the declarant (for example, the declarant submitted invalid documents, including forged ones and/or those containing deliberately false (untrue) information).
Additionally, in the event of customs operations being performed by a customs representative on behalf of the declarant, the customs representative bears joint and several liability with such declarant for the payment of customs duties, taxes, special, anti-dumping, countervailing duties, except for cases provided for by subparagraphs 1)-7) of paragraph 5 of Article 494 of the CR Code of the RK. |
