Specificsofcustomsvaluecontrolafter therelease ofgoods
When controlling the customs value of goods, customs authorities apply forms of customs control. One of them is a customs inspection.
According to paragraph 7 of Article 416 of the Code of the Republic of Kazakhstan "On Customs Regulation in the RK" (hereinafter - the Code), a customs inspection may be off-site and on-site.
A cameral customs inspection is conducted by studying and analyzing information contained in customs declarations and (or) commercial, transport, and other documents submitted by the audited person during performing customs operations and (or) at the request of customs authorities, documents and information from state bodies of the Republic of Kazakhstan, as well as other documents and information available to customs authorities concerning the audited person, including those resulting from applying the risk management system.
According to paragraph 3 of Article 417 of the Code, one of the grounds for conducting off-site customs inspection is the results of applying the risk management system. When conducting an off-site customs inspection on this ground, customs authorities send the audited person a Notice on the elimination of violations attached with a description of the identified violations (Annex 70) in the form established by Order No. 146 of the Minister of Finance of the Republic of Kazakhstan dated February 8, 2018, "On certain issues of tax and customs administration" (hereinafter - the Order).
According to paragraph 3-1 of Article 417 of the Code, the deadline for executing the Notice is twenty working days from the day following the date of delivery of such Notice to the audited person. A Notice is recognized as executed: in case of agreement with the specified violation - elimination of violations by paying customs duties and taxes and making amendments to the goods declaration; in case of disagreement - submitting an explanation in the form of an electronic document or on paper attached with supporting documents, including information declared in the analyzed goods declaration.
According to paragraph 3-3 of Article 417 of the Code, the customs authority, if it agrees with the explanations, notifies the audited person within 10 working days from the date of receipt of such explanation. If the Notice is recognized as not executed, the customs authority issues a Decision recognizing the notice as unexecuted (Annex 40-6) (hereinafter - the Decision) in the form established by the Order and sends or delivers it to the audited person no later than ten working days from the date the audited person submits the explanation and documents, and no later than two working days from the expiration date of the Notice execution period in cases where the audited person has not submitted explanations and documents. According to paragraph 3-4 of Article 417 of the Code, failure to execute the Notice within the established period entails suspending debit transactions on the payer's bank accounts in accordance with Article 125 of the Code.
According to paragraph 3-5 of Article 417 of the Code, the Notice and Decision may be appealed to the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan or in court. The Notice is appealed within the term of its execution, and the Decision is appealed within five working days from the date of its delivery, with a copy of the appeal sent to the customs authority.
