Kazakhstan’s customs legislation has its own specific features. Employees of the state revenue authorities conduct proceedings in cases of administrative offenses and bring persons to administrative liability in accordance with the Code of the Republic of Kazakhstan on Administrative Offenses (hereinafter referred to as the “Code”). Administrative liability for violations in the customs sphere is established under Chapter 29 of the Code, which begins with Article 521 and ends with Article 558. Cases are considered by officials of the state revenue authorities and by courts. Article 720 of the Code specifies the list of articles falling within the jurisdiction of the state revenue authorities.
The most common categories of violations:
- Violation of the procedure for customs declaration of goods — Article 535 of the Code. Violation by a declarant and/or customs representative of the procedure for customs declaration of goods, i.e. failure to comply with the requirements established by customs legislation regarding the completion of a customs declaration and the customs declaration of goods. This entails a warning; if the same act is committed repeatedly within one year after the imposition of an administrative penalty, it entails a fine of 25 MRP (monthly calculation indices).
- Failure to comply with the procedure for applying prohibitions and restrictions when moving goods and means of transport across the customs border of the Eurasian Economic Union — Article 545 of the Code. Moving goods and means of transport across the customs border of the Eurasian Economic Union in violation of prohibitions and restrictions established by the customs legislation of the Republic of Kazakhstan, or importing or exporting goods without the required licenses, certificates of conformity, or conclusions. This entails a fine of 15 MRP for individuals; 20 MRP for small businesses or non-profit organizations; 30 MRP for medium-sized businesses; and 50 MRP for large businesses, with or without confiscation of the goods and means of transport that are the direct предметs of the administrative offense.
- Failure to declare or inaccurate declaration of goods, cash, monetary instruments, and inaccurate provision of information in customs documents. The essence of the offense is failure to provide accurate information in the prescribed form, provision of false information about goods, their value, weight, HS code, country of origin, or selection of an incorrect customs procedure, as well as failure to declare cash or monetary instruments exceeding the permitted limits for transportation. The penalty depends on the relevant part of the article and the nature of the violation and may include a fine calculated as a percentage of the amount of unpaid customs duties and taxes.
How to avoid liability:
1. Seek advice in advance. Before importing commercial consignments of goods, vehicles, or equipment, contact the Department of State Revenues in the East Kazakhstan Region.
2. Declare everything honestly. Ignorance of the law does not exempt you from liability.
3. Voluntary disclosure. If you report the violation yourself before an inspection, this may be considered a mitigating circumstance.
Compliance with customs legislation is the key to conducting foreign economic activity without obstacles and protecting the country’s economic interests.
Features of Administrative Proceedings in the Customs Sphere
