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The Code of the Republic of Kazakhstan
«On Customs Affairs in the Republic of Kazakhstan»
(June 30, 2010. № 296-IV, has been amended for the 2012)
This Code defines the legal, economic and organizational principles of customs activity in the Republic of Kazakhstan and is aimed at the protection of the sovereignty and economic security of the Republic of Kazakhstan, enhancing the relationships between Kazakhstan’s economy within the world economic systems and the liberalization of international economic activity.
GENERAL PART
SECTION 1. GENERAL PROVISIONS
Chapter 1. BASIC PROVISIONS
Article 1. Customs Affairs (Regulation) in the Republic of Kazakhstan
1. Regulation of relations in the territory of the Republic of Kazakhstan as part of the territory of the Customs Union, where the Republic of Kazakhstan has exclusive jurisdiction with regard to transportation of goods through the customs border of the Customs Union, their transportation through the single customs territory of the Customs Union under the customs control, the temporary storage, customs declaring, issuing and use in accordance with the customs procedures, carrying out customs control, payment of customs duties and customs taxes, as well as the relations of power between customs bodies and entities exercising the right to possession, exploitation and disposal of mentioned goods, shall be carried on according to the customs affairs (regulations) in the Republic of Kazakhstan.
2. Customs regulations in the Republic of Kazakhstan shall be carried out in accordance with the customs legislation of the Customs Union, and where it is not regulated by such legislation, it shall be carried out in accordance with the legislation of the Republic of Kazakhstan.
3. The customs affairs sphere is the area of public administration in the implementation of customs.
Article 2. Management in the Customs Issues
1. The authorized body in the customs issues shall carry out direct supervision in customs issues.
2. The authorized body in the customs issues in accordance with the customs legislation of the Customs Union and (or) legislation of the Republic of Kazakhstan:
1) shall conduct customs policy in the Republic of Kazakhstan;
2) shall work out and confirm the normative legal acts specified by this Code;
3) shall carry out management of the customs bodies;
4) shall determine the power of the government agencies that fall within its jurisdiction;
5) shall generate and create informational systems, communications systems and data link systems, technical equipment of customs control, as well as information security products;
6) shall make decisions regarding the registry of bodies who may carry out activity in the customs affair sphere;
7) shall carry out customs administration;
8) shall carry out customs control of the transfer of goods and the means of transport through the customs border of the Customs Union;
9) shall inform participants of foreign economic and other activities in the region of the customs affairs, of any amendments or supplements to the customs legislation of the Customs Union and (or) the Republic of Kazakhstan, in a regular and timely manner;
10) shall administer customs statistics;
11) shall exercise other powers provided by this Code, by other statutes of the Republic of Kazakhstan, by acts of the President of the Republic of Kazakhstan and of the Government of the Republic of Kazakhstan.
Article 3. Customs Legislation of the Republic of Kazakhstan
1. Customs legislation of the Republic of Kazakhstan shall be based on the Constitution of the Republic of Kazakhstan and shall consist of:
1) this Code;
2) the normative legal acts, the adoption of which is provided for by this Code. In the event that an international agreement ratified by the Republic of Kazakhstan provides for regulations other than those stipulated by this Code, then the regulations of the international agreement shall apply.
2. The measures of customs tariff regulations, prohibitions and restrictions, customs and tax legislation of the Republic of Kazakhstan effective on the day of registration of tax declaration or other tax documents, shall be applied in the region of the customs affairs, unless otherwise specified by this Code.
3. With respect to goods and means of transport crossing the customs border of the Republic of Kazakhstan, and where there is an infringement of the requirements stipulated by the customs legislation of the Republic of Kazakhstan, customs and tax legislation of the Republic of Kazakhstan shall be applied, as well as measures of customs tariff regulations, prohibitions and restrictions effective on the date of actual conveyance of goods and means of transport across the customs border of the Customs Union, unless otherwise specified by this Code.
If the day of the actual crossing of the customs borders of the Customs Union by the goods isn't established, the customs and tax legislation of the Republic of Kazakhstan, the measures of customs and tariff regulation, the prohibitions and restrictions operating on the day that the violation of established requirements is identified shall be applied.
Article 4. Basic Terms Used in This Code
1. Basic terms used in this Code are as follows:
1) accident - incident of a technical, technological or other character, harmful in its consequences, which took place involving vehicles and (or) other goods placed under customs control, having led to changes in quantity and (or) quality not provided by the customs legislation of the Customs Union and (or) the legislation of the Republic of Kazakhstan, which have not been produced by intentional actions of the proprietor and (or) the person owning the goods at the moment of these changes, with the exception of natural changes given normal conditions of transportation, storage and use (exploitation), as well as those extraordinary and unavoidable changes in the stated conditions and circumstances (force majeure);
2) declarant - person declaring the goods or in the name of whom the goods are being declared;
3) goods for personal use - goods intended for the personal, family, home and other needs of physical persons not related to entrepreneurial activity, transported through the customs border in an accompanied or unaccompanied baggage, as an international mailing or by other means;
4) customs body of departure - customs body and (or) other customs body of the Member-State of the Customs Union, which performs the customs operations related to the submission of goods for the customs procedure of customs transit;
5) customs duty - compulsory payment collected by customs bodies in relation to the transportation of goods through the customs border of the Customs Union;
6) general ensuring payment of customs payments and taxes - fulfillment of obligations with respect to payment of customs payments and taxes, effective in the period of time determined by this Code and covering the risks of carrying out the customs operations in the territory of the Republic of Kazakhstan;
7) ensuring payment of customs payments and taxes - methods of fulfilling the obligations with respect to payment of customs payments and taxes, established by customs legislation of the Customs Union and by this Code;
8) customs control - all operations or measures applied by customs bodies including a risk management system to ensure compliance with the customs legislation of the Customs Union and of the legislation of the Republic of Kazakhstan;
9) customs declaration - document composed in accordance with the established format, containing information on goods, on the chosen customs procedure and other peculiarities necessary for the release of goods;
10) customs infrastructure - buildings and construction intended for the functioning of customs bodies, as well as for the social services of customs officials;
11) import of goods into the customs territory of the Customs Union - committing actions related to crossing the customs border, as a result of which goods are transported into the customs territory of the Customs Union by any means, including their shipment as international mailing or with the help of pipeline transportation and power transmission lines;
12) export of goods from the customs territory of the Customs Union - committing actions, directed at the export of goods from the customs territory of the Customs Union by any means, including their shipment as international mailing or with the help of pipeline transportation and power transmission lines until an actual crossing of the customs border of the Customs Union occurs;
13) crossing of the customs border of the Customs Union - action of the person, departing from the customs territory of the Customs Union, arriving in the customs territory of the Customs Union, and (or) on being in the customs control zone, as well as the transportation of goods and the means of transport through the customs border of the Customs Union.
14) The Commission of the Customs Union - single institution which is the regulating body of the Customs Union;
15) person of the member state of the Customs Union - a physical person permanently residing in a member state of the Customs Union, including an individual entrepreneur who is registered in accordance with the legislation of the member state of the Customs Union, a legal person as well as a body which is not a legal person but which is established in accordance with the legislation of the member state of the Customs Union;
16) area of operations of the customs body - territory within which the customs body carries out customs control in respect of goods and vehicles of international transportation, which are under customs control;
17) customs procedure - a set of rules or operations defining, for customs purposes, the requirements and conditions of use and (or) disposal of goods in the customs territory of the Customs Union or outside it;
18) customs declaring - statement by the declarant to the customs body describing the goods selected for customs procedure and (or) other information necessary for release of goods;
19) customs documents - documents comprising exclusively for customs purposes;
20) customs operations - acts committed by persons and customs bodies in order to ensure compliance with customs legislation of the Customs Union and (or) the Republic of Kazakhstan;
21) customs payments - import and export customs duties and custom charges, which are payable to the state budget by a payer in accordance with this Code in view of the transportation of goods through the customs border of the Customs Union;
22) customs territory of the Customs Union - single customs territory of the Customs Union, which consists of the territories of the member states of the Customs Union, as well as exclusive economic zones and continental shelves of the member states of the Customs Union, artificial islands, installations, constructions and other object, in respect of which the member states of the Customs Union have exclusive jurisdiction;
23) Customs Code of the Customs Union - international normative legal act, accepted by the Agreement on the Customs Code of the Customs Union in Minsk on November 27, 2009;
24) customs border of the Customs Union - borders of the customs territory of the Customs Union, including those exclusive economic zones of the member states of the Customs Union, such as off-shore artificial islands, installations, constructions and other object, in respect of which the member states of the Customs Union have exceptional jurisdiction;
25) goods of the Customs Union - goods being located in the customs territory of the Customs Union, which are:
completely manufactured in the territories of the member states of the Customs Union;
imported into the customs territory of the Customs Union and have acquired the status of the goods of the Customs Union in accordance with this Code and (or) international treaties of the member states of the Customs Union;
manufactured in the territories of the member states of the Customs Union of the goods specified in the second and third indents of this sub-paragraph, and (or) foreign goods, and have acquired the status of the goods of the Customs Union in accordance with the Code and (or) international treaties of the member states of the Customs Union;
26) international treaties of the member states of the Customs Union - the international treaties constituting the contractual basis of the Customs Union;
27) customs representative - the legal entity of the Republic of Kazakhstan, which carries out customs operations in accordance with the customs legislation of the Customs Union on behalf of the declarant, by his order or by the order of another interested person;
28) person carrying out activity in the customs issues - legal entity included in the register of customs representatives; customs carriers; owners of temporary storage warehouses; the owners of free warehouses, and the owners of duty free shops;
29) commercial documents - invoices, specifications, shipping and packing lists and other documents used when carrying out foreign trade and other activities, as well as used to confirm the transactions involving the transportation of goods through the customs border of the Customs Union;
30) transport (conveyance) documents - bill of lading, invoice or other document confirming the existence of a contract for the carriage of goods and accompanying them in such transportation;
31) vehicles - a category of goods, including any water vessel, aircraft, road vehicles, trailers, semitrailers, railway vehicles (rolling stock, rolling stock unit) or containers with specified technical passports or technical log-books, duplicates, supplies and equipment, fuel and lubrication materials, cooling and other technical fluids contained in the fuel tanks, specified by their design if they are transported together with these vehicles;
32) Kazakhstani person - a citizen of the Republic of Kazakhstan; a stateless person, who has permanent residence in the Republic of Kazakhstan, an individual entrepreneur registered in the Republic of Kazakhstan in accordance with the legislation of the Republic of Kazakhstan, as well as a legal person established in compliance with the legislation of the Republic of Kazakhstan;
33) crimes and administrative offences - the crimes and the criminal prosecution which shall be carried out by customs bodies in accordance with the legislation of the Republic of Kazakhstan and administrative offences, for which in accordance with the legislation of the Republic of Kazakhstan customs bodies, an administrative process shall be maintained (implement production);
34) supplies - products which are:
necessary for the proper operation and maintenance of water vessels, aircraft and trains en route, or at point of stopover or parking, except for spare parts and equipment;
intended for consumption by passengers and crew members on board of sea-(river)- crafts, aircraft or by passengers and employees crews on trains, regardless of whether these stores are sold or not;
intended for sale to passengers and crew members on ships, inland vessels, «river-sea» vessels, hydrofoil vessels, aerostatic crafts and small vessels, including self-moving and dumb lighters and barges (further - water vessels), aircrafts or by staff and passengers in trains no matter whether these supplies are sold or not;
35) customs body of destination - the customs body and (or) other customs body of the member state of the Customs Union in the region of activity in which the place of delivery of goods is located, as established by the customs body of the departure location, or which completes the customs procedure of customs transit;
36) interested person - a person whose individual interests in respect of the goods are directly and personally affected by the decisions, actions (or inaction) of customs bodies;
37) checkpoint - area of the customs border of the Customs Union, situated in the territory of the Republic of Kazakhstan, with customs infrastructure located within the limits of railway, motorcar, sea or air service meant for passing persons, goods, and means of transport across the customs border of the Customs Union specified by the Government of the Republic of Kazakhstan and (or) international treaties of the Republic of Kazakhstan;
38) postal operator - a person of the Republic of Kazakhstan entitled to provide postal services in accordance with the relevant postal legislation of the Republic of Kazakhstan and the acts of the Universal Postal Union;
39) taxes - revenue tax and excise (excises) collected by customs bodies when importing goods into the customs territory of the Customs Union;
40) non-tariff regulation measures - a set of measures to regulate foreign trade of goods carried out by the introduction of quantitative and other restrictions and limitations of an economic nature that are set by international treaties of the Republic of Kazakhstan, the decisions of the Commission of the Customs Union and the normative legal acts of the Republic of Kazakhstan, adopted in accordance with international treaties of the Republic of Kazakhstan;
41) carrier - a person performing the carriage of goods and (or) passengers through the customs border of the Customs Union and (or) performing the carriage of goods under customs supervision within the customs territory of the Customs Union, or is responsible for the use of vehicles;
42) goods - any movable property conveyed across the customs border of the Customs Union, including the media, the currency of the member states of the Customs Union, securities, and (or) foreign exchange value, travelers checks, electric power and other forms of energy, and other movable things equated to movable property;
43) recipient of goods - person, specified in the shipping documents, to whom the carrier is obliged to deliver the goods under customs control;
44) movement of goods across the customs border - the importation of goods into the customs territory of the Customs Union or the export of goods from the customs territory of the Customs Union;
45) release of goods -action of the customs bodies which allows an interested person use of the goods according to the conditions of the declared customs procedure or according to the conditions established for those separates of goods which aren't subject to customs procedures according to this Code;
46) the illegal movement of goods across the customs border of the Customs Union - the movement of goods across the customs border of the Customs Union away from established locations or outside of business hours of customs bodies at these locations, or while concealed from customs control or with a false declaration or non-declaration of goods, or using documents containing inaccurate information about products, and (or) the use of fraudulent information or information relating to other goods and means of identification, as well as attempts to facilitate such movement;
47) shipping documents - commercial and transportation documents for goods moving across the customs border of the Customs Union;
48) consignment of goods - goods, simultaneously presented to the customs body under one or several transportation documents and addressed to one recipient from a single consignor, as well as goods, transported under one postal waybill or relocated as the luggage by one person;
49) a person - physical and (or) legal person, as well as an organization that is not a legal entity, unless otherwise stated in this Code;
50) prohibitions and restrictions - a set of measures applied to goods crossing the customs border of the Customs Union, including non-tariff regulatory measures, measures affecting merchandise trade and enacted on the basis of the national interest, special kinds of prohibitions and restrictions of merchandise trade, and export control measures which include military products, technical regulations as well as sanitary-epidemiological, veterinary, quarantine, phytosanitary and radiation requirements, which are set by international treaties of the Republic of Kazakhstan, by the decisions of the Commission of the Customs Union and the normative legal acts of the Republic of Kazakhstan issued in accordance with international treaties of the Republic of Kazakhstan;
50-1) authorized legal entity - legal entity, determined by the Government of the Republic of Kazakhstan, in the context of limited sale of the payer’s property in possession;
51) international postal mailings - postal mailings accepted for transfer beyond the customs territory of the Customs Union, arriving to the customs territory of the Customs Union or travelling through this territory and accompanied by the documents provided by acts of the World Postal Union;
52) international transport vehicles - vehicles imported into the customs territory of the Customs Union or exported beyond its borders in order to start and (or) complete the international carriage of goods, passengers and (or) luggage, carrying them with special equipment designed for loading, unloading, handling and protection of goods, supplies, technical supplies and equipment, as well as spare parts and equipment for repair, maintenance or operation of the vehicle on passage;
53) conditional release - release of goods subject to restrictions on its use and disposal;
54) foreign goods - goods that are not goods of the Customs Union, as well as goods that have acquired the status of foreign goods in accordance with this Code;
55) foreign person - a person who is not a person of the member state of the Customs Union;
56) express cargo - goods being transported within the framework of rapid transit by any mode of transport with the use of electronic information systems for organization and transport tracking with the goal of delivering such goods to the recipient in accordance with the individual invoice within the minimal possible and (or) fixed term, with the exception of good, sent in the international mailings.
2. For the purposes of this Code, all other terms are used with the meanings defined by the applicable articles,
3. The terms of civil and other legislation of the Republic of Kazakhstan used in this Code shall apply in the same sense in which they are used in the corresponding industry legislation of the Republic of Kazakhstan, unless otherwise stipulated by this Code.
Article 5. Procedure for Calculation of a Term, Stipulated by Customs Legislation of Customs Union and (or) the Republic of Kazakhstan
1. A term, established by customs legislation of Customs Union and (or) the Republic of Kazakhstan, shall be determined by reference to a calendar date or a period of time, which is calculated by years, months, days and hours.
The term shall be determined also by referring to an event, or to an action which ought to be carried out.
2. If the special procedure for calculation of terms, to determine the beginning and the end of terms, by reference to a period of time is not established by the customs legislation of Customs Union or the Republic of Kazakhstan, the rules specified in the Paragraphs 3-8 of this Code shall be applied in the customs legislation of Customs Union or the Republic of Kazakhstan.
3. The period of a term, shall begin on the day following the calendar date or the happening of an event, by which its beginning is determined.
4. A term, calculated in years, shall expire on the corresponding day and month of the last year term.
5. A term, calculated in months, shall expire on the corresponding date of the last month of the term.
If the end of a term of calculating by months falls on a month in which there is no appropriate date, the term shall run off on the last day of such month.
6. If the last day of a term falls on a non-working day, the next working day shall be deemed to be the day of the end of the term.
7. If a term is established to carry out an action, it may be carried out until 23:59 of that last day.
However if this act must be carried out by an organization, the term shall expire at that time when the appropriate operations cease in this organization.
Written applications and notifications, delivered to the post operator until 23:59 of the last day of term, shall be deemed to be delivered on time.
8. If the term is calculated by working days, weekdays from Monday to Friday, which are not holidays, and are not otherwise declared as nonworking days in accordance with the legislation of the Republic of Kazakhstan do not fall shall be understood to be business (working) days.
If custom bodies are open on nonworking days in the places where goods are moving through the customs border, this nonworking day is deemed to be a working day for the purposes of calculating the term of carrying out customs operations by that customs body.
CHAPTER 2. THE CUSTOMS BODIES OF THE REPUBLIC OF KAZAKHSTAN
Article 6. The Customs Bodies System of the Republic of Kazakhstan
1. The customs bodies of the Republic of Kazakhstan (hereinafter referred to as - the customs bodies) shall mean state bodies which participate, within the limits of their authority, in pursuing customs policy and directly implementing customs activity in the Republic of Kazakhstan, as well as executing other functions stipulated by the legislative acts of the Republic of Kazakhstan.
2. The single system of customs bodies of the Republic of Kazakhstan shall consist of the following:
1) an authorized body on customs issues;
2) territorial subdivisions of the authorized body on customs issues in the regions (regions, cities of importance within the Republic, the capital), hereinafter referred to as - the territorial subdivisions of the authorized body on customs issues;
3) customs;
4) customs posts;
5) checkpoints at the customs border of the Customs Union;
6) specialized customs bodies.
3. Customs computation offices, customs laboratories, dog-handling, training, scientific and research and other specialized customs institutions, educational institutions of higher vocational and additional education, as well as state enterprises whose activity promotes the solution of the tasks imposed on the customs bodies in accordance with this Code, shall be established by decision of the Government of the Republic of Kazakhstan.
4. Customs bodies shall have the identification flag and identification sign of the customs bodies.
The description and the procedure for use of the identification flag and identification sign of the customs bodies shall be approved by the Government of the Republic of Kazakhstan.
5. The authorized body on customs issues shall develop a reporting system and a system of assessment of activity with priority given to the issues of crime prophylactic measures, security of constitutional rights and the freedom of the citizen, social and state interests, confidence on the part of population, with definition of mechanisms of external evaluation, given by the authorized bodies and the society, with introduction ranking score of the civic institution.
Article 7. Principles of Activity of the Customs Bodies
The activity of the customs bodies shall be based on the following principles:
1) lawfulness;
2) ensuring the right to defense and equality before the la, respect and observance of the rights of participants in foreign economic and other activity in the region of customs activity;
3) equality of all before the law;
4) transparency.
Article 8. The Basic Tasks of the Customs Bodies
The customs bodies shall carry out the following tasks in the customs territory of the Customs Union in order to:
1) assist realization of unified trade policy of Customs Union;
2) ensure performance of customs legislation of the Customs Union, customs legislation of the Republic of Kazakhstan and other legislation of the Republic of Kazakhstan, and oversee the performance of tasks which are imposed upon the customs bodies;
3) carry out customs operations and conduct customs control, particularly within the context of mutual administrative assistance;
4) levy customs payments and taxes, as well as special, antidumping and compensatory duties, control the correctness of their calculations and timeliness of payment, and take measures for their enforced recovery within the limits of their authority;
5) ensure, within the limits of their authority, observation of customs tariff regulation measures, prohibitions and restrictions concerning goods conveying across customs borders;
6) ensure, within the limits of their authority, observation of rights and legal interests in the area of customs regulation and create conditions for accelerating commodity circulation though the customs border of the Customs Union;
7) ensure, within the limits of their authority, the measures to protect national security of Member-States of the Customs Union, human life and health, animal and vegetal life, and the environment, as well as measures to counteract legitimization (laundering) of income taken by illegal means to finance terrorism when taking charge of movement of currency of the Member-States of the Customs Union, securities and (or) other currency valuables, travelers checks across the customs border of the Customs Union in accordance with the international agreement of member states of the Customs Union;
8) detect, warn and suppress crimes and administrative offences in accordance with the legislation of the Republic of Kazakhstan;
9) ensure protection of intellectual property rights in the customs territory of the Customs Union, within the limits of their authority;
10) maintain customs statistics;
11) participate in the development and realization of customs regulations in the Republic of Kazakhstan;
12) ensure, within the limits of their authority, the sovereignty and economic security of the Republic of Kazakhstan;
13) implement and develop customs declaration procedures, customs controls, as well as creating conditions to simplify the customs operations relating to goods and means of transport, when moving across the customs borders of the Customs Union;
14) exercise customs control after releasing goods, as well as take actions to collect debt;
15) ensure implementation of international agreements of the Republic of Kazakhstan and take part in framing the international agreements of the Republic of Kazakhstan in the region of customs affairs;
16) take part in realization of single budget policy, development of material and the technical and social base of customs bodies;
17) exercise radiation control at checkpoints across the customs border of the Customs Union;
18) exercise transport and quarantine control in the automobile border checkpoints of the Customs Union;
19) coordinate veterinary sanitation control agencies and plant quarantine control in the automobile border checkpoints of the Customs Union;
20) cooperate with the customs agencies and other agencies of international states and international organizations in accordance with the international agreements of the Republic of Kazakhstan;
21) implement other tasks, as specified by this Code.
Article 9. Rights of the Customs Bodies
The customs bodies shall be entitled to:
1) request and receive necessary information, documents and data relevant to customs activity from state bodies of the Republic of Kazakhstan and bodies of foreign states, declarants, persons, and verified persons carrying out activity in the region of customs control;
2) engage specialists of different branches of human knowledge when carrying out customs control;
3) stop means of transport, as well as forcibly return marine and aerial vehicles leaving customs territory of the Customs Union without the permission of customs bodies;
4) bring suits in courts in compliance with the legislation of the Republic of Kazakhstan;
5) in compliance with the legislation of the Republic of Kazakhstan, detain and deliver to official premises of customs or law-enforcement bodies of the Republic of Kazakhstan persons who have committed offences or are suspected of committing an offence in the sphere of customs affairs;
6) file documentation, make video and audio recordings, and film and photograph facts and events in compliance with the legislative acts of the Republic of Kazakhstan;
7) send official representatives of the customs bodies to foreign states in accordance with the international treaties of the Republic of Kazakhstan;
8) develop, set up and operate information systems, communication and data transmissions systems, technical means of customs control, and information security systems, in compliance with the legislation of the Republic of Kazakhstan;
9) purchase goods, including armaments, special technical and other materials, with the purpose of implementing the functions of the customs bodies in compliance with the legislation of the Republic of Kazakhstan.
10) use physical force, special equipment and firearms in accordance with the legislation of the Republic of Kazakhstan;
11) exercise investigative activities in accordance with the Law of the Republic of Kazakhstan «On Operative Detection Activities»;
12) draw up reports on administrative offences under the Code of the Republic of Kazakhstan on Administrative Offences;
13) examine cases of administrative offences in the customs sphere and impose administrative penalties, as specified by the Code of the Republic of Kazakhstan concerning administrative offences;
14) perform other rights as specified by this Code, other laws of the Republic of Kazakhstan, acts of the President of the Republic of Kazakhstan and the Government of the Republic of Kazakhstan.
Article 10. Duties of the Customs Bodies
1. The customs bodies shall be obligated to:
1) observe the legal rights of participants in foreign economic and other activity in the region of customs activity, and to protect the interests of the state;
2) consider appeals concerning the decisions and actions (or inaction) of a subordinate customs body and customs officials with respect to orders and terms, established by the legislation of the Republic of Kazakhstan;
3) facilitate external trade by way of creating conditions, promoting the accelerated turnover of goods across the customs border of the Customs Union;
4) exercise customs control over conveyance of goods and means of transport across the customs border of the Customs Union;
5) prosecute an inquiry on cases of violations in the sphere of customs activity in accordance with the procedure provided for by the criminal-procedural legislation of the Republic of Kazakhstan;
6) provide assistance, within the limits of their authority, to declarants and participants in foreign economic and other activities when exercising their rights;
