Nowadays, there is an increase in activity of customs authorities of the Republic of Kazakhstan within post-customs control, through performance of on-site customs audits of customs applicants.

As a rule, in the course of audits customs authorities check the correctness of customs cost determination for the imported goods, definitions of HS code and, respectively, rates of customs duties, and also about observance of conditions of the procedures such as temporary import, processing in the customs territory, the free economic zone, etc. that calls amounts of taxes and customs duties into question in case of customs registration. Customs audits can result in additional charge of tax amount and custom duties; also it could result in a fine or penalties, which can be objected by companies.

The complexity of customs disputes consists, in our view, in specific nature of the branch of the law, dimension of the customs legislation, which is subject to frequent changes, imperfection of norms and lack of a uniform and consecutive practice of their application by customs authorities.

GRATA Law Firm’s experience in disputes with state authorities regarding, in particular, performance of fiscal obligations, allows us to objectively estimate legitimacy of application by customs authorities of norms of the customs and tax legislation and validity of the additional charges of the amounts of taxes and duties, as well as to protect interests of companies before customs authorities in judicial instances.

GRATA is glad to offer services in all categories of customs disputes:

  • representation and protection of interests when appealing results of customs audits: notices of the additionally charged amounts of taxes, customs duties and fines, in particular:
  • disputes on the correctness of determination by a customs applicant of customs cost of goods;
  • disputes on the correctness of determination by a customs applicant of the product classification by HS code; 
  • disputes on the legitimacy of application of benefits on VAT for import and the customs duties;
  • disputes on observance of conditions of customs procedures such as temporary import, processing in the customs territory, etc.;
  • representation of interests during administrative proceedings and the appeal of resolutions of customs authorities about imposing of official penalties;
  • appeal of other actions or omissions, as well as conclusions of customs authorities.
  • successful appeal in court of additionally charged amounts of customs payments, duties and VAT for import of 95 mln Tenge with respect to a mining company;
  • successful protection of interests of a FMCG company in courts in appealing the results of customs audit regarding royalty inclusion into the customs cost of the goods for the amount of over 1 bln Tenge;
  • representation of interests of a brewery in courts in appealing the actions of customs authorities on refusal in offset of earlier paid amounts in the account of the forthcoming payments;
  • successful representation and protection of interests of an uranium company in customs authorities of Kazakhstan on the correctness of calculation of customs payments, customs duties and VAT for amount of 80 mln. Tenge.

 

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14.12.2018

EBRD will support development of national capital market in Uzbekistan

The EBRD supports the development and strengthening of local capital markets within the framework of the current reform program of Uzbekistan to ensure openness of the economy.

07.12.2018

GDPR: когда контроллерам и операторам персональных данных необходимо назначать представителей в ЕС

Требования Общего регламента по защите данных (General Data Protection Regulation) (далее - «Регламент» или «GDPR»), вступившего в силу с 25 мая 2018 г., применяются согласно его статье 3 (2) в том числе к контроллерам и операторам персональных данных, не учрежденным в ЕС, если они обрабатывают персональные данные субъектов персональных данных (физических лиц) находящихся в ЕС

06.12.2018

Yerzhan Yessimkhanov has been named among the best real estate lawyers in Who’s Who Legal 2018

We are proud to announce that Yerzhan Yessimkhanov, partner and head of GRATA International’s Real Estate, Construction & Insfrastructure, Telecommunications & Transport departments, has been named among the best real estate lawyers in the world and featured in WWL 2018: Real Estate for the second consecutive year. 

05.12.2018

Chambers&Partners Asia-Pacific 2019 released

GRATA International has cemented its position as one of the leading firms in Central Asia and Caspian region, following the release of major international legal rating Chambers&Partners Asia-Pacific 2019. GRATA International has secured a ranking in Azerbaijan, Kazakhstan, Kyrgyzstan, Tajikistan and Uzbekistan.

05.12.2018

Общий регламент ЕС по защите данных (GDPR): территориальное действие

Общий регламент по защите данных (General Data Protection Regulation), принятый Европейским парламентом 17 декабря 2015 г. (далее - «Регламент» или «GDPR») вступил в силу с 25 мая 2018 г.

27.11.2018

GRATA International выступит на Саммите Лидеров Рынка Инфраструктурных Проектов

11 декабря 2018 г. пройдет Саммит Лидеров Рынка Инфраструктурных Проектов в г. Москва, Россия.

26.11.2018

Yerzhan Yessimkhanov was a speaker at the CLF 2018 Forum

On 23 November 2018, Yerzhan Yessimkhanov, Partner of the GRATA International law firm, spoke at the CLF 2018 Forum on Construction Regulation.

16.11.2018

Partners of GRATA International were speakers at the XIII Kazakhstan Forum of Corporate Lawyers

On 8-9 November 2018, the XIII Kazakhstan Forum of Corporate Lawyers was held in Almaty.

21.11.2018

Simplifications for small and medium sized companies

On November 9, the Parliament passed a package of changes introducing simplifications in tax and business law aimed for entrepreneurs. 

21.11.2018

Act on 9% CIT rate

On November 14, President Andrzej Duda endorsed an act introducing 9% rate of corporate income tax (CIT) for small businesses as well as certain changes regarding tax deductible costs in case of acquisition and exploitation of passenger cars by companies.

 

21.11.2018

Possibility of conducting a business activity despite the death of the owner

On November 25 the provisions will come into force that will allow businesses to continue operations despite the death of the enterprise’s owner. 

16.11.2018

Партнеры GRATA International выступили на XIII Казахстанском форуме корпоративных юристов

8-9 ноября 2018 г. состоялся XIII Казахстанский форум корпоративных юристов в г. Алматы.

15.11.2018

GRATA International в рейтинге Asialaw Profiles 2019

В очередной раз GRATA International получила высокую оценку от Asialaw profiles, одного из ведущих справочников по лучшим юридическим фирмам в Азиатско-Тихоокеанском регионе.

15.11.2018

GRATA International ranked in Asialaw Profiles 2019

For another consecutive year GRATA International received high appraisals from Asialaw profiles, one of
the leading legal guides to top law firms and practitioners in Asia-Pacific.

14.11.2018

Natural monopolies in Kazakhstan: The right time to invest?

The importance of the so-called natural monopolies in Kazakhstan can be seen in the fact that some of Kazakhstan’s largest and most powerful corporate empires, such as the KEGOC (national transmission grid operator) and KTZ (national railway company), are officially subject to natural monopoly regulation.

09.11.2018

Санкции России в отношении украинских юридических и физических лиц

22 октября 2018 г. Президент Российской Федерации подписал Указ № 592 "О применении специальных экономических мер в связи с недружественными действиями Украины в отношении граждан и юридических лиц Российской Федерации", согласно которому федеральным органам государственной власти, органам государственной власти субъектов Российской Федерации, иным государственным органам, органам местного самоуправления, организациям и физическим лицам, находящимся под юрисдикцией России, необходимо в своей деятельности исходить из того, что со дня вступления данного Указа в отношении отдельных физических и юридических лиц, определенных Правительством РФ, применяются специальные экономические меры.

09.11.2018

Russian sanctions against Ukrainian nationals and legal entities

On 22 October 2018, the President of the Russian Federation signed Decree No. 592 "On the application of special economic measures in connection with the unfriendly actions of Ukraine in relation to citizens and legal entities of the Russian Federation", according to which the federal government bodies, local authorities, organizations and individuals under the jurisdiction of Russia need in their activities to proceed from the fact that from the date of entry into force of this Decree special economic measures are applied in respect of certain individuals and entities identified by the Government of the Russian Federation.

GRATA International ranked across several jurisdictions in ILFR1000 2019

IFLR1000 has released its 2019 rankings identifying leading firms and lawyers worldwide.

GRATA International has been ranked in 7 jurisdictions in Europe and Asia: Azerbaijan, Belarus, Kazakhstan, Kyrgyzstan, Mongolia, Tajikistan, and Uzbekistan. IFLR1000 paid special attention to GRATA’s wide geographical coverage in Central Asia and Eastern Europe.

06.11.2018

Executive Director of GRATA International Association was on an official visit to Kazakhstan

Dmitri Papadopoulos, Executive Director of GRATA International Association - a Swiss Verein, was on an official visit to Almaty on 5 November 2018. 

02.11.2018

GRATA International became a Swiss Verein

We are happy to announce that we have now become GRATA International Association - a Swiss Verein registered in Switzerland.

30.10.2018

Partner Shaimerden Chikanayev - Member of the Almaty City Bar Association

After successfully passing the exam and obtaining an advocate license, Shaimerden Chikanayev joined the Almaty City Bar and received the status of an advocate, granting him the right to protect the interests of his clients now not only in civil but also in criminal and administrative matters.

29.10.2018

Yerzhan Yessimkhanov gave a presentation at the trading session organised for Malaysian companies

Yerzhan Yessimkhanov, Partner of GRATA International, gave a presentation at the trading session organised by the Malaysian Embassy in Kazakhstan for Malaysian companies interested in entering the Kazakhstani market.

26.10.2018

How to register a business in Astana International Financial Centre

The Astana International Financial Centre (AIFC) was launched on the 5 July 2018. It is a financial hub located in Astana, Kazakhstan. The aims of AIFC are to attract investment and bring in clients from Asia, Europe and the Middle East.

23.10.2018

GRATA Azerbaijan participated at the Joint AmCham/BCC Career Fair

On 5 October 2018 Joint AmCham/BCC Career Fair was held in Baku, Azerbaijan. 
 


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Assel Ilyasova

Partner, Head of Tax Law Department

Almaty

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