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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last calendar day of each month of provision of services and the last day of provision of services – if the term of the agreement exceeds one month;
last calendar day of the month, when provision of services is started, and (or) the day of completing of provision of services – if the term of the agreement does not exceed one month.
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В июле 2018 года наибольшее количество обращений пользователей Mondaq по вопросам коммерческого права получила GRATA International (Россия).
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3 июля 2018 года, в отеле Ritz Carlton Astana под председательством Премьер-министра Республики Казахстан Бакытжана Сагинтаева прошел круглый стол по глобальным инвестициям.
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