PROBLEMSof Customs Management in the

CUSTOMS UNION

Common Customs Tariff

Comparison of arithmetic mean level of import duties: operated tariff (OT) and CCT

Kazakhstan

Russia CCT

Average level 6.2% 10.6% 10.6%

By manufactured goods 4.6% 9.4% 8.5%

By agricultural products 12.1% 15.1% 16.7%

Single Customs Tariff Regulation has been

introduced sinceJanuary 1, 2010

First stage of Customs Union functioning

in 2012 – 9.5 %

in 2013 up to

7.6 %

in 2014 up to

6.9 %

in 2015 up to

6 %.

The acting average rate of customs duty in KR makes

5.1 %.

The average level of rates on

obligations of KR to WTO is

7.5 %

After entering of Russia in

WTO IA “24.kg”: How the customs tariffs can be changed?

after Russia’s entry into WTO on an average the level of tariff shelter will gradually decrease by 3.5 %

РЕГИОНАЛЬНЫЙ ПРОЕКТ ПО ЛИБЕРАЛИЗАЦИИ ТОРГОВЛИ И ТАМОЖЕННОЙ РЕФОРМЕ (RTLC)

Kayrak MSAP

Zhana-Zhol MSAP

B. Konysbayeva MSAP

Khorgos MSAP

Korday MSAP

Syrym MSAP

Ganyushkino MSAP

Zhaysan MSAP

Lokot MSAP

Urlyu-Tyube MSAP

from July 1, 2011types of state control have been transferred from the Russian-Kyrgyz

border to the external borders of the Republic of Kazakhstan and Russian Federation.

Number of documents and structure of documents in case of import/transit of goods to/through the CU territory.

CUSTOMS LEGISLATION OF THE CUSTOMS UNION

The major document to observe the procedures of customs transit is the Transit Declaration (further – TD). The procedure of filling of TD has been approved by the Decision of the Customs Union Commission as of June 18, 2010 No.289.

Obligatory documents: - invoice for the transported goods;- Packing list;- consignment note which is a bill of lading, way-bill or other

documents, confirming availability of the agreement for transportation of goods and accompanying them during such transportation (CN, CMR, AIGTR);

For customs purposes it is required to make a separate

break-down for each type of goods

by the codes of goods,

by the number of goods (in units – piece, kg, grams,

liters, meters, etc.) ,

places, weight (gross, net),

same as in invoice, packing lists and other shipping

documents

Procedure of declaration of customs cost of goods

Procedure of correction of customs cost of goods

Effective from January 1, 2011

Procedure of control of customs cost of goods

Publication date of the CUC decision: 21.09.2010

Has been in effect in a month from the date of

official publication

• Decision of Customs Union Commission dated 20.09.2010 No. 376 On procedures of declaration, control and correction of customs cost of goods

Understatement of the customs cost of goods when declaring and motivating it by the fact that a full package of documents has been submitted (agreement, invoice, price list, payment documents and other documents justifying customs cost) by a participant of foreign economic activity

“Cost Control” Risk Management Systems (RMS)

Additional inspection on customs cost is assigned in case of signs of unreliability of the declared customs cost

Automatic organization of RMS of aggregate price information based on real declarations without participation of a man taking into account data bases of FCS and SCC of the Republic of Belarus is being used

Problems of data base correctness of electronic copies of declarations for goods in TAIS-2 for the analysis of the customs cost

Unreliable/incomplete filling by the customs applicants of the goods description in column 31 of DG according to the requirements of the Instruction on procedure of filling the declaration for goods

System Problems Influencing Implementation of Customs Cost Control

Information Policy Service and PR of NECK “Atameken”, 23 .01. 2012

In Kazakhstan, the RMS profiles are adjusted in such a way that about 80% of all cargos falls under additional inspection, whereas goods made in China are subject to 100% control.

As the practice shows, additional inspections are assigned almost for each supply of goods, and the importers have to pay customs payments for each supply individually in accordance with the price information organized by customs authorities.

Repeated requests of “Atameken” to bring RMS to its initial ideology – simplification of formalities for bona fide participants of FEA have led to nothing

Experts of “Atameken” and Kazakhstan’s entrepreneurs believe that the process of customs clearance has not been simplified with the introduction of RMS, but to the contrary has become more complicated and has increased multiply the red-tape and corruption..

Experts of “Atameken” are convinced that making the criteria of risk assessment as well as decision of control and risk management system itself available for foreign economic activity participants, the entrepreneurs could optimize the process of goods registration, decrease the contact with the customs employees, and consequently corruption developments.

«Контроль стоимости» Системы Управления Рисками

Where it is more profitable to make a customs clearance in the conditions of Customs Union – in Russia, Kazakhstan

VAT in Russia - 18 % in Kazakhstan - 12 %

services of the customs representative in Russia - in Kazakhstan -

VAT in Kyrgyzstan -

services of the customs BROKER in Kyrgyzstan -

Is it important for you TO BE INFORMED ABOUT THE PROBLEMS faced by FEA participants in Kazakhstan for the last 2 years – during formation and beginning of operation of the Customs Union

Will the problems in customs management in the conditions of the Customs Union influence your business as the additional real burden??? In other words, how does it all reflect on your business???

THANK YOU FOR ATTENTION