Biringai Tereze

SINGLE WINDOW OF THE REPUBLIC OF KAZAKHSTAN
FOR EXPORT - IMPORT OPERATIONS

Self-Register Online Training

Procedure for registration of a Duty-Free Shop

Conditions for registering

1. The conditions for the inclusion of a legal entity claiming to operate as a owner of a duty-free shop in the register of owners of duty-free shops are:
1) ownership, economic management, operational management or rental of facilities and (or) premises ( parts of the premises), intended for use as a duty-free shop and meeting the following requirements: the sales area must be located outside the place designated for the production of tamo on the territory of the duty-free shop there should be places intended for trading, as well as separate fenced places intended for carrying out operations to ensure the safety of goods and the preparation of goods for sale (opening the packaging, exemption from packaging and others); < br /> 2) availability of registration documents or permits for retail trade in cases stipulated by the legislation of the Republic of Kazakhstan;
3) absence on the day of appeal to the territory 4) the absence of facts of attraction during one year prior to the day of the appeal to the customs authority to administrative liability in accordance with the customs authoritys unfulfilled duty to pay customs duties, taxes, special, antidumping, countervailing duties; in accordance with Articles 528, 532, 535, 538, 544, 551 and 555 of the Code of Administrative Offenses of the Republic of Kazakhstan;
5) for duty-free shops provided for the sale of goods to persons referred to in subparagraph 4) paragraph 2 of Article 324 of this Code, additional conditions for inclusion in the relevant register shall be established by the authorized body in coordination with the authorized body in the sphere of foreign policy;
6) availability of an agreement (agreement) on the use of the information system of electronic invoices.
2 . If structures and (or) premises (parts of premises) are leased on the day of filing an application for inclusion in the register of owners of duty-free shops, a lease agreement for such structures and (or) premises (parts of premises) must be concluded for a period of at least six months.

Terms for rendering services

The application is reviewed by the territorial customs authority, in whose zone of activity a duty-free shop is established, within ten working days from the date of its registration with the territorial customs authority. The decision to include in the register of owners of duty-free shops is drawn up by order of the head of the territorial customs authority or his deputy, or deputy head of the territorial customs authority, and enters into force on the day the order is accepted. The decision to refuse to be included in the register of owners of duty-free shops is made in cases of non-submission of the documents specified in clause 3 of the article or if the applicant does not comply with the conditions established by article 524 of the Code.

Service provider

State Revenue Department of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan

Application

The application form for inclusion in the register of owners of temporary storage warehouses was approved by Order No. 87 of the Minister of Finance of the Republic of Kazakhstan dated January 30, 2018 "On Approval of Application Forms Provided by the Code of the Republic of Kazakhstan dated December 26, 2017" On Customs Regulation in the Republic of Kazakhstan". (Reference: http://www.adilet.zan.kz/rus/docs/V1800016368).

Standard of state service

Approved by Order No. 284 of the Minister of Finance of the Republic of Kazakhstan dated April 27, 2015 "On Approval of Standards of Public Services Rendered by State Revenue Authorities of the Republic of Kazakhstan" (Appendix 48)

Legal regulation

1. The Code of the Republic of Kazakhstan of December 26, 2017 "On Customs Regulation in the Republic of Kazakhstan";
2. Order of the Minister of Finance of the Republic of Kazakhstan dated January 30, 2018 No. 87 "On approval of application forms provided for by the Code of the Republic of Kazakhstan dated December 26, 2017" On customs regulation in the Republic of Kazakhstan"
3. Order of the Minister of Finance of the Republic of Kazakhstan dated April 27, 2015 No. 284 "On the approval of standards of public services provided by the state revenue authorities of the Republic of Kazakhstan";
4. Order of the Minister of Finance of the Republic of Kazakhstan dated February 19, 2018 No. 232 "On approval of additional conditions for inclusion in the register of duty-free shop owners".
5. Order of the Minister of Finance of the Republic of Kazakhstan dated February 23, 2018 No. 280 "On some issues of temporary customs control zones, temporary storage facilities and duty-free shops"

Additional information

The official of the territorial customs authority shall perform customs inspection of the premises and territories of the applicant in accordance with paragraph 3 of Article 415 of the Code for compliance with the requirements specified in subparagraph 1) of paragraph 1 of Article 524 of the Code. When conducting a customs inspection of premises and territories, the applicant submits to the official of the territorial customs authority copies of the following documents with the presentation of originals:
1) confirming the right to own, use and (or) dispose of facilities and use as a duty-free shop;
2) registration documents or permits for retail trade, if the obligation to obtain them is provided for by the legislation of the Republic of Kazakhstan.
At the same time, copies of the submitted documents are attached to the act of customs inspection of premises and territories, which remains in the territorial customs authority. At the end of the customs inspection of the premises and the territory, one copy of the act of customs inspection of the premises and territories is presented to the legal entity.