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Ст. 139 КЕДЕНДІК РЕТТЕУ ТУРАЛЫ 2017 жылғы 26 желтоқсандағы № 123-VІ ҚРЗ


Действующий с изменениями и дополнениями. Проверено 10.06.2021

ҚР КЕДЕНДІК РЕТТЕУ ТУРАЛЫ
139-бап. Арнайы, демпингке қарсы, өтемақы баждарын төлеу жөніндегі міндеттің орындалуын қамтамасыз ету

1. Арнайы, демпингке қарсы, өтемақы баждарын төлеу жөніндегі міндеттің орындалуы осы Кодекстің 194, 195 және 196-баптарында көзделген жағдайларда, сондай-ақ егер көрсетілген баптарға сәйкес өзгеше белгіленбесе, осы Кодекстің 223-бабы 1-тармағының 2) тармақшасына сәйкес Комиссия айқындаған жағдайларда қамтамасыз етіледі. 

Арнайы, демпингке қарсы, өтемақы баждарын төлеу жөніндегі міндетті орындау осы Кодексте кедендік баждарды, салықтарды төлеу жөніндегі міндеттің орындалуын қамтамасыз ету үшін көзделген тәсілдермен және тәртіппен қамтамасыз етіледі. 

2. Еуразиялық экономикалық одақта Одақ туралы шарттың 50-бабына сәйкес баждар түрінде ішкі нарықты қорғау шаралары енгізілген кезде мұндай баждарды төлеу жөніндегі міндеттің орындалуы осы Кодексте арнайы, демпингке қарсы, өтемақы баждарын төлеу жөніндегі міндеттің орындалуын осы Кодексте кедендік әкелу баждарын төлеу жөніндегі міндеттің орындалуын қамтамасыз ету үшін көзделген тәсілдермен және тәртіппен қамтамасыз ету көзделген жағдайларда қамтамасыз етіледі.  

3. Арнайы, демпингке қарсы, өтемақы баждарын төлеу жөніндегі міндеттің орындалуын қамтамасыз ету мөлшері осы бапқа сәйкес, арнайы, демпингке қарсы, өтемақы баждарын төлеу жөніндегі міндеттің орындалуы өзге мөлшерде қамтамасыз етілетін жағдайларды қоспағанда, тауарларды ішкі тұтыну үшін шығару кедендік рәсімімен орналастыру кезінде төленуге жататын арнайы, демпингке қарсы, өтемақы баждарының сомалары негізге алына отырып айқындалады. 

Егер арнайы, демпингке қарсы, өтемақы баждарын төлеу жөніндегі міндеттің орындалуын қамтамасыз ету мөлшерін айқындау кезінде тауарлар, олардың сипаты, атауы, саны, шығарылған жері және (немесе) кедендік құны туралы дәл ақпараттың болмауына орай арнайы, демпингке қарсы, өтемақы баждарының төленуге жататын сомасын айқындау мүмкін болмаған жағдайда, арнайы, демпингке қарсы, өтемақы баждарының мұндай сомасы тауарлардың құны және (немесе) олардың заттай көріністегі физикалық сипаттары (саны, салмағы, көлемі немесе өзге сипаттамалары), пайдаланылу тәртібін Комиссия айқындайтын қолда бар мәліметтер негізінде айқындала алатын арнайы, демпингке қарсы, өтемақы баждары мөлшерлемелерінің ең үлкен шамасы негізге алына отырып айқындалады. 

4. Осы Кодекстің 195 және 196-баптарында көзделген ерекшеліктері бар тауарларды шығару кезінде арнайы, демпингке қарсы, өтемақы баждарын төлеу жөніндегі міндеттің орындалуын қамтамасыз ету мөлшері осы баптың 3-тармағының екінші бөлігі және 7-тармағы ескеріле отырып, кедендік бақылау, кедендік сараптама нәтижелері бойынша қосымша төленуге жатуы мүмкін арнайы, демпингке қарсы, өтемақы баждарының сомасы ретінде айқындалады. 

5. Егер арнайы, демпингке қарсы, өтемақы баждарын төлеу жөніндегі міндеттің орындалуын қамтамасыз ету осы Кодекстің 195-бабында көзделген жағдайда берілсе, мұндай қамтамасыз етуді тіркеу осы Кодекстің 193-бабында белгіленген тауарлардың шығарылу мерзімдерінде жүргізіледі. 

Осы Кодекстің 410-бабының 4-тармағына сәйкес құжаттарды және (немесе) мәліметтерді сұрату кезінде кеден органы арнайы, демпингке қарсы, өтемақы баждарын төлеу жөніндегі міндеттің орындалуын қамтамасыз ету мөлшерінің есеп-қисабын жүргізеді және ол осы Кодекстің 410-бабының 6-тармағына сәйкес декларантқа жіберіледі.  

6. Осы Кодекстің 194-бабы 13-тармағының 3) тармақшасына сәйкес арнайы, демпингке қарсы, өтемақы баждарын төлеу жөніндегі міндеттің орындалуын қамтамасыз етуді беру тауарларды тауарларға арналған декларация берілгенге дейін шығарудың шарты болып табылған жағдайда, осындай қамтамасыз ету мөлшерін айқындау кезінде арнайы, демпингке қарсы, өтемақы баждарының сомасы тауарларды тауарларға арналған декларация берілгенге дейін шығару туралы өтініште және осы баптың 3-тармағы ескеріле отырып, осындай өтінішпен бірге берілетін құжаттарда қамтылған мәліметтер негізге алына отырып айқындалады. 

Өздерінің негізінде арнайы, демпингке қарсы, өтемақы баждарын төлеу жөніндегі міндеттің орындалуын қамтамасыз ету мөлшері айқындалатын арнайы, демпингке қарсы, өтемақы баждарының сомасын айқындау үшін тауарларға арналған декларация берілгенге дейін тауарларды шығару туралы өтініш тіркелген күнге қолданыста болатын арнайы, демпингке қарсы, өтемақы баждарының мөлшерлемелері қолданылады. 

Егер арнайы, демпингке қарсы, өтемақы баждарыныңкөрсетілген сомасын айқындау үшін шетел валютасын Қазақстан Республикасының ұлттық валютасына қайта есептеу талап етілетін жағдайда, мұндай қайта есептеу тауарларға арналған декларация берілгенге дейін тауарларды шығару туралы өтініш тіркелген күнге қолданыста болатын валюталар бағамы бойынша жүргізіледі.  

7. Осы Кодекстің 195-бабында көзделген ерекшеліктері бар тауарларды шығару кезінде арнайы, демпингке қарсы, өтемақы баждарын төлеу жөніндегі міндеттің орындалуын қамтамасыз ету мөлшерін айқындау үшін тауарлардың кедендік құнына кедендік бақылау жүргізілген жағдайда, атап айтқанда: 

1) дәл сондай сыныптағы немесе түрдегі тауарлардың құны туралы кеден органының қолында бар ақпарат; 

2) егер кеден органының олардың негізділігіне күмәні бар болса, тауарлардың мәлімделген шегерімдер, жеңілдіктер ескерілмеген кедендік құны; 

3) егер кеден органының мәлімделген қосымша есепке жазулардың негізділігіне күмәні бар болса, тауарлардың іс жүзінде төленген немесе төленуге жататын бағаға қосымша есепке жазулардың ықтимал шамасы ескерілген кедендік құны пайдаланылуы мүмкін. 

8. Комиссия тауарлардың жекелеген түрлеріне қатысты осы баптың 3-тармағында көзделген талаптарды ескере отырып, арнайы, демпингке қарсы, өтемақы баждарын төлеу жөніндегі міндеттің орындалуын қамтамасыз етудің тіркелген мөлшерлерін белгілеуге құқылы. 

9. Одақ туралы шартта көзделген жағдайларда демпингке қарсы бажды төлеу жөніндегі міндеттің орындалуын қамтамасыз ету осы Кодексте кедендік әкелу баждарын төлеу жөніндегі міндеттің орындалуын Одақ туралы шартта белгіленген мөлшерде және тәсілдермен қамтамасыз ету үшін айқындалған тәртіппен ұсынылады. 

Одақ туралы шартта көзделген мән-жайлар басталған кезде демпингке қарсы бажды төлеу жөніндегі міндеттің орындалуын қамтамасыз ету демпингке қарсы бажды төлеу есебіне есепке жатқызуға және Еуразиялық экономикалық одаққа мүше мемлекеттер арасында Одақ туралы шартта белгіленген тәртіппен және мөлшерлерде бөлу үшін Одақ туралы шартта айқындалған шотқа есепке жатқызылуға жатады. 

10. Арнайы, демпингке қарсы, өтемақы баждарын төлеу жөніндегі міндеттің орындалуын осы Кодекстің 96-бабының 3-тармағында көрсетілген тұлғалар қамтамасыз етеді. 

Егер кеден өкілі осы Кодекстің 494-бабына сәйкес арнайы, демпингке қарсы, өтемақы баждарын төлеушімен бірге арнайы, демпингке қарсы, өтемақы баждарын төлеу бойынша ынтымақты міндет атқарған жағдайда, кеден өкілі осы тарауға сәйкес арнайы, демпингке қарсы, өтемақы баждарын төлеу жөніндегі міндеттің орындалуын қамтамасыз етуге құқылы. Егер арнайы, демпингке қарсы, өтемақы баждарын төлеу жөніндегі міндеттің орындалуын кеден өкілі қамтамасыз еткен жағдайда, осы Кодекске сәйкес көзделген, арнайы, демпингке қарсы, өтемақы баждарын төлеу жөніндегі міндет орындалуға жататын мән-жайлар басталған кезде арнайы, демпингке қарсы, өтемақы баждарын төлеу жөніндегі мұндай міндетті кеден өкілі осы Кодекстің 494-бабы 5-тармағының ережелеріне қарамастан, өзі атынан өкілдік ететін тұлғамен ынтымақтаса орындайды. 

11. Арнайы, демпингке қарсы, өтемақы баждарын төлеу жөніндегі міндеттің орындалуын қамтамасыз ету үшін осы Кодекстің 103-бабында көзделген жағдайларда және тәртіппен кедендік баждарды, салықтарды төлеу жөніндегі міндеттің орындалуын қамтамасыз ету үшін арнайы, демпингке қарсы, өтемақы баждарын төлеу жөніндегі міндеттің орындалуын бас қамтамасыз ету қолданылуы мүмкін.

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