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Ст. 141 КЕДЕНДІК РЕТТЕУ ТУРАЛЫ 2017 жылғы 26 желтоқсандағы № 123-VІ ҚРЗ


Действующий с изменениями и дополнениями. Проверено 10.06.2021

ҚР КЕДЕНДІК РЕТТЕУ ТУРАЛЫ
141-бап. Арнайы, демпингке қарсы, өтемақы баждарының, арнайы, демпингке қарсы, өтемақы баждарын төлеу жөніндегі міндеттің орындалуын қамтамасыз ету ретінде енгізілген ақшаның сомаларын есепке жатқызу (қайтару)

1. Алдын ала арнайы, алдын ала демпингке қарсы, алдын ала өтемақы баждарының, сондай-ақ алдын ала баждардың тиісті түрлерін өндіріп алу үшін белгіленген тәртіппен төленген демпингке қарсы, өтемақы баждарының сомаларын есепке жатқызу (қайтару) осы Кодекстің 138-бабының 9-тармағына сәйкес оларды арнайы, демпингке қарсы, өтемақы баждарына есепке жатқызуды қоспағанда, Одақ туралы шартта айқындалған жағдайларда жүзеге асырылады.  

Көрсетілген сомалар кеден органының ақшаны уақытша орналастыру шотына Қазақстан Республикасының ұлттық валютасында енгізіледі және (немесе) арнайы, демпингке қарсы, өтемақы баждарын төлеу жөніндегі міндеттің орындалуын қамтамасыз ету ретінде осы Кодекстің 98-бабына сәйкес аванстық төлемдер қолданылады. 

2. Одақ туралы шартта белгіленген жағдайларда, енгізілген алдын ала арнайы, алдын ала демпингке қарсы, алдын ала өтемақы баждарының сомалары, сондай-ақ алдын ала баждардың тиісті түрлерін өндіріп алу үшін белгіленген тәртіппен төленген демпингке қарсы, өтемақы баждарының сомалары Комиссияның арнайы қорғау, демпингке қарсы, өтемақы шарасын қолдану (тауардың құрауыш бөліктеріне және (немесе) туындыларына ұзарту, қолдану) туралы тиісті шешімі күшіне енген күннен бастап отыз жұмыс күнінен кешіктірілмейтін мерзімде төлеушінің өтінішінсіз бюджетке аударылуға және (немесе) арнайы, демпингке қарсы, өтемақы баждарына есепке жатқызылуға жатады. 

3. Одақ туралы шартта белгіленген жағдайларда, енгізілген алдын ала арнайы, алдын ала демпингке қарсы, алдын ала өтемақы баждарының сомалары, сондай-ақ алдын ала баждардың тиісті түрлерін өндіріп алу үшін белгіленген тәртіппен төленген демпингке қарсы, өтемақы баждарының сомалары осы баптың 7-тармағының ережелері ескеріле отырып, көрсетілген өтініш кеден органына келіп түскен күннен бастап он жұмыс күнінен кешіктірілмейтін мерзімде, төлеушінің өтініші бойынша есепке жатқызылуға және (немесе) қайтарылуға жатады. 

4. Арнайы қорғау, демпингке қарсы, өтемақы шарасын қолдану (тауардың құрауыш бөліктеріне және (немесе) туындыларына ұзарту, қолдану) туралы жүргізілген тергеп-тексерудің немесе арнайы қорғау, демпингке қарсы шараларды, өтемақы шараларын енгізу, ұзарту үшін негіздердің болмауы немесе осындай шараларды қолданбау туралы шешімді қабылдау нәтижелері бойынша ақпаратты орналастыру тәртібі Қазақстан Республикасының үшінші елдерге қатысты арнайы қорғау, демпингке қарсы және өтемақы шаралары туралы заңнамасына сәйкес жүзеге асырылады. 

5. Алдын ала арнайы, алдын ала демпингке қарсы, алдын ала өтемақы баждарының, сондай-ақ алдын ала баждардың тиісті түрлерін алу үшін белгіленген тәртіппен төленген демпингке қарсы, өтемақы баждарының сомаларын кеден органының ақшаны уақытша орналастыру шотынан қайтару туралы және (немесе) арнайы, демпингке қарсы, өтемақы баждарын төлеу жөніндегі міндеттің орындалуын қамтамасыз ету ретінде пайдаланылатын аванстық төлемдердің сомаларын есепке жатқызу және (немесе) қайтару туралы өтінішті төлеуші кеден органына Одақ туралы шартта белгіленген жағдайлар басталғаннан кейін осы баптың 7-тармағының ережелерін ескере отырып, бірақ осы Кодекстің 143-бабында белгіленген ескіру мерзімінің өтуінен кешіктірмей береді. 

6. Арнайы, демпингке қарсы, өтемақы баждарын төлеу жөніндегі міндеттің орындалуын қамтамасыз ету ретінде енгізілген аванстық төлемдерді есепке жатқызуды (қайтаруды), сондай-ақ кеден органының ақшаны уақытша орналастыру шотынан ақша сомаларын аударуды және (немесе) қайтаруды кеден органы: 

1) орындалуы арнайы, демпингке қарсы, өтемақы баждарынтөлеу жөніндегі міндеттің орындалуын қамтамасыз ету ретінде енгізілген ақшамен қамтамасыз етілген арнайы, демпингке қарсы, өтемақы баждарын төлеу жөніндегі міндет толық көлемде орындалған, тоқтатылған не туындамаған; 

2) өсімпұлдар, пайыздар бюджетке төленген; 

3) арнайы, демпингке қарсы, өтемақы баждарын төлеу жөніндегі міндеттің орындалуын қамтамасыз ету ретінде енгізілген ақшаның орнына арнайы, демпингке қарсы, өтемақы баждарын төлеу жөніндегі міндеттің орындалуын басқа тәсілмен қамтамасыз ету ұсынылған;  

4) осы Кодекстің 143-бабында белгіленген ескіру мерзімі өтпеген жағдайларда, төлеушінің өтініші бойынша жүзеге асырады. 

7. Төлеушіде кедендік баждарды, салықтарды, арнайы, демпингке қарсы, өтемақы баждарын, өсімпұлдарды, пайыздарды төлеу жөнінде белгіленген мерзімде орындамалған (толық немесе ішінара) міндет болған кезде арнайы, демпингке қарсы, өтемақы баждарының, арнайы, демпингке қарсы, өтемақы баждарын төлеу жөніндегі міндеттің орындалуын қамтамасыз ету ретінде енгізілген ақшаның сомаларын осындай орындалмаған міндет мөлшерінде қайтару жүзеге асырылмайды. 

Арнайы, демпингке қарсы, өтемақы баждарының сомаларын есепке жатқызу, сондай-ақ осындай сомаларды осы Кодекстің 139-бабы 9-тармағының екінші бөлігіне сәйкес демпингке қарсы бажды төлеу есебіне есепке жатқызуды қоспағанда, арнайы, демпингке қарсы, өтемақы баждарын төлеу жөніндегі міндеттің орындалуын қамтамасыз ету ретінде енгізілген ақшаның сомаларын, арнайы, демпингке қарсы, өтемақы баждарын төлеу жөніндегі міндеттің орындалуын қамтамасыз ету ретінде енгізілген ақша сомаларын есепке жатқызу арнайы, демпингке қарсы, өтемақы баждарының сомаларын көрсетілген міндетті орындау есебіне есепке жатқызуды қоспағанда, төлеушіде белгіленген мерзімде орындалмаған (толық немесе ішінара) кедендік баждарды, салықтарды, арнайы, демпингке қарсы, өтемақы баждарын, өсімпұлдарды, пайыздарды төлеу жөніндегі міндет болған кезде жүргізілмейді. 

8. Арнайы, демпингке қарсы, өтемақы баждарын төлеу жөніндегі міндеттің орындалуын қамтамасыз ету сомасын кеден органының ақшаны уақытша орналастыру шотынан қайтаруды кеден органы төлеушінің банктік шотына, көрсетілген сома енгізілген ақшаны уақытша орналастыру шотына жүзеге асырады. 

9. Арнайы, демпингке қарсы, өтемақы баждарын төлеу жөніндегі міндеттің орындалуын қамтамасыз ету сомасын ақшаны уақытша орналастыру шотынан қайтару кезінде ол бойынша сыйақы төленбейді, сомалар индекстелмейді, банк қызметтерін көрсету жөніндегі тарифтерді кеден органы аударылатын қаражат есебінен төлейді. 

10. Қамтамасыз ету сомасын ақшаны уақытша орналастыру шотынан қайтаруға төлеушінің өтініші болмаған немесе мұндай сома алдағы кедендік баждарды, салықтарды, арнайы, демпингке қарсы, өтемақы баждарын, өсімпұлдарды, пайыздарды төлеу есебіне аударылған жағдайда, кеден органы бір мезгілде мынадай шарттар сақталған: 

төлеушіде кедендік баждарды, кедендік алымдарды, салықтарды, арнайы, демпингке қарсы, өтемақы баждарын, өсімпұлдарды, пайыздарды төлеу жөнінде белгіленген мерзімде орындалмаған (толық немесе ішінара) міндет, сондай-ақ кедендік баждарды, кедендік алымдарды, салықтарды, арнайы, демпингке қарсы, өтемақы баждарын, өсімпұлдарды, пайыздарды төлеу жөніндегі берешек болмаған; 

осы Кодекстің 143-бабында белгіленген талап қоюдың ескіру мерзімі аяқталған кезде, қамтамасыз ету сомасын бюджетті атқару жөніндегі орталық уәкілетті орган айқындаған тәртіппен, ақшаны уақытша орналастыру шотынан бюджетке аударады. 

11. Арнайы, демпингке қарсы, өтемақы баждарын төлеу жөніндегі міндеттің орындалуын қамтамасыз ету ретінде енгізілген аванстық төлемдердің сомаларын есепке жатқызу (қайтару) уәкілетті орган көздеген тәртіппен және мерзімдерде жүзеге асырылады. 

12. Арнайы, демпингке қарсы, өтемақы баждары ретінде төленген немесе өндіріп алынған, нақты тауарларға қатысты арнайы, демпингке қарсы, өтемақы баждарының нақты түрлері және сомалары ретінде сәйкестендірілген және мөлшері Одақ туралы шартқа сәйкес төленуге жататын арнайы, демпингке қарсы, өтемақы баждарының мөлшерінен асатын ақша артық төленген немесе артық өндіріп алынған арнайы, демпингке қарсы, өтемақы баждары болып табылады. 

13. Мынадай жағдайларда: 

1) арнайы, демпингке қарсы, өтемақы баждары осы баптың 2-тармағына сәйкес артық төленген немесе артық өндіріп алынған арнайы, демпингке қарсы, өтемақы баждары болып табылған;  

2) Одақ туралы шартқа сәйкес айқындалған шоттарға төленген арнайы, демпингке қарсы, өтемақы баждары нақты тауарларға қатысты арнайы, демпингке қарсы, өтемақы баждарының сомалары ретінде сәйкестендірілмеген; 

3) егер осы тауарларға қатысты арнайы, демпингке қарсы, өтемақы баждарынтөлеу жөніндегі міндет бұрын орындалған болса, тауарлар Қазақстан Республикасының заңдарына сәйкес тәркіленген немесе мемлекет меншігіне айналдырылған;  

4) егер кедендік декларация не тауарларды тауарларға арналған декларация берілгенге дейін шығару туралы өтініш тіркелген кезде туындаған арнайы, демпингке қарсы, өтемақы баждарын төлеу жөніндегі міндет бұрын орындалса, тауарларды мәлімделген кедендік рәсімге сәйкес шығарудан бас тартылған; 

5) егер кедендік декларация тіркелген кезде туындаған арнайы, демпингке қарсы, өтемақы баждарын төлеу жөніндегі міндет бұрын орындалған болса, кедендік декларация осы Кодекстің 184-бабына сәйкес кері қайтарып алынған және (немесе) осы Кодекстің 192-бабының 5-тармағына сәйкес тауарларды шығарудың күші жойылған; 

6) осы Кодекстің 323-бабында көзделген жағдайда; 

7) осы Кодекстің 175-бабының 7-тармағына сәйкес белгіленген кедендік декларациялау ерекшеліктерін қолдануға байланысты осы Кодексте көзделген жағдайда;  

8) осы Кодексте және (немесе) Еуразиялық экономикалық одақ шеңберіндегі халықаралық шарттарда көзделген өзге де жағдайларда, арнайы, демпингке қарсы, өтемақы баждарының сомалары осы бапқа сәйкес есепке жатқызылуға (қайтарылуға) жатады. 

14. Тауарларға арналған декларацияда мәлімделген есептелген арнайы, демпингке қарсы, өтемақы баждары туралы мәліметтерге белгіленген тәртіппен өзгерістер (толықтырулар) енгізілген не осы Кодекстің 83-бабының 4-тармағында көрсетілген кеден құжатындағы есептелген арнайы, демпингке қарсы, өтемақы баждары туралы мәліметтерге белгіленген тәртіппен түзету жасалған кезде және артық төленген және (немесе) артық өндіріп алынған арнайы, демпингке қарсы, өтемақы баждарының сомаларын есепке жатқызу (қайтару) үшін осы Кодексте белгіленген өзге де шарттар сақталған кезде, кеден органы артық төленген және (немесе) артық өндіріп алынған арнайы, демпингке қарсы, өтемақы баждарының сомаларын есепке жатқызуды (қайтаруды) жүзеге асырады. 

15. Осы баптың 13-тармағының 3), 4), 5), 6), 7) және 8) тармақшаларында көрсетілген жағдайларда арнайы, демпингке қарсы, өтемақы баждарының сомаларын есепке жатқызу (қайтару) арнайы, демпингке қарсы, өтемақы баждарының сомаларын есепке жатқызуға (қайтаруға) алып келетін мән-жайлардың басталуы уәкілетті орган айқындаған тәртіппен кеден органына расталған кезде және арнайы, демпингке қарсы, өтемақы баждарының сомаларын есепке жатқызу (қайтару) үшін осы Кодексте белгіленген өзге де шарттар сақталған кезде жүзеге асырылады. 

16. Арнайы, демпингке қарсы, өтемақы баждарының сомаларын есепке жатқызу (қайтару) Одақ туралы шарттың ережелері ескеріле отырып, кедендік әкелу баждарын есепке жатқызу (қайтару) үшін көзделген тәртіппен және мерзімдерде жүзеге асырылады.

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