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Ст. 218 КЕДЕНДІК РЕТТЕУ ТУРАЛЫ 2017 жылғы 26 желтоқсандағы № 123-VІ ҚРЗ


Действующий с изменениями и дополнениями. Проверено 10.06.2021

ҚР КЕДЕНДІК РЕТТЕУ ТУРАЛЫ
218-бап. Осы Кодекстің 214-бабының 3-тармағында көрсетілген тауарларға қатысты кедендік әкелу баждарын, салықтарды, арнайы, демпингке қарсы, өтемақы баждарын төлеу ерекшеліктері

1. Осы Кодекстің 214-бабы 3-тармағының 1) тармақшасында көрсетілген тауарлар ішкі тұтыну үшін шығару кедендік рәсімімен орналастырылған кезде кедендік әкелу баждары, салықтар, арнайы, демпингке қарсы, өтемақы баждары осы Кодекстің 214-бабы 3-тармағының 1) тармақшасында көрсетілген, кедендік аумақта қайта өңдеу кедендік рәсімімен орналастырылған және тауарларды дайындау үшін пайдаланылған шетелдік тауарлар олардың шығу нормаларына сәйкес ішкі тұтыну үшін шығару кедендік рәсімімен орналастырылған сияқты төлеуге жататындай етіп кедендік әкелу баждары, салықтар, арнайы, демпингке қарсы, өтемақы баждары сомасының мөлшерінде төлеуге жатады.  

Көрсетілген тауарларға қатысты кедендік әкелу баждары, салықтар, арнайы, демпингке қарсы, өтемақы баждары осы Кодекстің 255-бабының 1-тармағына сәйкес есептеледі. 

2. Осы баптың 1-тармағына сәйкес төленетін (өндіріп алынатын) кедендік әкелу баждарының, салықтардың, арнайы, демпингке қарсы, өтемақы баждарының сомасынан пайыздар көрсетілген сомаларға қатысты тауарларды кедендік аумақта қайта өңдеу кедендік рәсімімен орналастырған күннен бастап кедендік әкелу баждарын, салықтарды, арнайы, демпингке қарсы, өтемақы баждарын төлеу жөніндегі міндет тоқтатылған күнге дейін оларды төлеуді кейінге қалдыру берілгендей етіп төлеуге жатады. 

Көрсетілген пайыздар осы Кодекстің 93-бабына сәйкес есепке жазылады және төленеді.  

Осы Кодекстің 253-бабының 3-тармағына сәйкес кедендік аумақта қайта өңдеу кедендік рәсімінің қолданысы тоқтатыла тұрған жағдайда, осы тармақта көзделген пайыздар кедендік рәсімнің қолданысы тоқтатыла тұрған кезеңге есепке жазылмайды және төленбейді. 

3. Осы Кодекстің 214-бабы 3-тармағының 3) тармақшасында көрсетілген тауарларды ішкі тұтыну үшін шығару кедендік рәсімімен орналастырған кезде кедендік әкелу баждары, салықтар осы Кодекстің 266-бабына сәйкес осындай тауарлар қайта өңдеу өнімдері болып табылғандай болып есептеледі және төлеуге жатады. 

23-тарау. ЭКСПОРТ КЕДЕНДІК РӘСІМІ

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