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Ст. 244 КЕДЕНДІК РЕТТЕУ ТУРАЛЫ 2017 жылғы 26 желтоқсандағы № 123-VІ ҚРЗ


Действующий с изменениями и дополнениями. Проверено 10.06.2021

ҚР КЕДЕНДІК РЕТТЕУ ТУРАЛЫ
244-бап. Тауарларды кедендік аумақта қайта өңдеу кедендік рәсімімен орналастыру және оларды осындай кедендік рәсімге сәйкес пайдалану шарттары

1. Мыналар: 

1) Қазақстан Республикасының уәкілетті мемлекеттік органы берген және осы Кодекстің 248-бабында айқындалған мәліметтер қамтылатын, Еуразиялық экономикалық одақтың кедендік аумағында тауарларды қайта өңдеудің шарттары туралы құжаттың болуы тауарларды кедендік аумақта қайта өңдеу кедендік рәсімімен орналастыру шарттары болып табылады. Егер кедендік аумақта қайта өңдеу кедендік рәсімін қолданудың мақсаты тауарларды жөндеу болып табылса, сондай-ақ Комиссия айқындайтын өзге де жағдайларда, тауарларға арналған декларация осындай құжат ретінде пайдаланылуы мүмкін; 

2) осы Кодекстің 252-бабына сәйкес мұндай шетелдік тауарларды балама тауарлармен ауыстыру жағдайларын қоспағанда, кеден органдарының кедендік аумақта қайта өңдеу кедендік рәсімімен орналастырылған шетелдік тауарларды оларды қайта өңдеу өнімдерінде сәйкестендіру мүмкіндігі; 

3) осы Кодекстің 8-бабына сәйкес тыйым салулар мен шектеулерді сақтау тауарларды кедендік аумақта қайта өңдеу кедендік рәсімімен орналастыру шарттары болып табылады. 

2. Мыналар: 

1) кедендік аумақта қайта өңдеу кедендік рәсімінің белгіленген қолданылу мерзімін сақтау; 

2) кедендік аумақта қайта өңдеу кедендік рәсімімен орналастырылған тауарлармен операциялар жасаған кезде осы Кодекстің 246-бабының ережелерін сақтау; 

3) кедендік аумақта қайта өңдеу кедендік рәсімімен орналастырылған тауарлардың Еуразиялық экономикалық одақтың кедендік аумағында тауарларды қайта өңдеу шарттары туралы құжатта көрсетілген тұлғаларда болуы және осы тұлғалардың тауарларды қайта өңдеу жөніндегі операцияларды жасауы үшін осындай тауарларды пайдалану тауарларды кедендік аумақта қайта өңдеу кедендік рәсіміне сәйкес пайдалану шарттары болып табылады. 

3. Осы тарауды қолдану мақсаттары үшін кеден органының шетелдік тауарларды оларды қайта өңдеу өнімдерінде сәйкестендіруі деп қайта өңдеу өнімдерін алу мақсатында Еуразиялық экономикалық одақтың кедендік аумағында тауарларды қайта өңдеу жөніндегі операцияларға кедендік аумақта қайта өңдеу кедендік рәсімімен орналастырылған нақ сол тауарлардың ұшырағанын осы Кодекстің 247-бабында айқындалған тәсілдердің бірімен анықтау түсініледі.

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