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Ст. 307 КЕДЕНДІК РЕТТЕУ ТУРАЛЫ 2017 жылғы 26 желтоқсандағы № 123-VІ ҚРЗ


Действующий с изменениями и дополнениями. Проверено 10.06.2021

ҚР КЕДЕНДІК РЕТТЕУ ТУРАЛЫ
307-бап. Уақытша әкелінген тауарларды ішкі тұтыну үшін шығару кедендік рәсімімен орналастыру кезінде оларға қатысты кедендік әкелу баждарын, салықтарды, арнайы, демпингке қарсы, өтемақы баждарын есептеу мен төлеудің ерекшеліктері

1. Уақытша әкелінген тауарлар ішкі тұтыну үшін шығару кедендік рәсімімен орналастырылған кезде кедендік әкелу баждарын, салықтарды, арнайы, демпингке қарсы, өтемақы баждарын есептеу үшін кеден органы тауарларды уақытша әкелу (рұқсат беру) кедендік рәсімімен орналастыру үшін берілген тауарларға арналған декларация тіркелген күнге қолданыста болатын кедендік әкелу баждарының, салықтардың, арнайы, демпингке қарсы, өтемақы баждарының мөлшерлемелері қолданылады. 

Егер кедендік әкелу баждарын, салықтарды, арнайы, демпингке қарсы, өтемақы баждарын есептеу үшін шетел валютасын Қазақстан Республикасының ұлттық валютасына қайта есептеу талап етілген жағдайда мұндай қайта есептеу осы тармақтың бірінші бөлігінде көрсетілген күнге қолданыста болатын валюта бағамы бойынша жүргізіледі.  

2. Уақытша әкелінген тауарлар ішкі тұтыну үшін шығару кедендік рәсімімен орналастырылған кезде кедендік әкелу баждары, салықтар осы Кодекстің 216-бабына сәйкес осындай тауарлар ішкі тұтыну үшін шығару кедендік рәсімімен орналастырылған кезде төлеуге жататын кедендік әкелу баждары, салықтар мен ішкі тұтыну үшін шығару кедендік рәсімімен орналастырылған тауарлардың декларанты кедендік әкелу баждарын, салықтарды ішінара төлеу кезінде төлеген кедендік әкелу баждарының, салықтардың және (немесе) кеден органы осы декларанттан өндіріп алған соманың айырмасы мөлшерінде төлеуге жатады.  

3. Осы баптың 2-тармағына сәйкес төленетін (өндіріп алынатын) кедендік әкелу баждарының, салықтардың сомасынан, сондай-ақ кедендік әкелу баждарын, салықтарды ішінара төлеу кезінде төленген (өндіріп алынған) кедендік әкелу баждарының, салықтардың сомасынан, егер көрсетілген сомаға қатысты тауарлар уақытша әкелу (рұқсат беру) кедендік рәсімімен орналастырылған күннен бастап кедендік әкелу баждарын, салықтарды төлеу бойынша міндет тоқтатылған күн аралығында оларды төлеуді кейінге қалдыру ұсынылғандай пайыздар төлеуге жатады. Көрсетілген пайыздар осы Кодекстің 93-бабына сәйкес есептеледі және төленеді.  

Ішкі тұтыну үшін шығару кедендік рәсімімен орналастырылатын (орналастырылған) тауарларға қатысты төленетін (өндіріп алынатын) арнайы, демпингке қарсы, өтемақы баждарының сомаларынан, егер көрсетілген сомаға қатысты тауарлар уақытша әкелу (рұқсат беру) кедендік рәсімімен орналастырылған күннен бастап арнайы, демпингке қарсы, өтемақы баждарын төлеу бойынша міндет тоқтатылған күн аралығында оларды төлеуді кейінге қалдыру ұсынылғандай пайыздар төлеуге жатады. Көрсетілген пайыздар осы Кодекстің 93-бабына сәйкес есептеледі және төленеді.  

Тауарлар уақытша әкелу (рұқсат беру) кедендік рәсіміне сәйкес шығарылғанға дейін төленген уақытша кедендік әкелу баждарының, салықтардың сомасынан осы тармақтың бірінші бөлігінде көзделген пайыздар есептелмейді және төленбейді.  

Егер осы Кодекстің 305-бабының 3-тармағына сәйкес уақытша әкелу (рұқсат беру) кедендік рәсімінің қолданысы тоқтатыла тұрса, кедендік рәсімнің қолданысы тоқтатыла тұрған кезең үшін осы тармақта көзделген пайыздар есептелмейді және төленбейді.  

Комиссия уақытша әкелінетін тауарлардың жекелеген санаттарына қатысты осы тармақтың бірінші және екінші бөліктерінде көзделген пайыздар есептелмейтін және төленбейтін жағдайларды айқындауға құқылы. 

4. Егер осы Кодекстің 305-бабының 5-тармағына сәйкес уақытша әкелу (рұқсат беру) кедендік рәсімінің қолданысы аяқталған кезде не уақытша әкелу (рұқсат беру) кедендік рәсімінің қолданысы тоқтатылғаннан кейін уақытша әкелінген тауарларды уақытша әкелінген тауарлардың декларанты ішкі тұтыну үшін шығару кедендік рәсімімен орналастырған жағдайда осы баптың ережелері қолданылады.  

Осы баптың ережелері, егер уақытша әкелу (рұқсат беру) кедендік рәсімінің қолданысы уақытша әкелінген тауарларды кеден қоймасы кедендік рәсімімен орналастырумен аяқталған жағдайда да қолданылады. 

32-тарау. УАҚЫТША ӘКЕТУ КЕДЕНДІК РӘСІМІ

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