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Ст. 338 КЕДЕНДІК РЕТТЕУ ТУРАЛЫ 2017 жылғы 26 желтоқсандағы № 123-VІ ҚРЗ


Действующий с изменениями и дополнениями. Проверено 10.06.2021

ҚР КЕДЕНДІК РЕТТЕУ ТУРАЛЫ
338-бап. Осы тарауда пайдаланылатын ұғымдар

Осы тараудың мақсаттары үшін мыналарды білдіретін ұғымдар пайдаланылады: 

1) жеке пайдалануға арналған, тасымалдаушы жеткізетін тауарлар – Еуразиялық экономикалық одақтың кедендік шекарасы арқылы өтпеген жеке тұлғаның атына не Еуразиялық экономикалық одақтың кедендік шекарасы арқылы өтпеген жеке тұлғаның атынан көліктік (тасымалдау) құжаттарымен расталатын халықаралық тасымалдау шарты бойынша тасымалдаушы (көлік экспедициясы) Еуразиялық экономикалық одақтың кедендік шекарасы арқылы өткізетін, жеке пайдалануға арналған тауарлар: 

2) иесімен бірге жөнелтілетін багаж – жеке тұлға іс жүзінде Еуразиялық экономикалық одақтың кедендік аумағына келген немесе ол Еуразиялық экономикалық одақтың кедендік аумағынан кеткен кезде Еуразиялық экономикалық одақтың кедендік шекарасы арқылы өткізілген қолжүгін қоса алғанда, жеке пайдалануға арналған тауарлар; 

3) иесімен бірге жөнелтілмейтін багаж – жеке тұлғаға тиесілі, осы жеке тұлғаның Еуразиялық экономикалық одақтың кедендік аумағына келуіне немесе оның Еуразиялық экономикалық одақтың кедендік аумағынан кетуіне байланысты Еуразиялық экономикалық одақтың кедендік шекарасы арқылы іс жүзінде өткізу үшін көліктік (тасымалдау) құжаттарымен расталатын халықаралық тасымалдау (көлік экспедициясы) шарты бойынша тасымалдаушыға берілген немесе берілетін жеке пайдалануға арналған тауарлар; 

4) кедендік баждарды, салықтарды төлеуден босатыла отырып әкелу – Комиссия айқындаған жағдайларда және шарттар сақталған кезде кедендік баждарды, салықтарды төлеуден босатыла отырып, Еуразиялық экономикалық одақтың кедендік аумағына жеке пайдалануға арналған тауарларды әкелу; 

5) қос дәліз жүйесі – Еуразиялық экономикалық одақтың кедендік шекарасы арқылы өтетін жеке тұлғаларға "жасыл" және "қызыл" дәліздер арасында дербес таңдауды жүзеге асыруға мүмкіндік беретін кедендік бақылау жүргізудің оңайлатылған жүйесі.
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