Ст. 76 КЕДЕНДІК РЕТТЕУ ТУРАЛЫ 2017 жылғы 26 желтоқсандағы № 123-VІ ҚРЗ
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76-бап. Кедендік алымдар
1. Кеден органдары тауарларды шығаруға, көлік құралдарын кедендік алып жүруге байланысты кедендік операцияларды жасағаны үшін, сондай-ақ осы Кодексте белгіленген өзге әрекеттерді жасағаны үшін алынатын міндетті төлемдер кедендік алымдар болып табылады. 2. Кедендік алымдардың мөлшерлемелерін Қазақстан Республикасының Үкіметі белгілейді.
3. Кедендік алымдардың мөлшерлері кеден органдарының өздеріне байланысты кедендік алымдар белгіленген әрекеттер жасауына жұмсалатын шығындарының шамамен алынған құнынан аса алмайды.
4. Кедендік алымдарды төлеушілер, кедендік алымдардың түрлері, оларды төлеу, өндіріп алу және есепке жатқызу (қайтару) мерзімдері мен тәртібі, кедендік алымдарды төлеу бойынша жеңілдіктер, сондай-ақ кедендік алымдар төленбейтін жағдайлар осы Кодексте белгіленеді.
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Меруерт Зейноллаева
Моисеев Виктор
Aidyn Akhmetov
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