Repayment of debt on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest (hereinafter referred to as TPiN) is provided for in Article 123 of the Code of the Republic of Kazakhstan “On customs regulation in the Republic of Kazakhstan” dated December 26, 2017 No. 123-VI ZRK.  (hereinafter referred to as the Code”) and is ensured in the following ways:

       1) accrual of penalties on the amount of customs duties, special taxes, anti-dumping, and countervailing duties not paid on time.

       2) suspension of debit transactions on the payer’s bank accounts.

        3) suspension of expense transactions at the payer’s cash desk.

        4) restrictions on the disposal of the payer’s property.

             In case of failure to pay the TP&N amounts within the prescribed period, as well as the occurrence of debt under TP&N, a penalty is paid.  Penalties are recognized as the established amount, accrued on the amount of TPiN not paid on time.  A penalty is accrued for each day of delay in payment, starting from the day following the day of expiration of the deadline for payment of TPiN, including the day of payment, in the amount of 1.25 times the base rate of the National Bank of the Republic of Kazakhstan for each day of delay.

The suspension of debit transactions at the payer's cash desk applies to all debit transactions of cash at the cash desk, except for transactions involving the delivery of money to a second-tier bank or an organization that carries out certain types of banking operations, for their subsequent transfer to pay off the debt under TPiN.

 The order of the customs authority to suspend cash transactions is subject to unconditional execution by the payer.

 The order of the customs authority to suspend cash transactions is canceled by the customs authority within one working day following the day the payer repays the TCiN debt.

 In case of failure to repay the debt under TPiN after 15 working days following the day of delivery of the notice of repayment of the debt in accordance with Article 127, a Decision is made to limit the disposal of the payer’s property (hereinafter referred to as the Decision).

 The decision is made by the customs authority for the amount of debt under TCiN.

 The decision is made in relation to property owned by right of ownership or economic management, as well as on the balance sheet of this payer.

 After 10 working days from the date of delivery of the decision to the payer, the customs authority makes an inventory of the restricted property in the presence of the payer by drawing up a property inventory report, warning the payer of liability for violating the conditions of ownership, use and disposal of property.

 If the payer has the right of ownership of property, the rights to which or transactions for which are subject to state registration, or property subject to state registration, such property is first subject to inventory.

 The decision is canceled if the payer repays the TP&N amounts no later than 1 business day from the date of repayment of such debt.