In the context of a shortage of passenger vehicles in the world, the import of passenger cars into the territory of the republic is especially relevant.

So, in 2022, 55,251 passenger cars were imported to the Republic of Kazakhstan (31,895 CD) with the payment of customs payments and taxes in the amount of 216 billion tenge, which in 3.5 times more than in the same period last year (18,115 vehicles (8,858 CD), customs payments and taxes 61.5 billion tenge).

For the 1st quarter of 2023, 25,277 passenger cars (14,409 CD) were imported into the Republic of Kazakhstan with the payment of customs payments and taxes in the amount of 83 billion tenge, which is 3.2 times more than in the same period last year (8,124 vehicles (4,848 CD), customs payments and taxes 24.7 billion tenge).

But as practice shows, often participants in foreign economic activity, in their desire to save money, underestimate the customs value of goods, that is declare the customs value on the basis of false information.

So, in accordance with the customs legislation of the Republic of Kazakhstan, the customs value of imported goods (vehicles) is the cost of a transaction with them, that is, the price actually paid or payable for these goods and related costs associated with delivery to Kazakhstan (transportation, insurance).

To accept the value of goods and information when clearing a vehicle from third countries, must be based on reliable, quantifiable and documented information.

Subject to the provision of reliable and documented information on the customs value, the customs value of the declarant is accepted.

For example: export declaration of the country of departure, invoice, transport costs for the delivery of goods, a contract of sale between the buyer and the seller, bank transfer or auction list in case of purchasing goods from an auction.

In order to control the customs value of goods, the state revenue authorities apply the Decision of the Board of the Eurasian Economic Commission "On the specifics of conducting customs control of the customs value of goods imported into the customs territory of the Eurasian Economic Union" dated March 27, 2018 No. 42.

When carrying out the control of the customs value of goods, one of the signs of an unreliable determination of the customs value of goods is the identification of a lower price of imported goods compared to the price of identical or similar goods (similar to cars), while information can be obtained in any way, including the prices of websites, auctions, information from dealers and that is information held by the customs authorities.

          For the purpose of transparency of the conditions, the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan on the official website of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan regularly publishes price information for imported cars in accordance with the Order of the Minister of Finance of the Republic of Kazakhstan dated April 29, 2021 No. 414.

          In addition, in order to prevent the facts of evasion of customs payments and taxes at the end of last year, the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan, in cooperation with the customs authorities of Germany, revealed facts of understating the customs value of a car (Mercedes-Benz S680 MAYBACH) with an actual value of 292 thousand euro, the cost of 181 thousand euro. As a result, an additional 14 million tenge was collected from only one car, and such examples are not isolated.

That is, the State Revenue Committee has all the levers to obtain reliable information and bring violators to justice.

          For reference.

With regard to the payment of customs duties and taxes, for example, for a passenger car manufactured in 2021 with a volume of 2500 cubic centimeters, with a customs value of 15,000 US dollars, at a dollar exchange rate of 448.12 in force on the day of filing the declaration, the following customs payments and taxes are due:

customs fee for declaring goods - 20,000 tenge;

import customs duty in the amount of 15% under the commodity nomenclature of foreign economic activity code 8703231982 - 1,008,270 tenge;

calculation of VAT at a rate of 12% is carried out by adding the sums of the total amount of goods, collection and duty - 927,608 tenge.

Payment of "Excise" on vehicles is carried out in cases of exceeding the engine capacity of more than 3,000 cubic centimeters for cars.