3. 3
Management of the Institute of Authorized economic operators in the territory of the Customs Union and
the Republic of Kazakhstan.
In accordance with Article 61 of the Code of the Republic of Kazakhstan “On Customs Affairs in the Republic of
Kazakhstan” and Article 38 of the Customs Code of the Customs Union, a new concept was introduced in the
customs legislation of the member states of the Customs Union – Authorized Economic Operator.
Authorized economic operator is a legal entity which is entitled to have special simplifications.
Authorized Economic Operators in the Republic of Kazakhstan receive benefits as accelerated customs clearance
of goods by reducing the share of cargo to be inspected, which in turn allows saving the time and reducing costs.
4. 4
Special simplifications provided to the Authorized economic operators
• release of the goods before filing a customs declaration;
• carry out the customs formalities connected with the release of the goods on the
premises and territories of AEO;
• submit prior information on the goods to be transferred to the customs authorities in
electronic form;
• when implementing a customs transit procedure, customs agencies do not require
to pay customs duties and taxes.
5. 03.11.11
AEO status is assigned to a legal entity by giving a certificate of
AEO inclusion into the register and is recognized throughout the
Republic of Kazakhstan.
6. 6
To obtain the status of AEO, legal entities must comply with the following requirements:
• availability of general customs duties payments and taxes in the amount of 1 000 000 Euro for a
period not less than one year, for persons engaged in the production of goods – 150 000;
• implementation of foreign trading activity at least two years;
• no arrears of customs duties and taxes on the day of application to the customs authority;
• no debt (arrears) on the day of application to the customs authority in accordance with the tax
legislation of the Republic of Kazakhstan;
• an applicant, founders, shareholders shall have no outstanding convictions on the day of application
to the customs authority in accordance with Articles 209, 214, 250 of the Criminal Code of the Republic
of Kazakhstan;
• availability of an inventory system, allowing to compare the information provided by the customs
authorities when involved in customs formalities with information on business operations.
7. 7
ul. Octowa 2
15-399 Białystok
tel.: +48 85 745 85 55
fax :+48 85 745 85 99
www.bialystok.uc.gov.pl
Activities conducted for granting the status of AEO:
Unscheduled field customs audits whether an applicant meets the conditions of the AEO status
assignment.
The study and monitoring of the AEO activities identifying available offenses and crimes in the field
of customs as well as arrears of customs duties and taxes.
The decision to grant an AEO certificate is executed by an order on register entry and issue of an
AEO certificate.
The term of application consideration for AEO status award is 90 calendar days.
8. 8
Assignment of a field customs audit
The decision of having a field customs audit is taken by the Customs authorities within three working
days from the receipt of an order from Customs Control Committee of the Ministry of Finance of the
Republic of Kazakhstan.
The company is audited for compliance with the terms of assigning a status of an authorized economic
operator.
The result of a field customs audit is a report on the conformity of the AEO status assignment.
9. 9
ul. Octowa 2
15-399 Białystok
tel.: +48 85 745 85 55
fax :+48 85 745 85 99
www.bialystok.uc.gov.pl
The certificate operation of AEO inclusion in the register is suspended if:
1)AEO applies to suspend a certificate operation on the AEO inclusion in the Register;
2)there is debt on tax payments, taxes and penalties – after the deadline, up to the due
date of debt;
3)there are facts of initiating criminal proceedings under Articles 209, 214, 250 of the
Criminal Code of the Republic of Kazakhstan against an applicant, founders,
shareholders having a controlling interest, before a final decision is taken in accordance
with the laws of the Republic of Kazakhstan;
4)there are facts of administrative proceedings under Articles 405, 410, 417, 421, 423,
424, 426 - 434, 438 of the Code of the Republic of Kazakhstan on Administrative
Offences against an applicant pending the final decision in accordance with the laws of
the Republic of Kazakhstan;
5) dereliction of AEO duties.
10. 10
ul. Octowa 2
15-399 Białystok
tel.: +48 85 745 85 55
fax :+48 85 745 85 99
www.bialystok.uc.gov.pl
The certificate operation of AEO inclusion in the register is cancelled when:
1)AEO applies to exclude it from the AEO register;
2)A legal entity is eliminated in accordance with the laws of the Republic of Kazakhstan;
3)A legal entity is reorganized under the laws of the Republic of Kazakhstan;
4)An applicant, founders, shareholders having a controlling stake are committed to criminal
responsibility in accordance with Articles 209, 214, 250 of the Criminal Code of the Republic of
Kazakhstan;
5)An applicant is brought to the administrative responsibility in accordance with Articles 405, 410,
417, 421, 423, 424, 426 - 434, 438 of the Code of the Republic of Kazakhstan on Administrative
Offences.
11. 11
Legal and regulatory framework for regulating the activities of AEO in Kazakhstan
The activities of authorized economic operators in Kazakhstan are regulated by:
Customs Code of the Customs Union;
Code of the Republic of Kazakhstan “On Customs Affairs in the Republic of Kazakhstan”;
Resolution of the Customs Union Commission dated December 9, 2011 #872 defines the criteria for those involved in
producing goods and (or) exporting goods for which no export duties are applied, claiming to get the status of an
authorized economic operator;
Resolution of the Government of the Republic of Kazakhstan dated November 3, 2010 № 1150 “On some issues of record
keeping and reporting to the customs authority” governs the procedure for reporting and recording to the customs
authorities on the goods sold;
Resolution of the Government of the Republic of Kazakhstan dated September 8, 2012 № 1169 “Standard of the state service
“Assignment of an authorized economic operator status“;
Regulation of the public service “Assigning of an authorized economic operator status”;
Order of the Minister of Finance of the Republic of Kazakhstan dated July 26, 2010 № 372 “On approval of an application
form, the register of authorized economic operators and a certificate of AEO inclusion into the register;
Order of the Prime Minister of the Republic of Kazakhstan dated March 14, 2013 № 47 “On approval of the Action Plan to
improve tax and customs administration, which provides verification of the AEO activities on the basis of risk management
system.
In order to ensure interaction between structural and territorial divisions of the Customs Control Committee of the
Ministry of Finance of the Republic of Kazakhstan in the implementation of actions to control the activities of AEO by the
order of CCC Chairman dated March 28, 2013 № 146, the rules of interaction between structural and territorial divisions
of the Customs Control Committee of the Ministry of Finance of the Republic of Kazakhstan on the Control of authorized
economic operators are approved.
12. 12
ul. Octowa 2
15-399 Białystok
tel.: +48 85 745 85 55
fax :+48 85 745 85 99
www.bialystok.uc.gov.pl
Prospects for further development of AEO in Kazakhstan:
• further improvement of legislation regulating the activities of AEO;
• computerization and automation of all application processes connected with status assignment and
further monitoring of AEO activities;
• introduction of more progressive international experience of the EU countries in the field of regulation of
AEO activities;
• legislative establishment of AEO categories in the following types: producers, freight forwarders,
importers and exporters;
•improvement of customs legislation of the Customs Union and the Republic of Kazakhstan taking into
account lessons learned from our partners and the experience gained in the course of the regulation of
the AEO;
•extention of a special simplifications list for AEO, including:
- Taking graduated measures to ensure mutual recognition of AEO in the common space with a further
recognition of it in the global trade network;
- Increasing trade competitiveness contributing to economic growth and development of Kazakhstan;
- Possibility to apply modern technical forms of controls and procedures by the customs authorities of
Kazakhstan;
- Opportunity to concentrate resources of the customs authorities on other participants of foreign
economic activity without AEO status;
- Development of AEO advanced model in Kazakhstan.
13.
14. Thank you for yourThank you for your
attention!attention!
