Export Control Department

The main tasks, functions, rights and obligations of the Department

Task: control over the movement of products subject to export control across the State border.

Functions:

registration of licenses/permits;
maintaining quotas for licenses/permits, including using the Committee's information technologies;
providing foreign trade participants with a certificate on the execution of licenses/permits;
development of risk profiles on export control issues;
participation in working groups of state bodies on general export control issues;
organization, coordination and monitoring of the activities of checkpoints for monitoring compliance with export control measures, including with respect to military products, in accordance with international treaties adopted by the Republic of Kazakhstan and the legislation of the Republic of Kazakhstan;
monitoring and analysis of compliance with the foreign economic activity legislation on export control, international treaties of the Republic of Kazakhstan;
conducting on-site inspections( post-control), monitoring the weighing of motor vehicles on certified scales;
preparation of information and analytical materials for the Management of the DGD, the Committee on Issues within the competence of the Department;
monitoring and analysis of data received from state bodies, organizations;
interaction with other DGDS on export control issues;
analysis of reports received from checkpoints.
Task: organization of control over the prevention of the export of goods imported into the territory of the Republic of Kazakhstan from third countries to which reduced rates of duties are applied, as well as the amounts of such rates (hereinafter – goods from the list).

Functions:

1)organization of control over goods from the list;

2) organization, coordination and monitoring of the activities of checkpoints to control the prevention of movement of goods from the list across the State border, including using the information systems of the Committee;

3) monitoring and analysis of information on goods imported into the territory of the Republic of Kazakhstan and placed under the customs procedure of release for domestic consumption, based on information from declarations for goods, applications for the import of goods and payment of indirect taxes, electronic invoices, documents received from the information systems of the Committee;

4) participation in the development of risk profiles on the movement of goods from the list across the State border;

5) interaction with the structural divisions of the Department, as well as other state bodies and departments on issues of control over the prevention of movement of goods from the list across the State border;

6) carrying out inspections of checkpoints on the movement of goods from the list across the State border;

Task: To ensure the completeness of VAT receipts to the budget during import/export, sale of goods, performance of works, provision of services in the Eurasian Economic Union (hereinafter referred to as the EAEU) in accordance with the international contractual framework of the EAEU.

Functions:

conducting an analysis of the state of VAT receipts to the budget for imports, indicating the reasons for the most significant deviations from the forecast;
monitoring the completeness of VAT receipts for imports;
analysis of the state of arrears and overpayments of VAT on imports;
implementation of control over taxpayers who have arrears in terms of the timeliness of taking administrative responsibility measures in accordance with Article 287 of the Administrative Code of the Republic of Kazakhstan;
implementation of desk control on tax reporting forms provided within the framework of the EAEU;
inventory of personal accounts in terms of reflecting the accrued amounts on the personal accounts of taxpayers according to the fixed forms of tax reporting;
analysis of information on imported goods from the EAEU member States received from authorized state bodies;
monitoring the completeness and timeliness of measures taken by the territorial bodies of state revenue on the administration of VAT on imports within the framework of the EAEU, sending review letters;
participation in inspections of the activities of territorial state revenue bodies on issues within the competence of the Department;
conducting tax audits of taxpayers on issues within the competence of the Department;
clarification of the norms of the tax legislation of the Republic of Kazakhstan, holding seminars, carrying out work on media coverage of issues within the competence of the Department;
Task: Accounting and analysis of imported and exported goods.

Functions:

1) control and analysis of imported and exported goods to the territory of the Republic of Kazakhstan and other EAEU Member States through taxpayer declarations submitted, preparation of review letters on them;

2) administration of importers for the payment of VAT on imports;

3) administration of importers, in case of refusal of imports from the EEU countries, interaction with law enforcement and other organizations, as well as the EEU member states.

Task: Identification of revenue reserves and making proposals to increase VAT receipts for imports to the budget.

Functions:

1) conducting an analysis on applications for the import of goods and payment of indirect taxes in terms of the competence of the department;

2) interaction with other state and authorized bodies on the administration of VAT on imports within the framework of the EAEU.

Rights and obligations:

The Department, when carrying out the main tasks assigned to it and performing its functions, has the rights and obligations in accordance with the established legislative procedure:

1) requests and receives information, documents, as well as other information necessary for the implementation of the main tasks and functions of the Management, in accordance with the procedure established by the legislation of the Republic of Kazakhstan and (or) in accordance with the provisions of international treaties;

2) requests and receives information from state bodies, other organizations, legal entities and individuals necessary for the implementation of the functions assigned to the Department;

3) requests and receives from the structural divisions and territorial bodies of state revenue the necessary statistical, analytical and other data, documents, conclusions and other information necessary for making decisions on issues within the competence of the Department;

4) within its competence, sends mandatory instructions to the territorial bodies of state revenue, takes measures to eliminate identified violations in the field of legislation on export control of the Republic of Kazakhstan;

5) submits proposals for improving the activities of the Department and territorial bodies of state revenue for consideration by the management of the Committee;

6) considers appeals of individuals and legal entities, territorial bodies of the Committee, state bodies of the Republic of Kazakhstan and other organizations on issues within the competence of the Department;

7) observes the secret protected by the legislation of the Republic of Kazakhstan;

8) participates in training seminars (trainings) for employees of the Department on issues within the competence of the Department;

9) conducts legal monitoring of regulatory legal acts within the competence of the Department;

10) coordinates the activities of the territorial bodies of state revenue on issues within the competence of the Department;

11) promptly, objectively and comprehensively considers, within the competence of the Department, the appeals of individuals and legal entities, territorial bodies of the Committee and takes measures to eliminate the identified shortcomings;

12) participates within the competence of the Department, during the consideration of a complaint against decisions, actions (inaction) of territorial state revenue bodies and (or) their employees in the manner and within the time limits established by the legislation of the Republic of Kazakhstan;

13) exercise other rights and obligations in accordance with the legislation of the Republic of Kazakhstan.

14) provides public services in accordance with the standards and regulations for the provision of public services approved by the authorized body;

timely executes the instructions of the management of the Department and the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan;
complies with the requirements of the current legislation of the Republic of Kazakhstan;
protects the interests of states.