Cargo Customs Declaration
Foreign goods gross sale implies that goods to be sold are to cross the border with a Cargo Customs Declaration being raised on an obligatory basis. Commonly, the Cargo Customs Declaration is called a CCD. Since goods in gross-sale bases are accumulated from different countries and at different times, each unit of goods obtains its individual CCD number.
The CCD is a unified document, which is used for customs purposes and is filled out by participants in foreign trade transactions, irrespective of their residence, legal status, location, customs privileges, for each batch of goods transferred through the customs border of the Republic of Kazakhstan. In a CCD one must indicate the kind of foreign trade transaction (export, import), trading country, country of destination, currency of payment, total actual cost etc. This document deals with issues associated with customs duties imposition, performs a controlling function and is subject to statistic processing. Coinciding with the Single Administrative Document (SAD) by form, the CCD has not been formally and legally recognized beyond the Republic of Kazakhstan due to the difference in classifiers applied.
CARGO CUSTOMS DECLARATION (CCD) is the basic document used for declaring goods and transportation means transferred through the customs border of the Republic of Kazakhstan under foreign trade transactions concluded by legal and physical entities that are engaged in entrepreneurial activities: changes to the customs regime. The CCD was introduced to the customs clearing practice from April 1, 1989. In this document one must declare exact data on the goods, their customs regime and other ones required for customs authorities to perform their duties. The CCD is composed as customs clearing activities are conducted: а) for goods subject to customs duties and taxes; b) for goods, which measures of economic policy (licensing etc.) are applied to; c) for goods, the customs value of the batch of which, exceeds an amount equivalent to 100 Euro. The CCD serves the goals of customs duties imposition, performs controlling functions, simplifies customs formalities and appears to be the basis for forming customs statistics. The CCD package is composed of four sewed-in pages (the main page), and, when a batch includes several names of goods, additional pages. The main page is used to indicate information on goods of one and the same name provided one and the same customs regime is established for such goods. Each of the additional pages gives the possibility to declare goods of other three names. Goods addressed by one consignor to one consignee under one foreign trade contract (agreement) that are imported through one and the same checkpoint, using one and the same mode of transport, and that are offered for customs clearing simultaneously regardless of the number of transportation means and shipping documents, are declared as one batch. Concurrently with a CCD, one make available the following documents to a customs authority: those certifying the authority of the customs applicant to submit a CCD in his/her/its name; shipping documents certifying the fact of transfer of the goods through the border of the Republic of Kazakhstan; a Customs Value Declaration (CVD) and a Bonded Transportation Declaration (BTD) in cases specified in regulatory acts of the Customs Committee; Xerox copies of the Transaction Certificate certified in the established order; other documents, information on which is declared on the CCD: licenses etc.; documents confirming the fact that customs charges have been paid or a security of such payment; an electronic copy of the CCD on a magnetic medium. The CCD must be filled out according the customs regime chosen and the kind of the goods being declared. The CCD must be submitted to a customs authority not later than 15 days of the date of notifying the customs authority of the arrival of the goods at a temporary warehousing facility, or at a customs warehousing facility. Should the above-mentioned conditions have been met, a CCD is taken for customs clearing activities, registered in a special log, and, from then onward, the CCD becomes a document evidencing facts of legal importance.
After a CCD has been registered, it is strictly prohibited to transmit it to the customs applicant or other person, who are not officials of the respective customs authority till the customs clearance has been completed. Changes, additions or withdrawal of a CCD may only be made before the goods and transportation means are inspected. An approved CCD along with the documents attached thereto is transmitted for customs control.
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