Peculiarities of the Grounds and Procedures for Issuance, Modification and Revocation of Customs Rulings under the Law of Kazakhstan

Having studied the experience of Kazakhstan legal regulation key aspects issuance, modification and revocation customs rulings, author infers that peculiarity rules regulations substantial procedural related to rulings under law reveals itself in following fundamental principles as well these regulatory administrative practices: 1) possibility making advance regarding classification origin goods, application methods valuation with specification at sublegal level range contracts transactions, value within framework which can be certified or adjusted by authorities advance; 2) clear legislative aspiration towards ensuring utmost facilitation trading activities (in particular, eliminating excessive formalism when assessing contractual documents fairly taking into account individual situation enterprises individuals engaging procedures) proper enforcement security fiscal goals authorities; 3) a set detailed for collection examination evidence appeal procedure, includes, among other things, sending requests information necessary lawful well-founded decision, arrangement an unscheduled on-site inspection clarification authenticity persons did not submit during implementation control measures against them, but submitted relevant decisions; 4) inadmissibility was without good reason business entity natural person conduct appeals; 5) recommendations explanations given World Customs Organization interpreting provisions law.