Court Practice On Customs Disputes

We would like to share an interesting case on claim to pay customs duties. The claimant was an insurance company, and the defendant was the State Revenue Department.

Merits of case

Under the insurance agreement between the Insurance company (the insurer) and LLP (the insured), the former insured property interests of the insured related to its obligation to pay customs duties and taxes in accordance with customs legislation of the Republic of Kazakhstan.

After expiration of the agreement, the Insurance company received a claim from the Department for payment of customs duties and taxes. In its claim the Department reported that the abovementioned LLP (the insured) had not fulfilled its obligations with respect to payment of customs duties.