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Customs

Main aspects of customs in RK
Clause 19 of the Law of the Republic of Kazakhstan "On Customs Affairs in the Republic of Kazakhstan" any legal entity is entitled to import the goods and vehicles into the Republic of Kazakhstan and export them from the Republic of Kazakhstan, specifically when carrying out foreign economic transactions.

The Laws of the Republic of Kazakhstan can ban the import of the goods and vehicles into the Republic of Kazakhstan and the export of them from the Republic of Kazakhstan in the context of the national security, morals, human life and health, environmental issues, flora and fauna, the arts, historic and archeological heritage of the people of the Republic of Kazakhstan and foreign countries, as well as ownership rights, including copyrights, the interests of the consumers of the goods imported and other vital interests of the Republic of Kazakhstan.

The goods and vehicles can be moved via the customs border of the Republic of Kazakhstan according to the customs regime. The following types of the customs regimes are applied according to the customs laws:


  • free trade of the goods;
  • the re-import of the goods
  • the transit of the goods;
  • the customs' warehousing;
  • duty-free shops;
  • the processing of the goods on the customs area;
  • the processing of the goods under the customs supervision;
  • the temporary import and export of the goods;
  • the free customs zone;
  • the free warehousing;
  • the processing of the goods outside of the customs area;
  • the export of the goods;
  • the re-export of the goods
  • the elimination of the goods;
  • the surrender of the goods to the state.

Also we want to brief you on the descriptions of each of the aforementioned customs regimes.

1. The free trade of the goods

The "free trade of the goods" regime is designed to allow the goods imported to stay permanently or be consumed on the customs area of the Republic of Kazakhstan.

2. The re-import of the goods

The re-import of the goods is the customs regime that allows the Kazakhstani goods to be brought out of the customs area of the Republic of Kazakhstan in line with the customs regime for exports and than brought back to the republic in due time without levying customs duties and taxes and applying any economic sanctions.

3. Transit of the goods

The customs regime of the transit of the goods is designed to allow the goods to be moved via the customs area of the Republic of Kazakhstan or a foreign country under the customs supervision without levying customs duties and taxes and applying economic sanctions.

4. The customs' warehousing

The "customs' warehousing" regime is designed to allow the goods imported to be warehoused under the customs? supervision without levying the customs duties and taxes and applying economic sanctions for the period of warehousing and the goods exported to be warehoused under the customs' supervision without levying the customs duties and taxes and applying economic sanctions until they are actually exported.

5. Duty-free shops

A duty-free shop is the customs regime that allows the goods imported into the Republic of Kazakhstan to be retailed without levying the customs duties and taxes and applying non-tariff regulations providing that the goods will be exported from the customs area of the Republic of Kazakhstan.

The goods will be sold under the customs supervision on the customs area of the Republic of Kazakhstan in the airports, seaports and border crossings available for international communications as well as aboard air and sea ships that carry out international traffic operations.

6. The processing of the goods on the customs area of the Republic of Kazakhstan

This customs regime is designed to allow the foreign goods to be processed on the customs area of the Republic of Kazakhstan without applying economic sanctions against them and with the import customs duties and taxes being reimbursed providing that the processed goods will be exported beyond the customs area of the Republic of Kazakhstan.

7. The processing of the goods under the customs supervision

This customs regime is designed to allow the foreign goods to be used in due order on the customs area of the Republic of Kazakhstan without levying the customs duties and taxes and applying economic sanctions and be processed under the customs supervision until they are distributed in free trade or their processed products re placed under other customs regime.

8. The temporary import and export of the goods

This customs regime is designed to allow the goods that are partially or fully released from the customs duties and taxes and economic sanctions to be used on the customs area of the Republic of Kazakhstan.

9. The free customs zone and the free warehousing

This customs regime is designed to allow the foreign goods to be placed and used within the corresponding territorial borders or spaces without levying the customs duties and taxes and applying economic sanctions and the Kazakhstani goods to be placed and used on the terms applied, in due order, to exports according to the customs regime of exports.

10. The processing of the goods outside of the customs area

This customs regime is designed to allow the Kazakhstani goods to be exported and used for processing outside of the customs area of the Republic of Kazakhstan and the processed products to be sold in free trade on the customs area of the Republic of Kazakhstan without levying partially or fully the customs duties and taxes and applying economic sanctions.

11. The export of the goods

This customs regime is designed to allow the goods to be brought out of the customs area of the Republic of Kazakhstan in order to state permanently or be used outside of the republic?s customs area.

12. The re-export of the goods

This regime is designed to allow the foreign goods to be re-exported from the customs area of the Republic of Kazakhstan without levying the import customs duties and taxes and applying economic sanctions and with possibly reimbursing the customs duties and taxes in line with the laws of the Republic of Kazakhstan.

13. The elimination of the goods

This regime is designed to allow the goods to be eliminated or rendered unusable under the customs? supervision without levying the customs duties and taxes and applying economic sanctions.

The laws specify that any legal entity is entitled to choose any customs regime or change it for another regardless of the nature, quantity, the country of destination, arrival or designation of the goods and vehicles unless otherwise provided by the laws.

Also we want you to note that the following types of the customs fees will be paid for the goods moving via the customs border of the Republic of Kazakhstan:


  • customs duties;
  • customs dues for the customs clearance.

Other customs fees include:


  • duties for a license issued by customs organs of the Republic of Kazakhstan;
  • duties for a qualification certificate issued by a specialist processing the customs documents;
  • customs dues for the goods warehoused;
  • customs dues for the goods supervised by the customs;
  • fees for making an initial customs decision.

The goods crossing the customs border of the Republic of Kazakhstan are subjected to customs duties according to the Customs Tariff of the Republic of Kazakhstan that comprises the customs fees applied to the goods imported into the customs area of the Republic of Kazakhstan and exported from the customs area and systematized and grouped according to the Lists of the goods involved in foreign economic transactions of the Republic of Kazakhstan (LGFET). LGFET is based on the Harmonized system of coding and describing the goods that is maintained by the World Customs Organization (WCO) and make available by the organization to its member nations.

The base for calculating the customs fees, except the customs fees paid according to specific rates is the customs value of the goods and vehicles. The customs value of the goods being brought out of the customs area of the Republic of Kazakhstan is based not on the prices of the goods specified in the invoices but on the actual expenses incurred according to the laws unless they are included in the invoices.

VAT and excises for the goods imported are levied by the customs organs in due order and in line with the terms specified by the customs laws of the Republic of Kazakhstan.

We also give general information on the customs clearance.

The laws specify that the goods and vehicles crossing the customs border of the Republic of Kazakhstan will be subjected to the customs clearance and the customs supervision in due order.

The customs clearance means taking efforts to place the goods and vehicles under a certain customs regime and fulfill this regime in accordance with the terms of the laws.

The customs supervision means a series of efforts taken by the customs organs in order to enforce the laws and international agreements of the Republic of Kazakhstan.

The customs clearance is carried out on the sites and the production spaces and during the time of the operation of the customs organ of the Republic of Kazakhstan that are designated according to the guidelines issued by the central customs organ of the Republic of Kazakhstan.

Upon the request of the interested legal entity at its expense and the consent of the customs organ of the Republic of Kazakhstan the customs clearance can be carried out on any sites and beyond the time of the operation of the customs organ of the Republic of Kazakhstan.

No one is entitled to use and dispose of the goods and vehicles which have not been cleared by the customs completely unless otherwise specified in the laws of the Republic of Kazakhstan.

The customs clearance can be simplified in the event of urgent deliveries (the goods needed in case of disasters, accidents and calamities, live animals, perishable goods, radioactive materials, news and mass media materials).

The customs organ of the Republic of Kazakhstan is entitled to require that a legal entity moving the goods, or the shipper or the warehouse owner or any other entity that has the authorities for the goods and vehicles is to transport, weight or carry out any other measurement of the quantity of the shipment, load, offload, reload, remedy the damaged packages, unpack, pack up or repack the goods and vehicles subjected to the customs clearance and open spaces, containers and other facilities that can hold such goods and vehicles.

The customs organs of the Republic of Kazakhstan are entitled to take samples of the goods and test them (examine them), specifically in cooperation with the customs labs, in order to complete the customs clearance.

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