May 11, 2022
Briefly about customs procedures under the legislation of the Republic of Kazakhstan
Within the framework of the Eurasian Economic Union, its members (Kazakhstan, Russia, Belarus, Armenia and Kyrgyzstan) are provided with the freedom of movement of goods, services, capital and labor. The territories of these countries within the union constitute a single customs territory on which uniform customs rules apply, the main aspects of which are provided for by the Treaty on the Eurasian Economic Union and the Customs Code of the Eurasian Economic Union. The Code of the Republic of Kazakhstan “On Customs Regulation in the Republic of Kazakhstan” (hereinafter – the Code) was adopted on the basis of the Customs Code of the EAEU.
1. Customs procedures.
Goods moved across the customs border of the EAEU and other goods in the cases established by the Code for being and using in the customs territory of the EAEU, export from the customs territory of the EAEU and (or) being and using outside the customs territory of the EAEU are subject to placement under customs procedures.
There are 17 customs procedures applied in Kazakhstan:
1) release for domestic consumption;
2) export;
3) customs transit;
4) customs warehouse;
5) processing in the customs territory;
6) processing outside the customs territory;
7) processing for domestic consumption;
8) free customs zone;
9) free warehouse;
10) temporary importation (admission);
11) temporary export;
12) re-import;
13) re-export;
14) duty-free trade;
15) destruction;
16) refusal in favor of the state;
17) special customs procedure.
Let’s consider some of them. The most common customs procedure is the release for domestic consumption and temporary importation (admission) of goods.
When goods are placed under the customs procedure for release for domestic consumption, imported goods acquire the status of EAEU goods and are in free circulation throughout its territory without any customs restrictions.
This regime involves the payment of customs duties and taxes in full, as well as compliance with established prohibitions and restrictions, as well as measures to protect the domestic market.
Temporary import (admission) of goodsis a customs procedure in which imported goods retain the status of foreign goods. The maximum period of temporary importation is 2 years, with some exceptions. Before the expiration of the established period, the goods must be placed under the customs procedure for re-export (and subsequently exported) or another customs procedure that is permissible in this case.
The customs procedure for temporary importation (admission) of goods implies full or partial exemption from payment of import customs duties and taxes. The list of goods for which full exemption from customs duties is granted is determined by international treaties of the Republic of Kazakhstan.
For goods not included in this list, a partial exemption from customs duties in the amount of 3% per month of the amount of customs duties and taxes that would be payable upon release of goods for domestic consumption is applicable.
Customs procedure for exportis a customs procedure applicable to goods of the Eurasian Economic Union, according to which such goods are exported from the customs territory of the Eurasian Economic Union for permanent residence outside it.
Goods placed under the customs procedure for export and actually exported from the customs territory of the Eurasian Economic Union lose the status of goods of the Eurasian Economic Union.
It is allowed to apply the customs procedure for export in relation to:
1) exported from the customs territory of the Eurasian Economic Union:
– goods placed under the customs procedure for processing outside the customs territory;
– goods placed under the customs procedure of temporary export to complete the customs procedure of temporary export;
– goods placed under a special customs procedure to complete the effect of a special customs procedure;
– vehicles of international transportation;
2) processed products to complete the customs procedure for processing outside the customs territory;
3) goods imported into the customs territory of the EAEU, in respect of which the customs procedure for temporary export has been terminated.
Customs procedure of customs transitis a customs procedure in accordance with which goods are transported (transported) from the customs office of departure to the customs office of destination without paying customs duties, taxes, special, anti-dumping, countervailing duties, subject to the conditions for placing goods under this customs procedure. This procedure is applied mainly to foreign goods, goods from Free Economic Zones (FEZ).
Customs procedure of the customs warehouseis a customs procedure applied to foreign goods, in accordance with which such goods are stored in a customs warehouse without payment of import customs duties, taxes, special, anti-dumping, countervailing duties, subject to the conditions for placing goods under this customs procedure and their use in accordance with such customs procedure. Goods placed under the customs procedure of a customs warehouse retain the status of foreign goods.
The customs procedure of a customs warehouse is used to suspend the operation of such customs procedures as the customs procedure for temporary import (admission) of goods, the customs procedure for processing goods (or) products of processing of goods, in the customs territory, the customs procedure for processing goods and (or) products of processing of goods for domestic consumption . Operations performed with goods placed under the customs procedure of a customs warehouse should not change the characteristics of these goods associated with a change in the code in accordance with the Commodity Nomenclature for Foreign Economic Activity.
In relation to all or part of the goods placed under the customs procedure of a customs warehouse, transactions may be made that provide for the transfer of the rights of possession, use and (or) disposal of these goods.
Customs processing procedureon the customs territory is a customs procedure applied to foreign goods, in accordance with which such goods are processed in the customs territory of the Eurasian Economic Union in order to obtain products of their processing intended for subsequent export from the customs territory of the Eurasian Economic Union, without paying in relation to such foreign goods, import customs duties, taxes, special, anti-dumping, countervailing duties, subject to the conditions for placing the goods under this customs procedure and their use in accordance with such a customs procedure.
Goods placed under the customs procedure for processing in the customs territory retain the status of foreign goods, and goods obtained (formed) as a result of processing operations in the customs territory (processed products, waste and residues) acquire the status of foreign goods.
Processing operations in the customs territory of the EAEU include:
1) processing or processing of goods;
2) the manufacture of goods, including installation, assembly, disassembly and fitting;
3) repair of goods, including their restoration, replacement of components, modernization;
4) the use of goods that facilitate or facilitate the production of processed products, even if these goods are wholly or partly consumed in the course of processing.
It should be noted that processing operations in the customs territory of the EAEU do not include:
1) operations to ensure the safety of goods during their preparation for sale and transportation (shipment), including packaging, packaging and sorting of goods, in which the goods do not lose their individual characteristics;
2) raising, raising and fattening animals, including birds, fish, and raising crustaceans and molluscs;
3) growing trees and other plants;
4) copying and reproduction of information, audio and video recordings on any type of information media;
5) the use of foreign goods as auxiliary means in the technological process (equipment, machine tools, fixtures, etc.).
When processed products are placed under the customs procedure for release for domestic consumption, import customs duties, taxes, special, anti-dumping, countervailing duties are payable in the amount of import customs duties, taxes, special, anti-dumping, countervailing duties that would be payable, as if foreign goods placed under the customs procedure for processing in the customs territory and used for the manufacture of processed products in accordance with the norms for the output of processed products were placed under the customs procedure for release for domestic consumption.
Customs procedure for processing outside the customs territoryapplies to EAEU goods that are exported from the customs territory of the EAEU in order to obtain, as a result of processing operations outside the customs territory, products of their processing intended for subsequent import into the customs territory of the EAEU, without payment of export customs duties in respect of such goods.
Processing operations outside the customs territory of the EAEU include:
– processing or processing of goods;
– manufacture of goods, including installation, assembly, disassembly and fitting;
– repair of goods, including their restoration, replacement of components, modernization.
Customs procedure of the free customs zoneis a customs procedure applicable to foreign goods and goods of the EAEU, in accordance with which such goods are placed and used within the territory of the FEZ or part of it without payment of customs duties, taxes, special, anti-dumping, countervailing duties, subject to the conditions for placing goods under this customs procedure and their use in accordance with such customs procedure.
Under the customs procedure of the free customs zone are placed goods intended for placement and (or) use by residents (participants, subjects) of the FEZ in the territory of the FEZ for the purpose of the residents (participants, subjects) of the FEZ carrying out entrepreneurial and other activities in accordance with the agreement (agreement) on the implementation (conducting) activities in the territory of the FEZ (an agreement on the conditions of activity in the FEZ, an investment declaration, an entrepreneurial program), as well as for other purposes in accordance with the legislation of the Republic of Kazakhstan on special economic and industrial zones.
2. Customs payments
Customs payments and taxes include:
1) import customs duty;
2) export customs duty;
3) value added tax levied on the importation of goods into the customs territory of the EAEU;
4) excise tax (excises) levied (levied) when goods are imported into the customs territory of the EAEU;
5) customs fees.
Customs fees include:
1) customs fee for the customs declaration of goods, which is 20,000 tenge per declaration, regardless of the number of goods declared;
2) customs fee for customs escort. The collection rate is from 4,000 tenge to 321,000 tenge, depending on the distance;
3) customs fee for making a preliminary decision, which is 32,000 tenge.
During customs clearance of goods in the Republic of Kazakhstan, the following customs payments are subject to payment:
- import customs duties when importing goods. The basis for calculating customs duties, depending on the type of goods and the types of rates applied, is the customs value of goods and (or) their physical characteristics in kind (quantity, weight, volume or other characteristic);
- export customs duties when exporting goods. Export customs duties are set only for a small list of goods (oil and some oil products, ferrous scrap, wool, raw sheep skins, and others);
- value added tax (VAT) on imports. The VAT rate on imports in Kazakhstan is 12%. In some cases, exemption from VAT on imports is granted.
The amount of imports subject to VAT includes the customs value of imported goods, taking into account transfer pricing legislation, as well as the amount of taxes and customs payments payable to the budget when importing goods into the Republic of Kazakhstan, except for VAT on imports;
- excises on certain goods. Excisable goods are alcohol, alcoholic products, tobacco products, products with heated tobacco, nicotine-containing liquids for use in electronic cigarettes, gasoline (except for aviation), diesel fuel, crude oil, gas condensate, certain vehicles, medicines in the form of alcohol-containing products medical supplies and other products. Excise rates are established by the Tax Code of the Republic of Kazakhstan or the Government of the Republic of Kazakhstan (depending on the type of goods).
Export of goods from Kazakhstan is subject to VAT at a zero rate, subject to confirmation of the fact of export of goods.
