G/VAL/Q/KAZ/1  
 
7 June 2021  
(21-4627) Page: 1/2 
Committee on Customs Valuation  Original: English  
 
 
NOTIFICATION UNDER ARTICLE  22 OF THE AGREEMENT  ON IMPLEMENTATION  
OF ARTICLE VII OF THE GENERAL AGREEMENT  
ON TARIFFS AND TRADE  1994  
REPLIES FROM KAZAKHSTAN TO QUESTIONS POSED BY THE UNITED STATES  
CONTAINED IN  DOCUMENT S G/VAL/W/302 AND G/VAL/W/3431 
KAZAKHSTAN  
The following communication, dated  24 May , is being circulated at the request of the delegation of 
Kazakhstan . 
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Question 1 ( G/VAL/W/302 ) 
 
Could Kazakhstan please indicate whether there is existing legislation which implements 
Article 9 ( conversion of currency ), Article 10 (confidential information), Article 11 (rights 
of appeal), Article 12 (publication of laws), Article 13 (delay in the final determination of 
the merchandise), and Article 16 (written explanation of customs value of the 
merchandise) of the WTO Customs Valuation Agreement?  
 
The provisions of the below mentioned WTO Custom Valuation Agreement 's articles are implemented 
by the relevant provisions of the Kazakhstan 's Code "On Cu stoms Regulation in the Republic of 
Kazakhstan" of 26 December 2017 (hereafter  the Code) and other legal acts of Kazakhstan.  
The official text of the Code is available at http://adilet.zan.kz/eng/docs/K1700000123 . 
 
Article 9 (conversion  of currency ): Article 65.8 of the Code and Article 8.26 of the Law of 
Kazakhstan "On National Bank of the Republic of Kazakhstan" of 3 0 March 1995 
(http://adilet.zan.kz/eng/docs/Z950002155 ).  
 
Article 10 (confidential information):  Article 19 of the Code.  
 
Article 11 (rights of appeal) : Article 21 of the Code and Article 12 of the Law of Kazakhstan "On 
Order of Consideration of Natural and Legal Persons ' Requests " of 12 January 2007.  
(http://adilet.zan.kz/eng/docs/Z070000221 ). 
 
Article 12 (publication of laws): Article 4 of the Constitution of Kazakhstan of 30 August 1995  
(http://adilet.zan.kz/eng/docs/K950001000 ) and Articles 37 -41 of the Law of Kazakhstan "On Legal 
Acts" of 6 April 2016. (http://adilet.zan.kz/eng/docs/Z1600000480 ). 
 
Article 13 (delay in the final determination of the goods ' customs value ):  
1) Article 65.16 and Articles 96 -105 of the Code;  
2) Decision of the Eurasian Economic Commission (EEC) No. 1 03 "On Approval of the Order on 
Delayed Determination of Customs Value of Goods " of 19 June 2018. 
(http://www.eurasiancommission.org/ru/Lists/Decisions/DispForm.aspx?ID=3653)  
 
 
1 Previous documents containing questions or replies pertaining to the customs legislation of Kazakhstan  
were issued in the G/VAL/W series as follows: G/VAL/W/302 and G/VAL/W/343.  G/VAL/Q/KAZ/1  
 
- 2 - 
 
  Article 16 (written explanation of customs value of the merchandise) : Article 22 and 
Article  14.1.16 of the Code.  
 
Question 2 ( G/VAL/W/343 ) 
 
Paragraph 14 of the Decision of the Collegium of the Eurasian Economic Commission 
No. 138 "On the Application of the Reserve Method (method 6) in Determining the 
Customs Value of Goods" provides, "When determining the customs value of goods b y the 
reserve method (method 6), price data from neutral sources of information (catalogs of 
independent firms; publications containing a detailed description of a specific product and 
a clear definition of the price structure; published, including on the Internet, or 
distributed, official price lists for goods or trade offers of firms for the supply of specific 
goods and prices), as well as stock quotes (stock price indices)  and data from the 
assessment reports carried out by organizations (individuals) en gaged in the evaluation 
activity , may be used."  
 
1. Please explain the manner in which " stock quotes (stock price indices) " are used under 
the reserve method (method 6) to determine the customs value of imported goods, 
including the source of those stock q uotes or price indices.   
 
In practice, the customs bodies of Kazakhstan do not use stock quotes (stock price indices)  while 
applying the reserve method (method 6) to determine the customs value of imported goods . 
 
2. Please explain how and by whom " data from the assessment reports carried out by 
organizations (individuals) engaged in the evaluation activity " are created. Please identify 
which provision, in the measures Kazakhstan has notified under CVA Article 22, defines 
the term " assessment reports ", and the provisions that describe which entities are 
authorized to produce them.  
 
Assessment reports are  created by " appraiser s", who are the  individual s, carrying out professional 
activity on the basis of the "appraiser" certificate of qualification issued by the chamber of appraisers, 
and being members of one of the chambers of appraisers, according to Article 1 of the Law of 
Kazakhstan «On Valuation Act ivity in the Republic of Kazakhstan» of 10 January 2018  
(http://adilet.zan.kz/eng/docs/Z1800000133 ).  
 
"Assessment (evaluation) report ", according to Article 1, is a written document drawn up in 
accordance with the legislation of Kazakhstan on evaluation activity based on the results of 
conducted appraisal . 
 
The matter of  valuation activity in the field of determination of customs value of goods is regulated 
by the aforementioned law, as well as by the Order of the Ministry of Finance of Kazakhstan No. 519 
"On Approval of Evaluation Standards"  (the "Evaluation Basis and Typ es of Evaluation" evaluation 
standard) of 31 May 2018 ( http://adilet.zan.kz/rus/docs/V1800016971 ).  
 
 
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