WORLD TRADE  
ORGANIZATION  RESTRICTED 
WT/ACC/SPEC/KAZ/9/Rev.5 
17 September 2012 
 (12-4991) 
Working Party on the 
Accession of Kazakhstan  
 
 
 
DRAFT REPORT OF THE WORKING PARTY ON THE  
ACCESSION OF KAZAKHSTAN  
TO THE WORLD TRADE ORGANIZATION 
Revision 
    WT/ACC/SPEC/KAZ/9/Rev.5 
 Page i 
 
 
  TABLE OF CONTENTS 
 
I.  INTRODUCTION .................................................................................................................. .. 1 
DOCUMENTATION PROVIDED ...................................................................................................... 1  
INTRODUCTORY STATEMENTS .................................................................................................... 2  
II.  ECONOMIC POLICIES .......................................................................................................... 2  
-  Monetary and Fiscal Policy .................................................................................................... .. 2 
-  Foreign Exchange and Payments ............................................................................................ 6  
-  Investment Regime.............................................................................................................. .... 15 
-  State Ownership, State-Trading Entities and Privatization ............................................... 22  
(a)  Privatization ................................................................................................................. ........... 22  
(b)  State-owned and State-controlled Enterprises, Enterprises with Special and 
Exclusive Privileges .......................................................................................................... ....... 25 
-  Pricing Policies .............................................................................................................. .......... 31 
-  Competitio n Policy ............................................................................................................ ...... 38 
III. FRAMEWORK FOR MAKING AND ENFORCING POLICIES .................................... 46  
-  Powers of Executive, Legislative and Judicial Branches of Government .......................... 46  
-  Framework of the Customs Union among the Republic of Kazakhstan, the 
Russian Federation and the Republic of Belarus ................................................................. 51  
(a)  Legal Framework Establishi ng the Customs Union ............................................................ 51  
(b)  Customs Union Structure and Competency in the Area of Trade ..................................... 52  
(c)  The Supreme Eurasian Economic Council ........................................................................... 52  
(d)  The Eurasian Economic Commission ................................................................................... 53  
(e)  The Council of the Commission ............................................................................................. 54  
(f)  The Collegium of the Commission ......................................................................................... 55  
(g)  Decision Making within the Customs Union Bodies ............................................................ 55  
(h)  The EurAsEC Court ............................................................................................................. .. 56 
(i)  Transparency .................................................................................................................. ........ 59 
(j)  Implementation of WTO Commitm ents under the CU Regime ......................................... 61  
-  Government Entities Responsible for Making and Implementing Policies 
Affecting Foreign Trade; Right of Appeal ............................................................................ 62  
IV.  POLICIES AFFECTING TRADE IN GOODS ................................................................... 64  
-  Registration Requirements for Im port and Export Operations ......................................... 64  
-  (a) Ethyl Spirit and Alcohol Products ................................................................................... 70  
-  (b) Pharmaceuticals ........................................................................................................... ..... 72 
-  (c) Goods with Encryption Technology ................................................................................. 73  
-  (d) Special Technica l Devices (STDs) .................................................................................... 74  WT/ACC/SPEC/KAZ/9/Rev.5 
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  A.  IMPORT REGULATIONS .................................................................................................... 75  
-  Ordinary Customs Duties .......................................................................................................  75 
-  Other Duties and Charges ......................................................................................................  80 
-  Tariff Exemptions ............................................................................................................. ...... 80 
-  Tariff Rate Quotas ............................................................................................................ ...... 85 
-  Fees and Charges for Se rvices Rendered .............................................................................. 91  
-  Application of Internal Taxes to Imports ............................................................................. 93  
-  Quantitative Import Restrictions, includi ng Prohibitions, Quotas and Licensing 
Systems ....................................................................................................................... ............ 100  
-  (a) Quantitative Import Restrictions, including Prohibitions and Quotas ...................... 102  
-  (b) Import Licensing .......................................................................................................... ... 104 
-  Customs Valuation ............................................................................................................. ... 120 
-  Rules of Origin ............................................................................................................... ....... 129 
-  Other Customs Formalities .................................................................................................. 13 5 
-  Preshipment Inspection ........................................................................................................  137 
-  Anti-dumping, Countervailing Duty and Safeguard Regimes .......................................... 139  
-  (a) Transitional regime ....................................................................................................... .. 140 
-  (b) Regime established Under the Agreement of 25 January 2008 .................................. 141  
B.  EXPORT REGULATIONS ................................................................................................. 149  
-  Customs Tariffs, Fees and Charges for Services Rendered, Application of 
Internal Taxes to Exports .....................................................................................................  149 
-
  Quantitative Export Restrictions, including Prohibitions and Quotas ............................ 153  
-  Export Licensing Procedures ............................................................................................... 157  
C.  INTERNAL POLICIES A FFECTING FOREIGN TRADE IN GOODS ....................... 159  
-  Industrial Policy, Including Subsidies ................................................................................. 159  
-  Technical Barriers to Trade, Standards and Certification ............................................... 165  
-  Sanitary and Phytosanitary Measures ................................................................................ 165  
-  Trade-Related Investment Measures .................................................................................. 165  
-  Free Zones, Special Economic Areas................................................................................... 165  
-  (a) Customs Union Regulation of SEZs............................................................................... 166  
-  (b) Basic Law on SEZs ......................................................................................................... . 169 
-  (c) Customs and Tax Legislation of the Republic of Kazakhstan ..................................... 172  
-  (d) Free Warehouse Cu stoms Regime ................................................................................. 174  
-  Government Procurement .................................................................................................... 178  
-  Transit ....................................................................................................................... ............. 182  
-  Government-mandated Counter-trade and Barter ........................................................... 186   WT/ACC/SPEC/KAZ/9/Rev.5 
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  -  Agricultural Policies ......................................................................................................... .... 187 
-  Trade in Civ il Aircraft ....................................................................................................... ... 187 
V.  TRADE-RELATED INTELLECTUAL  PROPERTY REGIME ..................................... 188  
-  GENERAL ....................................................................................................................... ...... 188 
-  Industrial Property Protection ............................................................................................ 188  
-  Responsible Agencies for Policy Formulation and Implementation ................................ 189  
-  Participation in International Intellectual Property Agreements .................................... 191  
-  Application of National and MFN Treatment to Foreign Nationals ................................ 192  
-  Fees and Taxes ................................................................................................................ ...... 193 
-  SUBSTANTIVE STANDARDS OF PROTECTION, INCLUDING 
PROCEDURES FOR THE ACQUISITION AND MAINTENANCE OF 
INTELLECTUAL PROPERTY RIGHTS ......................................................................... 194  
-  Copyright and Related Rights ............................................................................................. 194  
-  Trademarks, Including  Service Marks ............................................................................... 197  
-  Geographical Indications, Including Appellations of Origin ............................................ 199  
-  Industrial Designs ............................................................................................................ ..... 203 
-  Patents ....................................................................................................................... ............. 204  
-  Plant Variety Protection ...................................................................................................... . 208 
-  Layout Designs of Integrated Circuits ................................................................................ 209  
-  Requirements on Undisclosed Informatio n, Including Trade Secrets and Test 
Data .......................................................................................................................... .............. 209  
-  MEASURES TO CONTROL ABUSE OF INTELLECTUAL PROPERTY 
RIGHTS ........................................................................................................................ ......... 212  
-  ENFORCEMENT ................................................................................................................. 2 12 
-  Civil Judicial Procedures and Remedies ............................................................................. 212  
-  Provisional Measures .......................................................................................................... .. 214 
-  Administrative Procedures and Remedies .......................................................................... 215  
-  Special Border Measures ...................................................................................................... 217 
-  Criminal Procedures ........................................................................................................... .. 219 
VI.  POLICIES AFFECTING TRADE IN SERVICES ............................................................ 222  
VII. TRANSPARENCY ............................................................................................................... 22 8 
-  Publication of Information on Trade .................................................................................. 228  
-  Notifications ................................................................................................................. .......... 232  
VIII. TRADE AGREEMENTS ..................................................................................................... 233  
CONCLUSIONS ................................................................................................................... ............. 240  
ANNEX 1 ....................................................................................................................... ..................... 241  
ANNEX 2 ....................................................................................................................... ..................... 252  WT/ACC/SPEC/KAZ/9/Rev.5 
Page iv  
 
  ANNEX 3(a) .................................................................................................................... .................... 259  
ANNEX 3(b) .................................................................................................................... ................... 260  
ANNEX 3(c) .................................................................................................................... .................... 260  
ANNEX 3(d) .................................................................................................................... ................... 261  
ANNEX 3(e) .................................................................................................................... .................... 261  
ANNEX 3(f) .................................................................................................................... .................... 261  
ANNEX 4 ....................................................................................................................... ..................... 262  
ANNEX 5(a) .................................................................................................................... .................... 265  
ANNEX 5(b) .................................................................................................................... ................... 266  
ANNEX 5(c) .................................................................................................................... .................... 268  
ANNEX 6 ....................................................................................................................... ..................... 299  
ANNEX 7 ....................................................................................................................... ..................... 315  
ANNEX 8 ....................................................................................................................... ..................... 317  
ANNEX 9 ....................................................................................................................... ..................... 318  
ANNEX 10 ...................................................................................................................... .................... 320  
ANNEX 11 ...................................................................................................................... .................... 325  
ANNEX 12 ...................................................................................................................... .................... 326  
ANNEX 13(a) ................................................................................................................... ................... 327  
ANNEX 13(b) ................................................................................................................... .................. 329  
ANNEX 14 ...................................................................................................................... .................... 332  
ANNEX 15 (a) .................................................................................................................. ................... 361  
ANNEX 15 (b) .................................................................................................................. .................. 363  
ANNEX 15 (c) .................................................................................................................. ................... 365  
ANNEX 15 (d) .................................................................................................................. .................. 367  
ANNEX 16 ...................................................................................................................... .................... 368  
ANNEX 17 ...................................................................................................................... .................... 369  
ANNEX 18(a) ................................................................................................................... ................... 370  
ANNEX 18(b) ................................................................................................................... .................. 372  
ANNEX 18(c) ................................................................................................................... ................... 373  
ANNEX 19 ...................................................................................................................... .................... 374  
ANNEX 20 ...................................................................................................................... .................... 392  
ANNEX 21 ...................................................................................................................... .................... 397  
ANNEX 22(a) ...................................................................................................................
................... 399  
ANNEX 22(b) ................................................................................................................... .................. 400  
APPENDIX ...................................................................................................................... ................... 401   WT/ACC/SPEC/KAZ/9/Rev.5 
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  I. INTRODUCTION 
1. The Government of the Republic of Kazakhs tan applied for accession to the World Trade 
Organization (WTO) on 29 January 1996.  At its meeting on 6 February 1 996, the General Council 
established a Working Party to examine the appli cation of the Government of the Republic of 
Kazakhstan to accede to the WTO under Article XI I of the Marrakesh Agreement establishing the 
World Trade Organization (document WT/GC/M/9).  The terms of reference and the membership of 
the Working Party are reproduced in document WT/ACC/KAZ/2/[Rev.34]. 
2. The Working Party met on 19-20 March and on 9 October 1997 under the Chairmanship of 
H.E. Mr. B. Ekblom (Finland); on 9 October 1998,  12-13 July 2001, and on 13 December 2002 under 
the Chairmanship of H.E. Mr. P. Huhtanie mi (Finland); on 4 March 2004, 3 November 2004, 
7 June 2005, 1 November 2006, and on 17 July 2008 under the Chairmanship of 
H.E. Mr. V. Himanen (Finland); on 18 April 2012 under the Chairmanship of H.E. Mr. H. Himanen 
(Finland); and on 24 July 2012 and […] under the Chairmanship of H.E. Mr. V. Himanen (Finland).   
DOCUMENTATION PROVIDED 
3. The Working Party had before it, to serve as a basis for its discussions, a Memorandum on the 
Foreign Trade Regime of the Republic of Kaza khstan (WT/ACC/KAZ/3 and Addendum 1), a Survey 
of the Foreign Trade Regime of the Republic of Kazakhstan (WT/ACC/KAZ/40 of 30 April 2003), 
the questions submitted by Members of the Working Party on the foreign trade regime of the Republic 
of Kazakhstan, together with the replies th ereto (WT/ACC/KAZ/6 with Addenda 1 and 2, 
WT/ACC/KAZ/10, WT/ACC/KAZ/11, WT/ACC/KAZ/14, WT/ACC/KAZ/22, WT/ACC/KAZ/37 
with Addenda 1-3 and Corrigendum 1 to Adde ndum 3, WT/ACC/KAZ/50 and Corrigendum 1, 
WT/ACC/KAZ/57, WT/ACC/KAZ/63, WT/ACC/KAZ /66, WT/ACC/KAZ/67 and ....), and other 
information provided by the authorities of  the Republic of Kazakhstan (WT/ACC/KAZ/8, 
WT/ACC/KAZ/12, WT/ACC/KAZ/19, WT/ACC/KAZ/24, WT/ACC/KAZ/25, WT/ACC/KAZ/26, 
WT/ACC/KAZ/27, WT/ACC/KAZ/27/Rev.1, WT/ACC/KAZ/28, WT/ACC/KAZ/29, 
WT/ACC/KAZ/30, WT/ACC/KAZ/31, WT/A CC/KAZ/32, WT/ACC/KAZ/32/Rev.1, 
WT/ACC/KAZ/32/Rev.2, WT/ACC/KAZ/34, WT/A CC/KAZ/34/Rev.1, WT/ACC/KAZ/34/Rev.2, 
WT/ACC/KAZ/35, WT/ACC/KAZ/41, WT/ACC/KAZ/43, WT/ACC/KAZ/44, WT/ACC/KAZ/45, 
WT/ACC/KAZ/46, WT/ACC/KAZ/47, WT/ACC/KAZ/48, WT/ACC/KAZ/51, WT/ACC/KAZ/52, 
WT/ACC/KAZ/53, WT/ACC/KAZ/54, WT/ACC/KAZ/55, WT/ACC/KAZ/58, WT/ACC/KAZ/59, WT/ACC/KAZ/60, WT/ACC/KAZ/61, WT/ACC/KAZ/64, WT/ACC/KAZ/65....), including the legislative texts and other documentation listed in Annex 1. WT/ACC/SPEC/KAZ/9/Rev.5 
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  INTRODUCTORY STATEMENTS 
[to be completed] 
II. ECONOMIC POLICIES  
- Monetary and Fiscal Policy 
4. The representative of Kazakhstan said that the National Bank of Kazakhstan (NBK) was the 
sole authority determining and implementing the St ate monetary and credit policy.  Kazakhstan had a 
two-tier banking system, in which the NBK represented  the upper (first) tier, while all other banks 
represented the lower (second) tier.  Within the lim its of its authority, the NBK represented the 
interests of the Republic of Kazakhstan in relatio ns with other countries' central banks and other 
banks; international banks; and ot her financial and credit institutions.  The NBK was not guided by 
the aim of gaining profit in performing its tasks.  The NBK was independent, within the limits of its 
authority granted by law.  Representative and executive bodies had no authority to interfere in the 
activity of the NBK, its branches, re presentative offices and organizations. 
5. According to Law No. 2155 "On the National Ba nk of Kazakhstan" of 30 March 1995, the 
primary goal of the monetary policy of the NBK w as to ensure price stability.  To accomplish this 
primary goal, the NBK was assigned with the followi ng tasks:  (i) development and implementation 
of the State's monetary policy; (ii) support of th e payment system; (iii) foreign exchange regulation 
and foreign exchange control; and (i v) facilitation of the financial system's stability.  The NBK also 
performed the function of a lender of last resort  and was entitled to carry out other transactions, 
authorised under Kazakhstan's law, in accordance w ith the decisions of its Board.  Since 1998, the 
NBK had not financed the budget deficit of the State.   
6. In order to conduct its monetary policy, the NBK provided loans to commercial banks; took 
deposits in national and foreign currencies; undertook interventions on the foreign exchange market; 
issued short-term notes; conducted open market tran sactions with securities;  and provided commercial 
bill refinancing.  The instruments used by th e NBK for the conduct of monetary policy included 
setting of the official refinancing rate and inter est rates on main transactions, as well as establishing of 
minimum reserve requirements.   
7. In 2011, inflation in Kazakhstan had been measure d at 7.4 per cent.  In 2012, one of the goals 
of the NBK had been to implement monetary policy directed at the provision of price stability and 
maintenance of annual inflation at a low leve l, which would be adequate with existing 
macroeconomic conditions.    WT/ACC/SPEC/KAZ/9/Rev.5 
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  8. In order to control the amount and remunerati on rates on bank deposits and loans, the NBK 
used the normative standards for minimum reserve re quirements.  In exceptional cases, if it was not 
possible to slow down inflation by means of indirect monetary control, the NBK had the authority to 
establish direct quantitative restrictions on particular  types of transactions.  Since the introduction of 
the national currency in 1993, the tenge, the NB K had not established maximum rates and had not 
established credit restrictions since 1995.   
9. The main instruments of rate control on the financial market and sterilization of banks' 
surplus liquidity were short-term banknotes and th e deposits of second tier banks in the NBK.  
The short-term banknotes were State securities, issued by the NBK.  The supply of short-term banknotes was determined on the basis of constructing a financial instruments yield curve for a period 
of up to one year.  In 2011, the liquidity situatio n on the monetary market had remained almost the 
same.  The conversion period for s hort-term banknotes was kept at existing levels - three, six and 
nine months. 
10. In response to questions on the currency regi me, the representative of Kazakhstan said that 
the earlier regulatory procedure for currency tran sactions had been completely revoked as of 
1 January 2007.  The existing currency regulation (re gistration and notification) did not limit currency 
transactions and was aimed at providing sta tistical monitoring of currency transactions.  
The simplification of requirements for currency transactions conducted by residents, including 
transactions with foreign assets, was a major goal fo r the further advancement of the currency regime 
and currency control.  In order to control risks relating to currency transac tions, Kazakhstan would be 
taking measures to improve the effectiveness of pr udential regulation and risk management by banks, 
pension funds and insurance companies.   
11. Asked to provide information on the main s ources of State revenue, as well as the main 
expenditures, the representative of Kazakhsta n said that State budget receipts for 2010 had 
represented 14.4 per cent of GDP.  Tax revenue  had accounted for 68.2 per cent of total budget 
revenue - with corporate income tax (19.4 per cent), value-added tax (15.7 per cent), individual 
income tax (7.3 per cent), and social tax (5.9 pe r cent) representing the main tax revenue sources.  
Taxes levied on international trade and external tr ansactions had accounted for 8.7 per cent of overall 
tax revenue.  
12. The representative of Kazakhstan further noted that the new Budget Code of 
4 December 2008 had laid down the legislative basi s for the transition to a result-oriented State 
budgetary planning.  The Budget Code was aimed at redirecting the activity of government bodies 
from formal disbursement of the budget funds to  reaching results in accordance with State policy WT/ACC/SPEC/KAZ/9/Rev.5 
Page 4  
 
  priorities.  The following budgets were approved and implemented in Kazakhstan:  the republican 
budget, oblast budget, capital city budget, republi can significance city budget, and regional budget 
(oblast significance city budget).  The budget inflows were from the following:  revenues, repayments 
of budget loans, inflows from the sale of State fina ncial assets, and loans.  Budget revenues consisted 
of tax inflows, non-tax inflows, inflows from sales of  main capital, and transfers inflows.  Tax inflows 
comprised taxes and other obligatory payments to  the budget stipulated by the Tax and Customs 
Codes of Kazakhstan.  According to the Budge t Code, obligatory payments included corporate 
income tax, excluding inflows from the oil i ndustry sector; value-added tax (VAT) on locally 
produced goods, works and services, and importe d goods; excise tax on imported goods; excise tax on 
crude oil, gas condensate; excise tax on locally pr oduced goods; and other payments to the budget.  
Non-tax inflows were obligatory irrevocable paymen ts to the budget, which were not related to 
inflows from basic capital sales, fixed grants and money transferred to the budget on a voluntary 
basis, except transfers of (i) revenue from repub lican property - inflow from the net profit of 
republican State enterprises; inflow from the ne t profit of the NBK; dividends from State-owned 
stakes; income from shares in St ate-owned entities; income from the lease of State-owned property; 
remuneration for external loan placements by the State on second tier accounts, as well as for 
government deposits in the NBK; fees on credits  issued from the republican budget; revenues from 
the sale of military equipment; and other revenues fro m republican property; (ii) inflows from sales of 
goods, services and works by State institutions, fina nced by the republican budget; (iii) inflows from 
government purchases, financed from the republican  budget; (iv) penalties, fines and sanctions 
imposed by institutions, financed from the republican  budget, except for inflows from the oil industry 
sector; and (v) other non-tax inflows, except inflows from the oil industry sector. 
13. Asked to provide information on Kazakhstan's tax system, the representative of Kazakhstan 
said that the tax system was based on the principles of justice, transparency of the tax legislation, and 
unity of the tax system.  She added that th e new Tax Code, which had become effective on 
1 January 2009, was aimed at (i) reducing the tax burden on economic sectors other than those related 
to the extraction of natural resources;  (ii) reduc ing administrative barriers; and (iii) increasing the 
effectiveness of tax administration.  
14. The tax administration was made up of the Tax Committee of the Ministry of Finance of the 
Republic of Kazakhstan and the tax service author ities.  The tax service authorities included the 
interregional tax committees, the tax committees of  oblasts and the cities of Astana and Almaty, 
interregional tax committees, and tax committees of regions, cities and districts within cities.  
Tax committees could also be established on the te rritories of special economic zones.  The tax 
service authorities were subject to a vertical aut hority, i.e., each tax service authority was directly  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 5 
 
 
  subordinate to an authorised higher-level tax ser vice authority and was not classified as a local 
executive government authority.  The Tax Committee of  the Ministry of Finance administered the tax 
service authorities.  The customs authorities collected  taxes paid for the transportation of goods across 
the Customs Union's border, in accordance with Kazakhstan's Tax Code, as well as the customs 
legislation of the Customs Union and Kazakhstan. 
15. The new Tax Code provided for a number of tax reductions.  Th e corporate income tax rate 
had been reduced from 30 per cent to 20 per cent.   Since 1 January 2009, VAT had been decreased 
from 13 per cent to 12 per cent.  As a result, K azakhstan had one of the lowest VAT rates in the 
world.  VAT payers were persons that had been re quired to register for VAT payment in Kazakhstan: 
(i) individual entrepreneurs; (ii) juridical pers ons of Kazakhstan except for government institutions; 
and (iii) non-residents conducting business in Kaza khstan.  Within the framework of social tax 
reforms, the new Tax Code provided for the replace ment of the existing regressive social tax scale - 
based on rates ranging from 13 to 5 per cent -  by a horizontal tax set at 11 per cent.  The social tax 
was a contribution by employers, levied on the basis of the income of employees, and was aimed at covering for the social needs of the population.   
16. The Tax Code provided for companies operating in special economic zones the following 
preferences:  a 100 per cent reduction of corporat e income tax; a 100 per cent reduction for advance 
payments on corporate income tax; zero per cent rate  for the land tax, as well as a zero coefficient 
applicable to related rates in the calculation of the land tax; and zero per cent rate on the average value 
of property subject to taxation in the calculation of property tax.   
17. Prior to 1 January 2009, Kazakhs tan had used two tax regime models for subsurface users:  
(i) subsurface use contract; and (ii) a production sharing agreement (PSA).  Since 1 January 2009, 
under the new Tax Code, the practice of concl uding PSAs with subsurface users had been 
discontinued.  This was due to the difficulties of controlling the correct calculation of reimbursable 
costs under the PSA.  At the same time, the tax regime defined in the PSAs - as approved by the 
President and signed before the enactment of the Tax Code (i.e., until 1 January 2009) - had been 
preserved. 
18. In accordance with the new Tax Code, subsurface users paid all taxes and compulsory charges 
to the budget, in accordance with that Code, incl uding (i) special charges for subsurface users, 
including a signature bonus, commercial discove ry bonus, and payment for compensation of past 
costs; (ii) a mineral extraction tax (MET); and (iii) excess profit tax.  WT/ACC/SPEC/KAZ/9/Rev.5 
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  19. In order to improve the taxation regime for subsurface users, royalty payments had been 
replaced by a MET.  The main goal was an even di stribution of the tax burden, since the royalty was 
calculated under the terms of each subsurface use contract. 
20. In accordance with Article 331 of the Tax C ode, the MET was imposed on subsurface users 
carrying out the extraction of oil, minerals, gr ound water and mud, including the extraction of 
minerals from man-made mineral formations with in each individual subsurface use contract.   
21. A tax reduction approach was applied in the calculation of excess profit tax by increasing the 
volume of non-taxable net income from 20 to 25 pe r cent.  In accordance with  the provisions of the 
new Tax Code, the tax base for this tax was the part  of the subsurface user's net income in excess of 
25 per cent of the sum of the user's costs in the re levant tax period.  In addition, in calculating the 
excess profit tax, subsurface users had the right to  deduct actual expenses for the acquisition of fixed 
assets and geological exploration.   
22. The rent tax on exported crude oil and gas conde nsate was applied at rates ranging from 0 to 
32 per cent.  The value of factually exported crude  oil and gas condensate was subject to taxation in 
accordance with world prices. 
- Foreign Exchange and Payments 
23. The representative of Kazakhstan said that cu rrency transactions were regulated by the 
following Laws and Resolutions:  Law No. 57 "O n Currency Regulation and Currency Control" of 
13 June 2005 (as amended on 6 Ja nuary 2012), Resolution of the National Bank Board No. 154 
"On Approval of Rules for Conducting Currency Tran sactions in the Republic of Kazakhstan" of 
28 April 2012, Resolution of the National Bank Board No. 106 "On Approval of Rules for Conducting Foreign Exchange Tran sactions in the Republic of K azakhstan" of 27 October 2006 (as 
amended on 30 November 2009), Resolution of the National Bank Board No. 63 "On Minimum 
Charter Capital of Juridical Persons Solely In volved in Foreign Exchange Transactions" of 
16 July 2009 (as amended on 1 February 2010), Resolution of the National Bank Board No. 86 
"On Approval of Rules on the Export-Import Curre ncy Control in the Republic of Kazakhstan" 
(as amended on 20 August 2010), as well as other re gulations of the National Bank of Kazakhstan. 
24. The purpose of currency regulation in Kazakhs tan was to advance the national policy of 
achieving sustainable economic growth and mainta ining economic security.  The currency regulation 
goals were to:  (i) establish pr ocedures for the circulation of cu rrency valuables in Kazakhstan;  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 7 
 
 
  (ii) create conditions for Kazakhstan's further integr ation into the global econo my; and (iii) provide a 
database on currency transactions and capital flows.  
- Role of the National Bank of Kazakhstan  
25. The representative of Kazakhstan said that the National Bank of the Republic of Kazakhstan 
(NBK) adopted normative legal acts to ensure the e fficient and reliable transaction of the payment 
systems in Kazakhstan and was responsible for th eir oversight.  In accordance with Article 48 of 
Law No. 2155 "On the National Bank of the Repub lic of Kazakhstan" of 30 March 1995, the NBK 
had to arrange, coordinate and regulate paymen ts and money transmissions.  The NBK had to 
establish (i) "rules and peculiarities of application"  of payment methods and/or money transmissions; 
and (ii) rules and conditions for payments related to the use of money in cash.   
26. The NBK activities in the sphere of currenc y regulation and currency control extended, 
inter alia , to:  (i) determination of the order of cu rrency valuables circulation in Kazakhstan; 
(ii) establishment of rules for conducting currency transactions by residents and non-residents in 
Kazakhstan; (iii) establishment of unified rules and conditions for regist ration of foreign trade 
contracts for export and import, and of procedur es for export-import currency control for fulfilling 
repatriation requirements by residents; (iv) estab lishment of the procedure for import, export and 
transmission of currency valuables in and out of Kazakhstan; (v) establishment of licensing 
procedures and the issuance of licenses for forei gn exchange transactions; (vi) establishment of 
registration procedures and the issuance of registra tion certificates for foreign exchange offices, as 
well as suspension of their activities in accordan ce with the national currency legislation; 
(vii) establishment of qualification requirements  for conducting foreign exchange transactions; 
(viii) establishment of procedures for registrati on and notification of currency transactions and 
opening accounts in foreign banks by residents of Kazakhstan, as well as the issuance of registration 
and notification certificates; (ix) determination of the "rate devia tion of foreign currency in purchase 
from the rate of foreign currency in sale for te nge" in transactions c onducted through exchange 
offices; (x) issuance of special permits for currenc y transactions within the special currency regime; 
(xi) establishment of procedures and forms of re porting on currency transactions obligatory for both 
residents and non-residents (after consultation with  the competent State bodies); and (xii) application 
of sanctions stipulated in the banking and currenc y legislation of Kazakhstan in cases of violation by 
banks and other persons.  
27. The representative of Kazakhstan noted that Kazakhstan had accepted the obligations of 
Article VIII of the IMF Articles of Agreement and had established full convertibility of tenge in 
current transactions in 1996.   WT/ACC/SPEC/KAZ/9/Rev.5 
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  28. Since 4 February 2009, the exchange rate of  the national currency had been pegged to the 
US dollar.  Taking into account the stability of the national currency, the favourable position of 
Kazakhstan's exports on world markets, and Ka zakhstan's balance of payments, the NBK had 
cancelled the exchange rate peg and, as of 28 Februa ry 2011, had moved to a managed float exchange 
rate regime.  A devaluation of the tenge in medi um-term was not expected.  The NBK continued to 
take all necessary measures to prevent considerable fluctuations of the nati onal currency, which could 
have a negative impact on the competitiveness of Ka zakhstan's industries.  The NBK's policy was, to 
the extent possible, to further decrease its activity  on the exchange market in order to increase the 
exchange rate flexibility of the national currency.   
- Requirements Related to Foreign Exchange 
29. In response to a question concerning obligations  and restrictions relating to the purchase of 
foreign currency, the representative of Kazakhstan said that, pursuant to Article 17 of Law No. 57 
"On Currency Regulation and Currency Control" of  13 June 2005, the purchase and sale (exchange) 
of foreign currency had to be carried out only thro ugh authorised banks, authorised organizations, or 
their exchange offices.  According to Chapter 3, Article 15, of the Currency Rules in the Republic of 
Kazakhstan No. 129, residents and non-residents had a right to purchase foreign currency in the 
domestic currency market without providing a curr ency contract and/or other payment documents 
related to the foreign currency purchase and sale transactions.  In filling the application for the 
purchase of foreign currency through an authorised bank, juridical persons (resident and non-resident) 
were required to indicate the purpose of purchasing the foreign currency.  However, in accordance 
with Chapter 3, Article 18, of Currency Rules No. 129, the foreign currency purchased by juridical 
persons could be used for purposes other than indicated in the application.   
30. The representative of Kazakhstan noted that, in  accordance with Article 26 of Law No. 57, 
non-residents had a right to open bank accounts in a foreign and/or national currency in authorised 
banks on an unrestricted basis.  Non-residents also  had the right to transfer foreign and national 
currency, on an unrestricted basis, (i) from their accounts outside of Kazakhstan to their bank accounts in an authorised bank; and (ii) from their bank accounts in an authorised bank to their bank accounts outside of Kazakhstan.   
31. The representative of Kazakhstan noted that, in accordance with Currency Rules No. 129, 
natural persons had a right to withdraw forei gn currency in cash from their bank accounts in an 
authorised bank without limitations.  Juridical pe rsons could withdraw foreign currency in cash from 
bank accounts in authorised banks for payments to natural persons in the following cases:  
(i) payments for the sale of goods in duty free s hops, as well as realization of goods and rendering of  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 9 
 
 
  services to passengers on route during international transportation; (ii) payments between natural 
persons and authorised banks or authorised organizations through their exchange offices; 
(iii) payment of salary by resident juridical persons to non-resident employees, as well as by 
non-resident juridical persons to resident a nd non-resident employees in foreign currency; 
(iv) payment in foreign currency by juridical pe rsons of expenses related to business trips of its 
employees abroad; and (v) payments between natura l persons and non-resident juridical persons 
conducting activity under customs control in ai rports, ports and border terminals open for 
international traffic.  In her view, the requireme nt to indicate the purpose for the purchase and sale of 
foreign currency was only imposed for statistical pur poses and did not restrict the juridical persons' 
use of the purchased currency for other legal purpos es.  In her opinion, the current legal framework 
did not restrict legitimate trade transactions.   
32. The representative of Kazakhstan noted that pa yments and money transmissions under current 
transactions between residents and non-residents c ould be carried out without restrictions, provided 
that they were conducted through accounts in authori sed banks.  In addition, paragraph 1 of Article 16 
of Law No. 57 stipulated cases where payments a nd transmissions could be carried out, by non-cash 
payment, without opening bank accounts in authori sed banks in Kazakhstan:  (i) payments and 
transmission of natural persons' m oney, as well as payments and transmission of money in their 
favour, in national currency, within the territory of Kazakhstan; (ii) transfer of natural persons' money 
without opening a bank account in an authorised  bank in cases of non-repayable transmission of 
money (tax and licence payments, fines, transfer of inheritance, alimony, grants, etc.) and other 
money transmissions from Kazakhstan, which were  not related to conducting business activity by 
natural persons, and in relation to which there w as no requirement to assign a record number to the 
foreign trade contract, registration and notification;  (iii) payments for the sale of goods in duty free 
shops as well as the sale of goods and rendering ser vices to passengers on route during international 
transportations; (iv) payments between natural persons and aut horised banks or authorised 
organizations through their exchange offices; (v) paym ent of salary by resident juridical persons to 
non-resident employees, as well as by non-resident juri dical persons to resident and non-resident 
employees in foreign currency; (vi) payment in fo reign currency by juridical persons of expenses 
related to sending employees on business trips outside  of Kazakhstan; (vii) payments between natural 
persons and non-resident juridical persons conducting activity under cust oms control in airports, ports 
and border terminals open for intern ational traffic; and (viii) payments between resident juridical 
persons and non-resident juridical  persons conducting business activity on the territory of Kazakhstan, 
in the national currency within the amounts speci fied by the legislation of the Republic of 
Kazakhstan.  The following payments and transmi ssions of money could be carried out without 
opening bank accounts in authorised banks of K azakhstan: payments by checks; payments and WT/ACC/SPEC/KAZ/9/Rev.5 
Page 10  
 
  transmission of money for transactions with non-r esidents through foreign bank accounts opened by 
residents, as well as payments and transmission of  money through the authorised bank's correspondent 
accounts in foreign banks; and transfer of mone y from the foreign banks accounts of non-residents 
against fulfillment of the resident's obligations.  
- Restrictions on Foreign Exchange 
33. Restrictions on currency transactions as a mechan ism of reaction to external shocks could be 
imposed in Kazakhstan only as provided by Article  32 of Law No. 57 "On Currency Regulation and 
Currency Control" of 13 June 2005, according to wh ich restrictions on currency transactions could be 
imposed only in case of threat to the country's ec onomic security and the stability of its financial 
system, and only if the situation could not be resolved through other economic policy tools.  Restrictions on currency transactions could be impo sed within the framework  of a special currency 
regime applied by an Act of the President.   
34. Asked to explain the procedures and criteria app lied when the President decided to restrict 
currency transactions, the representative of Kazakhstan said that these were stipulated in Article 32 of 
Law No. 57 of 13 June 2005 and included a requi rement to:  (i) open a banking deposit without 
remuneration, in an amount determined as percentage  of the amount of the currency transaction, in an 
authorised bank or the NBK, for a fixed period of time; (ii) obtain a special currency transaction permit from the NBK;  (iii) fulfill obligatory sale of foreign currency obtained by residents of Kazakhstan; or (iv) restrict the use of foreign banks accounts and establish terms for the repatriation 
of currency proceeds and limits on the scope, amount and transaction currency during currency 
transactions.  The representative of Kazakhstan clarif ied that not all measures would be applied at 
once, but certain measures, depending on the situation and the nature of the risks for destabilization in 
the currency market.  The President could also impose other temporary currency restrictions.  The NBK issued the special permit provided the tr ansaction was conducted with the aim to prevent a 
threat to State security, as well as for the fulfillment of Kazakhstan's internati onal obligations, and if 
the currency transaction would lead to a signifi cant improvement of Kazakhstan's balance of 
payments and its domestic market. 
35. The representative of Kazakhstan further explai ned that the special currency regime was 
applied by the President based on consultations with  the Government and the NBK.  The President's 
Act on a Special Currency Regime had to contain:  (i) the list of measures and temporary restrictions 
of currency transactions; (ii) procedure to carry out  the requirements of the special currency regime, 
including terms for issuing the special permit; and (i ii) date of introduction and validity period of the 
special currency regime.  A special currency regime  could not be established for more than one year.   WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 11 
 
 
  Within the year the special curre ncy regime was in effect, the President was entitled to extend the 
term of the special currency regime or fully or to partially terminate its validity.  During the 
application of the special currency regime, re sidents and non-residents had to observe the 
requirements established by the Special Currency Regime Act of the President. 
36. Specific criteria and procedures for application of this regime were not established as it was 
difficult to forecast what could cause a threat to th e economic security and financial stability of the 
State.  In her opinion, this system complied with the provisions of the WTO Agreements and did not 
conflict with Kazakhstan's obligations in respect of the IMF.  In response to a question from a 
Member, she noted that the regime of obligatory sale of foreign currency had been temporarily 
imposed from April to December 1999 during the tr ansition to the new exchange rate regime.  
Since then, there had been no reasons to apply such restrictions.   
37. At present, within the framework of the Cu stoms Union between the Russian Federation, 
Belarus and Kazakhstan (hereinafter:  the CU partie s), the CU parties had signed an Agreement on the 
Rules of Transfer of Cash and (or) Cash Instruments through the Customs Border of the 
Customs Union by Natural Persons of 5 July 2010 .  Kazakhstan had ratified this Agreement through 
Law No. 389-IV "On Ratification of the Agreemen t on the Procedure for the Movement of Cash 
Monetary Funds and (or) Monetary Instruments by Natural Persons across the Customs Border of the 
Customs Union" of 17 January 2011.  Under this Agreement, imports from third States to Kazakhstan 
and exports from Kazakhstan to third States of (i ) cash and traveler's checks in a total amount 
exceeding the equivalent of US$10,000; and (ii) ca sh instruments payable on demand irrespective of 
the amount - were subject to customs declaration in written form.   
- Licensing, Registration and Notification of Foreign Exchange Transactions 
38. Some Members expressed concerns regarding th e large quantity of licensing requirements for 
foreign exchange transactions under the current legi slation, some of which could complicate normal 
trade transactions, and asked for specific informa tion on Kazakhstan's plans to liberalize its foreign 
exchange regime.   
39. The representative of Kazakhstan replied that , in accordance with Law No. 57, since 
11 August 2009 the licensing regime (authorization pr ocedure) of currency transactions and retail 
trade had been fully cancelled.  At present, licen sing requirements were applied only to exchange 
transactions with foreign currency in cash by ex change offices and authorised banks.  Kazakhstan 
provided annual reports on its cu rrency regime to the IMF.  The IMF had never deemed Kazakhstan's 
regime inconsistent with the IMF Agreement and, in  particular, with Article VIII of the Agreement.  WT/ACC/SPEC/KAZ/9/Rev.5 
Page 12  
 
  The registration and notification requirements we re maintained for the purpose of statistical 
monitoring.   
40. A Member asked Kazakhstan to clarify what changes had been introduced into Law No. 57 
with respect to the licensing regime of currency tr ansactions and retail trade.  The representative of 
Kazakhstan replied that during the period of gradua l liberalization of the currency transactions and 
retail trade licensing regime from 2005 to 2009, th e licensing requirement had been eliminated 
towards the following currency  operations and activities: 
- retail trade and provision of services for wh ich payment was performed in cash foreign 
currency.  Under the previous regime, the licen ce had been issued to persons who carried out 
their activities under the customs regime of duty free shops, as well as on the sea, inland 
water, air, rail and road transport e ngaged in international transportation; 
- payments based on exports (imports) exceeding the 180 days term; - purchase by residents of non-resident's securities, equity interests in investment funds - 
nonresidents, contributions by residents into the share capital of non-residents, as well as transactions with financial derivatives be tween residents and non-residents; and 
- opening accounts in foreign banks by physical persons-residents and juridical 
persons-residents.  Under the previous regime, the account balance and the conditions of use 
of a foreign bank account had been determined  in accordance with a licence of the National 
Bank of the Republic of Kazakhstan.   
41. The representative of Kazakhstan noted that only residents were required to register major 
transactions of capital flows and provide timely notice to the NBK.  Residents were required to register transactions related to capital flow, wh ich provided for the receipt of assets (funds) in an 
amount exceeding US$500,000 or for the transfer of  capital (tangible assets) from Kazakhstan in an 
amount exceeding US$100,000.  She added that, in accordance with Law No. 57, the following 
transactions of residents with non-residents were subject to registration with the NBK:  (i) commercial credits exceeding 180 days, except for foreign trade contracts, which were subject to export-import 
currency control; (ii) direct investments; (iii) financial loans for more than 180 days, including 
financial leasing; (iv) acquisition of an exclusive ri ght to intellectual property objects; and (v) transfer 
of money or another property in fulfillment of obl igations as a participant of a joint partnership.  
The NBK registration or notification requirement s extended only to residents.  Non-residents 
investing directly in Kazakhstan could further ex port their investments and incomes without any 
restrictions.  In accordance with Article 8 of the Law No. 57 , the scope of grounds for refusal of the 
registration of contract was very limited.  Regist ration of contract on currency transaction could only 
be refused in cases when (i) the submission contai ned unreliable information or did not include all 
information required in accordance with Law No. 57; and (ii) the transaction does not comply with the 
legislation of the Republic of Kazakhstan.  If a resident submitted the complete set of required  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 13 
 
 
  documents on currency transaction, the authorised  bank would not have the grounds to refuse the 
registration.   
42. The representative of Kazakhstan added that the registration regime required the resident to 
submit to the NBK a copy of the contract based on which the currency transaction would be carried 
out, as well as application form, identification documents and documents confirming incurrence, 
performance and discharge of liabilities under the curre ncy contract.  The notification regime required 
the submission of information on already conducted currency transactions.  The regime of registration 
of separate currency transactions had been replaced by a notification regime.  Residents were required 
to notify currency transactions related to:  (i) capital movements involving the inflow of property 
(funds) in an amount exceeding the equivalent of US $500,000; (ii) transfer of funds (tangible assets) 
from Kazakhstan in an amount exceeding the equivale nt of US$100,000; and ( iii) payments/transfers 
by residents to non-residents and/or by non-r esidents to residents under financial derivatives 
transactions, as well as for payments related to the exportation (importation) of works and services in 
amounts exceeding the equivalent of US$100,000.  Th e notification regime covered:  (i) the bank's 
own transactions, including financial loans and direct  investments; (ii) securities transactions carried 
out on the basis of a brokerage services agreement co ncluded with a resident broker (notification by a 
broker); (iii) transactions with derivative financial instruments; (iv) acquisition of real estate; (v) opening of foreign bank accounts by residents; and (vi) transfer of property in trust (monetary 
funds and tangible assets).   
43. The representative of Kazakhstan noted that, in accordance with paragraph 29 of Rules 
No. 129, the currency control regime did not extend to :  (i) contracts on State external loans and/or 
contracts on non-State external loans guaranteed by  the Government, as well as transactions carried 
out under these contracts; (ii) commercial credits related to export or import requiring the assignment of a record number to the foreign trade contract; ( iii) acquisition by non-residents of the securities of 
resident issuers, which were issued under the legisl ation and on the territory of other States (including 
depositary receipts issued for resident issuers' securi ties) in the secondary market; (iv) acquisition by 
residents of the securities of non-resident issuer s, issued under Kazakhstani legislation (including 
Kazakhstani depositary receipts) in the secondary  market; (v) acquisition by non-residents of 
government securities issued in Kazakhstan; (vi) banking transactions with  derivative financial 
instruments; (vii) currency transactions carried out  by overseas organizations of the Republic of 
Kazakhstan; and (viii) commercial cr edits and financial loans granted by banks to non-residents for 
more than 180 days.  She emphasized that registra tion and notification was required for statistical 
monitoring purposes.   WT/ACC/SPEC/KAZ/9/Rev.5 
Page 14  
 
  44. Some Members asked the representative of Kazakhs tan to clarify the term "resident" for the 
purposes of the registration and notification regime.  In response, the representative of Kazakhstan 
said that, according to Article 1 of Law No. 57, "resi dents" were defined as (i) citizens of Kazakhstan, 
including those located temporarily abroad or those on State service abroad, but excluding those 
having permanent residence abroad in accordance with the legislation of the foreign State; 
(ii) foreigners and stateless persons holding a document entitling them to permanent residence in 
Kazakhstan; (iii) all juridical persons, establishe d under Kazakhstani legislation and located in 
Kazakhstan, as well as their branches and representa tive offices located in either Kazakhstan or 
abroad; and (iv) diplomatic, trade and other o fficial representatives of Kazakhstan abroad.  
Accordingly, "non-residents" were defined as all na tural persons and juridical persons, their branches 
and representative offices, which were not define d as "residents".  She noted that licensing and 
registration requirements applied only to residents i nvolved in a transaction (and not to non-residents).   
- Exchange Offices 
45. Some Members asked the representative of Kazakhstan how enterprises obtained rights to 
conduct currency transactions, whether foreign organiza tions were able to become licensed banks or 
exchange offices, and whether the licenses could be issued to any other organizations except for the 
banks.  The representative of Kazakhstan replied that , foreign currency transa ctions, including those 
on behalf of clients, were carried out by second-tier banks and other financial institutions on the basis 
of a licence issued by the NBK.  She added that  the Agency for Regulation and Supervision of 
Financial Markets and Institutions of the Republic  of Kazakhstan had been abolished pursuant to 
Decree of the President No. 25 "On Further Improve ment of the System of State Regulation of the 
Financial Market of the Republic of Kazakhstan" of 12 April 2011.  The functions and authority of the 
Agency had been transferred to the NBK, and its  new Committee for Regulation and Supervision of 
Financial Markets and Institutions of NBK. 
46. The representative of Kazakhstan further e xplained that the NBK issued licenses for 
conducting exchange transactions with foreign curre ncy in cash only to juridical persons of the 
Republic of Kazakhstan, who were  solely engaged in the organization of exchange transactions 
(exchange offices).  In accordance w ith paragraph 4 of Ar ticle 6 of Law No. 57, to obtain a licence, 
the applicant had to meet only one qualification requi rement – to have start-up capital as specified by 
the Decree of the NBK Board No. 63 "On Minimu m Charter Capital of Juridical Persons Solely 
Involved in Foreign Exchange Transactions".   
47. The representative of Kazakhstan noted that such  juridical persons c ould be established only 
as limited liability partnerships without the right to establish representative offices in Kazakhstan or  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 15 
 
 
  abroad, or to participate in the charter capital of ot her juridical persons, but with the right to establish 
branches in Kazakhstan.  According to Article 7,  Chapter 2 of Regulations No. 106, resident and 
non-resident natural and juridical pe rsons could be the founders of an  authorised organization, except 
for juridical persons, which previously had been f ounders (one of the founders) of an authorised 
organization whose licence had been revoked less than three years before the date of application for a 
State registration permit or for a licence for organi zing exchange transactions with foreign currency.  
A general licence for conducting exchange transacti ons did not restrict the number of exchange 
offices of the applicant.   
48. Branches and representative offices of forei gn banks could not carry out foreign currency 
exchange transactions until they registered as ju ridical persons of Kazakhstan and obtained the 
relevant permit.   
49. The representative of Kazakhstan confirmed that  if Kazakhstan introduced restrictions on 
foreign exchange or payments such restric tions would be applied in conformity with 
WTO requirements.  The Working Pa rty took note of these commitments. 
- Investment Regime 
50. The representative of Kazakhstan said that the general legislation comprising the investment 
regime of Kazakhstan included the Constitution of Kazakhstan of 30 August 19 95; the Civil Code of 
Kazakhstan - General Part of 27  December 1994 (as last amended on 25 March 2011) and Special 
Part No. 409 of 1 July 1999 (as last amended on 2 April 2010); the Code of the Republic of 
Kazakhstan No. 99-IV "On Taxes and Other Obligato ry Payments to the Budget (Tax Code)" of 
10 December 2008 and a number of other legislativ e acts, including:  Law No. 373 "On Investments" 
of 8 January 2003 (as last amended on 20 Febr uary 2012), Law No. 112-IV 2008 "On Competition" 
of 25 December 2008, Law No. 233 "On National S ecurity of the Republic of Kazakhstan" of 
26 June 1998, Law  No. 291-IV "On Subsurface and Subsurf ace Use" of 24 June 2010, Law No. 167 
"On Concessions" of 7 July 2006, and Law No . 124 "On Private Entrepreneurship" of 
31 January 2006.  Provisions relevant to the inv estment regime contained in CU Agreements and 
Treaties, to which Kazakhstan was a party, also applied (see "Tariff Exemptions"). 
51. The representative of Kazakhstan added that Law No. 373 "On Investments" of 
8 January 2003 provided the specific elements of the legal basis for Kazakhstan's investment policy.  
This Law regulated relations with regard to inv estments in Kazakhstan, determined the legal and 
economic basis for the attraction of investments, gua ranteed the protection of investors' rights when WT/ACC/SPEC/KAZ/9/Rev.5 
Page 16  
 
  investing into Kazakhstan, and est ablished measures of State support for investments and procedures 
for dispute resolution.   
52. Asked to clarify the definition of investments, and whether or not it included all goods, the 
representative of Kazakhstan said that the Law "On I nvestments" defined investment as all kinds of 
property (except for goods for personal use), including  property under financial leasing as of the date 
of the contract; property rights invested by an inve stor into the charter capital of a juridical person; 
and the increase of fixed assets used in entreprene urial activities, as well as fixed assets produced and 
received within a concession agreement by the co ncessionaire (including its legal successor).   
53. She further informed Members that, in accord ance with the Law "On Investments", legal 
protection of investments included full and uncond itional protection of the rights of investors; 
guarantee of indemnity for damages suffered by in vestors as a result of non-compliant norms being 
issued, and unlawful acts (commission or omission) of public officials; and guarantee of the stability 
of the terms and conditions of agreements conclude d between investors and State agencies, except for 
agreements that were amended by mutual consent of the parties.  These guarantees for investors did 
not extend to (i) amendments to the legal acts of the Republic of Kazakhstan and/or their entry into 
force, nor to amendments made to international ag reements that changed th e terms and conditions of 
import, production, and sale of excisable goods; (ii) amendments and ad denda to Kazakhstan's 
legislation introduced for national security, environmen tal safety, public health and morality purposes.  
The Law "On Investments" also guaranteed the tr ansparency of the activities of State agencies; 
the access to information related to investment activities (company registration, charter documents, 
licensing, etc.); a guarantee for investors to use in come at their full discretion; guaranteed protection 
of investors' rights in case of nationalization a nd requisition; and investment dispute settlement 
regulations, including the possibility of international arbitration provided by this Law.  Agreements on 
promotion and mutual protection of investments we re concluded with certain countries in order to 
guarantee investment protection.  These Agreemen ts provided guarantees of  investors' rights, 
including the recovery of investments when faced with political (regulatory) risks, nationalization and 
expropriation; the prevention of discrimination; a nd the regulation of disputes including appeal to 
international arbitration courts. 
54. In response to a request by a Member for more information on nationalization, the 
representative of Kazakhstan said that nationalization pr ocedures were stipulated in the Civil Code of 
the Republic of Kazakhstan No. 269-XII of 27 December 1994 and Law No. 413-IV "On State 
Property" of 1 March 2011.  In accordance with  Article 54 of the Law "On State Property", 
nationalization was carried out in the public inte rest, for national security purposes, in compliance  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 17 
 
 
  with the established legal procedures and performed  without discrimination.  Nationalization was 
subject to preliminary and equiva lent compensation by the Republic of Kazakhstan of the market 
value of the nationalized property and other losses.   Reimbursement of the value of the property 
subject to nationalization and other relevant losses was carried out in full prior to transfer of 
ownership rights to the Republic of Kazakhstan.  
55. Asked to clarify if legislation on evaluation ac tivities was developed and what effect it had on 
reimbursements, the representative of Kazakhstan said that evaluation of property, purchased or 
alienated by the State in case of nationalization or  requisition, was performed by a valuator in 
accordance with Law No. 109-II "On Evaluation Ac tivity in the Republic of Kazakhstan" of 
30 November 2000.  The market value of the prope rty subject to nationalization or requisition was 
established without regard to the change of va lue as a result of announcement of the forthcoming 
nationalization or requisition.  Upon the requ est of the owner of the property subject to 
nationalization, a re-valuation of the value of the property could be conducted on the date of 
reimbursement.   
56. The representative of Kazakhstan further explai ned that the Law "On Investments" provided 
that the State's investment suppor t was directed towards the creation of favourable conditions for 
investors investing in new technologies, the expansion and renovation of existing production 
facilities, training and protection of the environm ent.  The State support of investments involved 
granting of investment preferences, which were av ailable to both domestic and foreign investors.  
As the Law "On Investments" did not set minimu m capital requirements for foreign investment, its 
scope of application, including investment pref erences, also covered small and medium-sized 
enterprises.  Investment incentives were  granted to the investment activity  listed in the list of priority 
activities (approved by Government Resolution No . 436 of 8 May 2003) or the list of strategic 
investment projects, which was currently being developed by her Government.  According to 
Article 19 of the Law "On Investments", an applicant for investment preferences was required to 
submit documents to prove the juridical person's fi nancial, technical and organizational capability to 
implement the investment project or the strategic in vestment project.  The lists of priority activities 
and strategic investment projects were revised regul arly.  The priority investment activities approved 
by Government Resolution No. 436 of 8 May 2003 and amended by Government Resolution No. 809 
of 6 August 2010 are listed in Annex 2.   
57. The representative of Kazakhstan stated that the authorised body in charge of investments was 
determined by the Government.  It was responsible  for concluding contracts on granting investment 
preferences and for monitoring of their implementation.  The authorised body took decisions WT/ACC/SPEC/KAZ/9/Rev.5 
Page 18  
 
  concerning investment preferences and the possibl e extensions to their terms.  Currently, the 
Investments Committee under the Ministry of Indu stry and New Technologies was the authorised 
body in charge of investments.   
58. She further explained that, in accordance with the Law "On Investments", the authorised body 
could grant investment preferences in the form  of:  (a) customs duty exemptions; (b) in-kind 
State grants; (c) preferences on land tax and propert y tax for juridical persons implementing strategic 
investment projects; and (d) industrial preferen ces for juridical persons implementing strategic 
investment projects in socially and economically disadvantaged regions.  In order to bring into 
compliance with the Decision of the CU Co mmission No. 130 "On Common Customs Tariff 
Regulation of the Customs Union between the Repub lic of Belarus, the Republic of Kazakhstan and 
the Russian Federation" of 27 November 2009, the Law "On Investments" had been amended on 
20 February 2012.  In accordance with those amendm ents, customs duty exemptions were granted for 
technological equipment, its components and spare parts, raw materials and inputs imported for implementation of an investment project or an st rategic investment project  within the investment 
contracts concluded with the authorised body.  Cu stoms duty exemptions were granted for a period of 
no more than five years after registration of a contra ct.  In-kind grants could also be granted by the 
Government to investors in the form of land pl ots, buildings, machinery, equipment, computer 
machines, measuring and regulating units, trans portation vehicles (except for automobiles), 
production and household equipment.  The authorised  body, based on domestic legislation and with 
the approval of the relevant State agencies, also coul d confer in-kind State grants for either ownership 
or temporary use.  Juridical persons implementin g a strategic investment project, on the list of 
strategic investment projects approved by the G overnment, could benefit from the new preferences on 
land and property tax.  The procedures for granting th ese preferences were stipulated in the Tax Code.  
Industrial preferences for juridical persons implemen ting strategic investment projects in regions that 
were socially and economically disadvantaged, we re granted in the form of compensation or 
payments for such expenditures as gas, electrici ty, purchase of land, buildings and facilities.  
The procedure for granting these preferences and the list of eligible regions, were approved by the 
Government.   
59. She added that, previously, in accordance with the Law "On Investments" another type of 
investment preferences had been granted – investme nt tax preferences in the form of full exemption 
from the payment of property tax, land tax and corp orate income tax.  However, in accordance with 
the latest amendments to the Law "On Investment s", investment tax preferences no longer fell under 
the regulation of this Law.  Therefore, the i nvestment tax preferences, which provided for full 
exemption from payment of property tax, land ta x and corporate income tax, were no longer  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 19 
 
 
  applicable as of 1 January 2009.  In the meantime, a transitional arrangement had been introduced for 
investment contracts concluded before 1 January 20 09.  Thus, according to Article 23 of the Law, tax 
preferences granted under an investment contract c oncluded with the authorised body on investments 
before 1 January 2009 would be e ffective until the expiration of the term specified in the contract. 
60. She further explained that the procedure and c onditions for application of investment tax 
preferences were now established by the Tax Code.  Investment tax preferences were provided only 
on corporate income tax and they did not requi re conclusion of an investment contract.  
Investment tax preferences provided for the possi bility of deducting from the calculation of taxable 
income the value of buildings an d facilities, machinery and equipmen t used in production, as well as 
related costs for reconstruction and modernization.  The deductions could be carried out according to 
two methods:  (i) "method of deduction after put ting a facility into operation", under which the 
original costs incurred before the facility came into operation could be deducted in equal amounts 
during the first three year tax period, or on a lump -sum basis; or (ii) "method of deduction prior to 
putting a facility into operation", under which deduc tions could be made in the tax period during 
which actual costs were incurred.  These investment  tax preferences were applicable to industrial 
buildings and constructions, mach inery and equipment placed into operation for the first time and 
used for at least three years.  
61. Investment preferences in the automobile sector had been granted under the free warehouse 
regime, which included local content requirements.   Preferences conditioned upon the use of local 
materials were described in the section "Free Z ones, Special Economic Areas" of this Report.  
62. The representative of Kazakhstan added that according to Article 3 of the 
Law "On Investments", foreign investment activities c ould be limited or banned in certain areas due to 
national security considerations.  Pursuant to Ar ticle 5 of Law No. 451-1 "On the Mass Media" of 
23 July 1999, foreign physical and juridical persons were not allowed to directly or indirectly own, 
use, or manage more than 20 per cent of the cap ital of a mass media enterprise in Kazakhstan.  
Pursuant to Article 5 of Law No. 85-II "On Guardi ng Activities" of 19 October 2000, foreign juridical 
persons, domestic juridical persons  with foreign participation, as well as foreign and stateless 
individuals, could not engage in security and safety (guarding) activities.  She added that, pursuant to 
Law No. 233 "On National Security" of 26 June 1998, in the field of telecommunications, total 
foreign equity was limited to 49 per cent of the ch arter capital of juridical persons supplying services 
as operators of long distance and/or internati onal communications owning terrestrial communication 
lines (cable, including optical fibre, and radio relay).   WT/ACC/SPEC/KAZ/9/Rev.5 
Page 20  
 
  63. According to the Law "On Use of Air Space and Activities of Aviation", foreign participation 
in the authorised capital of air companies, perfo rming regular air trans portation was limited to 
49 per cent.  She also noted that, pursuant to Ar ticle 36 Law No. 136-I "On Pensions in the Republic 
of Kazakhstan" of 20 June 1997, the total charter (r egistered) capital of pe nsion funds with foreign 
capital participation could not exceed 25 per cent of th e aggregate charter capital of all pension funds 
in Kazakhstan.  For investment management comp anies managing pension assets, this figure was set 
at 50 per cent.  In addition, at least one third of the Board of Directors of such pension funds or 
investment management companies had to be made up of Kazakhstani nationals.  However, she noted 
that the provisions of Law No. 107-III "On Amendm ents and Addenda to Legislative Acts of the 
Republic of Kazakhstan on Issues of Licensing and Consolidated Supervision" of 23 December 2005 
and Law No. 128-III "On Amendments and Addenda to  the Legislative Acts of the Republic of 
Kazakhstan on Insurance" of 20 February 2006 ha d eliminated similar restrictions on foreign 
participation affecting banks and insurance/reinsurance companies.  She added that Law No. 204 
"On Amendments to the Law of the Republic of Kazakhstan 'On Architectural, Town-building and 
Construction Activity in the Republic  of Kazakhstan'" had eliminated  the 49 per cent foreign equity 
cap in architectural, urban development a nd construction services joint ventures.   
64. She noted that pursuant to Article 23 of the Land Code No. 442-II of  20 June 2003, private 
ownership of land plots located in the border z one and boundary territories of the Republic of 
Kazakhstan by foreigners and foreign juridical en tities was prohibited.  Also foreign citizens and 
foreign legal entities could not privately own lands used for farming/agricultu ral production or forest 
planning purposes.  Foreigners might be gr anted the right of temporary land use for 
farming/agricultural production purposes for a period of  up to 10 years.  Lease-holding of land plots 
for agricultural purposes adjacent to th e State border of Kazakhstan was also restricted for foreigners.   
65. In response to questions on the existence of any restrictions or conditions, which did not 
apply to domestic juridical persons, but were a pplicable to foreign-owned juridical persons of 
Kazakhstan investing in land or l easing subsurface rights, the represen tative of Kazakhstan said that 
all restrictions applied equally to domestically -owned and foreign-owned juridical persons of 
Kazakhstan.  She added that Article 12 of La w No. 291-I "On Subsurface and Subsurface Use" of 
24 June 2010, had been amended in line with th e provisions of Law No. 233 "On National Security" 
of 26 June 1998, which stipulated that economic se curity extended to the preservation and increase of 
the energy resources of Kazakhstan.  According to  these amendments, the Government of Kazakhstan 
had the priority in purchasing the ri ghts to subsurface utilisation, when sold by their current holder.    WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 21 
 
 
  66. A Member asked the representative of Kazakhsta n to clarify whether any financial actions 
affecting a change in ownership of an enterprise wh ich owned the rights to subsurface utilisation, such 
as the sale of private equity in the enterprise, would also trigger the application of 
Law "On Subsurface and Subsurface Use".  The re presentative of Kazakhstan replied that in 
accordance with Law "On Subsurface and Subsurface Use" , if subsurface user intended to alienate the 
subsurface use right (a part thereof) and/or an object related to subsurface use rights1, the State had a 
priority right to purchase the subsurface use right  (a part thereof) and/or an object related to 
subsurface use rights.  Subsurface user that intended  to alienate the subsurface use right (a part 
thereof) and/or an object related to subsurface use rights had to submit application to the competent 
authority.  The decision on acquisition of alienabl e subsurface use right (a part thereof) and/or an 
object related to subsurface use right was taken by the competent authority on behalf of the 
Government of Kazakhstan.  Therefore, any financia l actions resulting in change of ownership of an 
enterprise which owned the rights to subsurface utilisa tion, such as the sale of private equity in the 
enterprise, would bring into effect the provision of Law "On Subsurface and Subsurface Use", giving the Government of Kazakhstan the priority right to  subsurface utilisation, when sold by the current 
holder.  
67. A Member expressed concerns regarding the effect that the amendments to the 
Law "On Subsurface and Subsurface Use" could have  on the investment climate in Kazakhstan.  
In response, the representative of Kazakhstan said that Law No. 291-I "On Subsurface and Subsurface 
Use" of 24 June 2010, would not negatively affect th e investment climate in Kazakhstan, as it did not 
discriminate between foreign and domestic investor s.  The Law provided only for transparency and 
compliance with the terms of subsurface use contract s by subsurface users in order to ensure stable 
economic growth.  As of November 2011, 142 comp anies operated in the subsurface sector, among 
which 86 companies had foreign participation.   
68. The representative of Kazakhstan added that, acco rding to Article 193-1 of the Civil Code, 
the sale/purchase of shares and any alienation of objects of strategic importance were subject to approval and authorisation by the Government.  Th e sectors of strategic importance were defined in 
                                                      
 1 Items related to subsurface use rights means par ticipating interests (shareholdings) in a legal entity 
holding the subsurface use right, as well as in a legal en tity which may directly and/ or indirectly determine, 
and/or influence on, decisions adopted by such subsurface user if the principal activity of that legal entity is 
related to subsurface use in the Repub lic of Kazakhstan.  Items related to  subsurface use rights also include 
securities evidencing the title to shares or securities conver tible into shares of a legal entity holding a subsurface 
use right as well as a legal entity who may directly a nd/or indirectly determine, and/or influence on, the 
decisions adopted by such a s ubsurface user if the principa l activity of such legal entity  is related to subsurface 
use in the Republic of Kazakhstan.  WT/ACC/SPEC/KAZ/9/Rev.5 
Page 22  
 
  Article 193-1 of the Civil Code.  The list of ob jects of strategic importance was approved by 
Resolution of the Government. 
69. A Member asked the representative of Kazakhstan to confirm that the list of objects of 
strategic importance was currently approved and whether it was publicly available and regularly 
updated.  The representative of Kazakhstan responded th at the list of strategic objects transferred into 
the authorised capital of and (or) owned by natio nal holdings and (or) national companies or their 
affiliates, as well as other legal entities with State participation, and strategic objects owned by legal 
entities non-affiliated to the State, as well as by indi viduals was approved by the Resolution of the 
Government of the Republic of Ka zakhstan No. 651 of 30 June 2008.  The list was regularly updated 
(as last amended on 21 July 2011) and publicly available on the official websites of the Ministry of Economic Development and Trade and the Ministry of Justice of the Republic of Kazakhstan in 
Kazakh and Russian languages:  www.minplan.kz and www.minjust.kz. 
- State Ownership, State-Trading Entities and Privatization  
(a) Privatization 
70. The representative of the Republic of Kazakhsta n informed Members of the Working Party 
that the issues of privatization were regulat ed by Law No.413-IV "On State Property" of 
1 March 2011, which replaced Law No. 2721 "On Privatization" of 23  December 1995, and the 
Civil Code of the Republic of Kazakhstan (General Part) of 27 December 1994.  
71. State property consisted of both Republican and communal property.  Republican property 
included the republican budget, the National Fund of  the Republic of Kazakhstan, property allocated 
to republican State enterprises and republican stat e-run institutions, property of which was in the 
republican ownership, and other property of the Re public of Kazakhstan, except for property at the 
communal level, i.e., the territorial administrative level.  Communal property included local budget, property allocated to communal State enterprises and communal State-run in stitutions, property of 
which was in the communal ownership and other property of administrative territorial units. 
72. The representative of Kazakhstan said that pursuant to the Law "On State Property", 
State property could be alienated in the following fo rms:  (i) privatization by sale in the form of 
auctioning, bidding, tendering on a stock exchange, or sale of derivatives; (ii) privatization by direct 
sale; or (iii) other forms of alienation except for a te ndering procedure, i.e., transfer of State property 
as a contribution into charter capital of limited liab ility companies (hereinafter - LLPs) or purchase of 
shares of joint-stock companies (hereinafter – JSCs).   Privatization was the sale of State property to  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 23 
 
 
  natural persons and non-governmental juridical persons conducted in accordance with the special 
procedures established by the Law.  She further e xplained that a State property was privatized upon 
decision of the authorised body on State property or  a local executive body – in the case of municipal 
property, except for:  (i) natural monopolies or enterprises that dominated the respective market, 
which were privatized based on the decision of the Go vernment; and (ii) transfer of State property as a 
contribution into charter capital of LLPs or purchase of  shares of JSCs – which were privatized based 
on the decision of the Government or a local executive body – in case of municipal property.  
The detailed description of the rules and procedures governing the privatization process was available 
to the public from the State Property and Privati zation Committee at the website:  www.gosreestr.kz.  
73. Concerning the results of privatization, the representative of Kazakhstan informed Members 
that between 1991-2005 Kazakhstan ha d held six two-year privatization programmes.  Three of the 
programmes had focused on large scale privatization.   The last two programmes had been developed 
within the framework of the State Property Manage ment and Privatization Concept.  Within the 
period of 1991-2011, in total 44,832 entities or 85 per cent of State property had been privatized 
(Annex 3(a)).  Data on State property privatizati on in various sectors of the economy in 2000-2011 
were provided in Annex 3(b).  Data on State enterp rises and enterprises with State participation were 
provided in Annexes 3(c), (d) and (e).  As a result of the privatization process,  the number of existing 
State enterprises had been reduced to 5,338 on 1 Jan uary 2011, and the number of JSCs with State 
participation had totalled 118 by the same da te.  Among these JSCs, in 88 the State-owned 
100 per cent of shares; in 10 - from 50 to 100 per cent of shares, in 11 JSCs - from 25 to 50 per cent of 
shares; and in 9 the State-owned less than 25 per cent of shares.  
74. Asked about the operations of State-owned and State-controlled enterprises, in the 
agricultural sector and the existence of plans for th eir privatization, the representative of Kazakhstan 
replied that agricultural production was predominantl y privately-owned.  Major commercial activities, 
including production, distribution, and catering of fo od were no longer in State ownership or control.  
State intervention in the welfare of the agricultu ral sector was conducted through the "Food Contract 
Corporation", "KazAgroFinance" and "KazAgroProduc t, as outlined in paragraphs 92 to 96 below. 
75. With respect to prohibitions or restrictions on the privatization process, the representative of 
Kazakhstan informed Members that property reser ved by law for State ow nership could not be 
alienated and privatized under acts of the President  of Kazakhstan.  However, State property that 
could not be privatized, could be transferred as a contribution to the charter capital of the national 
holding, national managing company or a national company, charter capital of a limited liabilities company, or a joint-stock company. WT/ACC/SPEC/KAZ/9/Rev.5 
Page 24  
 
  76. State property exempted from privatization, was approved by the Decree of the President 
No. 422 "On the List of State Property Objects, Not Subject to Privatisation" of 28 July 2000.  The list 
of State property objects that could not be privatiz ed included land (except for land that could be in 
private ownership on the grounds stipulated by th e legislation of Kazakhstan), subsurface and water 
resources, flora and fauna; natural environmen tal zones under special protection; military 
organizations and property essential for national secur ity; main-line railroads and highways, as well as 
accompanying engineering structures, part of the in ternational routes network or designed for defence 
purposes; navigable waterways, as well as lighthous es, navigation devices and seamarks that ensured 
safety and regulated navigation; mainline oil and ga s pipelines, and interregional electricity networks 
of 220, 500 and 1,150 kW; water re servoirs and hydraulic facilities, water control pivots, dams and 
water barrages; first-aid medical organizations operating in rural areas, specialised medical centres 
(maternity welfare, radiological medicine, oncolog y, tuberculosis, HIV/AIDS and STD centres, blood 
banks, and mental asylums), organizations and centr es acting as the sole provider of medical services 
in a given area; social protection services, child ren's homes, orphanages, nur sing homes, hospitals and 
health resorts for the disabled, war veterans, childre n, and the elderly; secondary schools; and historic 
and cultural sites protected by the State.  
77. Asked about "strategic entities" by a Member, the representative of Kazakhstan explained that 
pursuant to Article 193-1 of the Civil Code, a strate gic object was the property of social and economic 
importance for sustainable development of Kazakhsta n's society, ownership and/or utilisation and/or 
disposal of which would affect the national security interests of the Republic of Kazakhstan.  Strategic 
entities consisted of such entities as main-line railr oad networks; main-line oil pipelines; main-line 
gas pipelines; national electric network; main- line communication lines; national postal network; 
international airports; international sea ports; air na vigation devices of the air traffic control system; 
devices and navigation signs regulating and ensuring the safety of ships; entities using nuclear energy; 
space industry entities; water facilities; public road s; shares (common stock, ordinary shares) in 
juridical persons which own strategic entities; sh ares (common stock, ordinary shares) owned by 
physical and juridical persons which can directly or indirectly determine decisions or influence 
decisions of juridical persons which own strategic en tities. Strategic entities could be either in State or 
private ownership.  Strategic entities could be encumb ered by third party rights or disposed/sold only 
based on the decision of the Government of Kaza khstan.  The Government of Kazakhstan had the 
priority right to purchase a strategic object at a ma rket price, in case the owner intended to sell such 
an object.  The Resolution of the Government No. 651 of 30 June 2008 listed the strategic objects.  
78. As for participation of foreign persons in the privatization process, the Law "On State 
Property" did not stipulate specific conditions for foreign investors with respect to privatization  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 25 
 
 
  procedures.  However, certain limitations of fo reign ownership in certain sectors of the economy 
provided for in the legislation of Kazakhstan had to be respected in the privatization process.  A more 
detailed description of such limitations was contai ned in the section "Investment Regime" of this 
Report.   
79. [The representative of Kazakhstan confirmed the readiness of Kazakhstan to ensure the 
transparency of its privatization process.  Kaza khstan would provide annual reports to WTO Members 
(along the lines of the information provided to the Working Party) on developments in its 
privatization process for as long as the process conti nued.  The Working Party took note of this 
commitment.]   
(b) State-owned and State-controlled Enterprises,  Enterprises with Special and Exclusive 
Privileges  
80. The representative of Kazakhstan informed Member s of the Working Part y that State property 
in Kazakhstan consisted of state enterprises, and JSCs and LLPs with state-owned shares.  
State enterprises and mechanisms of their management  by the State were regulated by the Civil Code, 
Law No. 413-IV "On State Property" of 1 March 2011 and Law No. 527-IV "On National Security" 
of 17 January 2012.  State enterprises were define d by the Law "On State Property" as enterprises 
established with the objective to address social and economic needs of the society and the State, and 
their property was fully owned and controlled by the State.  When state enterprises were engaged in 
commercial activity, sales of produced goods and services were performed independently, except for 
the transactions aimed at disposition of the propert y, where the approval of the competent authority 
was required by law.  This requirement resulted from the need to preserve property of the owner 
(the State) and constituted the difference between st ate enterprises and other types of juridical persons 
with State participation.   
81. The representative of Kazakhstan added that the legislation of the Republic of Kazakhstan did 
not provide for the possibility of the Government to exercise special control or special management of 
the activity of joint-stock companies and limited liab ility partnerships with State participation, whose 
shares in full or in part were owned by the State.  JSCs and LLPs were governed by the provisions of 
the Law No. 415-II "On Joint Stock Companies" of  13 May 2003, Law No. 220-I "On Limited and 
Additional Liabilities Partnerships" of 22 April 1998, Law No. 413-IV "On State Property" of 
1 March 2011 and the Civil Code of the Republic of Kazakhstan.  In accordance with Kazakhstan's 
legislation, unlike state enterprises, the property of  JSCs and LLPs with State participation was not 
owned by the State.  The role of the State in  the decision-making process of such companies 
corresponded to that of a shareholder and was proporti onal to its equity participation.  JSCs and LLPs WT/ACC/SPEC/KAZ/9/Rev.5 
Page 26  
 
  with State participation existed and acted alongside with fully privately owned companies on the basis 
of principles and rules common to all commercial or ganizations stipulated in civil legislation of 
Kazakhstan.  
82. In addition, Article 177 of the Law "On State Property" and Article 13 of the Law "On Joint 
Stock Companies" provided for the possibility of the introduction of a golden share by a decision of the shareholders.  The golden share could be owne d by the Government as well as by a private 
shareholder.  However, at the moment the Government did not own any such share. 
83. Summarizing the information on the possibility of State control over the activities of the state 
enterprises and JSCs and LLPs with State participat ion, the representative of Kazakhstan stated that 
Government's role in the decision-making process a nd activities of state enterprises, as well as JSCs 
with State participation were strictly defined by the legislation of the Republic of Kazakhstan as 
indicated above.  The Constitution of the Republic  of Kazakhstan admitte d and equally provided 
protection for both private and State property, thus ensuring that the principle of non-discrimination would be observed regarding the treatment under la w of companies and enterprises of different forms 
of property rights.  It also provided for regulation and restriction of monopolistic activity, thus giving 
a sound guarantee that state enterprises and JSCs with  State participation would not act in a manner as 
to distort the competitive environment.   
84. In addition, the representative of Kazakhstan pr esented statistical data on participation of the 
state enterprises in the economy (Anne x 3(f)), which demonstrated that the share of State property in 
the total Gross Value Added
2 was relatively small, not exceeding 10 per cent.  In particular, the share 
of state enterprises and JSCs/LLPs with State particip ation in the agricultural sector had declined over 
time.  The participation of state enterprises and JS Cs/LLPs with State participation in ownership in 
industrial production and construction comprised ap proximately one per cent.  The share of state 
enterprises and JSCs/LLP with State participation in  trade in goods was negligible (0.1 per cent).  
The representative of Kazakhstan emphasized that  state enterprises and JSCs/LLPs with State 
ownership of more than 50 per cent shares constitute d state-owned and state-controlled enterprises of 
Kazakhstan, respectively.   
85. A Member requested Kazakhstan to enumerate all enterprises that were state-owned or 
controlled and all enterprises that enjoyed special pr ivileges, based on an agreed standard, in respect 
to Kazakhstan's energy sector, and to provide detailed descriptions of all such enterprises in the 
                                                      
2 Gross Value Added - is the difference between output of goods and services (e.g. sales revenue) and 
intermediary consumption (e.g. cost of goods and services used in production).  Gross Value Added does not 
include net taxes, which are included Gross Domestic Product.  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 27 
 
 
  energy sector.  This Member also requested Kaza khstan to provide a more detailed description of 
KazMunaiGaz and the so-called "natural  monopolies" that operated pipelines.  
86. The representative of Kazakhstan replied that th ere were no enterprises with special privileges 
in the energy sector of Kazakhstan within th e meaning of Article XVII of the GATT 1994.  
In Kazakhstan, there was only one company in th e energy sector where the State had controlling 
interest through share ownership - the Nationa l Company "KazMunaiGaz".  NC "KazMunaiGaz" was 
engaged in extraction, transportation and processing of oil and natural gas.  The company's main 
activities included exploration and survey work, deve lopment of oil, gas and gas condensate deposits; 
production and transportation of oi l and natural gas; primary processing of oil and gas, sales of 
hydrocarbons and processed products.  The share of KazMunaiGaz accounted for 11 per cent of total 
production of the oil and gas sector (according to da ta in 2010).  In the oil transportation sector, 
KazTransOil, a subsidiary of KazMunaiGaz, operated the Uzen – Atyrau (Kazakhstan) – Samara 
(Russia) oil pipeline.  This part of the activity was regulated by the Agency on Regulation of Natural 
Monopolies.  With respect to gas transportation, th e principal transporter of natural gas by main-line 
pipelines was Intergas Central Asia, a subsidia ry of KazMunaiGaz.  It provided domestic 
transportation, international transit, and expor t transportation services.  Transportation services 
provided to domestic consumers we re regulated by the Agency on Regulation of Natural Monopolies.  
Tariffs for export routes and transit of natural gas by pipelines were not subject to regulation by the 
State.   
87. The representative of Kazakhstan explained that a number of firms with State participation in 
equity were included in the portfolio of the National Welfare Fund "Samruk-Kazyna", which was 
established with the objective to improve corpor ate governance in national companies and enhance 
competitiveness of the national economy.  Key nationa l companies, comprising the majority of the 
portfolio of the Fund, included:  JSC "NC KazMunayGas", JSC "Kazakhtelecom", JSC "NC 
Kazakhstan Temir Zholy", JSC "KEGOC" and JSC "Kazpost".  In all these companies the State 
owned 50 per cent or more of their shares.  Ot her holdings of the Fund "Samruk-Kazyna" were 
represented by companies operating in such spheres as ore mining, the electric power industry, transportation and the chemical industry. 
88. The JSC "Kazakhtelecom" was an operator of a fixed-line telephony services, which rendered 
traffic transit services providing connection betwee n operating networks of countries bordering with 
Kazakhstan.  The JSC "Kazpost" provided public post al services, including, delivery, distribution and 
mailing of periodicals, cash transactions in settleme nts, and mailing of registered letters within 
geographical boundaries of the Republic of Kazakhstan.   WT/ACC/SPEC/KAZ/9/Rev.5 
Page 28  
 
  89. The JSC "NC "Kazakhstan Temir Zholy" provi ded main railway network services, cargo 
transportation services in domestic and import-expor t routes and passenger transportation services.  
The JSC "KEGOC" provided electric power transmission services via national electricity grid; 
technical traffic control services; regulation and reservation of electric power, electric power production-consumption balance management.  
90. The Fund managed its subsidiaries in accord ance with Law No. 415 "On Joint Stock 
Companies" of 13 May 2003.  Interaction between  the Government, including Government agencies, 
and the Fund was conducted in accordance with Law No. 550-IV "On National Welfare Fund" of 
1 February 2012, other regulatory legal acts of  the Republic of Kazakhstan, and Memorandum on 
Cooperation between the Government of the Repub lic of Kazakhstan and F und.  Procurement of 
goods and services was conducted in accordance with rul es, approved by the Board of Directors of the 
Fund.  Tendering was the main method applied for procurement of goods and services.  
Services, provided by national companies classified as natural monopolies, were regulated in accordance with the Law No. 272 "On Natural Monopo lies and Regulated Markets" of 9 July 1998 
(for more detailed information please see section "Prici ng Policies").  In 2010, the share of the Fund's 
income had accounted for approximately  17 per cent of Kazakhstan's GDP. 
91. Some Members of the Working Party noted that in practical, if not in legal, terms, many of 
the enterprises in Kazakhstan appeared to enjoy ex clusive or special privileges.  These Members of 
the Working Party requested Kazakhstan to submit a draft notification prepared in conformity with 
the provisions of Article XVII of the GATT 1994.  A Member sought a strong commitment from 
Kazakhstan that State-enterprises including JSCs w ith State participation, engaged in commercial 
activities operated in compliance with WTO pr ovisions, including on a commercial basis. 
92. A Member noted that Kazakhstan had acknowledged the existence of about 
6,000 state-owned enterprises and JSCs and LLPs with  State participation in their ownership, which 
included a number of state-controlled enterprises, some of them involved in  import-export operations, 
and enquired whether a number of these enterp rises, including JSCs and LLPs with State 
participation, would qualify as state-trading enterp rises under the criteria set-out in Article XVII of 
the GATT 1994, whether or not "funded by the national budget" or operating as monopolies.  
This Member pointed out that the substantive provisions of Article XVII of the GATT 1994 were 
applicable to state-owned enterp rises, such as JSCs and LLPs with State participation in their 
ownership even without special or exclusive privileg es that made them eligible for notification, and 
that the obligations of this provision also applie d to all purchases and sales "involving either import or  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 29 
 
 
  export".  This Member requested Kazakhstan to submit a revised notification on state-trading 
enterprises. 
93. The representative of Kazakhstan replied that ther e were only three companies, subsidiaries of 
the National Managing Holding "KazAgro", that were  involved in import and export operations with 
the use of budget funding – the "Food Contract Corporation", the "KazAgroFinance" and the "Mal Onimderi Korporatsiyasy", the latter was rena med to the "KazAgroProduct" by the Decision of 
Board of Directors of 19 November 2010.  However,  the representative of Ka zakhstan asserted that 
these enterprises did not fall under notification oblig ations of the Understanding on Article XVII of 
the GATT 1994 as they did not enjoy either exclusive nor special rights with respect to importation or 
exportation of goods.   
94. The "Food Contract Corporation" was establishe d with the objective to ensure food security 
of the country through maintaining and renewi ng the State grain resources.  The company was 
involved in the purchase, tracking, storage, renewal,  transportation, sale of the State grain resources, 
including State grain resources and grain products, and the implementation of measures in support of 
the agricultural sector.  The "Food Contract Corpor ation", as an agent of the Government, had an 
exclusive right to implement the budget programme  on procurement, storage and transportation of 
State grain resources, as well as the stocks for market interventions.  The Government approved the volumes of and the rules governing purchases for State grain resources and set up annually ceiling 
prices for market intervention purchases.  The Gove rnment had the right to use State reserves as food 
aid to foreign countries through the "Food Contract Corporation".  The "Food Contract Corporation" 
conducted its foreign trade operations in competition with private traders and subject to market prices.  
The total share of procurement of the "Food Contra ct Corporation" constituted 16.8 per cent of the 
total volume of grain produced in Kazakhstan.   
95. The "KazAgroProduct" had been established in  2001 with the objective to support domestic 
producers of agricultural products.  The company w as engaged in production, storing and distribution 
of cattle and livestock products in the domestic market and for export; importation of agricultural and 
livestock products for further processing and sale; and purchase (including importation) of specialised 
transport, technological equipment for processing and storage of agricultural and livestock products 
for company's needs or for sale.  The company con ducted import and export oper ations alongside with 
private companies in a competitive environment and its  share was less than one per cent of the total 
volume of meat produced in Kazakhstan.  
96. The "KazAgroFinance" was established with th e goal to implement the State policy on 
creation of a competitive and export-oriented agri cultural sector through the provision of financial WT/ACC/SPEC/KAZ/9/Rev.5 
Page 30  
 
  services, and agricultural machinery and equipment under financial leasing schemes.  
The "KazAgroFinance" purchased agricultural machin ery in the domestic and international markets 
for subsequent leasing to farmers.  In the sphere  of foreign economic activity, the "KazAgroFinance" 
was engaged solely in importation of agricultural machinery and equipment and had no monopoly, or 
any other, exclusive rights or privileges in this s phere, the Government did not regulate the prices, the 
volume or the types agricultural machinery or equipment purchased by the company.  
The Government determined only the interest ra tes in leasing schemes and other financial support 
programmes of the "KazAgroFinance" funded by the State budget, and did not regulate the interest 
rates for its financing activities funded from other sources.   
97. In reply to a specific question from a Memb er regarding the establishment of state 
monopolies in the field of importation or exporta tion of goods, the representative of Kazakhstan 
replied that currently Kazakhstan did not maintain  and was not envisaging the establishment of state 
monopolies in the field of importation or exportatio n of goods, except for the export of sturgeon roe 
and other sturgeon products.  According to the Article 11-1 of the Law No. 593 "On Protection, 
Reproduction and Use of Fauna" of 9 July 2004, expo rts of sturgeon roe and other sturgeon products, 
as well as the activity on catching of Acipenseridae  fish species and their procurement and processing, 
was referred to the sphere of state monopolies.  At  the moment the Government was in the process of 
establishing a state enterprise in the given sphere .  When established, Kazakhstan was planning to 
notify the enterprise as provided for in the Understanding on Article XVII of the GATT 1994.  
98. [The representative of Kazakhstan confir med that Kazakhstan had state-owned and 
state-controlled enterprises that operated in the co mmercial sphere.  She further confirmed that from 
the date of accession of Kazakhstan to the WTO,  such enterprises, when engaged in commercial 
activity, would make purchases, which were not intended for governmental use, and sales in 
international trade in a manner consistent with applicable provisions of the WTO Agreement.  
She confirmed in particular, that such enterpri ses would make such purchases and sales in accordance 
with commercial considerations, including pr ice, quality, availability, marketability, and 
transportation, and would afford enterprises of  other WTO Members adequate opportunity in 
conformity with customary business practice, to comp ete for participation in such purchases or sales.  
She also confirmed that within the scope of th e services commitments of Kazakhstan, including the 
limitations, set-out in its Schedule of Specific Comm itments on Services, the rights and obligations of 
Kazakhstan under the GATS, and the regulator y measures of Kazakhstan covered by the 
WTO Agreement, including pricing regulations, and without prejudice to such commitments, rights, 
obligations, and measures that are consistent with these commitments, rights and obligations, 
Kazakhstan would ensure that such enterprises would act in accordance with the provisions set-out in  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 31 
 
 
  this paragraph.  She also confirmed that, upon accession, Kazakhstan would notify enterprises falling 
within the scope of the Understanding on Article  XVII of the GATT 1994.  The Working Party took 
note of these commitments.] 
- Pricing Policies 
99. The representative of Kazakhstan said that  Law No. 272-I "On Natural Monopolies and 
Regulated Markets" of 9 July 1998 (hereinafter – Law No. 272-I) had established the legal framework 
for State regulation in the sphere of natural m onopolies and regulated markets, including price setting 
by natural monopolies and regulated market participan ts.  The Law aimed at protecting the interests of 
consumers, natural monopolies and regulated markets,  as well as at balanc ing consumer interests 
vis-à-vis  the interests of natural monopolies.  A natura l monopoly was deemed to exist in a market in 
which the creation of a competitive environment for the provision of a particular type of services 
(goods, works) was not possible or economically viab le, due to the technological characteristics of the 
production process and supply of services (goods, works) .  State regulation was implemented through 
establishing (i) tariff rates (prices, fee rates); (ii) ta riff estimates; (iii) temporary compensatory tariffs; 
(iv) temporary decreasing coefficients; (v) special orde r for cost formation; (vi) separate calculation of 
revenue, expenditures and used assets for each type of regulated activity; and (vii) coordination of 
accounting policies.  The coverage of Law No. 272- I extended to both foreign and domestic juridical 
persons (their branches and representative offices), individual entrepreneurs, public bodies and natural 
persons in Kazakhstan.  The provisions of Law No. 272-I, however, did not extend to individual 
entrepreneurs and juridical persons, engaged in ac tivities classified as natural monopolies related to 
the construction and operation of facilities used for their own needs.  She added that Order of the 
Agency on Regulation of Natural Monopolies No. 91-OD of 19 March 2005 had approved the "Rules on Increase or Decrease of Tariffs (Prices, Rates and Fees) or the Maximum Levels for Rendered Services (Goods, Works) Subject to Regulation" (her einafter – "Rules on Tariffs").  Pursuant to Law 
No. 272-I and the Rules on Tariffs, the maximum leve l at which tariffs were set, as well as any tariff 
rate changes, had to cover the production cost of  services rendered and take into account the profit 
margin required for effective operation.  In additi on, many of these controls regulated the price of 
certain goods (e.g., energy) supplied to households and other non-commercial users, and were also 
based on domestic social policy considerations.  Th e list of services regulated by the State as natural 
monopolies is contained in Annex 4.    
100. A regulated market participant set a ceiling price for its goods (works, services) based on 
production and marketing costs, as well as profit marg ins.  The ceiling price had to be approved by 
the authorised body as being reasonable, based on th e findings of a price expertise.  A regulated WT/ACC/SPEC/KAZ/9/Rev.5 
Page 32  
 
  market participant had the right to decrease and in crease the price for produced (sold) goods (works, 
services) within the ceiling price level.   
101. She added that Resolution No. 1005 of 30 Sept ember 2010 had approved the "Program on the 
Tariff Policy of the Republic of Kazakhstan fo r 2010-2014", which was aimed at establishing an 
effective and balanced regulation system in the sphere of natural monopolies, which encouraged 
investments in modernization and technologi cal upgrades, quality improvements, and the 
enhancement of competitiveness of the infrastructural sectors.  She added that the legislation did not 
prevent foreign and domestic enterprises from competing in sectors dominated by "natural monopolies".  In response to a specific question, she confirmed that "natural monopoly" was a legal term.  
102. The representative of Kazakhstan noted that a ll natural monopolies were subject to a uniform 
set of requirements and applied prices (tariffs) th at were approved by the Agency on Regulation of 
Natural Monopolies.  When considering applicati ons, the Agency conducte d a financial and, if 
necessary, technical evaluations of the proposed in creases, while taking into account the operations of 
other similar enterprises.  The tariffs approved by the Agency had to cover costs required to provide 
the regulated services and take into account an ad equate level of profits necessary to ensure the 
company's efficient operation.  Based on the outcome of the review, the Agency developed a preliminary decision, which was discussed at public  hearings (consultation process).  The Agency was 
required to hold public hearings when reviewing a pplications of natural monopolies for approval of 
tariffs ceiling levels.  Public hear ings involved members of local legislative branches, representatives 
from Government agencies, consumers and their public  associations, the media, independent experts, 
as well as the applicant (natural monopoly).  Rele vant information (e.g. Agency decisions) was 
published regularly in the media and was ava ilable from www.regulator.kz or the magazine 
"Regulator".  Asked to provide the list of natural monopolies, she referred to the Agency website – 
www.regulator.kz.  
103. She further noted that the a doption of the Measures on Improvement of the Tariff Policy for 
Natural Monopolies for the period 2008-2010 had demons trated the Government's effort to ensure the 
sustainable operation of natural monopolies.  M easures were aimed at improving the legal and 
regulatory framework, and the methodology for es tablishing tariffs, including the introduction of 
forward-looking methods.  
104. The representative of Kazakhstan noted that the production of electric power, natural gas and 
gas condensate, as well as other forms of ener gy, were not regulated as a natural monopoly.  
She added that the Law "On Amendments and Addenda  into Legislative Acts on Natural Monopolies"  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 33 
 
 
  of 5 July 2006 had introduced the concept of "strat egic goods" that included:  coal, gas, mazut, diesel 
fuel, and electric power used by natural monopolies.  The provisions of the Law required that a 
natural monopoly (consumer) had to purchase those st rategic goods directly from producers or direct 
importers, except in cases where supply shortages exis ted in a particular market.  This requirement 
had been introduced as a result of th e fact that the fuel cost had reached 70 per cent of the expenses of 
natural monopolies due to the large number of inte rmediaries in the supply chain from producer to 
natural monopoly (consumer).  In reply to a question,  she noted that the term "strategic object" was 
not related to the term "strategic good".  The term  "strategic object" was used for regulation of certain 
infrastructural assets important for protecting the national integrity of Kazakhstan's economy, whereas 
the term  "strategic good" was used for the purpose of tariff regulation of natural monopolies. 
105. In reply to a specific question from a Member regarding the regulation of energy prices, 
especially gas prices, the representative of Kazakhstan explained that in accordance with 
Law No. 272-I, gas prices for consumers were subject to regulation only in case of sale by regulated market participants with dominant or monopolistic pos ition on the relevant market.  As part of the 
process of price regulation, like in any other fiel ds, companies with dominant or monopolistic position 
submitted information on price increase for gas and rele vant justification materials to the authorised 
body.  Provided that the results of price experti se, conducted by the authorised body, were positive, 
the price was approved.  The price expertise wa s conducted in accordance with Article 7-2 of 
Law No. 272-I, which regulated the price setting in regulated markets as desc ribed in paragraph 100 
of the Report. 
106. Asked whether the Government had an author ity to apply price controls on goods and 
whether such controls existed, the representative of Kazakhstan replied that, in principle, in 
accordance with Article 9.7 of the Constitutional La w No. 2688 "On Government of the Republic of 
Kazakhstan" of 18 December 1995, the Government had the authority to develop and implement the 
State pricing policy, as well as to set the pric es of goods and services.  At the moment, the 
Government set prices for the following goods:  (i ) minimum retail prices of vodka, special vodka and 
other hard liquors (Law No. 429-I "On State Regul ation of Production and Turnover of Ethyl Spirit 
and Alcohol Beverages" of 16 July 1999; Gove rnment Resolution No. 1592 "On Establishing 
Minimum Prices for Alcohol Products" of 23 October 1999, as amended in February 2011); 
(ii) minimum retail prices of filter cigarettes of le ngth between 45 and 85 mm, and of length between 
87.1 and 160 mm (Law No. 439 "On State Regulation of Production and Turnover of Tobacco Products" of 12 June 2003; Govern ment Resolution No. 260 "On Esta blishing Minimum Retail Prices 
of Filter Cigarettes" of 4 April 2007); (iii) maxi mum retail prices of petroleum products (the Law 
"On State Regulation of Production and Turnover of Certain Types of Petroleum Products" of WT/ACC/SPEC/KAZ/9/Rev.5 
Page 34  
 
  20 July 2011).  Price setting applied only to internal sale at the retail level, and had not been applied 
in a discriminatory manner between domestically-p roduced and imported products.  These measures 
were introduced as part of public health and social stability policies.    
107. Concerning the provision of electric power supply services, the representative of Kazakhstan 
said that Government Resolution No. 190 of 18 Fe bruary 2004 had approved the Concept of Further 
Development of Market Relations in the Electric Power Industry in the Republic of Kazakhstan.  
She added that Law No. 588 "On Power Industry" ha d been adopted on 9 July 2004.  In accordance 
with the provisions of this legislation, electri c power supply services (on the retail market for 
electricity) had been transferred to the competitive market where electricity suppliers set tariffs for 
final consumers on the basis of market principles.  Power supply companies with a dominant (monopolistic) position had been registered at th e Antimonopoly Agency.  Other new developments 
included the use of centralized bidding for electric power procurement for sale to retail customers; the 
separation of heating networks from generation plants ; and the creation of a level playing field for the 
supply of electric power with the purpose to pr omote competition between national-level electric 
power stations and regional producers of electric pow er.  Transmission and distribution of electricity 
by inter-regional networks (via th e national company "KEGOC") was considered to be an activity 
within the sphere of natural monopolies, and th erefore subject to State price regulation.  
The methodology of setting tariffs for electric power  transmission services had been amended to 
remove the direct dependence of tariffs rates on the distance of power transmission.  An energy 
deficiency and network capacity coefficient had instead been introduced.  She noted that the 
provisions of the new legislation allowed for an easy access to the wholesale market for electricity.    
108. With regard to the regime governing natura l gas, a Member enquired whether foreign 
companies in Kazakhstan benefited from the same  prices as Kazakhstani companies, and whether 
prices charged for domestic consumers were the same as for export.  In addition,  this Member asked 
Kazakhstan to confirm that prices of energy products  (notably oil and gas) in Kazakhstan covered at 
least all costs of extraction, production, transpor t and marketing of those products, an appropriate 
contribution to fixed costs and financing charges plus a reasonable profit margin, sufficient to remunerate current fixed and capita l investments associated with those products and secure future 
ones, including in maintenance and upgrade of infrast ructure and in the expl oration and development 
of new fields done or planned.   
109. In reply, the representative of Kazakhstan said that, at the moment, her Government did not 
regulate prices of gas and crude oil.  Therefore,  gas and crude oil produced in and imported into 
Kazakhstan were sold at market-based prices.  On ly transportation of gas via pipelines for domestic  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 35 
 
 
  consumption and crude oil via main pipelines w as subject to regulation as natural monopolies.  
The regulated tariffs for transportation of gas and oil were based on a "cost plus reasonable profit" 
principle.  Tariffs for transportation of expor ted gas via pipelines were not regulated by the 
Government.  Thus, foreign companies in Kazakhs tan benefited from the same prices as Kazakhstani 
companies.   
110. With regard to the regime governing oil, so me Members requested more information on the 
natural monopolies operating in the oil (and gas) pipeline industry and on the procedures set by 
natural monopolies to access oil pipelines.  These Me mbers enquired what criteria were used to 
provide access to pipelines and whether any form of  guidance was provided by the Government with 
respect to the provision of access.   
111. The representative of Kazakhstan replied that the procedure for providing consumers with 
equal access to regulated services (goods, works) of natural monopolies was approved by "The Rules 
For Granting Equal Access to Regulated Servi ces (Goods, Works) in Oil and (or) Oil Products 
Transportation Via Main Pipelines" (Order of the Ch airman of the Agency on Regulation of Natural 
Monopolies No. 100 of 24 March 2005).  At the moment, Kazakhstan's oil was exported via three 
pipelines:  (i) "Uzen – Atyrau (Kazakhstan) – Samara (Russia)" owned by "KazTransOil"; 
(ii) "Tengiz-Novorossiysk" owned by the Caspian Pipeline Consortium (CPC); and (iii) "Kenkiyak-Alashangkou", owned by the "Kaza khstan-China Pipeline".  The volume of oil 
exports via the Uzen-Atyrau-Samara pipeline was de termined by its traffic capacity and was based on 
the annual inter-governmental agreement between  the Russian Federation and Kazakhstan.   
112. The Ministry of Oil and Gas allocated av ailable quotas among Kazakhstan's exporters 
proportionally to the volume of their production, on the basis of monthly applications from producers that indicated the production volume and destination for the transportation of crude oil.  If a company planned to increase its production, it had to apply for additional quot as, which became available when 
another company gave up its quota or when the Russian Federation provided additional transit 
capacity.  Once the quota was granted, the exporter had to sign an Oil Transportation Agreement with KazTransOil – the pipeline operator.  In ne gotiations on the annual volume quotas with the 
Russian Federation, the Government of Kazakhstan took into account the forecasted oil transportation 
needs of all Kazakhstani companies.  Thus, to date , all requests for transportation of oil had been met 
and there had been no shortage of quotas.  Quotas were allocated in a non-discriminatory fashion to 
domestic and foreign companies producing oil in Kazakhstan proportionally to the volume of oil 
production.   WT/ACC/SPEC/KAZ/9/Rev.5 
Page 36  
 
  113. A Member asked if there was an official double pricing policy in any sector and a double 
pricing regime in practice as a result of Governme nt measures.  In reply, the representative of 
Kazakhstan stated that Kazakhstan's legislati on did not provide for double pricing policy.  
Different tariffs charged for transportation of goods  in different directions were explained by the 
differences in costs incurred by natural monopolies when rendering their services.  According to the 
Law "On Natural Monopolies and Regulated Mark ets", when establishing tariffs of natural 
monopolies, the Agency on Regulation of Natural M onopolies took into account all the costs incurred 
by the entity and the reasonable profit, which could ensure efficient functioning of the operator.  
114. Some Members noted that, although a priori tari ff rates for transport of oil by pipeline were 
the same for domestic consumption and export, the application of a decreasing (discount) coefficient 
for domestic consumption resulted in a higher de facto  rate for transportation of oil for export 
destination.  These Members noted that Article XI  of the GATT 1994 provided that "other measures" 
could not be used to prohibit or restrict the expor tation or sale for export of any product destined for 
the territory of another Member.  These Members st ated that Kazakhstan was expected to eliminate 
the discriminatory pricing applicable to oil d estined for export prior to its WTO accession.   
115. The representative of Kazakhstan replied that Kazakhstan had discontinued the practice of 
application of decreasing coefficients for transporta tion of crude oil to domest ic refineries in 2010.  
Instead, the tariffs for transportation of crude oil by mainline pipelines for export and domestic 
destinations were calculated separately based on actual costs, reasonable profits, and the physical 
capacity of pipelines.  Such an approach was nec essary to ensure transparency in the accounting of 
revenues, costs and operational assets in regulated servi ces, as well as transparency in the elaboration 
of tariff estimates, and the tariff calculation for re gulated services delivered by natural monopolies.   
116. Some Members also noted that the differential oil transport fees applied by Kazakhstan were 
in conflict with the provisions of Article V of th e GATT 1994 on freedom of transit.  In response, the 
representative of Kazakhstan said that there was no di scriminatory treatment with respect to transit 
routes in Kazakhstan.  As of 2004, oil transit fro m the Russian Federation to the People's Republic of 
China through Kazakhstan had been conducted by th e Omsk-Pavlodar-Atasu pipeline, the only transit 
pipeline of crude oil via Kazakhstan.  The transit ta riffs were regulated by the Agreement between the 
Government of Kazakhstan and the Government of the Russian Federation of 7 June 2002 as amended 
in November 2009.  
117. The representative of Kazakhstan said that the scope of services monopolization in the 
railway services market, subject to State regulation as natural monopoly, had been reduced due to the 
restructuring of the railway transport sector whic h had begun in 2004.  As a result of these reforms,  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 37 
 
 
  currently only the services of main-line railway ne tworks were regulated by the State as natural 
monopoly.  Different tariffs for railway transporta tion were set depending on distance, rolling stock 
(wagons) type, cargo and destination.  In her view, the application of these differential tariffs did not 
contradict WTO requirements.  She noted that, in the context of the ongoing restructuring of the railway transportation sector, her Government was un dertaking a gradual unifica tion of tariffs charged 
for the main-line railway services, and was phasing- out the differential application of tariffs for 
domestic and import routes.  Thus , as of 1 January 2012, the main-line railway tariffs for all 
destinations applied to ferrous  and non-ferrous metals, their scr ap and rolled stock, alcoholic 
beverages, tobacco, and construction materials had been unified.  Main-line railway tariffs on import 
and domestic routes for the transportation of crude o il, non-ferrous ore, iron ore, coal and chemical 
and mineral fertilisers, in export and import routes for transportation of grain and other freights, 
including foodstuffs, had also been unified.  Due to  the social and economic impact of tariff changes 
on domestic consumers, her Government planned to  complete the staged process of unification of 
main-line railway tariffs for import, expor t and domestic routes by 1 July 2014.  
118. A Member noted that Kazakhstan's authorities had a very large discretionary margin to 
qualify activities as natural monopolies and said that this Member did not consider, for instance, 
telecommunications and postal services to be natural monopolies.  Another Member asked 
Kazakhstan to explain how there was competition in  the markets dominated by natural monopolies.   
119. In response, the representative of Kazakhstan re iterated that, as eviden ced by the description 
of ongoing reforms in key sectors of the econom y, her Government was pursuing liberalisation 
programmes in order to facilitate competition and redu ce the list of natural monopolies.  In particular, 
her Government had reduced the types of regulated postal services.  The list had originally included 
eight types of postal services, but had subsequently  been reduced to only include the dispatch of 
regular mail (cards, letters and postal wrapper).  Regarding telecommunication services, she said that 
the scope of services subject to Government re gulation as natural monopoly had been reduced and 
currently included only:  (i) telecommunication services under conditions of absence of competing operators for reasons of technological infeasibility or commercial inexpediency; and (ii) leasing or use 
of cable channels and other basic facilities technolog ically related to connecting telecommunication.  
In addition, operator connection services (to the ser vices of the universal telecommunication network) 
and telephone transit services would remain regulat ed and would only be excluded from the list of 
natural monopolies after the development of a competitive environment.   
120. Some Members stated that enterprises that ha d a monopoly position in international trade 
and/or domestic distribution should be notifie d under the 1994 Understanding on Interpretation of WT/ACC/SPEC/KAZ/9/Rev.5 
Page 38  
 
  Article XVII of the GATT 1994, and enquired whet her Kazakhstan intended to notify any of its 
"natural" monopolies.  A Member said that ther e was ample evidence that State-owned natural 
monopolies in Kazakhstan did not grant equal access as transporters and enjoyed extensive special 
privileges.   
121. The representative of Kazakhstan replied that  natural monopolies in Kazakhstan acted as 
transport carriers with equal non-discriminatory  (open) access for all suppliers and operators, 
regardless of the form and type of ownership.  In this respect, she pointed to the Rules of 
Non-Discriminatory Access for Carriers to the Serv ices of the Main-Line Railway approved by Order 
of the Minister of Transport and Communications  No. 401-I of 8 November 2004.  In her view, no 
exclusive rights or special privileges were grante d to natural monopolies and, therefore, natural 
monopolies did not fall under the notificati on requirements of the 1994 Understanding. 
122. A Member asked Kazakhstan to confirm that , upon accession, the Government of Kazakhstan 
would, in regulating prices, ensure that State-owned enterprises and natural monopolies in Kazakhstan, in respect of their supplies of goods  to industrial users, would recover their costs 
(including a reasonable profit) in the ordinary cour se of their business.  Kazakhstan was also asked to 
confirm that that the application of price cont rols on goods and services would be in a manner 
consistent with WTO obligations, including Article  III:9 of the GATT 1994, and that price controls 
would not be used for purposes of affording protection to domestic industries or service providers.   
123. The representative of Kazakhstan confirmed that, from the date of accession, Kazakhstan 
would apply price controls on prod ucts and services contained in Annex 4, and any similar measures 
that would be introduced or re-introduced in the future, in a manner consistent with the 
WTO Agreement.  She further confirmed that pri ce control measures on goods would take account of 
the interests of exporting Members, as provided fo r in Article III:9 of the GATT 1994.  Price control 
measures would not be used for purposes of afford ing protection to domestic production of goods, or 
to impair the service commitments of Kazakhstan.  The representative of Kazakhstan also confirmed 
that the lists of goods and services subject to State price controls in Annex 4 were comprehensive, and 
that, from the date of accession, Kazakhstan w ould publish in the Yege men Kazakhstan and the 
Kazakhstanskaya Pravda, notice of any changes in the coverage of goods or ser vices that were subject 
to price controls.  The Working Party took note of these commitments. 
- Competition Policy 
124. The representative of Kazakhstan stated that an ti-monopoly legislation was developed in line 
with the Constitution of the Republ ic of Kazakhstan and comprised inter alia  of the relevant  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 39 
 
 
  provisions of the Civil Code, the Code on Ad ministrative violations and Law No. 112-IV 
"On Competition" of 25 December 2008 (hereinafter  – the Law) that had entered into force on 
1 January 2009 replacing Laws No. 173 "On Competiti on and Restriction of Monopolistic Activities" 
of 7 July 2006 and No. 232 "On Unfa ir Competition" of 9 June 2008.   
125. The key objective of this Law was the protec tion of free competition and the creation of a 
favourable environment for entrepreneurial and invest ment activity growth of businesses.  This was to 
be achieved through:  (i) prevention of monopolistic  activity; (ii) prevention of unfair competition; 
(iii) demonopolization of industries; (iv) developmen t of fair and free competition; and (v) protection 
of consumer interests.  The Law was directly appli cable and did not contain re ferences to by-laws.   
126. The Agency of the Republic of Kazakhstan on Protection of Competition (the Antimonopoly 
Agency) was responsible for implementation of th e national policy aimed at developing competition 
and restricting monopolistic activities.  The main f unctions of the Agency were (i) to promote the 
development of fair competition; (ii) to prevent, detect and investigate violations of the anti-monopoly 
legislation of Kazakhstan; (iii) to prevent econom ic concentration; and (iv) demonopolization of 
market participants that restrained competition.  
127. Asked about measures taken in the framework  of demonopolization, the representative of 
Kazakhstan explained that the decisions on dem onopolization of sectors of the economy were made 
by the Government upon results of the commodity markets analysis conducted by the Antimonopoly Agency.  For instance, in 2011, the Agency conduc ted the analysis of interconnection and traffic 
transmission (hereinafter – interconnection) in te lecommunication services.  Based on the results of 
the analysis, the Government took a decision to exclude interconnection services from the sphere of 
natural monopolies and transfer into competitive envi ronment.  Moreover, within the framework of 
demonopolization policies, the Law stipulated rul es, under which state enterprises and legal persons 
and their affiliates, where the Government owned 50 per cent or more shares, had to receive from the 
Antimonopoly Agency its positive conclusion for furthe r activity in the relevant commodity market.  
In 2011, 3 per cent of such enterprises were tran sferred to the competitive environment (including 
enterprises in such spheres as maintenance of ho tels and resorts, maintenance of car parks, 
construction, etc.). 
128. A Member enquired information regarding regul ation of merger control in the country.  
The representative of Kazakhstan replied that Artic les 50-57 of the Law regulated issues of merger 
control.  The Antimonopoly Agency conducted cont rol over economic concentration via an approval 
procedure of merger transactions (actions).  Approval of the Antimonopoly Agency was required in 
cases when:  (i) assets of market participants (g roup of participants) exceeded 2 million monthly WT/ACC/SPEC/KAZ/9/Rev.5 
Page 40  
 
  calculation indices
3; or (ii) one of the parties to the transaction had a dominant or monopolistic 
position in the relevant commodity market.  A pproval of the Antimonopoly Agency was not required 
for economic concentration w ithin one group of persons. 
129. Asked about the test for a merger to be prohib ited, the representative of Kazakhstan said that, 
according to the Law, a general rule was that all mergers establishing or enhancing dominant or 
monopolistic position and (or) restricti on of competition, were prohibited.   At the same time, provided 
that participants of economic concentration proved  that the positive effects of their actions would 
outweigh the negative consequences on the corresponding market, the Antimonopoly Agency had the right to approve the economic concentrati on.  Such positive effects could be:  
- creation of conditions facilitating reducti on of prices for goods (works, services);  
- improvement of quality of goods (works, services); and - implementation of investment projects, social programmes; etc.  
130. Consent of the Antimonopoly Agency could be  granted in case the participants of the 
economic concentration fulfilled certain requirements and commitments elimina ting or alleviating the 
negative impact on competition.  For instance, economic concentration should not result in the 
following: 
- restriction of competition; 
- breach of the conditions contracted with customers; 
- suspension of services being rendered; - deterioration of quality of the services rendered; - non-fulfillment of the commitments under the investment contracts concluded with the 
Ministry of Industry and New Technologies; and 
- unreasonable reduction of production or sales.  
131. Such conditions could include restriction in management, use or disposal of property.  
The Antimonopoly Agency, on its own initiative or upon the claim of an interested person, could 
change its decision on economic concentration in cases, when: 
- within a three years upon adopting it, the ci rcumstances giving reasons to reject it were 
revealed; 
- it was adopted on the basis of unreliable information, which led to adopting illegal decision; 
and 
- undertaken requirements and commitments were not fulfilled.   
132. The representative of Kazakhstan added that  the Law distinguished three types of 
monopolistic activities:  (i) "anti-competitive agreemen ts"; (ii) "anti-competitive coordinated actions"; 
and (iii) abuse of dominant or monopolistic position.   The representative of Kazakhstan noted that 
                                                      
3 One monthly calculated index (hereinafter - MCI) is equal to 1,618 tenge (around US$10.9); 2 million 
MCI equals to approx. US$21.9 million.  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 41 
 
 
  agreements or coordinate d actions between competing and non-co mpeting market participants, as well 
as agreements among public bodies, or between pub lic bodies and market participants, were 
prohibited when they restricted competition or violated the rights of juridical and physical persons - 
including by establishing and (or) maintaining cooper ative pricing or other conditions of acquiring 
and selling goods, unreasonable limitation of produc tion or sale of goods, unreasonable refusal to 
conclude contracts with certain sellers (providers) or buyers, a nd application of discriminating 
conditions to equivalent contracts with other market  participants.  She further explained that the Law 
differentiated between "anti-competitive coordina ted actions" and "anti-competitive agreements".  
The difference between anti-competitive agreemen ts and anti-competitive coordinated actions was 
that anti-competitive agreements provided for intended written arrange ment between market 
participants to conclude anti-comp etitive agreements, for example, agreements on sale of products at 
the same price or within certain territory.   
133. The representative of Kazakhstan noted that the Law redefined the term "group of persons".  
Abuse of dominant or monopolistic position by a group of persons was considered as abuse by a 
single market participant.  Market participants were not obliged to seek for approval of economic 
concentration in cases when tran sactions were made within one group of persons.  The Law also 
contained new definitions of what constituted a dominant and monopolistic position.  The position of 
a market participant(s) in the relevant comm odity market was recognised as dominant or 
monopolistic, if such market participant(s) acquire d a capability to control the market.  A market 
participant was deemed to have a dominant position if it had 35 per cent or more of the relevant 
market.  Several market participants were consider ed to have a dominant position (i) if the aggregate 
share of up to three market participants in a given commodity market was equal or exceeded 
50 per cent; or (ii) if the aggregate share of up to f our major market participan ts in a given commodity 
market was equal or exceeded 70 per cent.  A fina ncial organization was deem ed to have a dominant 
position (i) if the aggregate share of up to two fina ncial organizations in a given financial services 
market equaled or exceeded 50 per cent; or (ii) if the aggregate share of up to three financial organizations in a given financial services market equaled or exceeded 70 per cent.  A company with 
less than a 15 per cent share of the market, including a financial services market, could not qualify as 
a company with a dominant position.  Natural monopolies, state monopolies and market participants 
that owned 100 per cent dominant share in the rele vant commodity market were considered as 
companies (market participants ) with a monopolistic position. 
134. Asked to clarify the differences between the concepts of dominant or monopolistic position 
and monopolistic activity, the representative of Kazakhs tan replied that the concept of monopolistic 
activity was wider than the concept of dominan t or monopolistic position.  Monopolistic activity WT/ACC/SPEC/KAZ/9/Rev.5 
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  included abuse of dominant or monopolistic position.  Moreover, monopolistic activity was an activity 
or actions performed by a market participan t, while dominant or monopolistic position was a 
characteristic of a market participant, defined by th e market share.  Hence, when a market participant 
abused its dominant or monopolistic pos ition it performed monopolistic activity.   
135. In reply to a specific question, the representativ e of Kazakhstan stated that the dominant or 
monopolistic position itself was not considered breach of the antimonopoly legislation.  Article 13 of 
the Law listed prohibited cases of abuse of dominant or monopolistic position:  
- establishment, maintenance of monopolistically high (low) or monopsonistically low prices;  
- application of different prices or conditions to e quivalent agreements with market participants 
without objectively justified reasons;  
- establishing restrictions for distribution of goods, works or services based on territorial 
factors, group of customers, purchasing conditions, and also quality and price;  
- preconditioning or imposing a conclusion of an agreement where market participant would 
accept additional obligations, which in their essence or according to customary business 
practice were not related to the subject of such agreements; 
- unreasonable refusal to conclude an agreement with independent customers while having the 
ability to produce or sell good, work or service.  This also included deviation from concluding 
such an agreement within 1 month of such request;  
- preconditioning supply of goods, works or services to accept restrictions for purchasing 
goods, works or services, produced or sold by competitors; and 
- unjustified reduction of volumes of production an d/or supply,  including production and/or 
supply of goods, works or services, for whic h there is demand or customer orders.   
In addition, Kazakhstani legislation did not  provide penalty for dominant or monopolistic 
position itself, only for abuse and actions to restrict competition.  
136. In reply to the question of a Member regard ing economic indicators taken into account for 
identification of market participants with dom inant or monopolistic position, the representative of 
Kazakhstan noted that in accordance with the Methodology on Analysis and Assessment of the 
Competitive Environment in the Commodity Market, approved by the Order of the Chairman of the 
Antimonopoly Agency No. 8-OD of 12 January 2009 and the Methodology on Analysis and 
Assessment of the Competitive Environment in th e Financial Services Market, approved by the Order 
of the Chairman of the Antimonopoly Agency No. 57-OD of 19 February 2009, the Antimonopoly Agency conducted analysis of the competition environm ent.  The results of the analysis provided the 
picture of development of competition in the given market and identified market participants with 
dominant or monopolistic position.  The methodology of analysis included the following steps:  
(i) identification of goods or substitute goods; (ii)  identification of geographical boundaries of the 
commodity market; (iii) identification of time interval s; (iv) identification of structure of the market; 
(v) calculation of commodity market volume and sh ares of market participants in the market; 
(vi) assessment of competitive environment in the commodity market; and (vii) detection of entry  WT/ACC/SPEC/KAZ/9/Rev.5 
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  barriers to the commodity market.  Based on these factors the Antimonopoly Agency drew its findings 
on the competition environment. 
137. The Law expanded the list of types of unfair competition which included the following:  
(i) illegal use of trademarks and packing; (ii) illegal use of a product of another manufacturer; 
(iii) copying of product design; (iv) discrediting a market participant; (v) deliberately misleading, unfair and false advertisement; (vi) tie-in sal e of goods; (vii) calling for a boycott of a seller 
(provider); (viii) calling for discrimination against a buyer (provider); (ix) calling for a market 
participant to terminate a contract with a compe titor; (x) bribing a seller's (provider's) employee; 
(xi) bribing a buyer's employee; and (xii) illegal use of trade secrets.   
138. The State could participate in commercial activity in the following cases:  (i) failure to ensure 
national security, national defense capability and prot ection of the social interests by other means; 
(ii) use of State-owned strategic objects; and (iii) public need in public manufacturing of goods where 
competition was absent or was underdeveloped.  In th e last case, the activity of public enterprises was 
regulated in coordination with the Antimonopoly Agen cy.  The State could participate in commercial 
activity in the form of the following types of enterp rises:  (a) a State enterprise, or (b) a juridical 
person fifty or more percent of shares (rights of pa rticipation) of which belong to the State and its 
affiliated entities.  State enterprises could engage only in the spheres stipulated in Article 134 of Law 
No. 413-IV "On State property" of 1 March 2011 (see Annex 21).  If establishment of such enterprises 
was not directly mentioned in the laws of Ka zakhstan, consent of the Antimonopoly Agency was 
required in the case mentioned in clause (iii) a bove.  The Antimonopoly Agency could deny creation 
of a state enterprise or a juridical person by the State, if such creation could lead to restriction of competition on the market where there was no competition or it was underdeveloped.  Nevertheless, the Antimonopoly Agency could grant its consent if a state enterprise or a juridical person undertook 
special commitments to eliminate or alle viate negative impact to competition.   
139. The Law also introduced the term "state monopoly" as an exclusive right of the State to 
produce and (or) sell, purchase, or use goods.  The State had the right to restrict competition by establishing a state monopoly only in those spheres where sale of goods on the competitive market 
could have negative consequences for the constitutio nal system, national security, the protection of 
public order, human rights and freedoms, or hea lth of people.  The representative of Kazakhstan 
added that a state monopoly could be established only by law.  State monopolies could be established 
only in the form of state enterp rises by the decision of the Govern ment.  In reply to a specific 
question, she said that the notion of "state monopoly"  differed from the notion of "natural monopoly".   WT/ACC/SPEC/KAZ/9/Rev.5 
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  140. State monopoly activities were defined in the Laws No. 85 "On Safeguarding Activity" of 
19 October 2000, Law No. 339 "On Veterinary" of 10 July 2002, Law No. 456 "On Trademarks, 
Service Marks and Appellations of Origin of Good s" of 26 July 1999, Law No. 422-I "On Protection 
of Selective Achievements" of 13 July 1999, La w No. 331 "On Plant Protection" of 3 July 2002, 
Law No. 593 "On Protection, Reproduction and Use of Fauna" of 9 July 2004, as well as in the Law No. 427 "Patent Law of the Republic of Kaza khstan" of 16 July 1999, the Land Code of the 
Republic of Kazakhstan No. 442 of  20 June 2003 and the Forestry Code of the Republic of 
Kazakhstan No. 477 of 8 July 2003.  The Agency on Protection of Competition of the Republic of 
Kazakhstan was responsible for regul ation and monitoring activities of state monopolies.  At present, 
state monopolies provided special types of services, including:  hydro meteorological monitoring and monitoring of the environmental situ ation; liquidation of centres of ex tra hazardous contagious animal 
diseases; security services for faciliti es subject to the State protection; production of identification 
documents of the Republic of Kazakhstan; monito ring of education quality, etc.  Kazakhstan's 
legislation did not prohibit private sector participation in sectors, where state enterprises were present, except in the spheres of state monopoly.  She explained that the Law No. 34-V "On Amendments and 
Addenda to Certain Legislative Acts on Issues of State Monopoly" of 10 July 2012 provided for the 
reduction of state monopolies spheres by inviting the private business to certain sectors.  According to this Law, activities transferred to the competitive market included certification and registration of 
selective-seed and selective-genetic f acilities located on the territory of the State forest fund, disposal 
of waste, construction and operation of landfills, accr editation in the sphere of conformity assessment. 
141. In reply to a specific question on the scope of exemption for state monopolies, the 
representative of Kazakhstan said that the scope of  activities of state monopolies were narrower than 
the sphere of activities of state enterprises engage d in commercial activity.  The types of state 
monopoly activities were defined in special legal acts, which clearly stipulated the types and scopes of 
their activities. State monopolies were not allowed to:  
- produce goods, works, services, not conn ected with the state monopoly sphere; 
- hold shares (rights of participation in the charte r capital) and otherwise participate in the 
activity of legal persons; 
- transfer rights, associated with state monopoly; and 
- establish prices for produced or sold goods, work s, services, different from those established 
by the Government.  
142. As of 1 January 2009, the Agency had initiate d investigations upon receiving information on 
violations of anti-monopoly legislation such as: (i) files/documents from the Government bodies, 
(ii) application from a physical or juridical pe rson, (iii) detection of anti-monopoly legislation 
violations by the Agency; and (iv) appeal to the Agency by the mass media.   The Agency examined  WT/ACC/SPEC/KAZ/9/Rev.5 
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  the obtained information on violation of the anti-m onopoly legislation within one month from the date 
of its submission.  In case the submitted inform ation was not sufficient to determine whether the 
anti-monopoly legislation was violated, the Agency ha d the right to extend the examination period in 
order to collect and analyse additional information, but for no longer than one month.  
143. The representative of Kazakhstan added that th e Agency took one of the following decisions 
on the basis of investigation results:  (i) suspend an investigation in cases envisaged by the Law; 
(ii) initiate administrative proceedings; (iii) adopt  instructions on elimination of the anti-monopoly 
legislation violations; or (iv) initiate crim inal proceedings by law-enforcement bodies.  
144. She informed Members that Article 147 of th e Code on Administrative Violations provided 
the following sanctions for violations of the anti- monopoly legislation:  a fine in the amount of 
150 Monthly Calculated Indices4 (hereinafter - MCIs) for individual entrepreneurs, 5 per cent of profit 
receipts from the monopolistic activity for small a nd medium-sized businesses, and 10 per cent of 
profit receipts from the monopolistic activity for othe r businesses.  The Criminal Code (Article 196) 
provided for criminal liability for actions causing severe damage, including fines of 500 to 1,000 MCIs, or up to two years of correctional labour, custodial restraint, or imprisonment.  
For repeated offences, or for actions committed by (organised) groups or officials, the sanctions 
consisted of fines in the amount of 1,000 to 2,000 MC Is, or the equivalent of five to seven months' 
salary or other income of the convicted person, or  imprisonment for up to five years that could be 
accompanied by deprivation of the right to hold speci fic posts or engage in certain activities for up to 
three years, and property expropriation.  Offences co mmitted with the use of force or the threat to use 
force or which could lead to damage, or threat of damage of third party's pr operty, were punishable by 
three to seven years of imprisonment that c ould be accompanied by property expr opriation. 
145. The representative of Kazakhstan added that Chapters 9, 10 and 11 of the Law defined 
responsibilities for violation of the anti-monopoly legi slation and established procedures for adoption, 
appeal, and execution of instructions and decisions taken by the Antimonopoly Agency.  
The Antimonopoly Agency had the right to review administrative violations regarding competition 
protection and restriction of monopolistic activity, impose administrative sanctions provided in the 
Code on Administrative violations, and appeal to th e courts for enforcement of its instructions and 
decisions.  The Law did not provide for introduction of fixed prices by the Government in case of 
repeated abuses by market dominating entity of their monopolistic positions.  In a case in which a 
                                                      
4 Monthly Calculated Index - index used in Kazakhstan for the purp oses of calculation of pensions and 
other social allowances as well as for the application of  penalties, calculation of taxes and other payments to the 
budget - annually approved by the Law "On Republican Budget".   
 WT/ACC/SPEC/KAZ/9/Rev.5 
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  market participant that had a dominant or monopol istic position twice within one calendar year and 
violated the provisions of the Law on (i) "anti- competitive agreements"; (ii) "anti-competitive 
coordinated actions"; and (iii) abuse of dominan t or monopolistic position; and continued taking 
actions that restrained competition, the Antimonopol y Agency had the right to appeal to the court 
seeking the splitting of the market participant into sev eral juridical persons or the detachment of one 
or several juridical persons from the market partic ipant.  The instructions and decisions of the 
Antimonopoly Agency could be appealed in accord ance with the legislation of the Republic of 
Kazakhstan.  Instructions of the territorial bodies of the Antimonopoly Agency could be appealed to 
the Agency or directly to the courts within th ree months of the date of handling to the entity 
concerned.   
III. FRAMEWORK FOR MAKING AND ENFORCING POLICIES - Powers of Executive, Legislative and Judicial Branches of Government 
146. The representative of Kazakhstan stated that th e Republic of Kazakhstan was a unitary State 
with a Presidential form of Government.  Power was divided among the legislative, executive, and 
judicial branches.  The President ensured the c oordinated functioning of all branches of power.  
The Parliament of the Republic of Kazakhstan was the highest representative body and performed 
legislative functions.  The Government exercised  executive power, headed the executive bodies and 
provided guidance to them.  Judicial power was exer cised through civil, criminal and other statutory 
forms of judicial proceedings by the Suprem e Court, local courts  and other courts.  
147. The President was elected for five year terms on the basis of universal, equal and direct 
suffrage by secret ballot.  The President appointed and could dismiss the members of the Government (including the Prime Minister, the Ministers of Fore ign Affairs, Defence, Internal Affairs and Justice 
and Heads of State Committees), the Heads of diplomatic missions, higher Officers of the Armed Forces, the Chairperson and two members of the Constitutional Council, the Chairperson and 
two members of the Central Election Committee,  the Chairperson and two members of the 
Accounting Committee for Control Over the Implem entation of the Republican Budget, 15 Deputies 
of the Senate, chairpersons and judges of local  and other courts, the Prosecutor General, the 
Chairperson of the National Security Committee, the State Secretary, the Chairperson of the National 
Bank, and Akims. 
148. The President approved laws submitted by the Senate (the upper house of the Parliament) 
within one month, or returned laws with his comme nts to the Parliament for consideration, to be 
reviewed within one month.  If the specified deadline was not met, the President's objection would  WT/ACC/SPEC/KAZ/9/Rev.5 
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  prevail and the law was adopted in the version proposed by the President.  If the Parliament 
overturned the President's objection by a two-thir ds majority vote of each Chamber, the law was 
adopted in the version initially proposed by the Par liament.  In cases where the Parliament failed to 
overturn the President's objections, the law was adopt ed in the version proposed by the President.  
The President could prioritize draft laws for consid eration by the Parliament and could invite the 
Parliament to announce a draft law as urgent, i.e. to be considered within one month of its submission.  
If such a request was not fulfilled, the President c ould issue a decree, which would remain in effect 
until the adoption of the new law by the Parliament.  Laws came into force within ten calendar days 
after the date of their first official publication, unless the laws or the relevant implementation acts had specified different terms for entry in to force.  The Parliament could delegate its legislative powers to 
the President for a period of up to one year, while th e President had the right to dissolve Parliament in 
certain circumstances.  The President could deci de to hold a national referendum, to issue decrees, 
and to issue decrees having the force of a law. 
149. The Parliament was a bicameral legislative bod y, consisting of a lower chamber, called the 
Majilis, and an upper chamber, called the Senate.  The Parliament was responsible for adopting 
constitutional laws, laws, resolutions of the Parlia ment, separate resolutions of the Senate and the 
Majilis, and for passing Constitutional amendments , upon the initiative of the President.  
The Parliament could adopt and amend the State budget, as well as put forward an initiative calling 
for a national referendum.  At separate sessions, the Majilis, and then the Senate, ratified international 
treaties and took decisions on State loans and othe r forms of economic assistance.  The Senate, 
inter alia , had exclusive jurisdiction, at the initiative of  the President, to elect and discharge the 
Chairperson and Justices of the Supreme Court.  The Majilis, inter alia , had exclusive jurisdiction to 
accept draft laws for consideration and to announce regular Presidential elections.   
150. The Government was organised and chaired by the Prime Minister.  The Government was 
accountable to the President and to the Parliament .  The Government submitted draft laws to the 
Majilis, and was responsible for their implementa tion when enacted.  By-laws in the form of 
resolutions and directives could be issued by the Government.  By-laws of the Government, as well as 
the acts of municipal chief executives could be annulled by the President.  The mandate of the 
Government expired with that of the President , unless specifically terminated by the President. 
151. The representative of Kazakhstan noted that the Government was responsible for directing the 
national socio-economic policy.  Kazakhstan's soci o-economic and trade policy were developed and 
coordinated by the Ministry of Economic Developm ent and Trade.  The Ministry of Industry and WT/ACC/SPEC/KAZ/9/Rev.5 
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  New Technologies was the principal body responsible for development of industrial and investment 
policy.   
152. The representative of Kazakhstan noted that th e governmental authority in Kazakhstan was 
divided between central and regional (local) govern ments.  Local governmental power was divided 
between representative bodies called Maslikhats and executive bodies called Akimats.  Akimats were 
local executive bodies.  These were headed by Ak ims - representatives of the President and the 
Government - who (i) administered the local executive bodies; (ii) ensured the implementation of 
State policy on the relevant territory; and (iii) ensu red the coordinated functioning of all territorial 
branches of the central State bodies.  Akims also fulfilled the functions of a local public 
administration and were responsible for the social  and economic development of the administered 
territory.  She further noted that local governments had (i) partial autonomy to regulate region-specific 
economic relations; (ii) a regional (local) administrati ve system; (iii) authority to make provisions for 
the development of business activities; (iv) the right to conclude concession contracts; 
(v) the authority to monitor the local budget; and (vi)  the obligation to coordina te foreign trade-related 
issues.  
153. Referring to item (vi) of the preceding paragr aph, some Members asked the representative of 
Kazakhstan to explain if local administration bod ies had to consult with the Government when 
initiating foreign-trade related projects and if they had an obligation to perform foreign-trade activity 
on behalf of the Government.  The representative of Kazakhstan replied that, in accordance with 
Article 61 of the Constitution, only the President , as well as members of the Parliament and 
Government of the Republic of Kazakhstan had the right to initiate legislation, and local 
administrative bodies did not have the right to in itiate legislation related to foreign trade.  
Local administrative bodies had the right to submit their proposals on the improvement of legislation to the Government, which in turn had the right to initiate the drafting of a regulatory legal act on the 
basis of the submitted proposals.  Local admini strative bodies were not authorised to perform 
foreign-trade activity on behalf of the Government .  However, they had to adhere to the national 
foreign, internal, financial and investment polici es, determined by the State (Government, President 
and Parliament).  
154. Asked to explain the relationship between lo cal (sub-central) authorities and the central 
Government in the implementation of WTO provi sions, the representative of Kazakhstan said that, 
according to Article 4 of the Law "On Local Govern ment in the Republic of Kazakhstan", Maslikhats 
and Akimats did not have the right to adopt d ecisions inconsistent with national policy or 
Kazakhstan's international commitments, as set-out in ratified international agre ements.  In particular,  WT/ACC/SPEC/KAZ/9/Rev.5 
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  sub-central authorities could not independently im pose measures aimed at hindering the free exchange 
of goods and services within the country, such  as imposing taxes and issuing regulations.  
Decisions of Akims or Maslikhats, which deroga ted from Kazakhstan's commitments ensuing from 
international agreements (including WTO commitm ents), could be annulled by the President, the 
Government, the Akim, as well as through court pro cedures.  In addition, the Prosecutor General's 
Office exercised constant supervision over the pr ecise and uniform application of laws and other 
legislative acts. 
155. Judicial power was exercised by means of civil, criminal, and other legislation, within the 
framework of a three-tier unitary court system.  The Supreme Court was the supreme body for civil, 
criminal and other cases.  It exercised supervisor y powers over the conduct of general jurisdiction 
courts within a statutory framework, and provided clarifications on issues relating to court practice.  
The Supreme Court could also act as a nisi prius  court (first instance court) whose decisions came into 
legal force from the date of their adoption.  Oblast and rayon (district) courts  were courts of first 
instance and proceedings, conducted in these courts, took place within two months upon receipt of the 
claim.  This period could vary, however,  depending on the category of civil case.  
Questions challenging the constitutio nality of laws or by-laws were reviewed by the Constitutional 
Council. 
156. She further explained that the Code "On Admi nistrative Violations" of 30 January 2001 was 
aimed at preventing administrative violations, wh ile protecting the rights, freedoms and lawful 
interests of persons, citizens and organizations.  The Code addressed issues concerning the sanitary 
and epidemiological welfare and health of the popul ation, the environment, public morals, property, 
public order and safety, and the established procedur e for exercising State powers.  A hearing with a 
judge or an authorised body usually took place within 15 days (with a possible one month extension).  A request to reconsider the rulings of a judge or an  authorised body could be made within one year 
from the date the court decision entered into force;  the submission of such a request suspended the 
ruling's execution.  The Prosecutor-General or his de puties could ask a board of the Supreme Court to 
verify the legality and legal grounds of a decisi on on administrative violations, which had already 
taken legal effect.  The Supreme Court could recons ider previous rulings made by Oblast and Rayon 
(district) courts. 
157. Some Members asked whether, following accession, the WTO Agreement would have 
priority over Kazakhstan's national legislation and further sought a d escription of how, in legal terms, 
would WTO rules and commitments be ratified.  In  response, the representative of Kazakhstan stated 
that Article 4, paragraph 3 of the Constitution stip ulated that international agreements ratified by WT/ACC/SPEC/KAZ/9/Rev.5 
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  Kazakhstan, had priority over nationa l legislation and this provision al so applied to the terms of the 
WTO accession accepted by Kazakhstan.  Ratified inte rnational agreements were applied directly, 
except in cases when a law had to be adopted before an internationa l agreement became applicable.  
Asked to confirm that Kazakhstan needed to adopt a law domestically in order to make 
WTO Agreements applicable, the representative of Kaza khstan replied that a law had to be adopted in 
cases, where (i) the current legislation did not comp ly with WTO Agreements and had to be amended 
to comply with the WTO Agreements; or (ii) i ssues contained in the WTO Agreements were not 
addressed in existing legislation.  Kazakhstan wo uld ensure compliance of its legislation with 
commitments undertaken in accordance with the Prot ocol of Accession of the Republic of Kazakhstan 
to the WTO.  She further stat ed that in cases were obligations ensuing from WTO accession 
contradicted the provisions of other intern ational agreements, Kaza khstan would apply the 
Vienna Convention "On International Treaty Law" of  1969, which stated that a preceding agreement 
applied only to the extent its provisions complied w ith the provisions of a subsequent agreement.  
Thus, the WTO Agreements would have a priority over international agreemen ts concluded earlier.  
She also stressed that no contradictions were exp ected to arise between WTO Membership obligations 
and Kazakhstan's intern ational agreements. 
158. The representative of Kazakhstan confirmed that the provisions of the WTO Agreement 
would be applied uniformly throughout the territo ry of the Republic of Kazakhstan, including in 
regions engaging in frontier traffi c, special economic zones and othe r areas where special regimes for 
tariffs, taxes and regulations coul d be established, except as otherwise provided in the Protocol of 
Accession of the Republic of Kazakhstan to the WTO.  She added that, in order to ensure compliance 
with provisions of the WTO Agreement any individual or entity could bring to the attention of the 
authorities of the Government of the Republic of Kazakhstan or competent Customs Union body 
cases of non-application or non-uniform applicatio n of provisions of the WTO Agreement in the 
Republic of Kazakhstan.  Such cases would be re ferred promptly to the responsible authorities 
without requiring the affected party to petition through the courts, and wh en non-application or 
non-uniform application actually existed, the aut horities of the Government of the Republic of 
Kazakhstan or a competent Customs Union body w ould act promptly to address the situation, 
consistent with the laws and international obligati ons of the Republic of Kazakhstan.  The individual 
or entity notifying the au thorities of the Government of the Republic of Kazakhstan or a competent 
Customs Union body would be informed promptly in writing of any decision and action taken.  
The Working Party took no te of these commitments. 
159. The representative of the Republic of Kazakhstan al so confirmed that with respect to matters 
subject to the WTO Agreement, Kazakhstan's aut horities would provide the right for independent  WT/ACC/SPEC/KAZ/9/Rev.5 
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  review in conformity with WTO obligations, including but not restricted to, Article X:3(b) of 
the GATT 1994, and relevant provisions of the WTO Agreement on Trade-Related Aspects of 
Intellectual Property Rights (TRIPS) and the Genera l Agreement on Trade in Services.  The Working 
Party took note of these commitments. 
- Framework of the Customs Union among the Republic of Kazakhstan, the Russian 
Federation and the Republic of Belarus 
 (a) Legal Framework Establishing the Customs Union 
160. The representative of Kazakhstan informed  Members that in 2007, the Republic of 
Kazakhstan (Kazakhstan), the Russian Federation and the Republic of Belarus (Belarus), had 
concluded the "Treaty on Establishment of the Common Customs Territory and the Formation of the Customs Union" of 6 October 2007 (hereinafter:  "Treaty on the Formation of the CU).  With the 
objective to form a Customs Union, Kazakhstan, th e Russian Federation and Belarus had concluded a 
number of international treaties and pursuant to the "Protocol on Rules on Entry into Force of 
International Treaties Aimed to Form the Legal Fr amework of the Customs Union, Withdrawal and 
Accession to Them" of 6 October 2007 (hereinafter :  Protocol of 6 October 2007), the EurAsEC 
Interstate Council (the Supreme Body of the Cust oms Union) determined the list of international 
agreements constituting the legal basis of the Cust oms Union within the EurAsEC.  This list of 
international agreements was set-out in Interstate  Council Decision No. 14 of 27 November 2009, and 
these agreements and others subsequently agreed by  Kazakhstan, the Russian Federation and Belarus, 
through the end of 2009,  constituted the legal basis for a Customs Union, and formed a single 
undertaking, i.e., withdrawal from any of these agreem ents automatically resulted in withdrawal from 
all of these agreements.  The representative of Kazak hstan explained that these Agreements laid out a 
framework for progressively increasing economic cooperation among entities of the CU Parties, 
starting with plans for the unification of foreign trade, customs policies, and trade remedies; and 
initiating cooperation between the financial and banking systems;  cooperation in social and 
humanitarian areas; and cooperation in the field of le gal regulation.  Additiona l agreements could be 
added to the single undertaking upon decision of the Interstate Council for the current list of 
agreements constituting a single undertaking).  On 27 November 2009, the EurAsEC Interstate 
Council had approved the Custom Union's Common External Tariff (CET) as well as the Treaty on 
the Customs Union Customs Code.  On 1 January  2010, a Customs Union between Kazakhstan, the 
Russian Federation and Belarus (CU) had become  operational.  The CET and a number of basic 
agreements and protocols on tariff and non-tari ff regulation had also come into force on 
1 January 2010.  The CU Customs Code had entered into force in Kazakhstan and the WT/ACC/SPEC/KAZ/9/Rev.5 
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  Russian Federation on 1 July 2010 and for Belarus on 6 July 2010.  She noted that the CU Parties 
were still engaged in concluding new treaties and agreements with in the framework of the CU 
(hereinafter:  CU Treaties or CU Agreements) and were implementing them through an ongoing 
process of regional integration. 
161. The representative of Kazakhstan explained that the Treaty on the Formation of the CU 
required CU Parties to establish unified regulation of foreign trade activities in line with their 
obligations arising from CU Treaties and through ha rmonization of standards and rules envisaged by 
bilateral agreements on the unified regulation of fo reign trade activities.  The Treaty on the Formation 
of a Customs Union also specified that the CU Partie s' had to unify regulation of foreign trade activity 
and coordinate decision making process in order to  simultaneously introduce changes or amendments 
to rules of regulations, which were to include the following areas: 
- tariffs on foreign trade; 
- non-tariff measures in trade with third countries; 
- unification of customs regulations and customs procedures; and 
- establishment of a unified trade regime with third countries. 
 This Treaty and other international agreements forming the legal basis of the CU established 
the principles and timing for achieving the objective of unified regulation of foreign trade activities. 
 (b) Customs Union Structure and Competency in the Area of Trade 
162. The representative of Kazakhstan explained that  the following bodies were responsible for the 
implementation of the CU Agreements and further development of the CU: 
- the Supreme Eurasian Economic Council; 
- the Eurasian Economic Commission; and - the EurAsEC Court. 
 (c) The Supreme Eurasian Economic Council  
163. The representative of Kazakhstan explained th at the Supreme Eurasian Economic Council 
was the supreme Body of the CU, which pursuan t to the Agreement dated of 18 November 2011, 
exercised the powers of the Interstate Council of  the Eurasian Economic Community (EurAsEC) and 
performed the following functions: 
- defined the strategy and objectives of forma tion and further development of the Customs 
Union and took decisions on its realization; 
- took decisions on issues of common interest to CU Parties  and the Eu rAsEC member-states; 
- defined the list of international treaties comprising the legal framework of the CU; 
- took decisions on entry into force of the CU ag reements forming the legal basis of the CU;    WT/ACC/SPEC/KAZ/9/Rev.5 
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  - took decisions on issues related to integration of the customs territories of the EurAsEC 
member-states into a single customs territory in  accordance with Article 2 of the Treaty on the 
Formation of the CU; 
- approved the structure of the Eurasian Economic Commission; - appointed the Chairman of the Eurasian Economic Commission; 
- approved the rules on procedures of the Eurasian Economic Commission; 
- upon request of one of the CU Parties, rec onsidered decisions of the Eurasian Economic 
Commission where one of the CU Parties objected to the decision; 
- reconsidered decisions of the Eurasian Econom ic Commission at the request of one or more 
CU Parties; 
- considered, upon request, proposals of the Eu rasian Economic Commission which failed to 
collect the number of votes necessary to adopt them; 
- nominated candidates to the Court of the EurAsEC for the hearing of the cases concerning 
CU issues to the Inter-Parliamentary Assembly of the EurAsEC;  
- gave recommendations to and requested inform ation from the Inter-Parliamentarian Assembly 
of the EurAsEC and the Court of the EurAsEC on CU issues. 
164. The Supreme Eurasian Economic Council had to be held at the level of Heads of State and 
Heads of Government.  Meetings of the Council of H eads of State had to be held at least once a year, 
and meetings of the Council of Heads of Governme nt had to be held at least twice a year.  
The Supreme Eurasian Economic Council also had the authority to define the list of international 
treaties that comprised the legal basis of the CU.  The representative of Kazakhstan explained that the 
Interstate Council of the EurAsEC  (at present,  the Supreme Eurasian Economic Council) had 
determined the list of international treaties compri sing the legal basis of the CU, which consisted of 
two parts:  Part 1 - international treaties effective within the framework of the EurAsEC; and Part 2 - 
international treaties aimed at the completion of the formation of the legal basis of the CU.  
The second list constituted the single undertaking of each  CU Party.  She noted that neither of these 
lists was exhaustive and that agreements could be added to both of these lists.  There were no special 
criteria for identifying the treaties to be included in these lists.   
 (d) The Eurasian Economic Commission 
165. The Eurasian Economic Commission (hereinaft er – the Commission) was a permanent, 
supranational, regulatory body of the Cust oms Union and the Single Economic Space.  
The Commission was established on the basis of the Treaty on Eurasian Economic Commission of 
18 November 2011 and replaced the Custom Union Commission. 
166. The Commission carried out its activities within the competences stipulated by the Treaty on 
the Eurasian Economic Commission, international tr eaties that formed the legal framework of the 
Customs Union and the Single Economic Space and resolutions of the Supreme Eurasian Economic 
Council in the following areas: WT/ACC/SPEC/KAZ/9/Rev.5 
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  - customs tariff and non-tariff regulation; 
- customs administration; - technical regulation; - sanitary, veterinary and phytosanitary measures; - payment and allocation of import customs duties; 
- establishment of trade regim es with the third countries; 
- statistics of trade with third count ries and between CU member states; 
- macroeconomic policies; - competition policy; - industrial and agricultural subsidies; 
- energy policy; 
- natural monopolies; - state and (or) municipal procurement; - mutual trade in services and investments; - transport and transportation; 
- currency policy; 
- safety and protection of intellectual activity and means of individualization of goods, works 
and services; 
- labour migration; - financial markets (banking, insurance, fo reign exchange market, stock market); and 
- other spheres if stipulated by the respective CU legal acts. 
167. The Commission consisted of the Council and the Collegium.  The Council consisted of one 
representative from each CU Party at the level of Deputy Prime Minister.  The Council took decisions 
by consensus and had the authority to cancel or  revise any decisions made by the Collegium.  
The Collegium of the Commission consisted of  9 members, including 3 members from each 
CU Party.  The Collegium took decisions by qualifie d majority voting.  The competences of Council 
and Collegium were approved by the Treaty on Eu rasian Economic Commission and the Regulation 
of Eurasian Economic Commission. 
 (e) The Council of the Commission 
168. Council of the Commission carried out overall management on the Commission activity, and 
performed the following functions: 
-  submitted drafts of international treaties si gned by the Commission to the Supreme Eurasian 
Economic Council for approval;  
 -  organised the work aimed at enhancing the regulatory framework of the Customs Union and 
the Single Economic Space; 
-  submitted proposals on main directions of the integration process within the Customs Union 
and the Single Economic Space to the Suprem e Eurasian Economic Council for approval; 
-  reviewed revocation or amendments to the Co mmission's decisions taken by the Collegium of 
t h e  C o m m i s s i o n ;          
-  reviewed  issues in respect of monitoring and controlling implementation of international 
treaties that constitutes the legal framework of the Customs Union and the Single Economic 
Space; 
-  performed functions on organizati on of the Commission's activity; and 
-  provided instructions to the Collegium of Commission.  WT/ACC/SPEC/KAZ/9/Rev.5 
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   (f) The Collegium of the Commission 
169. The Collegium of the Commission was an execu tive body of the Commission that elaborated 
proposals aimed at enhancing integration within th e Customs Union and the Single Economic Space.  
The Collegium of the Commission provided implemen tation of the following functions and powers:  
- elaborated proposals on further integration within the Customs Union and the 
Single Economic Space, including development and implementation of main directions of the 
integration; 
- implemented decisions taken by the Suprem e Eurasian Economic Council, and decisions 
taken by the Council of the Commission; 
- ensured monitoring and control on implementa tion of international treaties constituting the 
legal basis of the Customs Union and the Single Economic Space; 
- annually reported to the Council of the Commissi on on implementation of the main directions 
of the integration process; 
- assisted Parties in resolving disputes within the Customs Union and the Single Economic 
Space before appealing to the Court of the Eurasian Economic Community; 
- represented Commission's interests at court in stances, including the Court of the Eurasian 
Economic Community; 
- interacted with  public authorities of  the CU Parties within its competence; 
- developed drafts of internati onal agreements and decisions of  the Commission, taken by the 
Council of the Commission, as well as other doc uments, necessary for performing functions 
of the Commission; 
- established consultative bodies within  the Collegium of the Commission; 
- ensured organization of meetings of the Collegium and the Supreme Eurasian Economic 
Council; and 
-  performed functions to organise Commission's activity. 
 
170. A Member asked whether the Eurasian Economic  Commission had the authority to negotiate 
international agreements and if so, what is the le gal person signing and being the contact partner for 
such agreements. The representative of Kazakhstan re plied that in accordance with the Treaty on the 
Eurasian Economic Commission, the Supreme Eura sian Economic Council had the right to authorise 
the Commission to conduct negotiations and sign in ternational agreements. The decision on granting 
such mandates was to be taken on case-by-case basis. When a mandate was granted to the 
Commission, the Council empowered the Collegium to negotiate international agreements within its 
competence, and vested the right to sign internationa l agreements to the Chairman of the Collegium.  
 (g) Decision Making within the Customs Union Bodies  
171.  In accordance with Article 5 of the Treat y on the Eurasian Economic Commission of 
18 November 2011, the Commission within its authority took decisions mandatory for implementation by the Parties. Decisions of the Commission were included in the legal framework of 
the Customs Union and the Single Economic Space, and were directly applicable in the territories of WT/ACC/SPEC/KAZ/9/Rev.5 
Page 56  
 
  the CU Parties. The Council of the Commission and the Collegium of the Commission adopted 
decisions and recommendations of the Commission within their powers. The CU Parties ensured 
implementation of adopted decisions by the Commission. 
172.  In accordance with Article 13 of the Treaty on the Eurasian Economic Commission, any 
CU Party or Member of the Council had the right to  make a proposal to the Collegium on repealing or 
amending the decision within 10 calendar days from th e date when the decision was adopted by the 
Collegium. 
173. Upon receipt of all required documents from the Collegium of the Commission, the Council 
of the Commission had to make its decision within 10 calendar days. A CU Party that did not agree 
with the adopted decision of the Collegium of th e Commission could send a letter signed by the Head 
of its Government to repeal or amend the decision of the Collegium by the Eurasian Economic 
Supreme Council. This decision could not enter into force before its consideration by the Eurasian 
Economic Supreme Council. 
 (h) The EurAsEC Court 
174. The representative of Kazakhstan informed Memb ers that, on 5 July 2010, the Interstate 
Council of EurAsEC had adopted Resolution No. 502 adopting the Statute of the Court of the 
EurAsEC (hereafter:  EurAsEC Court).  In addition to establishing the EurAsEC Court, the Statute of 
the Court established the Court's competency and pr ocedures to be applied in the context of the 
Customs Union.  She explained that pursuant to Article  13 of the Statute, the Court was authorised to:  
- ensure uniform application of the EurAsEC Treaty and other treaties in force within the 
framework of the EurAsEC, including CU Agre ements and decisions taken by the EurAsEC 
bodies, including the CU bodies; 
- consider disputes of an economic nature, i.e ., non-political, arising between the Parties on the 
implementation of decisions of the bodies of the EurAsEC, and treaty provisions in force in framework of the EurAsEC; and  
- interpret provisions of intern ational treaties in force within the framework of the EurAsEC, 
and the decisions of the EurAsEC bodies. 
 
175. In connection with the formation of the Customs Union, the EurAsEC Court: 
 (a) considered cases on compliance of acts of the bodies of the CU with the international 
 treaties constituting the legal basis of the CU; 
 (b) examined cases on challenging the decisions, actions (inaction) of CU bodies;  (c) interpreted the international treaties that  made up the legal basis of the CU, and the 
  acts adopted by the CU Interstate Council and CU Commission;  
 (d) resolved disputes between the CU Commission and CU Parties, as well as between   CU Parties on fulfilment of their commitm ents, taken within the framework of the 
  Customs Union; and   WT/ACC/SPEC/KAZ/9/Rev.5 
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   (e) considered other disputes, as provided in international agre ements constituting the 
  framework of the EurAsEC and the CU. 
176. The representative of Kazakhstan explained that in  the cases specified in sub-paragraphs (a), 
(b) and (d) above, the Court could not consider th e case, unless the matter had been submitted to the 
CU Commission previously.  However, if the CU Commission did not act on the matter within 
two months, the case could then be referred to the Cour t.  The Court was required to issue its decision 
within 90 calendar days after receipt of the case.  If a case involved a CU Decision, that decision 
continued to operate during the case.  
177. The representative of Kazakhstan highlighted th at the competence of the EurAsEC Court was 
defined solely by the provisions of Article 13 of the Statute of the Court.  The EurAsEC Court did not 
have jurisdiction to opine directly on a Party' s WTO obligations and the Court could not rule on 
compliance with such obligations.  She also noted th at the competence of the Court could be enlarged 
or limited only if it was prescribed directly by an international agreement cons tituting part of the legal 
framework of the CU.  The Treaty "On the Functi oning of the Customs Union in the Framework of 
the Multilateral Trading System" was such a Treaty.  Under this Treaty, from the date of accession of 
any CU Party to the WTO, the provisions of the WTO Agreement, as set-out in its Protocol of Accession, including the commitments undertaken by  that CU Party as part of the terms of its 
accession to the WTO, which related to matters that the Parties had authorised CU bodies to regulate in the framework of the CU, as well as to the legal relationships regulated by the international treaties 
constituting the legal framework of th e CU, became an integral part of  the legal framework of the CU.  
As such, these provisions were part of the single und ertaking and were CU Agre ements that were part 
of the single undertaking for each CU Party.  Since, this Treaty was part of the legal framework of the 
CU, an infringement by a CU Party or a CU body of such rights and obligations under the Treaty to 
the extent that they were a part of the legal frame work of the CU could be challenged by a CU Party, 
or the CU Commission before the EurAsEC Court in a ccordance with the Court's Statute.  In addition, 
economic operators could assert breaches of the pr ovisions of the above mentioned Treaty in the 
EurAsEC Court. 
178. The representative of Kazakhstan noted that th e Statute Establishing the EurAsEC Court also 
authorised the Court to issue advisory opinions on the application of the international treaties of the 
EurAsEC and the CU, as well as decisions of their respective bodies.  Such opinions were issued at 
the request of the Parties, or the bodies of EurAsE C or the CU, or the highest judicial authorities of 
the Parties, and were in the nature of a recommendation. WT/ACC/SPEC/KAZ/9/Rev.5 
Page 58  
 
  179. With regard to who could a pply to have the Court hear a case, the representative of 
Kazakhstan explained that with regard to cases i nvolving the CU, cases could be brought before the 
Court based on an application submitted by: 
- a Party to the Customs Union; 
- bodies of the Customs Union; and - economic operators. 
180. In addition, the representative of Kazakhsta n reported that on 9 December 2010, EurAsEC 
member-states had signed the Treaty on Judicial Recourse to the EurAsEC Court of the Economic 
Operators on Disputes Within the Framework of the CU and Peculiarities of the Judicial Procedure on Them, approved by the Decision of the Intersta te Council of EurAsEC No. 534 of 9 December 2010 
(hereinafter:  Treaty on Judicial Recourse).  This Treaty was being applied provisionally and would 
formally go into effect once three EurAsEC members had ratified it.  Under the Treaty on Judicial 
Recourse, economic operators of CU Parties and of th ird countries were able to bring actions to the 
EurAsEC Court to:  
- challenge the acts of the CU Commission, i.e., decisions of the CU Commission, which were 
binding and affected the rights and lawful inte rests of economic operators in the field of 
entrepreneurial and other economic activities, or the individual provisions of such acts; and  
- challenge the actions (inaction) of the CU Commission.  
181. The grounds to challenge acts of the CU Commission, or their individual provisions, or any 
action (inaction) of the CU Commission were their non-compliance with international treaties 
concluded within the framework of the CU, which r esulted in the violation of the rights and lawful 
interests of economic operators in the field of en trepreneurial and other economic activities, provided 
for by those international treaties.  She further e xplained that the EurAsEC Court would not consider 
applications to bring an action, if the decision of  the Court on a previously considered case regarding 
the same subject and based on the same grounds was in effect.  A decision of the Court could be 
reviewed due to newly-discovered circumstances.  
182. The representative of Kazakhstan further explaine d that, in the Treaty on Judicial Recourse 
the EurAsEC, member-states had created an appeals chamber within the EurAsEC Court.  A party to 
the case had the right to appeal the decision of a pane l of judges to the Appeals Chamber of the Court.  
The Appeals Chamber consisted of judges of th e Court from the CU Parties, which had not 
participated in the panel that had taken the decisi on that was being appealed.  The decision of the 
Appeals Chamber was the final decision in the case and could not be appealed.    WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 59 
 
 
  183. The representative of Kazakhstan stated that, with  regard to disputes of an economic nature 
arising between the Parties on the implementation of decisions of EurAsEC bodies, treaty provisions 
in force in the framework of the EurAsEC, and cases  in connection with the CU, the decisions of the 
Court were binding on the Parties to the dispute.  Th e decision of a panel of judges, if not appealed, 
entered into force 15 days after the date of its pronouncement.  Decisions of the Appeals Chamber 
were effective on the date of pronouncement.  In ac cordance with Article 20.2 of the Statute of the 
Court, its decisions were to be implemented within the time-frame specified by the Court.  If the 
decision of the Court was not implemented within  the time-frame specified by the Court, any 
CU  Party to the case could apply to the Interstate  Council of EurAsEC (Heads of State) for a decision 
on implementation.  In cases involving an economic  operator where the CU Commission failed to 
implement the decision of the EurAsEC Court, the economic operator had the right to file an 
application to the Court on introduction of measure s on the execution of said decision.  The Court was 
obliged, within 15 days from receipt of the appli cation from the economic operator, to address the 
Interstate Council on the level of H eads of Governments with a request to take a decision on the issue. 
184. The representative of Kazakhstan noted that Ar ticle 3 of the Treaty on Judicial Recourse 
established a procedure under which the highest judicial authority of a CU Party could apply to the 
EurAsEC Court for an opinion regarding the impl ementation of international treaties concluded 
within the framework of the CU and the acts of the CU Commission affecting the rights and lawful 
interests of economic operators, if these issues signifi cantly affected in substance the consideration of 
the case.  The national judicial authorities were require d to apply for an opinion, if the decision of the 
national court could not be appeal ed, and provided that the issues on which an opinion was requested 
significantly affected in substance the considera tion of the case, and the Court had not previously 
delivered opinions on similar issues. Under the exis ting regulation of the CU, the economic operators 
or WTO Members did not have a right to request th at the EurAsEC Court issue an interpretation of 
CU Agreements and CU Commission acts, including on their compatibility with the 
WTO commitments of Kazakhstan.   
 (i) Transparency 
185. The representative of Kazakhstan explained that  proposals for the introduction, amendment, 
or elimination of a CU measure were prepared by  the interested CU Party in accordance with its 
national legislation.  This CU Party consulted with  interested stakeholders on the proposal as provided 
for in its applicable national legislation.  She al so informed Members that such proposals by another 
CU Party, once submitted to Kazakhstan for considera tion, would be promptly made subject to public 
consultations in the same way as proposals prepared by Kazakhstan.  In accordance with Article 12 of WT/ACC/SPEC/KAZ/9/Rev.5 
Page 60  
 
  the Agreement on Introduction and Implementation of Measures Concerning Trade in Goods in the 
Common Customs Territory in Respect of Third Countr ies of 9 June 2009, organi zations or individual 
entrepreneurs of a CU Party might also provide their comments within the procedure of the 
development of draft CU Decision on Introduction, Implementation, and Abo lishment of Non-Tariff 
Measure, Concerning Trade in Goods with Thir d Countries.  Furthermore, in cases when an 
international Treaty of a CU Party with a third c ountry provided for consulta tions, organizations and 
entrepreneurs of such a country could present their vi ews to that CU Party with regard to the proposal 
consistent with the procedure stipulated by the pr ovisions of the relevant international Treaty.   
186. The representative of Kazakhstan explained that the date when a Decision of the 
CU Commission was published on the CU website was th e basis for determining the date of entry into 
force of that decision.  Specifically, Decisions of the CU Commission, which were obligatory, rather 
than recommendations, entered into force not earlier  than 30 days after the date of publication on the 
CU website.  She explained that, additionally, CU  Parties were to ensure the publication of all 
CU Commission decisions in their respective dedicated national official journals, as well as in the СU official journal, stating the date of entry into  force of a decision, which was determined based on 
the date of its publication on the CU website.  De cisions of the CU Commission were posted on the 
website www.tsouz.ru within two working days from the date of their adoption.   
187. Members expressed concerns regarding transparen cy, and also noted that it appeared that 
neither CU Agreements, nor CU Commissi on Decisions, including those promulgating 
CU Regulations and other acts, provided WTO Me mbers and interested persons of WTO Members 
with the right to consult with and provide views directly to CU bodies.  This deficiency raised 
concerns about whether CU Agreements and procedures complied with WTO requirements.  
These Members requested that Kazakhstan explain how it intended to implement its commitments under the "Transparency" section of this Repor t in cases where a CU body was responsible for 
proposing or adopting CU legal acts, incl uding CU decisions, or other measures. 
188. With regard to concerns raised by Members about transparency and access to CU bodies, the 
representative of Kazakhstan informed Member s that nothing precluded WTO Members from 
providing comments directly to the CU Commission and other CU bodies.  She noted that Kazakhstan 
invited views from Members on proposals that it was presenting to the CU Commission and other 
CU bodies.  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 61 
 
 
   (j) Implementation of WTO Commitments under the CU Regime 
189. The representative of Kazakhstan explained th at the CU Parties had concluded a Treaty 
"On the Functioning of the Customs Union in the Framework of the Multilateral Trading System" of 
19 May 2011 (hereinafter:  "Treaty on the Multilate ral System").  This interstate CU Treaty had 
entered into force in accordance w ith the provisions of the Protocol on the Rules of Entry into Force 
of International Treaties Comprising the Legal Basis of the Customs Union.  According to the Treaty 
on the Multilateral System, from the date of accession of any CU Party to the WTO, the provisions of 
the WTO Agreement, as set-out in its Protocol of Accession, including the commitments undertaken 
by that CU Party as part of the terms of its accessi on to the WTO, which related to matters that the 
Parties had authorised CU bodies to regulate in th e framework of the CU, as  well as to the legal 
relationships regulated by the international tr eaties constituting the legal framework of the CU, 
became an integral part of the legal framework of the CU.  As such, these provisions were part of the 
single undertaking and were CU Agreements that  were part of the single undertaking for each 
CU Party.  Under this Treaty, CU Parties were ob ligated when making an international treaty in the 
framework of the CU to ensure that the CU Agre ement was consistent with the WTO commitments of 
each CU Party.  Similarly, when CU bodies adopted  and applied CU acts, those acts had to comply 
with those commitments.  The representative of K azakhstan further explained that the rights and 
obligations of the Parties resulting from the WTO Agreem ent, as they were set-out in the Protocol of 
Accession of each Party, including the commitments unde rtaken by each Party as part of the terms of 
its accession to the WTO and that became a part of  the legal framework of  the CU could not be 
subject to abrogation or limitation by decision of CU bodies, including the EurAsEC Court or by an international treaty of the Parties.  When another CU Party became a WTO Member, the rights and obligations of that Party under the WTO Agreement also became an integral part of the legal 
framework of the CU.  She explained that WT O provisions which regulated the creation and 
functioning of customs unions also applied.  She noted that a CU Party that was not a WTO Member 
could deviate from provisions of the WTO Agreement in certain cases.  When that Party became a WTO Member, however, any deviation from the WTO Agreement would be allowed only as 
specifically provided for in the terms of accession to the WTO of that Party.  Finally, the CU Parties 
were required to adopt measures to adjust the CU  legal framework and decisions of CU bodies to 
comply with the WTO Agreement as set-out in the Protocol of Accession of each Party.  Until those 
measures were adopted, other CU treaties and decisi ons of CU bodies would apply only to the extent 
that they complied with the WTO Agreement.  Thus , the rights and obligations of a CU Party under 
the WTO Agreement would override prior and fu ture CU Agreements and Decisions of the 
CU bodies.  WT/ACC/SPEC/KAZ/9/Rev.5 
Page 62  
 
  190. The representative of Kazakhstan explained th at the Treaty on the Multilateral System was a 
CU Treaty and part of the domestic legal framework of  each CU Party.  As such, the national courts 
would apply the provisions of the Treaty.  She al so confirmed that the Treaty on the Multilateral 
System, established obligations on CU Parties a nd CU bodies regarding the commitments undertaken 
by each Party as part of the terms of its accession to the WTO and that became part of the legal framework of the Customs Union.  Thus, an infr ingement of such rights and obligations by a 
CU Party or a CU body could be challenged by a CU Party, or CU Commission before the EurAsEC 
Court.  In addition, economic operators could assert breaches of the provisions of the Treaty on the Multilateral System in the EurAsEC Court, as provided  for in Article 13 of the Statute of the Court 
and in the Treaty on Judicial Recourse.  
- Government Entities Responsible for Making and Implementing Policies Affecting 
Foreign Trade; Right of Appeal 
191. The representative of Kazakhstan informed Members that the EurAsEC Court and the 
national judicial system of the Republic of Kaza khstan were independent.  The Treaty on Judicial 
Recourse and the Statute of the Court provided that the highest judicial authority of the Republic of 
Kazakhstan was authorised to apply to the EurAsEC Court for an opinion on interpretation of certain 
international treaties.  The EurAsEC Court, howev er, did not serve as an Appeals Court from the 
national judicial system.  The representative of K azakhstan noted that, in accordance with the Statute 
of the EurAsEC Court, the national Supreme Court of a CU Party could ask the EurAsEC Court to 
provide an advisory opinion in respect of implemen tation of CU legal acts.  Subsequently, the national 
Supreme Court could reflect this opinion in a No rmative Resolution, which would be taken into 
account by all lower national courts. 
192. The representative of Kazakhstan stated that the Decision of the Interstate Council of 
EurAsEC at the level of Heads of State No. 16 of 27 November 2009 had es tablished the Experts 
Council of the Supreme Body of the CU and had al so adopted regulations on the operation of the 
Experts Council.  The Interstate Council Deci sion No. 69 of 9 December 2010 had appointed the 
members of the Experts Council.  Economic operato rs could apply to the Experts Council for an 
opinion on whether a CU Commission Decision complied with an international treaty that was part of 
the legal framework of the CU.  If the Expert s Council accepted an application, a Conciliation 
Commission was formed to examine the issue and to provide an opinion to the CU Commission on 
whether the CU Commission Decision conformed with the legal basis of the CU and, if the CU Decision did not conform, recommendations on revising the CU Decision.  The CU Commission  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 63 
 
 
  was required to inform the Interstate Council (Board  of Heads of Government) of the opinion of the 
Experts Council and the results of the consider ation by the CU Commission of that opinion. 
193. Some Members enquired about the administrative and judicial channels for appeal of 
administrative decisions made on WTO-related issu es – namely how importers and exporters could 
appeal (i) customs and other WTO-related de cisions within administrative channels; and 
(ii) administrative rulings to a court or other "i ndependent tribunal" as provided for in Article X of 
the GATT 1994.   
194. The representative of Kazakhstan replied that Kazakhstan applied the Customs Code of the 
Customs Union that had entered into force as of 1 July 2010.  According to Article 9 of the 
CU Customs Code, any person had the right to appe al against decisions made by the customs bodies, 
action (inaction) of the customs bodies and their offi cials.  At the same time, such persons had to 
appeal in accordance with the national legislation of  the country where the customs body or an official 
made a decision.  Thus, in accordance with Article 12 of the Law of Kazakhstan "On Order of Review 
of Physical and Juridical Persons' Requests" physical and juridical persons had the right to appeal against actions (inactions) of the customs offici als and decisions made by the customs bodies to a 
senior official or higher-level body no later than th ree months from the moment a physical or juridical 
person learned about an action or decision made by th e relevant customs body or an official.  In case 
there was no senior official or an appellant did not agree with the decision, an appellant could appeal 
to the court in accordance with the Code of Civil Procedure of Kazakhstan (CCP).  The CCP 
(Article 278) defined the common judicial procedure for appeals, including administrative appeals, as 
well as for special proceedings.  According to Artic le 280 of the CCP, physical and juridical persons 
had the right to appeal to the court within three months from the date it ha d become known that their 
rights, freedoms and interests protected by law, we re abused.  Besides, in both cases, a failure of a 
physical or juridical person to submit an application for appeal within the stated term of three months 
could not constitute a ground for rejecting an app lication.  The reason for failure to submit an 
application within the term of three months had to  be investigated when considering a complaint and 
could be one of the grounds for rejection of the comp laint.  The review of judicial decisions – of 
Rayon (district), Oblast (regional) and other local courts made at first instance – was carried out 
through an appeal/supervision proce dure.  Prior appeal to higher bodies did not constitute a mandatory 
precondition for a direct appeal to the courts.  Irresp ective of whether or not they participated in the 
hearing, the Prosecutor-General, Oblast, Rayon and ot her public prosecutors of equal stature, as well 
as their deputies, had the right to appeal against court judgments which had not yet come into force 
(other than judgments of the Supreme Court).  Par ties to a case, as well as other parties affected by the 
decision, could also appeal against such decisions.  Appeals must be made within one month of the WT/ACC/SPEC/KAZ/9/Rev.5 
Page 64  
 
  date of infringement and were heard no later than one month from the date of receipt of the appeal by 
the court of first instance.  The court of appeal was authorised to make new findings of fact within the 
limits of the claim and investigate new evidence, wh ich, for valid reasons, had not been presented at 
first instance.  Court decisions, rulings, decrees and orders, which had already come into force, could 
be reviewed and appealed within a year, on ground s stipulated in the CCP (e.g. discovery of new 
facts), in line with the judicial supervision procedur e.  Review of decisions made by the supervisory 
board of the Supreme Court, and a second review of  the case by the supervisory board of the Supreme 
Court, were also allowed in certain cases.   
195. As regards appeals and complaints in the sphere of technical regulation (including 
SPS issues), the representative of Kazakhstan explained that, under the CU, there was a common system of technical regulations, including SPS matt ers, and thus the EurAsEC Court had jurisdiction 
over appeals covered by the relevant CU Agr eements, CU Commission Decisions, including those 
promulgating CU Regulations and other CU measures.  With regard to decisions, actions or inaction 
of the authorised bodies of the Republic of Kazakhsta n related to technical regulation, including SPS 
issues, she explained that legal measures were in place to allow appeals to be made via the 
independent judicial system against any decisions  of the relevant authorities of the Republic of 
Kazakhstan and to ensure corrective action was take n, in accordance with decisions by the Court, 
when a complaint was justified. 
IV.  POLICIES AFFECTING TRADE IN GOODS - Registration Requirements for Import and Export Operations 
196. The representative of Kazakhstan said that the ri ght of all domestic and foreign natural and 
juridical persons to carry out foreign trade activity in Kazakhstan, and any exceptions or restrictions 
upon those rights, were stipulated in Customs Union (CU) Agreements, CU Commission Decisions, other CU legal acts and national legislation.  In ge neral terms, Article 2 of Civil Code of Kazakhstan 
No. 269-XIII of 27 December 1994 provided that goods, service and money moved on a free basis 
within the territory of Kazakhstan, and the C ode of the Republic of Kazakhstan No. 296-IV 
"On Customs Procedures" of 30 June 2010 (herei nafter: "the Customs Code of Kazakhstan") 
elaborated on that mandate.  She stated that from 1 January 2010, as a result of the formation of the 
Customs Union with the Russian Federation and Be larus, the principal requirements for importing 
goods into and exporting goods from Kazakhstan we re based on the following:  the Agreement 
"On Common Measures of Non-Tariff Regulation in Respect of Third Countries", signed on 25 January 2008 (hereinafter: "the CU Agreem ent on Non-Tariff Regulation"), the Agreement 
"On the Procedure of Introduction and Implementa tion of Measures, Concerning Foreign Trade in  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 65 
 
 
  Goods, on the Common Customs Territory in Respect of Third Countries", signed on 9 June 2009 
(hereinafter:  "the CU Agreement on Measures C oncerning Foreign Trade"), the Agreement "On the 
Rules of Licensing in the Area of Foreign Trade in Goods", signed on 9 June 2009 (hereinafter: 
"the CU Agreement on Licensing"), Decision No. 132 of 27 November 2009 "On a Single Non-Tariff Regulation of the Customs Union of the Republic of Belarus, the Republic of Kazakhstan and the 
Russian Federation" of the CU Commission (herei nafter: "Decision No. 132 of 27 November 2009") 
and Decision of the Collegium of the Eurasian  Economic Commission No. 134 "On Normative Legal 
Acts in the Area of Non-tariff Regulation" of 16 August 2012 (hereinafter: "the Collegium Decision 
No. 134").  The procedure for the importation of sp ecific products, such as ethyl spirit and alcohol 
products, products with cryptographic capabilitie s ("encryption products"), and medicines and 
pharmaceutical ingredients, were set-out in Regulations of the CU Commission approved by 
Decision No. 132 of 27 November 2009 and re-a pproved by the Collegium Decision No. 134.  
Specific sections in this Working Party Repor t relating to the import and export regimes of 
Kazakhstan provided descriptions  of the provisions of these CU Agreements, CU Commission 
Decisions, and other CU legal doc uments, including requirements fo r non-automatic import or export 
licenses and/or automatic licenses (permits).  Th e representative of Kazakhstan explained that, 
pursuant to these CU Agreements, Decisions, and Re gulations, the authorised body of each CU Party 
was responsible for issuing non-automatic import and export licenses and/or automatic licenses 
(permits), as well as activity licenses.   
197. The representative of Kazakhstan explained that only declarants (importers or exporters), or 
their representatives registered for that purpose, c ould perform the customs activities associated with 
the importation or exportation of goods (presen ting customs documents, declaring origin and 
valuation, paying tariffs and taxes, securing re lease of the goods, right of appeal, etc.).  
The requirements and rights of declarants (importe rs/exporters) were regulated by the Agreement on 
the Customs Code of the Customs Union of 27 Nove mber 2009 (hereinafter: "the CU Customs Code") 
and the Customs Code of Kazakhstan.  Pursuant to  Article 284 of the Customs Code of Kazakhstan, 
as well as Article 186 of the CU Customs Code, the declarant had to be a natural or a juridical person of one of the CU Parties who either had a cont ract for importation or exportation (or had had the 
contract concluded on his behalf) or owned the good s being imported or expor ted.  The requirements 
for a person or an entity to register as a juri dical person of Kazakhsta n were provided in Law 
No. 2198 "On State Registration of Juridical Person s and Statistical Record-Keeping Registration of 
Branches and Representative Offices" of 17 April 19 95 (hereinafter: "the Law on State Registration"), 
Law No. 57-III "On Currency Regulating and Currency Co ntrol" of 1 June 2005 (hereinafter:  "the 
Law on Currency Regulation"), Budget Code of  Kazakhstan No. 95-IV of 4 December 2008 
(hereinafter:  "the Budget Code of Kazakhstan") and Code of Kazakhstan No. 99-IV "On Taxes and WT/ACC/SPEC/KAZ/9/Rev.5 
Page 66  
 
  Other Obligatory Payments to the Budget (Tax C ode)" of 10 December 2008 (hereinafter: "the Tax 
Code of Kazakhstan").   
198. A Member raised concerns about the ability of natural and juridical persons located outside 
Kazakhstan to act as a declarant (importer of record) when importing goods into Kazakhstan.  This Member noted, in particular, that Kazakhstan's regime did not appear to permit such natural and 
juridical persons to serve as a declarant (importer of  record) so as to be responsible for clearing all 
customs formalities in connection with their imports .  This Member asked Kazakhstan what steps it 
would take to provide such rights. 
 
199. The representative of Kazakhstan explained that  Articles 186 -194 of the CU Customs Code 
set forth the requirements for persons to import goods into the customs territory of the CU and 
perform all necessary customs procedures, including pa yment of customs duties and charges.  The CU 
Customs Code provided that a foreign natural pers on could act as a declarant of goods for personal 
use without registering as a juridical person of K azakhstan.  In accordance with Article 186 of the 
CU Customs Code, only a juridical person of a CU Party could become a declarant.  Therefore, a subsidiary of a foreign company registered as a juridical person of Kazakhstan could become a 
declarant.   
200. The representative of Kazakhstan explained that re quirements for actual registration of natural 
and juridical persons for commercial activity, incl uding importing and exporting, were strictly a 
matter of the national legislation of each CU Party and this situation was not expected to change.  
She emphasized that the requirement to be register ed in Kazakhstan was necessary to ensure proper 
implementation of customs legislation, including its provisions on conditional release of goods into 
the territory of Kazakhstan and post-entry control th at permitted accelerated customs procedures at the 
entry and destination customs checkpoints.   
201. Concerning registration requirements, the represen tative of Kazakhstan stated that pursuant to 
Article 3 of the Law on State Registration, State re gistration was mandatory for all juridical persons 
established on the territory of Kazakhstan regardless of the purpose and type of their activities.  
Registration was necessary for:  (i) certifying and keeping a record on creation, reorganization and 
liquidation of juridical persons, branches and representative offices; (ii) keeping a single 
State Register of Juridical Persons, and a Register of Branches and Representative Offices; and 
(iii) dissemination of the data on juridical persons , branches and representative offices registered in 
Kazakhstan (other than confidential information a nd commercial secrets) in the order established by 
the national legislation.    WT/ACC/SPEC/KAZ/9/Rev.5 
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  202. Pursuant to Article 9 of the Law on State Regi stration, State registration of small businesses, 
as well as medium and large-scale enterprises opera ting on the basis of a Model Charter, was 
performed within one business day and their re-registration within three business days from the date 
of submission of a complete set of application documents.  State registration (re-registration) of 
medium and large-scale enterprises not operati ng under a Model Charter was performed within 
seven business days from the date of submission of a complete set of application documents.  
According to Article 6 of the Law on State Registra tion , to apply for registration, juridical persons 
had to submit three copies of the following documents :  (i) standard application; (ii) articles of 
incorporation (charter); (iii) proof of payment of the registration fee; (iv) document certifying 
location/address of  its office or its agent's office; an d (v)  for juridical persons established as a result 
of restructuring, the act of transfer, including proof that creditors had been notified about the 
restructuring.  In response to a specific questi on, the representative of Kazakhstan explained that 
pursuant to Article 6 of the Law on State Regist ration, either of the following documents were 
recognised as a document certifying location/address of a juridical person:  a notarised copy of (i) a leasing contract, (ii) a sales contract, or ( iii) other documents confirming the property right.  
If the owner of the leased office was a natural pers on, a notarised document confirming consent of the 
natural person for the use of the office as a place  of location of the juridical person had to be 
presented. 
203. In addition to submitting the documents describ ed above, and unless otherwise provided by 
international treaties, juridical persons of Kazakhstan with foreign participation had to submit:  
(i) a notarised and consularised (legalised) documen t certifying that the applicant was established in 
accordance with the legislation of the foreign c ountry, accompanied by a notarised translation in 
Kazakh and Russian languages; and (ii) a copy of th e identification papers of the person registering 
the company (e.g., passport, identification card, or  residency permit), accompanied by a notarised 
translation in Kazakh and Russian languages.  These  requirements applied in a uniform manner to all 
juridical persons with foreign participation and di d not constitute actual discrimination against them.  
204. Registration could only be refused for lack of compliance of the company's founding 
documents with Kazakhstan's legislation and breaching the legal rules on the establishment of 
juridical persons.  The basis for refusal of registra tion (or re-registration) was provided in Article 11 
of the Law on State Registration.  Refusals were communicated in writing within 10 working days, with a reference to the underlying reasons, a nd could be appealed to the courts.   
205. Pursuant to the Law No. 537 "On Amendments a nd Addenda to Legal Acts  of the Republic of 
Kazakhstan on State Registration of Juridical Pe rsons" of 18 March 2004, juridical persons, their WT/ACC/SPEC/KAZ/9/Rev.5 
Page 68  
 
  branches and representative offices, obtained all certi ficates from the justice authorities on the basis of 
the "one-stop-shop" principle.  These certificates included a State registration certificate, a taxpayer 
registration certificate and a statistical certificate of registration in the State Statistical Register.  
Registration certificates were issued for an unlimite d period and a single registration was valid on the 
entire territory of Kazakhstan.  A registration certif icate would be replaced only at re-registration or 
when there had been a change in location.  A ta ble summarising the requirements for registration of 
juridical persons, including the duration of the procedure and applicable fees, was provided in 
Annex 5(a). 
206. Some Members of the Working Party rai sed concerns about the requirement for 
re-registration and duplicate registration, si nce this requirement would amount to an ad valorem  fee 
that appeared to place an extra burden on fo reign businesses/entities.  These Members of the 
Working Party asked Kazakhstan to confirm that it would bring its registration fees into conformity 
with the requirements of Article VIII of the GATT 1994 prior to WTO accession, given that commercial registration was a requirement to import or to export goods other than for personal use in 
Kazakhstan.  In response, the representative of Kazakhstan said that, pursuant to the Methodology for 
Calculation of Fees and Fees for State Registrati on of Juridical Persons (approved by Order of the 
Ministry of Economy and Budget Planning No. 135 of  28 October 2005) registration fees for juridical 
persons, including small businesses, reflected the cost  of services rendered.  The same criteria were 
applied to the calculation of fees for activity licen ces necessary for importation or for exportation.  
Fees for State registration of juridical persons were calculated based on the Monthly Calculated 
Indices (hereinafter:  "MCI") defined by the Tax Code  of Kazakhstan.  The registration fee for small 
businesses was set at 2 MCI (approximately US$22 in 2012); the rate for other juridical persons was 
6.5 MCI (approximately US$71 in 2012).  This difference was caused by the different level of 
costs/resources involved.  Less time and resources were required for the assessment of a registration 
for small businesses due to the lesser number of do cuments required for the registration of small 
businesses.  Therefore, the cost of service rendered w as less than for the registration of other juridical 
persons.  All registration fees were applied un iformly on the territory of Kazakhstan.  
The methodology for the calculation of fees is provided in Annex 5(b).   
207. A Member noted the substantial difference betwee n the time required for registration of small 
businesses and other juridical persons and encouraged Kazakhstan to implement further reform so that 
the turnaround time for registration applications wa s equal for all business entities.  In response, the 
representative of Kazakhstan said that simplified State registration procedures applied to small 
businesses, including a reduced list of documents re quired for registration, and, consequently, a 
shorter registration period and sm aller registration fee.  These simplified procedures were based on  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 69 
 
 
  the fact that all such enterprises operated on the ba sis of a simplified Model Charter.  To date, her 
Government had not received any complaint on th ese procedures.  These preferential terms for small 
businesses were part of the Government's broader efforts aimed at addressing the strategic goal of 
reducing poverty and social disparity, and strengthe ning the middle class, a policy goal shared by 
other countries that provided special help to the formation and development of small businesses.  
She held the view that these policy measures were applied on a non-discriminatory basis to both 
domestic and foreign entities and natu ral persons applying for registrati on and as such, did not, in her 
view, contradict WTO norms. 
208. In response to another question from a Member , the representative of Kazakhstan explained 
that an "authorised economic operator" was a juridical entity of a CU Party that met certain conditions, set forth in Article 39 of the CU Cust oms Code and Chapter 6 of the Customs Code of 
Kazakhstan, including provision of a guarantee for th e payment of customs duties and taxes, a history 
of engaging in foreign economic activity, the abse nce of unfulfilled obligations or debts to the 
customs authority, the absence of administrative offe nces in the year prior to the application date, the 
availability of sufficient record-k eeping procedures, and compliance w ith other relevant requirements 
of the CU Party, in this case, Kazakhstan, under which the entity was established.  According to 
Article 41 of the CU Customs Code and Article 65 of  the Customs Code of Kazakhstan, an authorised 
economic operator enjoyed simplifie d and expedited customs procedures, including those concerning 
goods in transit.  Authorised economic operator status and access to simplified procedures applied 
only in the territory of the CU Party, which granted that status.  The representative of Kazakhstan also 
noted that an authorised economic operator coul d use simplified procedures provided that this 
operator had the right to act as the declarant of  goods, towards which such special simplifications 
were applied. 
209. A Member asked the representative of Kazakhstan whether a firm or an enterprise registered 
in Kazakhstan was considered a "resident" for the purposes of preferential trade with other 
CIS countries.  This Member asked Kazakhstan to  provide a clear distinction between juridical 
personhood in Kazakhstan through registration and being a "resident".  The representative of 
Kazakhstan replied that when a ra tified international agreement did not contain a definition of the 
term "resident" for the purposes of the given agreemen t, the "residency" status was regulated by the 
provisions of the Budget Code, the Law on Currency Regulation, and the Tax Code of Kazakhstan.  
According to these legal acts, companies were e ligible to benefit from preferential trade under 
Free Trade Agreements, including among the CIS, if th ey were registered in Kazakhstan as resident 
tax payers.   WT/ACC/SPEC/KAZ/9/Rev.5 
Page 70  
 
  210. Several Members noted that laws and regulati ons relating to the right to trade in goods, 
"registration requirements" or "activity licensing" ha d not to be more burdensome than necessary and, 
thus, restrict imports in violation of the ge neral prohibition on quantitative restrictions under 
Article XI:1 of the GATT 1994, nor should they disc riminate against importe d goods in violation of 
the provisions of Article III:4 of the GATT 1994.  Fu rthermore, fees and charges levied on the right to 
import had to be limited to the cost of services rendered as under Article VIII:1(a) and 
Article VIII:4(c) of the GATT 1994, and internal tax es or other internal charges on the right to trade 
in imported goods had not to lead to discriminati on in favour of like domestic products as required by 
Article III:2 of the GATT 1994.   
211. Members also asked Kazakhstan to confirm th at foreign juridical persons could be the 
"importer and exporter of record" and that fore ign importers and exporte rs could legally sign 
import/export contracts with foreign entities with a ph ysical presence in Kazakhstan.  In reply, the 
representative of Kazakhstan explained that foreign juridical person who registered their commercial 
presence in the form of juridical persons of Kazakhs tan could be the importer and exporter of record, 
and such importers and exporters could legally si gn import/export contracts with foreign entities and 
act as declarants for the purposes of importation and exportation.   
212. [In response to further questions from Members, the representative of Kazakhstan stated that 
the Government, in respect to measures affecti ng trade in goods with other WTO Members, would 
continue its policy of maintaini ng an expeditious registration pro cess, and applying transparent and 
predictable requirements that were not burdensome to satisfy.  She added that Kazakhstan would not 
apply registration requirements to limit the possibility for juridical persons to engage in importing and 
exporting, and that once registered in the form of juridical persons of Kazakhstan, they could import 
or export products as described in this Report.  The representative of Kazakhstan confirmed that 
Kazakhstan would not make the procedures or overa ll requirements to register as a juridical person 
more burdensome than necessary, would not discrimin ate between foreign and domestic applicants in 
approving requests for registration and would also comply with other applicable provisions of the 
WTO Agreement.  The Working Party took note of these commitments.] 
- (a) Ethyl Spirit and Alcohol Products 
213. Some Members expressed concern over the restri ctive consequences of the activity licensing 
system for the sale of alcoholic beverages.  They requested information on the current legislation and 
Kazakhstan's intention to introduce new legislation in  this area.  In particular, these Members sought 
information on the activity licensing fees charged for the right to import alc oholic beverages and on 
any plans for establishment of a State monopoly on alcohol beverages.  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 71 
 
 
  214. The representative of Kazakhstan explai ned that pursuant to Law No. 461-IV 
"On Amendments and Addenda to Ce rtain Legislative Acts of the Republic of Kazakhstan on Issues 
of Improvement of Permissible System" of 15 July 2011 amending the Law "On Licensing", the 
requirement for an activity licence for importation of ethyl spirits and alcohol products, which was 
used as a condition for obtaining an import licence for ethyl spirits and alcohol products, had been 
eliminated as of 30 January 2012.  She noted, howev er, that importers into Kazakhstan of ethyl spirits 
and alcohol products were still requi red an activity licence for production, distribution, or storage of 
ethyl spirits and alcohol products, and to obtain and apply strip stamps for the purposes of excise tax payments, as described in the section "Application of  Internal Taxes to Import" of this Report.  
In accordance with CU Commission Decision No. 747 "On Amendments to Normative Legal Acts of the Customs Union in the Sphere of Non-tariff Regul ation in Relation to Ethyl Spirits and Alcoholic 
Products" of 16 August 2 011, upon accession of any CU Party to the WTO, non-automatic import 
licensing requirements to spirits and alcohol products  would be eliminated and replaced by automatic 
licensing requirement.  
215. Law No. 429 "On State Regulating of Production and Turnover of Ethyl Spirits and Alcohol 
Products" of 16 July 1999 (hereinafter: "the Law No. 429 on Regulation of Ethyl Spirits and Alcohol 
Products"), Resolution of the Government of Ka zakhstan No. 731 "On Approval of the Rules on 
Licensing and Qualification Requirements for Stor age, Wholesale and (or) Retail Sales of Alcohol 
Products Except for Storage, Wholesale and (or) Retail Sale of Alcohol Products within the Territory 
of Production" of 23 August 2007 (hereinafter: "the Rules on Licensing and Qualification 
Requirements") and Resolution of the Government of Kazakhstan No. 578 "On Approval of the Rules 
on Export and Import Licensing, including Licensing of Goods Subject to Export Controls, and the Rules on Automatic Import Licensing of Certain Goods, Qualification Requirements for Licensed Activities and Approval of the List of Goods Subject to Export and Import Licensing" of 
12 June 2008 would be amended accordingly.   
216. In response to a question from a Member, the representative of Kazakhstan said that 
according to the Rules on Licensing and Qualificati on Requirements, the prerequisites for obtaining 
an activity licence for the production, storage and wholesale distribution of alcohol products included 
the requirement that the applicant had to either  own or lease specialised premises for production, 
storage, distribution and taking deliveries of alc ohol products provided that they complied with 
qualification requirements.  In this case, the applicant had to submit a copy of a sales or leasing contract.  WT/ACC/SPEC/KAZ/9/Rev.5 
Page 72  
 
  217. A Member asked whether importers of non-food  products containing denatured alcohol, e.g., 
cosmetics, fragrances, cleaning products, paints and stains, etc. were required to obtain an activity 
licence for the "manufacture of alcohol products", the "storage, wholesale and (or) retail sale of 
alcohol products", and the "import of ethyl alc ohol and alcohol products".  The representative of 
Kazakhstan replied that the terms "manufacture of alcohol products", "storage, wholesale and (or) 
retail sale of alcohol products", and the "import of ethyl spirits and alcohol products" (found in 
Article 36 in the Law on Licensing) did not include non-food products cont aining denatured alcohol, 
e.g., cosmetics, fragrances, cleaning products, paints  and stains, etc.  Pursuant to the Law No. 429 on 
Regulation of Ethyl Spirits and Alcohol Products, the term "alcohol  product" was defined as food 
product with alcohol by volume of more than one and half per cent produced with the use of ethyl 
spirits from food raw material and (or) alcohol-cont aining food product, except for those of medical 
purpose registered as medicine in accordance with the legislation of Kazakhstan.  The Law No. 429 
on Regulation of Ethyl Spirits and Alcohol Products  and CU legal acts did not regulate importation of 
non-food products containing denatured alcohol, su ch as cosmetics, fragrances, cleaning products, 
paints and stains, etc.  
- (b) Pharmaceuticals 
218. A Member asked if the requirement for an  activity licence to perform "pharmaceutical 
activities:  production, manufacture, wholesale and retail sale of medical preparations" included the act of importation only without the right to dist ribute in Kazakhstan.  The representative of 
Kazakhstan replied that activity licensing in respect of pharmaceuticals, including veterinary drugs, 
was maintained on production and distribution of pharmaceutical products because of potential 
damage of such activity to human or animal life and health.  Pursuant to Article 80 of the Code 
No. 193 "On People's Health and Healthcare Syst em" of 18 September 2009, the right to import 
pharmaceuticals, including veterinary drugs, was granted to the following Kazakhstan entities, 
including foreign-invested enterprises, regist ered as a juridical person of Kazakhstan:  
- producers holding an activity licence for production;  
- enterprises holding an activity licence for wholesale of pharmaceuticals;  
- R&D organizations and laboratories importing pharmaceuticals for the purposes of 
development and State registration of the pharmaceuticals;  
- foreign producers or their authorised represen tatives for the purposes of conducting clinical 
trials, State registration, and exhibitions; and  
- medical organizations for provision medical services.  
 More detailed information regarding regi stration and import licensing procedures for 
pharmaceuticals, including veterinary  drugs, could be found in the sec tion "Import Licensing" of this 
Report.  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 73 
 
 
  - (c) Goods with Encryption Technology  
219. Some Members noted that Kazakhstan required an  activity licence to engage in production or 
distribution of goods with encryption technology, and required that applicants for a licence to import 
certain goods with encryption technology also to have an activity licence.  In the opinion of a Working Party Member, an activity licence require ment imposed by Kazakhstan as a condition of 
importation or exportation for encryption products, as opposed to domestic distribution, constituted an 
unnecessary impediment to the right to import and export.  The Working Party Member asked how 
Kazakhstan would bring its import licensing regime for encryption products into conformity with 
WTO requirements.  Working Party Members also as ked for assurances that the requirement to have 
an activity licence as a condition for obtaining an import licence, i.e., simply to import such goods, 
would not be applied as an unjustif iable restriction on imports.   
220. In response, the representative of Kazakhstan expl ained that the term "distribution" in this 
case did not include the term "import".  Unde r the Law on Licensing, production and domestic 
distribution of encryption products were licensed act ivities in Kazakhstan, and an activity licence for 
production or distribution of encryption products was required to import encryption products.   
221. The representative of Kazakhstan recalled the sensitiv ity of the goods that were subject to the 
import licensing requirement, and noted that many  WTO Members regulated trade in encryption 
goods.  She added that no discrimination against imports was intended by this licensing system.  
Moreover, the representative of Kazakhstan explai ned that pursuant to the CU Regulation "On the 
Order of Entry into the Customs Territory of the Customs Union and Removal of the Customs 
Territory of the Customs Union of Encryption (Cryptographic) Means" approved by the Collegium Decision No. 134 (hereinafter: "CU Encryptio n Regulation"), and as described in part (iii) 
of the section "Quantitative Import Restrictions , Including Prohibitions and Quotas, and Import 
Licensing Systems" of this Report, many goods with encryption technology no longer required an 
import licence and hence their importation did not require an activity licence either.   
222. In response to a specific question, the representa tive of Kazakhstan informed Members that to 
obtain an activity licence related to production and sal e of encryption products, a company, including 
a foreign-invested company, registered as a juridical person of Kazakhstan, had to  have in its structure 
one expert with high education in engineering.  The expert could be a c itizen of Kazakhstan or a 
foreign national.  
223. A Member stated that pursuant to Article 18.1 of the Law on Licensing, the "technical 
protection of State secrets", including the "repair a nd servicing of technical means for protection of WT/ACC/SPEC/KAZ/9/Rev.5 
Page 74  
 
  State secrets" and the "development and selling (inc luding another transfer) of means for information 
cryptographic protection" both required an activity  licence.  This Member  asked if these activities 
included:  importation, wholesale, or retail sales and leasing of commercially available electronic 
equipment and software with encryption techno logy used for purposes other than protecting 
State secrets, e.g., computers, smart cards, cell phones,  etc.; or service and repair of after-sales or 
leased commercially available electronic equipmen t and software containing encryption technology 
used for purposes other than protecting State secret s.  The representative of Kazakhstan noted that 
within the framework of the Customs Union, pu rsuant to paragraph 11 of the CU Encryption 
Regulation, the importation of certain products w ith encryption capabilities, including "mass market 
goods", was subject to a one-time notification and hen ce did not require either an import licence or an 
activity licence.  Maintenance and repair services of goods  were not subject to licensing.  In reply to a 
specific question, the representative of Kazakhstan cl arified that the notification procedure did not 
apply to distribution and production.  Notification allowed goods with encryption technology to move across the customs border of the Customs Union.  Pr actically, notification fulfilled the function of an 
automatic import licence.  However, for distribu tion of goods with encryption technology on the 
territory of the Republic of Kazakhstan, an ac tivity licence was required for both domestic and 
imported goods.  
- (d) Special Technical Devices (STDs) 
224. An activity licence was a prerequisite to obtain a licence to import a special technical device 
(STD) as defined in the Resolution "On the Order of Importation into the Customs Territory of the 
CU and Exportation from the Customs Territory Special Technical Devises Designed to Search 
Technical Channels of Information Leakage" approved by the Collegium Decision No. 134.  
An activity licence for development and production or  repair and distribution of STDs was required 
when imported or produced domestically STDs were  supplied to Operative-Investigation Agency 
entities in the territory of Kazakhstan.  To obtain an activity licence, the founders of such company 
had to have access to State secrets of the Republic of Kazakhstan.  
225. In reply to a specific question, the representative of Kazakhstan said that domestically 
produced STDs had to undergo the same approval pr ocedure at the Committee on National Security as 
imported STDs.  An activity licence was required for "development and manufacturing" and "repair 
and distribution" of STDs.  She c onfirmed that the term "distribu tion" in this case did not include 
importation as a separate action, but that importers of STDs were required to hold one of the other 
actively licenses due to the sensitivity of the goods.  Previously, an activity licence had been issued 
within 45 days.  However, pursuant to Law No. 461-IV "On Amendments and Addenda to Certain  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 75 
 
 
  Legislative Acts of the Republic of Kazakhstan on the Issues of Impr ovement of Permissible System" 
of 15 July 2011, the period for issuing an activity  licence had been reduced to 15 days.  The list of 
activities subject to activity licensing is provided in Annex 5(c).   
226. [The representative of Kazakhsta n confirmed that, from the date of accession, the application 
of all laws, regulations and other measures affec ting importation or exporta tion of goods, whether by 
Kazakhstan or the competent bodies of the CU, would be in conformity with relevant provisions of 
the WTO Agreement, including the Agreement on Im port Licensing Procedures and Articles I, III, 
VIII, and XI of the GATT 1994.  She confirmed that, upon its accession to the WTO, Kazakhstan would ensure that the person who had the righ t, according to CU Agreements, CU Commission 
Decisions or Kazakhstan legislation, to declare th e imported goods would be pe rmitted to pay relevant 
customs duties, fees and charges in connection w ith importation of alcohol products, pharmaceuticals 
or products with encryption technology without pr esenting an import and/or activity license(s) to the 
customs authorities, and that these goods would be pe rmitted to be withdrawn from the territory of the 
customs checkpoint for the purpose of free circulatio n in the territory of the Republic of Kazakhstan 
by the holder of the respective import and/or activ ity licenses.  The Working Party took note of these 
commitments.] 
A. IMPORT REGULATIONS 
‐ Ordinary Customs Duties 
227. The representative of Kazakhstan explained that from 1 January 2010, the legal basis for the 
customs tariff of Kazakhstan was the Agreemen t on Common Customs and Tariff Regulations of 
25 January 2008 between the Governments of the Re public of Belarus, the Republic of Kazakhstan 
and the Russian Federation (hereinafter: Agreemen t on Customs Regulation), as elaborated in the 
Common External Tariff of the CU (CET), and approved by Decision No. 18 of 27 November 2009 
"On the Common Customs Tariff Regulation of the Customs Union of the Republic of Belarus, 
Republic of Kazakhstan and the Russian Federa tion" of the Interstate Council of EurAsEC 
(hereinafter:  Decision No. 18).  According to Artic le 1 of the Agreement on Customs Regulation, the 
main objectives and purposes of the CET were:  (i) to  rationalise the structure of the import of goods 
to the common customs area of the Parties; (ii) to maintain a rational proportion of imported and 
exported goods on the territory of the common customs area of the Parties; ( iii) to create conditions 
for progressive changes in the structure of manufactur ing and consumption of goods in the CU; (iv) to 
protect the CU's economy from unfavourable influen ce from foreign competition; and (v) to provide 
conditions for effective integration of the CU into the world economy. WT/ACC/SPEC/KAZ/9/Rev.5 
Page 76  
 
  228. Pursuant to CU Commission Decision No. 130 "On the Common Customs and Tariff 
Regulation of the Customs Union between the Repub lic of Belarus, Republic  of Kazakhstan and the 
Russian Federation" of 27 November 2009 (hereinafter: Decision No. 130), tariff rates were set by the 
CU Commission.  Furthermore, the rules for common CU tariff preferences to developing and least-developed countries were elaborated in the Protocol on the Provision of Tariff Preferences of 12 December 2008 (hereinafter:  Protocol on Tariff Preferences).  
229. According to the Agreement on Customs Re gulation, the CU Commission could issue 
decisions determining CET tariff rates.  These CU Commission decisions were based on the results of 
negotiations among the CU Parties.  As from 1 Janua ry 2010, the CU Parties had no authority to 
change import customs duty rates unilaterally.  The representative of Kazakhstan further explained 
that all exemptions from the CET for each CU Part y were provided for in the unified list of tariff 
exemptions as described in the sections "Investment  Regime", "Tariff Exemptions" and "Trade-related 
Investment Measures" of this Report. 
230. The representative of Kazakhstan added that tari ff decisions would normally be taken by the 
CU Commission by a two thirds qualified major ity vote, except for sensitive products (the 5,012 
specified tariff lines listed in Annex 6) on which co nsensus was required.  Consensus might also be 
required in other cases specified in the agreements comprising the legal basis of the CU.  She added 
that in Kazakhstan, the Government Commission on the Issues of Trade Policy and Participation in 
International Economic Organizations was responsib le for establishing the position of Kazakhstan on 
customs and tariff policies, including on the developm ent of proposals to the other CU Parties to set 
or change import duty rates for consideration at  the meetings of the CU Commission as provided for 
in Article 4 of the Agreement on Customs Regulation. 
231. The representative of Kazakhstan said that  Kazakhstan had replaced a 9-digit tariff 
nomenclature with a 10-digit nomenclature on 1 Ja nuary 2004, which had been based on the 2002 
revision of the Harmonized Description and Coding System (HS 2002).  Later, new import duties had 
been established by Government Resolution No. 1317 "On Customs Tariff and Goods Nomenclature 
of Foreign Economic Activity of the Republic of  Kazakhstan" of 28 December 2007 and these had 
been applied until 1 January 2010.  Asked to provide the Customs Tariff schedule in HS 2007, 
including the concordance table between HS 2002 and HS 2007, the representative of Kazakhstan said 
that CET rates could be found on the official website of the Customs Union (http://www.tsouz.ru/db/ettr/tnved/Pages/default.aspx) .  The concordance table HS 2002-2007 would 
be provided separately to the WTO Secretariat as soon possible.     WT/ACC/SPEC/KAZ/9/Rev.5 
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  232. The representative of Kazakhstan added that, fro m 1 January 2010, CET applied tariff rates 
were established in the Common Tariff Nomenclatu re of the Foreign Economic Activity of the 
Customs Union, which was based on the HS 2007 nom enclature, as provided for in the Agreement 
"On Common Tariff Nomenclature of Foreign Ec onomic Activity of the EurAsEC" adopted on 
11 June 2003.  WTO tariff negotiations were being conducted in the HS 2002 nomenclature, 
reflecting the tariff nomenclature Kazakhstan was us ing at the time these negotiations commenced.  
Upon completion of bilateral negotiations, the WTO Secretariat would convert the results of these 
tariff negotiations to HS 2012.   
233. The representative of Kazakhstan noted that cu rrently the CET consisted of 11,170 tariff 
lines.  A significant majority of tari ff lines (9,208 items) were subject to ad valorem  duties and 
216 tariff lines were subject to specific duties.  The ad valorem  rates ranged from 0 to 30 per cent, 
except for a limited number of products.  Tariff items subject to specific rates included apples, 
chocolate, beer, and strong alcoholic beverages. 
234. The representative of Kazakhstan explained that  the remaining 1,746 tariff items in the CET 
were subject to combined (mixed) duties.  She e xplained that combined duties were expressed in 
terms of alternative rates, one as an ad valorem  rate and the other as a specific rate that served as a 
minimum rate of duty, e.g., 5 per cent, but no less than €1 per kilogram.  Either the ad valorem  duty 
rate or the specific duty rate was applied dependi ng exclusively on the customs value of the good.  
In response to a question, she noted that combined  tariff rates were applied to:  live swine, meat, 
certain species of fish, fermented or acidified m ilk and cream, whey, butter and cheeses, bird's eggs, 
flowers, tomatoes, cucumbers, bananas, citrus fru its, coffee and tea, rice, malt and starches, preserved 
vegetables, plant oils, sausages and other preparations  of meat, juices, tea and coffee extracts, yeasts, 
food preparations not elsewhere specified (ex. HS 2106), waters and ethyl alcohol, preparations used 
in animal feeding, cigars and ciga rettes, sodium sulphides, resorcinol and its salts, maleic anhydride, 
bleaches and soap, dextrin and modified starches, plas tics and articles thereof, tyres of rubber, leather 
and fur articles, articles of paper and paperboa rd, nonwovens, carpets and textile floor coverings, 
coated fabrics, textiles, footwear, headgear, artif icial flowers, ceramic pr oducts, imitation jewellery, 
aluminium and articles thereof, tin and articles ther eof, apparels, home electronics, cars, watches and 
furniture.   
235. [The representative of Kazakhsta n confirmed that for goods subject to a combined duty, it 
would be ensured, whether by Kazakhstan or  the competent bodies of the CU, that the ad valorem  
equivalent of the specific duty rate for each tariff line, calculated based on th e average customs value, WT/ACC/SPEC/KAZ/9/Rev.5 
Page 78  
 
  would be no higher than the alternative ad valorem  duty rate for that tariff line in the Schedule of the 
Republic of Kazakhstan in accordan ce with the following provisions: 
i) On an annual basis, it would be determined, whether by Kazakhstan or by the competent 
bodies of the CU, whether it was necessary to re duce the applied specific duty rate to ensure 
that it was no higher than the applied ad valorem duty rate; 
ii) This calculation would be done two months be fore the end of each calendar year, beginning 
in the first calendar year after the date of the accession of Kazakhstan; 
iii) Data for the calculations would be from a three- year period, determined by taking trade data 
from a recent five-year representative period and excluding data for years with the highest 
and lowest trade for that period; 
iv) Data on trade with countries or territories w ith which Kazakhstan had a Customs Union or 
free trade agreement would be excluded from the calculation; and 
v) Data would be drawn from the Official Cust oms Statistics of the Republic of Kazakhstan 
notified to the WTO Integrated Database (IDB) unless such data was unavailable.  In such 
case, IDB and COMTRADE data would be used. 
 Kazakhstan would inform Members of the results of these calculations on a tariff line basis 
and, if the results showed that it was necessary to  reduce the specific duty rate alternative, this 
reduction would be made and would go into effect automatically, beginning on 1 January of the year 
following the calculation.  In no case would the applied duty (whether expressed in ad valorem  or 
specific terms and whether determined by Kazakhs tan or the competent bodies of the CU) exceed the 
bound rate of the combined duty.  If, after reduc tions based on the annual re-calculation and changed 
circumstances, the specific duty rate altern ative became significan tly lower than the ad valorem  
alternative rate of duty, Kazakhstan reserved the right  to modify permanently th e form of the duty to a 
purely ad valorem  duty, at a level that complied with the binding for the relevant tariff line.  
The Working Party took no te of these commitments.] 
236. The representative of Kazakhstan informed Me mbers that the provision allowing for the 
application of the customs duties at the double MFN rate to the import of goods of undeterminable 
country origin had been eliminated pursuant to La w No. 211 of 8 January 2007.  Subsequently, such 
imports were subject to the normal MFN rate.  Sh e further stated that in accordance with the 
Agreement on Customs Regulation and the Protocol  on Tariff Preferences, Kazakhstan applied the 
common CU Scheme of Tariff Preferences for de veloping and least-developed countries (CU GSP 
Scheme).  Lists of developing countries be neficiaries of the CU GSP Scheme (Annex 7), 
least-developed countries beneficiaries of the CU GSP Scheme (Annex 8) and goods originating and 
imported from developing and least-d eveloped countries subject to the CU GSP Scheme (Annex 9) 
were established by Decision No. 18 and adopted by Decision No. 130.  Under the CU GSP Scheme, 
the import duties applicable to products eligible fo r tariff preferences and originating from developing 
countries were at the level of 75 per cent of the MFN duty rates and from least-developed countries at the level of zero per cent.   WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 79 
 
 
  237. In response to a question by a Member, the repr esentative of Kazakhstan explained that tariff 
preferences for goods originating from developing or least-developed countries, that were subject to 
the CU GSP Scheme, would be granted if the goods we re purchased in that country from a resident of 
the country.  Such goods had to be delivered directly or in transit through third countries to the territory of the CU, without them being put into free circulation in those third countries in case of 
transit.  As provided for in the Annex to the CU  Agreement on Rules for Determining the Origin of 
Goods from Developing and Least-Developed Countri es of 12 December 2008, goods were also 
considered purchased in the country of origin if  they were purchased at an exhibition or fair. 
238. [In response to requests from Members, the representative of Kazakhstan confirmed that, 
upon its accession to the WTO, the GSP Scheme for developing and least-developed countries would 
be applied, whether by Kazakhstan or by the comp etent bodies of the CU, in conformity with the 
relevant provisions of the WTO Agreement.  Th e Working Party took note of this commitment.] 
239. Some Members expressed concerns that para graphs 2 and 7 of CU Commission Decision 
No. 130 could allow the application of import duties in a discriminatory manner, either vis-à-vis  third 
countries or in relation to certain imports ex empted from duties for investment projects.  
The representative of Kazakhstan confirmed that all import tariffs were applied by Kazakhstan in a 
non-discriminatory manner vis-à-vis  third countries on the basis of trade and cooperation agreements, 
except if otherwise provided for under regional trade agreements or the CU Generalised System of 
Trade Preferences.  Exemptions from the CET with in the framework of investment projects were 
described in the sections "Investment Regime", "T ariff Exemptions" and "Trade Related Investment 
Measures" of this Report, as appropriate. 
240. [In response to requests from Members, the representative of Kazakhstan confirmed that 
Kazakhstan would submit its In formation Technology Agreem ent (ITA) Schedule to the 
ITA Committee for verification, in accordance with IT A procedures, in order to enable Kazakhstan to 
join the ITA when it became a WTO Member.  The Working Party took note of this commitment.] 
241. Kazakhstan undertook bilateral market access negotiations on goods with Members of the 
Working Party.  The results of these negotiations were contained in the Schedule of Concessions and 
Commitments on Goods and form Annex 1 to the Protocol of Accession. WT/ACC/SPEC/KAZ/9/Rev.5 
Page 80  
 
  - Other Duties and Charges 
242. A Member sought a commitment from Kazakhstan that it would not list any other duties and 
charges (ODCs) in its Goods Schedule under Article  II:1 (b) of the GATT 1994, binding such charges 
at zero from the date of accession.   
243. The representative of Kazakhstan replied that, from 1 January 2010, duties on imports were 
applied in accordance with the CU Agreement "On Common Customs and Tariff Regulation" of 
25 January 2008, the EurAsEC Interstate Council Decision No. 18 "On Common Customs and Tariff 
Regulation of the Customs Union" of 27 November 2009 and the CU Commission Decision No. 130 "On Common Customs and Tariff Regulation of the Customs Union" of 27 November 2009.  These provisions empowered the CU Commission to est ablish and change the customs tariffs of the 
CU Parties, including Kazakhstan, as described in  the section "Ordinary Customs Duties".  No other 
duties and charges were authorised.  Therefore, she confirmed that Kazakhstan did not apply any 
other duties and charges on imports of any kind within the meaning of Article II:1(b) of 
the GATT 1994.   
244. Noting this statement, several Members asked that Kazakhstan bind at zero all such Other 
Duties and Charges (ODCs) in its Schedule of Concessions and Commitments on Goods and to undertake a commitment that it would not apply such measures except in conformity with WTO obligations. 
245. [The representative of Kazakhstan confirmed that Kazakhstan had bound all tariffs in its 
Schedule of Concessions and Commitments for Goods .  She confirmed that from the date of its 
accession to the WTO, Kazakhstan would not apply ot her duties and charges within the meaning of 
Article II:1(b) of the GATT 1994 and would bind su ch duties and charges at zero in relation to all 
goods.  These bindings were recorded in the Schedule of Concessions and Commitments of the Republic of Kazakhstan annexe d to the GATT 1994.  The Working Party took note of these 
commitments.] 
- Tariff Exemptions 
246. The representative of Kazakhstan noted that from 1 January 2010, the legal basis for granting 
tariff exemptions imported into the CU could be  found in the Agreement on Common Customs and 
Tariff Regulation of 25 January 2008 between the Governments of the Republic of Belarus, the 
Republic of Kazakhstan and the Russian Fede ration (hereinafter – Agreement on Customs 
Regulation).  Articles 5 and 6 of this Agreement pr ovided a framework for a unified CU list of tariff 
exemptions.  Article 8 authorised the CU Commissi on to establish the unified lists.  More specific  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 81 
 
 
  provisions regarding the CU unified list of tari ff exempted goods and the implementation of the 
Agreement on Customs Regulation in this area were  elaborated in the Intergovernmental Council 
Decision No. 18 "On Common Customs Tariff Regulation of the Customs Union of the Republic of 
Belarus, Republic of Kazakhstan and the Russian Fe deration" (hereinafter - Decision No. 18) and the 
CU Commission Decision No. 130 of 27 November 2009 "On Common Customs and Tariff 
Regulation of the Customs Union between the Repub lic of Belarus, Republic  of Kazakhstan and the 
Russian Federation" (hereinafter - Decision No . 130).  The CU Commission Decision No. 331 of 
18 June 2010 approved the list of temporarily im ported goods fully exempt from payment of duties. 
Agreement and the Decisions also provided for other exemptions or reductions from the Common 
External Tariff (CET) rates, e.g., tariff concessions  for investment purposes (further described in the 
sections "Trade-related Investment Measures" and "Industrial Policy Including Subsidies" of this 
Report), tariff preferences for developing and l east-developed countries, tariff rate quotas (further 
described in the section "Tariff Rate Quotas"), and special limited derogations for individual CU Parties from the CET, as elaborated in the Protocol on Conditions and Procedure for Use in 
Exceptional Cases of the Rates of Import Custom s Duties Other than Common Customs Tariff Rates 
of 12 December 2008 (hereinafter - Protocol on Exceptions from the CET"). 
247. The representative of Kazakhstan said that prio r to 1 January 2010, the granting of tariff 
exemptions was regulated by the Customs Code of Kazakhstan, and Resolutions of the Government of 
Kazakhstan. No. 668 "On Adoption of the List of Temporarily Imported Goods Exempt from All 
Customs Duties and Taxes and Temporarily Exported Goods from All Customs Duties" of 8 July 2003, and No. 1092 "On Adoption of the List of Leasing Objects Subject to the Customs 
Regime of Temporary Importation and Temporar y Exportation of Goods" of 21 August 2001.  
The Customs Code of Kazakhstan (A rticle 330) had provided for tariff exemptions for (i) diplomatic 
imports; and (ii) goods imported for implementation of investment projects granted for a period of up 
to five years.  The Investments Committee under the Ministry of Industry and New Technologies had 
been in charge of providing investment pr eferences, including customs duty exemptions. 
248. In accordance with Article 5 of the above-menti oned Agreement, tariff exemptions could be 
granted to the following goods imported into the co mmon customs territory of the CU:  (i) goods 
imported under the customs control within th e customs regimes established by the customs 
legislation; (ii) goods imported as a contribution to the charter capital by fore ign investor within the 
time-frame determined by the charter documents for capital formation; (iii) goods imported within the 
framework of international cooperation of the CU Par ties with third countries in the field of research 
and exploration of space, and also within the agre ements regarding services in spacecraft launch.  WT/ACC/SPEC/KAZ/9/Rev.5 
Page 82  
 
  The specific list of above-mentioned goods to be exempted was approved by CU Commission 
Decision No. 727 of 22 June 2011. 
249. The representative of Kazakhstan noted that Article 6 of the Agreement on Customs 
Regulation also provided that goods could be exem pted from the customs duty within the framework 
of customs regimes provided for in relevant cu stoms legislation e.g., the CU Customs Code.  
Article 80 of the CU Customs Code listed the situat ions when customs duties need not to be paid, 
which reflected circumstances faced by customs offi cials in the course of customs processing.  These 
circumstances included:  (i) when it was provided for in accordance with the legislation of the CU 
Parties or the provisions of the CU Customs Code; ( ii) when customs duties had already been paid or 
when the amount owed was less than €5; (iii) wh en goods were exempted from customs duties during 
the period of validity of such an exemption a nd when fulfilling the conditions, under which such 
exemption was granted; (iv) when goods were  placed under customs procedures (regimes) not 
providing for such payment; (v) when the total cu stoms value of goods, imported by one person on 
one invoice did not exceed €200; (vi) when goods had been destroyed or irretrievably lost as a consequence of an accident, force majeure , or as the result of natural deterioration under normal 
transportation and storage prior to their release; (v ii) when goods had been converted into property of 
a CU Party in accordance with its national legisla tion; and (viii) when goods were not released.  
250. The representative of Kazakhstan added that Artic le 6 of the Agreement provided that for the 
unified list of CU-wide exemptions from the custom s tariff rates, the following categories of goods 
were exempt from import customs duty:  (i) means of  transport of international shipments of freight, 
baggage and passengers, and goods that maintain them; (ii) pro ducts of fishing operations owned or 
leased by entities and individuals of the CU Parties;  (iii) goods imported for official or personal use 
by third countries' diplomats; (iv) currency and securities in accordance with  the Parties' national 
legislation; (v) goods imported as humanitarian or disaster aid; (vi) goods imported as assistance 
(including technical assistance) and charity from third countries and international organizations; 
(vii) goods covered by import customs regimes which call for such duty exemption; (viii) goods 
imported by individuals for their own use, in acco rdance with customs regulation legislation; and 
(ix) goods subject to Government expropriation by th e CU Parties as provided for in their legislation.  
251. Tariff exemptions in cases not stipulated in  Articles 5 and 6 of the CU Agreement on 
Customs Regulation were applied only by decision s of the CU Commission based on consensus.  
The CU Commission Decision No. 130 approved tariff exemptions applied by the CU Parties apart 
from tariff exemptions stipulated in Articles 5 and 6.  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 83 
 
 
  252. The representative of Kazakhstan noted that the CU  Parties could amend the provisions of the 
Agreement on Customs Regulation through separa te Protocols to the Agreement.  The CU 
Commission was authorised by this Agreement a nd the Intergovernmental Council Decision No. 18 to 
operate the CU CET, including the authority to add or  remove goods from this list of exemptions by a 
two thirds vote upon request of a CU Party or on its  own initiative.  A consensus vote was required, if 
a CU Commission Decision would modify the unified list of exemptions concerning "sensitive 
products" defined by the CU Parties, or wher e consensus was required for changing the import 
customs duty rates in accordance with provisions of a separate CU legal act. 
253. She added that, in accordance with Article 2 of  the Protocol on Exceptions from the CET, the 
CU Commission could decide that a higher duty rate than the CU CET would be applied by one of the 
CU Parties, if such a measure was a necessary condition for development of the relevant industry of 
that CU Party.  A lower duty rate  would be applied in the follow ing circumstances, provided that:  
(i) the concerned CU Party faced critical shortage  of goods; (ii) such a measure was necessary to 
address the social needs of the population for the con cerned CU Party; or (iii) to address the needs of 
industries, which depended largely on imports from th ird countries and could not be replaced with the 
production of supplementary or similar goods produced  in the CU.  Article 4 of the above-mentioned 
Protocol provided that the CU Commission Decisi ons, in these cases, were a dopted by consensus and 
that a different tariff rate by one CU Party coul d be applied for no longer than six months, unless 
extended, following the relevant pro cedures foreseen in the Protocol.   
254. A Member asked if there was a process for third parties to challenge such exemptions to the 
CU CET.  The representative of Kazakhstan stated that CU Commission took a decision on 
application of a higher or lower tariff rate upon pro posal by a CU Party, provided that such measure 
was justified and other CU Parties did not agree to change the CET tariff rate.  She added that 
exemptions to the CU CET applied in "excep tional circumstances" should be based on an MFN 
principle and should not be higher than the import duty bound rates committed by any CU members 
state upon accession to the WTO.  Therefore Kazakhstan did not see a basis for challenging the 
exemptions by third parties.    
255. The CU Commission Decision No. 130 of 27 Novemb er 2009 had initially included 409 tariff 
lines, towards which Kazakhstan applied import cust oms duty rates different from the CU CET during 
various transitional periods of up to five years.  Subsequently, taking into account that for some goods 
the transitional period had already expired, as well as due to difficulties with monitoring the 
movement of goods across the border after the fo rmation of a common customs territory and the 
removal of customs border check-points between  the Russian Federation and the Republic of WT/ACC/SPEC/KAZ/9/Rev.5 
Page 84  
 
  Kazakhstan as of 1 July 2011, the list had been revised and significantly reduced down to 72 tariff 
lines, which had been approved by CU Commissi on Decision No. 850 of 18 November 2011 (see 
Annex 10).  
256. She further added that CU Commission Decision No. 130 of 27 November 2009 allowed 
duty-free importation of raw cane sugar (HS 1701 11) in 2010-2019 for processing in 
sugar-processing plants on the territory of the Repu blic of Kazakhstan.  Raw cane sugar could be 
imported only upon obtaining a permit from the aut horised body of Kazakhstan (the Ministry of 
Economic Development and Trade). The permit prescr ibed the end-use of raw cane sugar.  The raw 
cane sugar and white sugar produced fro m such raw cane sugar could not be exported to the territories 
of other CU Parties.  Government Resolutions No. 146 "On Certain Issues of Importation of Sugar 
and Raw Sugar to the Territory of the Repub lic of Kazakhstan" of 1 March 2010 and No. 34 
"On Certain Issues of Importation of Raw Sugar to the Territory of the Republic of Kazakhstan" of 
26 January 2011 determined the duty-free quota for imported raw cane sugar for 2010 and 2011 respectively and approved the list of sugar pr oducers to which the quota was allocated.   
257. The representative of Kazakhstan noted that in case the CU Party defined individual 
beneficiaries of a tariff exemption, this CU Party had to present to the CU Commission its proposals 
on the control mechanism over the use of the importe d goods with a view to preventing their misuse 
and release into free circulation on the territory of other CU Parties.  The exemption was granted by 
approval of the CU Commission.  
258. A Member enquired about Government Resolutions Nos. 668 and 1092.  In particular, this 
Member asked Kazakhstan to specify the goods falli ng within the scope of Government Resolutions 
Nos. 668 and 1092 and clarify the terms of the 3 per cent charge per month on other temporary goods:  
if this was 3 percentage points of the total tariff le vel or 3 per cent of the duties that would have been 
collected and if the total charge applicable capped at the amount of the normally payable duty.  
This Member also asked if this covered "trade in transit" or if "temporary importation" was a separate 
customs regime from transit.  In reply, the re presentative of Kazakhstan said that Government 
Resolutions No. 668 "On Adoption of the List of  Temporarily Imported Goods Exempt from All 
Customs Duties and Taxes and Temporarily Exported Goods from All Customs Duties" of 
8 July 2003, and No. 1092 "On Adoption of the List of Leasing Objects Subject to the Customs 
Regime of Temporary Importation of Goods and Vehicles" of 21 August 2001 were no longer in 
force.  
259. She further explained that goods temporarily  imported to Kazakhstan (i.e., subject to 
subsequent exportation) could be exempt from customs duties and taxes, either in whole or in part.   WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 85 
 
 
  The list of temporarily imported goods fully exem pt from payment of customs duties and taxes had 
been approved by CU Commission Decision No. 331 of 18 June 2010 and included the following 
groups of goods:  (i) containers a nd other returnable containers; ( ii) goods imported to assist foreign 
trade and international cooperation; (iii) goods temporarily imported for application in science, 
culture, cinematography, sports and tourism; (iv) goods imported for humanitarian aid; and (v) other 
goods.  While goods falling within the scope  of the CU Commission Decision No. 331 of 
18 June 2010 were fully exempt from payment of  duties, other temporarily-imported goods as 
stipulated in Article 282 of the CU Customs Code we re subject to a fee of 3 per cent of the amount of 
the import customs duty and taxes payable, that woul d have been collected if the goods were released 
for domestic consumption, for each month the goods remained on the CU customs territory.  The term 
of temporary importation was determined by the customs body on the basis of the objectives and 
circumstances of the importation, and could not exceed a period of two years from the date the goods 
were placed under the customs procedure of te mporary importation.  The term of temporary 
importation could be extended beyond two years at the written request of an applicant.  To conform to the provisions of the temporary importation proced ure, goods had to remain unchanged during the 
period of temporary importation.  The total charge  applicable capped at the amount of the normally 
payable duty.  She added that the provisions established for the customs procedures of "temporary import of goods" did not extend to the customs procedures of "transit of goods".  
260. The representative of Kazakhstan added that CU Commission Decisions No. 130 of 
27 November 2009 and No. 331 of 18 June 2010 grante d certain tariff exemptions for imported civil 
aircraft (for more details, see "Trade in Civil Aircraft").   
261. The representative of Kazakhstan informed Memb ers that Kazakhstan did not apply any other 
tariff exemptions than those described in this  and other relevant sec tions of this Report. 
- Tariff Rate Quotas  
262. Some Members considered that the introduction of tariff rate quotas (TRQs) had been a step 
backward from the trade liberalization that should be expected by acceding to the WTO and that, in 
their view, a tariff-only regime would be preferable as it would allow for the market to select suppliers that provided the best combination of pr ice, quality, and stable offer of goods.  They 
requested a description of the current and prosp ective legal authority for introducing TRQs and 
determining the rules for allocating quota among impo rters as well as any related licensing procedures 
in Kazakhstan and in the CU.   WT/ACC/SPEC/KAZ/9/Rev.5 
Page 86  
 
  263. The representative of Kazakhstan said that  the Agreement of the Customs Union 
"On Conditions and Mechanism of Implementati on of Tariff Rate Quotas" of 12 December 2008 
(hereinafter: the CU Agreement on TRQs), that had entered into force as of 1 January 2010 by 
Decision No. 18 of the Interstate Council of the Eurasian Economic Community of 27 November 2009, provided the general legal frame work for the establishment of tariff rate quotas in 
the CU Parties, including in Kazakhstan.  The na tional legislation included the Law "On Regulation 
of Trade Activity" and other measures adopted on th e basis of CU Agreements and other CU legal 
acts.  The representative of Kazakhstan added that, pursuant to Article 1 of the CU Agreement on 
TRQs, a tariff rate quota was a measure of contro l over the importation into the CU common customs 
territory of certain kinds of agricultural products or iginating in third countries applied within a fixed 
period of time.  Such measures provided for app lication of import customs duty rates on importation 
of a certain volume of goods at rates lower than the MFN Common Customs Tariff Rates and these 
volumes were classified under different HS Codes.  The criteria for establishment of TRQs were provided for in Article 2 of the CU Agreement on TRQs.  TRQs could be introduced for agricultural 
products originating in third countries if the like goods were produced (extracted, cultivated) on the 
CU common customs territory.  Pursuant to this  Article, volumes of imported goods exceeding quota 
levels were levied at rates of the Common Customs Tariff.  Between 2010 and 2012, the CU 
Commission allocated TRQs on an annual basis among the CU Parties based on proposals from the 
CU Parties.  Starting from 1 February 2012, the CU Parties delegated this authority to the Council of 
the Eurasian Economic Commission. 
264. Currently, TRQs were applied to imports of beef, pork, and poultry.  CU Commission 
Decision No. 865 of 9 December 2011 had approved the foregoing list of products, allocated TRQs, 
and fixed the volumes of TRQs for importation of these goods to the territory of each CU Party for 
2012.  Resolution of the Government of Kazakhsta n No. 269 "On Certain Issues of Allocation of 
Tariff Rate Quotas Volumes for Importation of Ce rtain Kinds of Meat" of 24 March 2011 approved 
the rules for allocation of TRQ volumes among importe rs and other participants in foreign trade.  
Kazakhstan had not applied any TR Qs to imports before 2010.  
265. In accordance with Article 5 of the Agreem ent on TRQs, the method of TRQs allocation 
among traders had to be non-discriminatory with respect to the form of ownership, place of 
registration or market share.  The CU Commission, when taking a decision on application of TRQs to agricultural products, had to observe the following terms:  (i) TRQs had to be established for a 
specific period of time; (ii) if a TRQ had to be distributed among third countries, all the interested third countries had to be duly informed of the allocated TRQ volumes; and (iii) information on the  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 87 
 
 
  establishment of TRQ, its global volume and duration, in-quota import duty rates, as well as on the 
distribution among third countries had to be published.   
266. According to Article 3.2 of the Agreemen t on TRQs, the TRQ volume established by the 
CU Commission on importation of goods into the common customs territory could not exceed the 
difference between the volume of consumption and production of the like product on the common 
customs territory.  If the production volume of the like product was equal to the volume of 
consumption on the common customs territory, or exceeded it, TRQs could not be established.  
However, if the production volume of the like product was equal to the volume of consumption of the 
product or exceeded it in one of the CU Parties, su ch difference was not considered when allocating 
the TRQ volume for the common customs territory of the CU.   
267. The representative of Kazakhstan further explained that customs clearance of goods subject to 
TRQs had to be made in the CU Party where the tr ader received its TRQ share.  The goods had to be 
accompanied with an original licen ce issued by the authorised government body, the Ministry of 
Economic Development and Trade of Kazakhstan.  In this context, she noted that the CU Agreement 
on the Rules of Licensing in the Area of Foreign Tr ade in Goods of 9 June 2009 contained provisions 
on licensing procedure.  Licenses were issued within  15 business days from the date of submission of 
the following set of documents:  (i) an applicatio n for a licence; (ii) an electronic copy of the 
application; (iii) a copy of a foreign trade agre ement (contract); (iv) a copy of the registration 
document in tax authorities; and (v) a document confirming payment of a licensing fee.  The set of 
documents for a licence had to be submitted to th e Trade Committee of the Ministry of Economic 
Development and Trade.  Licenses remained valid until the end of the calendar year in which they 
were issued.   
268. The representative of Kazakhstan recalled that TRQ volumes were determined on an annual 
basis.  She informed Members that CU Comm ission Decisions No. 505 of 18 November 2010 and 
No. 865 of 9 December 2011 allocated TRQs for beef, pork and poultry and fixed the TRQ volumes 
for each CU Party in 2010, 2011 and 2012 resp ectively.  The TRQ volumes established for 
Kazakhstan were the same in 2010 and 2011. In 2012, TRQ volumes for beef, pork and poultry had 
been increased (see Table 1).  The CU Commissi on had also determined that the TRQs in the 
CU Parties were to be administered by the govern ments of the CU Parties in accordance with their 
respective national legislation.  In Kazakhstan TR Qs were regulated by Law No. 544 "On Regulation 
of Trade Activity" and Resolution of the Govern ment of Kazakhstan No. 269.  Resolution No. 269 
approved the rules for allocation of volumes of TR Qs between traders, which provided for allocation 
based on the "historical principle", i.e. allocations proportionate to the import volume in the previous WT/ACC/SPEC/KAZ/9/Rev.5 
Page 88  
 
  period.  She stated that Resolution of the Gove rnment of Kazakhstan No. 269 also contained the 
following definitions.  A TRQ volume meant the volume of imported goods determined by the 
Government of Kazakhstan annually which were subject to the in -quota import duty rate.  Participants 
of foreign trade (suppliers) meant juridical or physic al persons that had been importing beef, pork, or 
poultry from country-suppliers during the previous pe riod in accordance with the following criteria:  
it had been importing beef, pork or poultry (i) from the countries-suppliers; (ii) in volumes not less 
than 25kg during the year prior to the year of TRQ establishment; and (iii) during the year prior to the 
year of TRQ establishment.  The previous period meant two years prior to the year of TRQs establishment. Countries-suppliers meant the countri es that had no free trade agreements with the 
CU Parties or had exemptions from the free trade regi me with regard to beef, pork, or poultry under 
TRQ.  The supplier's import volume meant the actual volume of beef, pork, or poultry under the TRQ 
imported by the supplier from the countries-supplie rs, which was determined on the basis of the 
customs statistics of foreign trade.  A "new entrant"  had to import the beef, pork, or poultry under the 
out-of-quota duty rate to be included later in th e list of historical suppliers (importers). 
269. Some Members expressed concern that the TR Q regime that Kazakhstan applied under the 
CU, did not appear to allocate any in-quota volume  to new entrants. As the representative stated 
above, it appeared that an importer newly entering the market had to import at the over-quota rate 
which acted to limit the quantity of imports.  Thus, in subsequent years, this importer would qualify 
only for a small in-quota allocation, since allocations  were based on imports over the previous year.  
In these Members' view, this did not provide suff icient flexibility in the market.  These Members 
further emphasized that allocating the TRQ only to hi storical suppliers could be problematic as some 
suppliers were no longer participants in the market. 
270. In response to a specific question regardi ng the "economically viable quantities", the 
representative of Kazakhstan explaine d that although there was no such provision in Resolution of the 
Government of Kazakhstan No. 269, the licenses were issued for the volume of imports of beef, pork, 
or poultry which were indicated in the application document by the supplier (importer).  In turn, the 
supplier could apply for the volume not exceeding its yearly share that was annually set by the Government.  Therefore, in her opinion, the TRQs  allocation mechanism established by Government 
Resolution No. 269 was fully consistent with the provisions of the WTO Agreement on Import 
Licensing Procedures.   
271. The representative of Kazakhstan further stated that in accordance with the rules approved by 
the Resolution of the Government of Kazakhstan No. 269, TRQ volumes for beef, pork, or poultry were allocated in two stages.  Stage 1:  annually by  31 December of the year preceding the year when  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 89 
 
 
  a TRQ entered into force, 25 per cent of the total annual TRQ volumes were allocated among 
suppliers (importers) according to the formula;  and St age 2:  annually by 1 April of the year when a 
TRQ entered into force, 100 per cent of the tota l annual TRQ volumes were allocated according to the 
formula, which deducted the TRQ volume allocated duri ng Stage 1.  TRQs for import of beef, fresh or 
chilled (HS Code 0201) were allocated on a "first come, first served" basis.  The formulae for 
allocation of TRQ volumes between supp liers are provided in Annex 11.   
272. A Member expressed concern regarding delays in allocating the 2012 TRQ volumes and that 
this delay was precluding trade.  This Member reported that according to industry sources, the 
Government Resolution allocating the quota volumes had not been signed.  The Member requested 
information on when the Resolution would be signed and requested that the situation be resolved 
quickly to allow for trade.  Furt her, the Member requested assurances that these types of delays would 
not occur in the future.  The representative of  Kazakhstan replied that Government Resolution 
No. 1085 on allocated TRQs volumes for the year 2 012 had already been signed on 24 August 2012.  
The delay was caused due to problems related to the  accuracy of customs statistics.   
273. The representative of Kazakhstan recalled that  the Trade Committee of the Ministry of 
Economic Development and Trade of the Republic of  Kazakhstan was the aut horised body issuing 
import licenses for beef, pork, or poultry under TRQs.  The Customs Control Committee had to report to the Ministry of Economic Development and Trad e quarterly on the actual volume of imported beef, 
pork, and poultry respectively.   
Table 1 - TRQ Volumes for 2010 – 2012 
HS Code Product Name Volumes of TRQ for 2010 – 2012, thousands of tonnes 
Republic of Belarus Republic of  Kazakhstan Russian Federation 
2010 2011 2012 2010 2011 2012 2010 2011 2012 
0201 Beef, fresh or 
chilled 0 2.5 2.5 0.02 0.02 0.02 30.0 30.0 30.0 
0202 Beef, frozen 0 2.5 2.5 10.0 10.0 13.9 530.0 530.0 530.0 
0203 Pork 60.0 60.0 60.0 7. 4 7.4 9.4 472.1 472.1 400.0 
0203 29 550 2 
0203 29 900 2 Pork trimmings 27.9 27.9 30.0 
0207 Poultry 9.7 15.0 15.0 110. 0 110.0 110.0 780.0 350.0 330.0 
0207 14 100 1 Boneless meat of 
domestic hens, 
frozen  – – – – – – – – 70.0 
0207 14 200 1 Boned halves and 
quarters of 
domestic hens, 
frozen   – – – – – – – – 250.0 
0207 14 600 1 Boned legs and 
cuts of domestic – – – – – – – – WT/ACC/SPEC/KAZ/9/Rev.5 
Page 90  
 
  HS Code Product Name Volumes of TRQ for 2010 – 2012, thousands of tonnes 
Republic of Belarus Republic of  Kazakhstan Russian Federation 
2010 2011 2012 2010 2011 2012 2010 2011 2012 
hens, frozen  
0207 27 100 1 Boneless turkey, 
frozen – – – – – – – – 10.0 
274. A Member expressed concern regarding the im position of TRQs for poultry products and 
stated that imposition of new trade restrictions during the course of WTO accession was contrary to the general principle of standstill with regard to trade restrictions during accession negotiations.  In 
reply, the representative of Kazakhstan stated that  production of poultry was one of the key segments 
of agricultural sector in Kazakhstan, which provide d thousands of jobs in rural areas.  Hence for 
Kazakhstan, it was important to preserve the right  to apply TRQs on poultry.  She noted that 
Kazakhstan had been working closely with Working Party Members in order to elaborate a mutually 
acceptable solution. 
275. In response to a question from a Member, the representative of Kazakhstan explained that the 
TRQ mechanism set-out in Section I-B of Part I of the Schedule of Concessions and Commitments on 
Goods of Kazakhstan contained the following pa rameters for TRQs on beef, pork and poultry:  
in-quota tariff rates and quantities eligible for th e in-quota tariff rates.  The representative of 
Kazakhstan further explained that currently Kaza khstan did not allocate country-specific TRQs.  
In response to a question from a Member regard ing the reallocation of the unused quota, the 
representative of Kazakhstan said that Kazakhstan's TRQs were for small volumes and had been fully 
filled during the two years when such TRQs had been in effect.  Therefore, TRQs were allocated on 
the basis of the "historical principle" among importers/traders - residents of Kazakhstan - 
proportionally to the volume of the goods imported in  the previous period.  Thus, at this time, 
Kazakhstan had no need for a re-allocation mech anism and did not have one in place.   
276. One Member emphasized that the WTO Agreement on Import Licensing Procedures required 
that in the administration of quotas by means of lic ensing, quota allocations make provision for new 
entrants to the market and the i ssuing of licenses for imports in co mmercially viable quantities.  This 
Member stated that provision also needed to be made for the re-allocation of unused quantities of the 
TRQ by the original recipients of the licenses in the cases of country specific allocations.  This 
Member stated that Kazakhstan should establish a  mechanism to allow for access to the TRQ by new 
entrants, that ensured that allocated amounts were commercially viable, and that dealt with the issue 
of reallocation of unused quota designations to en sure full utilization of the TRQ when allocations 
were made on a country-specific basis.    WT/ACC/SPEC/KAZ/9/Rev.5 
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  277. [The representative of Kazakhstan confirmed th at from the date of accession of Kazakhstan to 
the WTO, import TRQs applied in Kazakhstan w ould be administered, whether by the competent 
Bodies of the CU or by authorities of Kazakhstan, in a manner that was consistent with 
the GATT 1994 and other relevant WTO Agreements , including the Agreement on Import Licensing 
Procedures and the Agreement on Agriculture.  She further confirmed that, in implementing TRQs, 
Kazakhstan would provide for allocations under th e TRQs in commercially viable quantities and 
would provide opportunity for new entrants seeking access to in-quota allocations under the TRQ.  
If Kazakhstan allocated TRQs on a country-specifi c basis, it would provide for a transparent, 
predictable, and timely reallocation mechanism that allows for full utilization of TRQs by 
WTO Members.  The Working Party took note of these commitments.] 
- Fees and Charges for Services Rendered 
278. The representative of Kazakhstan informed Memb ers that Article 72 of the Customs Union 
(CU) Customs Code left the authority for the a pplication of customs fees to the CU Parties.  
In Kazakhstan, customs fees and charges currently  were regulated by the Customs Code of the 
Republic of Kazakhstan (hereinafter:  "Customs Code of Kazakhstan") and Government Resolution 
No. 24 "On Adoption of Rates of Customs Fees Levi ed by Customs Bodies" of 21 January 2011.  
Government Resolution No. 669 "On Adoption of Rates of Customs Fees, Charges and Payments 
Levied by Customs Bodies" of 8 July 2003 was no longer in force.   
279. The representative of Kazakhstan further noted th at before adoption of the new Customs Code 
of Kazakhstan, which had entered into force as of 1 July 2010, customs fees had been levied for 
(i) customs clearance; (ii) customs escort of goods; and (iii) customs warehousi ng of goods.  Fees also 
had been levied for issuing preliminary decisions  on the classification of goods and the methodology 
used for identifying the origin and customs value of goods.  In accordance with the new RK Customs 
Code, customs fees were levied only for (i) custom s clearance at the time of declaration of goods; 
(ii) customs escort of goods; and (iii) issuing preliminary decisions (Article 116).   
280. The Customs Code of Kazakhsta n had abolished the old customs clearance fee levied at 
0.2 per cent of the customs value.  Customs clearance fees and customs escort fees now applied in accordance with Government R esolution No. 24 "On Adoption of Customs Fee Rates Levied by 
Customs Bodies" of  21 January 2011, which establishe d customs clearance fees levied at the time of 
declaration in fixed amounts (euro) per declarati on and levied customs escort fees on the basis of 
distance.  The methodology used for calculating cust oms escort fees included travel expenses of 
customs officials, costs of fuel for transportation,  and depreciation costs of vehicles; and it did not 
cover the salaries of customs officials. In her view , the fees were calculated on the basis of the actual WT/ACC/SPEC/KAZ/9/Rev.5 
Page 92  
 
  cost of services rendered and therefore were in c onformity with Article VIII of the GATT 1994.  
Customs fees levied for customs declaration of goods, customs escort, and issuing of preliminary 
decisions were paid to the budget and were non-refundable. 
281. The customs clearance of goods (and vehicles) in  Kazakhstan included, (i) registration of a 
customs declaration; (ii) verification of the application of tariff and non-tariff regulations; 
(iii) verification of accuracy of the declared customs regimes (such as customs transit, customs 
warehouse, etc.) with customs requirements; (iv) administration of customs fees; determination of 
customs value; and (v) classification of goods fo r the purpose of customs examination and customs 
expert evaluation.  According to paragraph 3 of Article 115 of the Customs Code of Kazakhstan, the 
amount of customs clearance fees levied could not  exceed the actual costs in curred by customs bodies 
during the customs clearance process.  Customs clearance fees were set based on the customs 
declaration at €60 for the main list of goods in the customs declaration, and at €25 for every additional 
list, in case of declaring more than one type of goods  at once.  Pursuant to Article 120 of the Customs 
Code of Kazakhstan, customs clearance fees had to be paid before or at the time of submission of the customs declaration.  The fee for issuing preliminary decisions on the classification of goods and the 
origin of goods by the customs body was set at €70 a nd had to be paid before the issuance of such 
decision.  In response to a specific question from a Member, the representative of Kazakhstan 
confirmed that Kazakhstan applied a fixed fee for all customs clearance activities irrespective of the 
type of good, clearance place, time, and transportation mode.  
282. In response to a question from a Member, the representative of Kazakhstan confirmed that 
only transit escort fees were levied on the basis of distance.  According to Article 322 of the Customs 
Code of Kazakhstan, "customs escort" was a measure used by the customs bodies or other organizations stipulated by the legislation of Kazakhstan to convey goods in accordance with the 
customs procedure of the customs tr ansit.  The customs bodies could au thorise this procedure in cases 
(i) determined on the basis of the risk management system; (ii) when customs duties and taxes had not 
been paid or had not been paid in full; (iii) when the carrier repeatedly had failed to fulfil duties with 
regard to the delivery of goods in accordance with  the customs procedure of customs transit; and 
(iv) as provided for in international agreements to  which the Republic of Kazakhstan was a party.   
283. The customs escort was initiated no later than w ithin 24 hours of the time the customs bodies 
made the decision on the need for customs escort.  Customs escort fees were calculated on the basis of 
the distance between the customs point of departure of the goods to the customs point of destination 
(e.g., ranging from €11 for a distance of up to 50 km to €878 for a distance of over 2,000 km).  The methodology for calculation of customs escort fees is provided in Annex 12.  The fees charged  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 93 
 
 
  covered the travel expenses of customs officials, the cost of fuel used for transportation, and 
depreciation cost of vehicles; it did not cover the sal aries of customs officials.  If customs escort was 
provided to the goods transported by several vehi cles, the customs fee was applied proportionally 
depending on the number of vehicles.  Customs fees for customs escort had to be paid after the decision on customs escort was made, but no later than on the day that the customs escort began.  
284. The following items were exempt from payment of customs fees:  (i) vehicles transporting 
passengers and baggage internationally on a regular  basis as well as other property necessary during 
transportation; (ii) maintenance items, fuel, food and other property exported from the customs 
territory of the Customs Union in order to provide  for the work of Kazakhstan's vessels or vessels 
chartered by Kazakhstan's persons used for marine  fishery, as well as products of marine fishery 
imported into Kazakhstan; (iii) na tional and foreign bills and coins (except for bills and coins of 
cultural and historical value), and securities; (i v) goods (except for excisable goods) imported as 
humanitarian aid; (v) goods except for excisab le goods (except for cars for medical purposes) 
imported for charity purposes; (vi) materials imported by the National Bank of Kazakhstan for the production of bills and coins; (vii) goods imported a nd exported for official use of foreign diplomatic 
missions and consular establishments, diplomatic, administrative and techni cal personnel of these 
establishments, including their family members who we re not citizens of the Republic of Kazakhstan; 
(viii) goods declared under the customs procedure of refusal in favour of the State; and (ix) goods 
acquired using the grants of governments and intern ational organizations in accordance with the tax 
legislation of Kazakhstan. 
285. [The representative of Kazakhstan confirmed that Kazakhstan would, from the date of 
accession, ensure that any fees and charges for ser vices rendered imposed on or in connection with 
importation and exportation, including those listed in  paragraph [279] and Annex [12], or introduced 
in the future would be applied in conformity with the relevant prov isions of the WTO Agreement, in 
particular Articles VIII and X of the GATT 1994.  She further confirmed that, from the date of 
accession, all laws and regulations regarding the a pplication and level of an y such fees and charges 
would be published.  Further, upon receipt of a written request of a concerned Member, Kazakhstan 
would provide to that Member information on the re venue collected from a specific fee or charge and 
on the costs of providing the associated services.  The Working Party took note of these 
commitments.] 
- Application of Internal Taxes to Imports 
286. The representative of Kazakhstan stated that, as of 1 July 2010, the legal framework 
governing the application of indirect taxation on  imports (and exports) among the Customs Union WT/ACC/SPEC/KAZ/9/Rev.5 
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  (CU) Parties was contained in the Agreement on the Principles of Indirect Tax Collection at Export 
and Import of Goods, Performing Works and Render ing Services in the Customs Union, signed on 
25 January 2008, as amended by the Protocol on  Amending the Agreement on the Principles of 
Collection of Indirect Taxes on Exports and Im ports of Goods, Perform ing Works and Rendering 
Services in the CU of 11 December 2009 (hereafter:  Protocol on Amending the Agreement on Indirect Taxes on Exports and Impor ts).  Its provisions were ela borated in the Protocol on the 
Procedure of Levying Indirect Taxes upon Pe rforming Works and Rendering Services in the 
Customs Union of 11 December 2009, and the Protoc ol on the Procedure of Collection of Indirect 
Taxes and on the Mechanism of Carrying Ou t the Control over their Payment while 
Exporting/Importing Goods from/to the Customs Union, signed on 11 December 2009.   
287. These CU Protocols and the Agreement establishe d that imports among CU Parties would be 
subject to excise and value-added taxes (VAT) and that exports among CU Parties would be exempted 
from excise taxes and (or) subject to VAT at a zero rate, provided that documentary confirmation of the fact of the export was submitted and that the tax authorities of the CU Parties possessed 
information confirming tax payment to the bud gets of other CU Parties for these goods.  
The Agreement also confirmed that the rate of dut y of these indirect taxes applied to imports would 
not exceed the rate applicable to domestic goods.  The Agreement on Indirect Taxes on Exports and 
Imports (as amended) provided that  application of indirect taxes on imports into Special Economic 
Zones (SEZs) would be established in a separate CU Treaty.  Article 70 of the Customs Code of the 
Customs Union, adopted on 27 November 2009 (herea fter the CU Customs Code) and in force as of 
1 July 2010, confirmed that CU Parties' cust oms services would collect VAT and excise taxes on 
imports into the Customs Union from third parties.  Articles 72, 73, and 75 stated that the levels, method of collection and taxable base for these tax es on imports were determined by the national 
legislation of the CU Parties.  Thus, within the framework of the Customs Union, Kazakhstan's 
national legislation determining th e application of indirect taxes to imports and exports prior to 
1 January 2010 continued to apply.   
288. The representative of Kazakhstan stated that the Tax Code of the Republic of Kazakhstan 
provided the legal framework for application of in ternal taxes (VAT and excise taxes) on imported 
goods in the Republic of Kazakhstan.  Local Gove rnment authorities did not have the right to 
introduce import taxes, as these taxes could only be introduced by the national Government through 
the adoption of new legislative acts or amendments to the Tax Code.  The new Tax Code had entered 
into force on 1 January 2009, and was based on the following key principles:  (i) reduction of the tax 
burden of the non-extracting sectors of economy; ( ii) reduction of administrative barriers; and 
(iii) increase in the effectiveness of the tax administration.  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 95 
 
 
   - Value Added Tax  
289. The representative of Kazakhstan said that VAT was set at a general rate of 12 per cent, 
which was levied uniformly on domestic and imported products, including those originating in 
CU Parties.  VAT was levied on domestic products on the basis of the volume of taxable turnover, 
while for imports VAT was levied on the sum of the customs value of goods, as well as other taxes 
and mandatory payments.  In reply to a specific qu estion from a Member, she specified that in case of 
excisable goods, excise taxes were included in the taxable base of both domestic and imported goods 
for the purposes of applying VAT.  In reply to a re quest to detail the "other taxes and mandatory 
payments", the representative of Kazakhstan replied that her Govern ment applied excise taxes, import 
duties and, where applicable, customs levies fo r storage of goods, customs clearance and escort.  
Kazakhstan applied the "country of destination" pr inciple to imports originating from all trading 
partners, including CU Parties and CIS countries.  Specifically, as of 1 January 2005, all imports of 
oil, natural gas and gas condensate had been subj ect to the normal VAT rate, irrespective of the 
country of origin.  Pursuant to Article 242 of the new Tax Code, all exported goods were zero-rated 
for VAT purposes.  Specifically, since 1 January 20 05, the export of ferrous and non-ferrous scrap 
had been zero-rated for VAT purposes.   
290. She noted that, in accordance with Article 248 of  the Tax Code, the sales turnover of certain 
goods (works, services) was exempted from the paym ent of VAT.  Goods (works, services) with sales 
turnover exempt from the payment of VAT were lis ted in Annex 13(a).  She further said that the 
application of VAT within special economic z ones and free warehouses was discussed in the section 
"Free Zones, Special Economic Zones". 
291. She further explained that, pursuant to Article  255 of the Tax Code, VAT was not levied on 
the imports of:  (i) national and fo reign currency (except for currencies of cultural and historic value), 
and securities; (ii) goods, imported by natura l persons under duty-free regulations of the 
Customs Union and the Republic of Kazakhstan; (i ii) humanitarian aid, except for excisable goods, 
imported in accordance with procedures establis hed by the Government; (iv) goods, except for 
excisable goods, imported as charitable assistance th rough official channels from States, national 
Governments, and international organizations, in cluding for technical assistance purposes; (v) goods 
imported by diplomatic missions and accredited cons ular offices for official use, as well as goods 
imported for personal use by the diplomatic a nd administrative personnel of these missions, by 
consular officers and employees, and members of thei r families living with them, that were exempted 
in accordance with international Agreements; (v i) goods subject to declaration under the customs 
regulation of the Customs Union and/or custom s regulation of the Repub lic of Kazakhstan under WT/ACC/SPEC/KAZ/9/Rev.5 
Page 96  
 
  customs regimes providing for tax exemptions - customs transit, customs warehouse, processing on 
the customs territory, processing for domestic produc tion, temporary importation, re-importation, 
duty-free trade, refusal of the good in favour of the State, free warehouse, destruction and free 
customs zone; (vii) Government-approved medici nes, including medicinal substances; articles 
intended for medical (veterinary) use, including pr osthetic and orthopaedic devices, devices for the 
deaf and blind, medical and veterinary equipmen t; materials and components for the production of 
medicines, including substances, medical (veterinar y) products, including pros thetic and orthopaedic 
devices, and medical (veterinary) equipment; (viii) po stage stamps (except for collectibles); (ix) raw 
materials for production of banknotes by the Na tional Bank and its subordinate bodies; (x) goods 
imported under the grants provided by States, Gove rnments of States and international organizations; 
(xi) imported investment gold, except for inv estment gold imported by the National Bank of 
Kazakhstan under certain conditions ; and (xii) investment gold imported by the National Bank of 
Kazakhstan.  
292. A Member asked the representative of Kazakhstan to confirm that the general rate of VAT 
was applied equally to all goods, imported and domestic.  In particular, this Member enquired if 
Kazakhstan exempted small businesses and entrepreneurs from VAT payments based on the (low) 
level of their revenues.  Kazakhstan was also asked if there were exemptions from application of the 
VAT on domestic raw agricultural produce at its fi rst point of sale from the farm.  This Member 
further stated that such exemptions for sales of domestic agricultural produce, but not for similar 
imported articles, appeared to conflict with obligations that Kazakhstan would assume under 
Article III of the GATT 1994.  This Member asked how Kazakhstan would alte r or eliminate the tax 
exemption on domestic agricultural output to restore non-discriminatory treatment vis-à-vis  similar 
and identical imported goods.  
293. The representative of Kazakhstan replied that  VAT was applied equally to imported and 
domestic goods, and that no exemptions applied to domestic agricultural products.  Kazakhstan 
maintained a simplified taxation system for small businesses that were not required to register as VAT 
payers due to their small annual turnover (less than  3,000 MCI).  She stated that this minimum 
threshold was an accepted international practice a pplied to small producers with limited technical 
capacity to apply complex tax methodologies.  
294. The representative of Kazakhstan further added that producers and processors of agricultural 
products could qualify the following tax regimes:  (i) a regime applicable to peasant farms; 
(ii) a regime applicable to judicial persons  - producers of agricultural products, products of  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 97 
 
 
  aquaculture (fish-breeding) and rural consumer coope ratives (hereinafter – agricultural producers); or 
(iii) a regime applicable to processors of primary agricultural products.   
295. The representative of Kazakhstan explained that  the first regime applied to peasant farms5 
producing agricultural goods or pr ocessing and selling their own agricultural produce.  This regime 
was based on a "single land tax" (set at 0.1 to 0.5 per cent of the assessed value of the land) which 
replaced the individual income tax, land tax and char ges for its use, property tax, transport tax, and 
value-added tax. The farmers eligible for this ta x regime were small business entities which did not 
have to register as VAT payers. 
296. The second tax regime was applied to judicial persons that produced, processed, and sold 
their own agricultural produce.  According to this  regime, the VAT payable was determined normally, 
i.e., by the difference between th e VAT charged in the price of product sold and the VAT paid for 
inputs (works, services).  The amount of the VAT payable by the agricultural producer to the budget 
after sale of its product could be reduced by 70 per cent, as a result, they paid to the budget only 
30 per cent of VAT.  The price of these agricultu ral goods to the first purchaser/consumer, including 
food processing enterprises, incorporated the full 12 per cent VAT.  
297. Furthermore, the representative of Kazakhstan noted that based on the provisions of 
Article 267 of the Tax Code, processors of agricultu ral primary products could also reduce the amount 
of the VAT payable to the budget by 70 per cent.  Whereas, the price of final products to the first purchaser/consumer included the full 12 per cent VAT.  To be eligible for the preference, agricultural 
processors had to receive not less than 90 per cent of their aggregate annual income from carrying out 
the following types of businesses: (i) production of meat and meat products; (ii) processing and 
canning of fruits and vegetables; (iii) production of vegetable and animal oils and fats; (iv) processing 
of milk and production of cheese; (v) production of flour and cereal industry products; (vi) production 
of ready fodder for animals; (vii) production of bread; (viii) production of baby foods and dietetic 
nourishments; and (ix) production of starch and mo lasses.  The representative of Kazakhstan noted 
that the preference was aimed at addressing the curre nt social situation in the agricultural sector.  
She explained that almost 97 per cent of domestic agricultural producers that supplied their products 
to processors of agricultural primary products were small farmers and households with annual 
turnover of less than 30,000 MCI, i.e. they were not  VAT payers.  This meant that in the absence of 
the preference, the processors would have to pay la rger amounts of VAT than in the normal situation, 
                                                      
5 Peasant farm is a labour union of individuals exercising individual entrepreneurship that is 
inextricably linked with the use of agricultural land for agricultural production and processing and marketing of 
their products.  The subjects of the peasant farms ar e citizens of the Republic of Kazakhstan engaged in 
entrepreneurial activities without forming a legal entity. WT/ACC/SPEC/KAZ/9/Rev.5 
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  because they had no VAT to deduct when they calcula ted VAT payable to the budget.  Thus, the VAT 
preference was aimed at compensating the losses of the processors incurred as a result of purchase of 
primary agricultural products from small farmer s and households not registered as VAT payers.
     
298. One Member expressed its concern that the scheme to provide revenue from VAT payments 
directly to the agricultural producers and processors at the time of first sale to consumers might allow 
the producer or processor to charge less for his/her goods based on the expected subsidy.  
This Member maintained that, as applied, it could operate as a discriminatory measure against 
imports.  This Member held the view that VAT pr eferences should either be eliminated or brought 
into conformity with WTO provisions. 
299. In response, the representative of Kazakhstan stat ed that, in her view, the tax regime applied 
to agricultural producers and processors did not contradict Article III of the GATT 1994 since the 
price of the goods charged by the agricultural pr oducer or processor to the first purchaser/consumer 
included the 12 per cent VAT as for imported like g oods.  Instead, reduction of VAT payable to the 
budget by 70 per cent was considered as governme nt subsidy to producers and processors of 
agricultural products in Kazakhstan.   
 - Excise Tax  
300. The representative of Kazakhstan noted that the legal framework for excise taxation in 
Kazakhstan was provided in Section 9 of the Tax Code of the Republic of Kazakhstan.  It sets the list 
of products, which were subject to excise taxes and established the tax rates (see Annex 13(b)).  
Asked about the target date for unification of excise taxes (which for many years had been applied at 
higher rates on imported goods than on domestic  goods), she responded that, according to the 
Tax Code, excise taxes for domestic and imported goods had been fully unified as of 1 January 2012.   
301. A Member requested more details on the ta xable base for domestic and imported goods for 
the application of excise taxes.  This Member also  sought more information on the process that had 
been used to unify excise taxes and asked Kazakhstan to provide a table listing all excise taxes 
currently applied.  If necessary, an implementati on table for Kazakhstan's progressive unification of 
excise taxes where the rates of such taxes now di ffered as applied to domest ic production or imported 
goods should also be provided.  Moreover, this Member enquired whether Kazakhstan's tax regime 
expressed (and collected) excise taxes in different currencies for domestically produced products and 
imports.  If this was the case, how did Kazakhstan ensu re that exchange rate shifts did not result in 
different excise tax rates.  This Member also e nquired whether the unified tax would be payable in 
local currency for all goods.  Finally, this Member c onsidered that, to ensure their conformity with  WT/ACC/SPEC/KAZ/9/Rev.5 
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  Article III of the GATT 1994, the excise tax regime should not impose different currency 
requirements for taxes on domestic goods and on imports  as payment of taxes in euro may result in 
less favourable treatment in terms of the actual revenue collected.  Some Members asked the representative of Kazakhstan to confirm that there were no additional excise tax exemptions, namely 
that excise tax was applied to all similar goods  imported from all countries in a non-discriminatory 
manner.  Members emphasized that Kazakhstan shoul d eliminate any remaining differential excise 
taxes from the date of accession to the WTO, i.e., it w ould unify all of its excise rates in terms of their 
application to domestic and imported goods or otherwise bring their a pplication into conformity with 
the provisions of Articles I and III of the GATT 1994. 
302. The representative of Kazakhstan replied that  the taxable base for domestic goods for 
application of excise taxes was defined as the amount (volume or quantity) of excisable goods 
produced or sold in physical (measurement) units (A rticle 283 of the Tax Code).  The taxable base for 
imported excisable goods was defined as the volum e or quantity of imported excisable goods in 
physical (measurement) units (Article 297 of the Tax Code).  She further stated that according to the 
Tax Code - as amended by Law No . 297- IV "On Amendments and Addenda to Certain Legislative 
Acts on Issues of Customs Regula tion and Taxation" of 30 June 2010 - excise tax rates on spirits and 
alcohol beverages had been unified since 1 January  2012.  The excise tax rates for automobiles and 
fuel had already been unified since 2009, on tobacco products - since 2011.  She added that only motor vehicles with engine capacity over 3,000 cm
3 were subject to excise taxes.  This was aimed 
primarily at addressing environmental concerns and had no discriminatory effect on imports.  As of 
2009, excise taxes were levied on all eligible goods, both domestically produced and imported, in the 
national currency (Tenge).  She also confirmed th at excise taxes were applicable to domestic and 
imported goods regardless of the country of origin . Currently applied excise taxes are listed in 
Annex 13(b). 
303. She further noted that Kazakhstan did not appl y excise tax on imports of (i) excisable goods 
imported by natural persons within the limits set by the Government; (ii) excisable goods required for 
the operation of vehicles involved in internationa l transportation, en route and at intermediate 
locations; (iii) goods damaged prior to being tr ansported across the customs border and rendered 
unusable as products and materials; (iv) goods impor ted for use (including personal use) by foreign 
diplomatic representative offices and offices of the same status, exempted from excise taxes under 
international Agreements to wh ich Kazakhstan was party; (v) goods moving across the customs 
border of the Customs Union and placed under the following customs procedures established by the 
customs legislation of the Customs Union and custom s legislation of the Rep ublic of Kazakhstan -  
customs transit, customs warehouse, processing on  the customs territory, processing for domestic WT/ACC/SPEC/KAZ/9/Rev.5 
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  production, re-importation, duty-free trade, refusal of the good in favour of the State, destruction, free 
warehouse, free customs zone, except for the cu stoms procedure "issue of goods for domestic 
consumption"; and (vi) products cont aining alcohol used in medicine (except for balm), registered in 
accordance with Kazakhstan's legislation.    
304. [The representative of Kazakhstan confirmed that, from the date of accession, Kazakhstan 
would apply its domestic taxes and exemptions thereo f, including VAT, excise taxes, and other taxes, 
in a non-discriminatory manner in compliance with Articles I and III of the GATT 1994.  
The Working Party took note of this commitment.] 
- Quantitative Import Restrictions, including  Prohibitions, Quotas and Licensing Systems 
305. The representative of Kazakhstan said that, as a r esult of the formation of the Customs Union 
(CU) with the Russian Federation and  Belarus on 1 January 2010, legal authority for the imposition 
of quantitative import restrictions in the Repub lic of Kazakhstan now was based on the following 
legal acts:  the Agreement "On Common Measures of Non-Tariff Regulation in Respect of Third 
Countries", signed on 25 January 2008 (hereinafter:  "the CU Agreement on Non-Tariff Regulation"), 
the Agreement "On the Procedure of Introduction  and Implementation of Measures, Concerning 
Foreign Trade in Goods, on the Common Customs Territory in Respect of Third Countries", signed 
on 9 June 2009 (hereinafter:  "the CU Agreem ent on Measures Concerning Foreign Trade"), the 
Agreement "On the Rules of Licensing in the Area of Foreign Trade in Goods", signed on 9 June 2009 (hereinafter:  "the CU Agreement on Li censing"), Decision No. 19 of the CU Interstate 
Council "On a Single Non-Tariff Regulation of the Cu stoms Union of the Republic of Belarus, the 
Republic of Kazakhstan and the Russian Federatio n" of 27 November 2009 and Decision of the 
Collegium of the Eurasian Economic Commission No. 134 "On Normative Legal Acts in the Area of 
Non-tariff Regulation" of 16 August 2012.  As a consequence, decisi ons to apply non-tariff measures 
on third-country imports into the CU were now ta ken by the Eurasian Economic Commission (EEC).  
The EEC Collegium had re-approved the Common List of  Goods Subject to Bans and Restrictions on 
Importation and Exportation by Parties of the Cust oms Union of Eurasian Economic Community in 
Trade with Third Countries (hereinafter:  "the Common List") through Collegium Decision No. 134, 
which had come into force on 16 September 2012 (S ee Annex 14 for the Common List).  Previously, 
the Common List had been approved by CU Comm ission Decision No. 132 "On a Single Non-Tariff 
Regulation of the Customs Union of the Republic of Belarus, the Republic of Kazakhstan and the 
Russian Federation" of 27 November 2009.  A ccording to the CU Agreement on Non-Tariff 
Regulation, non-tariff measures could include qu antitative restrictions, bans, exclusive import 
licenses, automatic licenses (perm its) or non-automatic licenses.  WT/ACC/SPEC/KAZ/9/Rev.5 
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  306. Prior to the establishment of the CU, appli cation of non-tariff measures was governed by 
Law No. 544 "On Regulation of Trade Activity" of 12 April 2004.  This law had been amended by 
Law No. 297-IV "On Amendments a nd Addenda to Certain Legal Acts  of the Republic of Kazakhstan 
on Issues of Customs Regulation and Taxa tion" of 30 June 2010 and Law No. 400-IV 
"On Amendments and Addenda to Certain Legal Acts of the Repub lic of Kazakhstan on Issues of 
Regulation of Trade Activity" of 26 January 2011 up on enforcement of the CU  Agreements regulating 
non-tariff measures.  The representative of Kazakhs tan noted that the CU Parties did not apply 
non-tariff  measures in mutual trade.   
307. The representative of Kazakhstan explained that in  addition to goods that had been subject to 
non-tariff regulation in Kazakhstan prior to the est ablishment of the CU, the Common List had added 
the following goods:  certain products with encr yption capabilities (hereinafter: "goods containing 
encryption technology") and implements for catch ing aquatic biological resources and skins of 
Greenland seals and baby seals.  Weak and medium distillates, which had been subject to import 
licensing in Kazakhstan prior to establishment of the CU, were not included in the Common List, and 
hence were no longer subject to non-tariff regulation.   Finally, she noted that upon establishment of 
the CU, Kazakhstan's import ban on certain types of narcotic drugs and psyc hotropic substances and 
their precursors had been replaced by an import licensing regime.  In response to a Member's 
question, she stated that Kazakhstan did not appl y any prohibition on imports  of second-hand clothes 
and tires.   
308. The representative of Kazakhstan further expl ained that Government Resolution No. 681 
"On Bans Imposed on Goods and Vehicles Importe d to and Exported from Kazakhstan, Lists of 
Goods Prohibited to be Placed under Certain Cust oms Regimes, and Bans and Restrictions for 
Conducting Operations With Goods Placed under Cert ain Custom Regimes" of 10 July 2003, banning 
imports of:  (i) military weapons and ammunition, materials and equi pment which could be used in 
the production of weapons of mass destruction; (ii) certain kinds of narcotics, psychotropic agents and 
precursors, as well as instruments for their consumption; (iii) printed and illustrative materials aimed at creating propaganda for war, terrorism, violen ce, racism, as well as pornographic materials; 
(iv) certain ozone-depleting substances; and (v) goods containing ozone-depleting substances, had 
been repealed by Government Resolution No. 2 72 of 25 March 2011.  She added that a quota on 
imported grinding and forged spheres (im posed by Government Resolution No. 1243 
"On Introduction of Restriction for Import And E xport Of Certain Goods" of 5 December 1998), and 
restrictions on imports of ethyl spirit and alcoho lic beverages (imposed by Government Resolution 
No. 1031 "On Import Licensing of Ethyl Spirit and Al cohol Products in the Republic of Kazakhstan" 
of 27 June 1997) also had been abolished on 1 Ja nuary 2003 and 17 June 2004, respectively.   WT/ACC/SPEC/KAZ/9/Rev.5 
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  - (a) Quantitative Import Restrictions , including Prohibitions and Quotas  
309. The representative of Kazakhstan noted that Kazakhstan did not maintain any quantitative 
import restrictions, prohibitions or quotas within  the meaning of Article XI of the GATT 1994, nor 
was any such measure in place in the CU.  The re presentative of Kazakhstan explained that under the 
CU legislation, import restrictions could be a pplied pursuant to Article 7 of the Agreement on 
Non-Tariff Regulation and in accordance with national laws and international treaties of Kazakhstan, 
if those measures were necessary:  (i ) to maintain public morals or law and order; (ii) to protect the 
life or health of citizens, environment, life or health of animals and plants; (iii) to prevent the exhaustion of irreplaceable natural resources and implemented simultaneously with curtailment of the 
domestic production or consumption associated with the utilization of irreplaceable natural resources; 
(iv) to protect cultural valuables and heritage; (v) to limit exports of domestic raw materials to provide 
sufficient quantity of such materials for the domestic manufacturing industry in periods when 
domestic prices for such materials were kept lowe r than world prices as the result of a stabilization 
plan implemented by the Government; (vi) to acquire  or distribute goods in case of their general or 
local shortage; (vii) to comply with the internatio nal obligations; (viii) to ensure the defense of the 
country and security of the State; and (ix) to observe regulatory legal acts not contravening 
international commitments and related to the app lication of the customs law, preservation of the 
environment, protection of intellectual property and ot her legal acts; and  were  related to exports or 
imports of gold or silver.  
310. In addition, the representative of Kazakhstan e xplained that pursuant to Article 3 of the 
CU Agreement on Non-Tariff Regulation, quantitative  import restrictions could be introduced on 
agricultural or fishery products imported into the CU in accordance with Article XI:2 of 
the GATT 1994, when such measures were required:  (i) to reduce the production or sale of similar domestic goods; (ii) to reduce the production or sale of  domestic goods that could be directly replaced 
with imported goods unless there was a large-scal e production of similar domestic goods; (iii) to 
remove from the market a temporary surplus of si milar domestic goods by providing the available 
surplus of such goods to some groups of consumers eith er free of charge or at prices inferior to market 
prices; (iv) to remove from the market a temporar y surplus of domestic goods that may be directly 
replaced with imported goods unless there was a la rge-scale production of similar domestic goods by 
providing the available surplus of such goods to some groups of consumers either free of charge or at 
prices inferior to market prices; and (v) to limit the production of products of animal origin whose 
production was dependent upon impor ted goods, provided the production of similar domestic goods 
was negligible.  In response to a question from a Member, the representative of Kazakhstan explained 
that "domestic good" in this context meant a good produced in any CU Party.   WT/ACC/SPEC/KAZ/9/Rev.5 
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  311. Referring to the statement of the representative of Kazakhstan in the preceding paragraph, a 
Member enquired whether any import restrictions under Article XI:2(c) of the GATT 1994 had been 
or were being applied.  This Member requested Kazakhstan to enter a commitment to comply with 
Article 4.2 of the WTO Agreement on Agriculture , which had superseded Article XI:2(c) of 
the GATT 1994, as from the date of its accession  and to remove any measures that could be 
inconsistent with that Article.  In response,  the representative of Kazakhstan said no import 
restrictions under Article XI:2(c) of the GATT 1994 were applied under the na tional legislation of 
Kazakhstan or CU Commission Decisions.  At the mo ment Kazakhstan did not maintain any measure 
relating to Article 4.2 of the WTO Agreemen t on Agriculture - such as quantitative import 
restrictions, variable import levies, minimum import prices, discretionary import licensing -  on agricultural goods.  Therefore, Kazakhstan's currently  applied policy was consis tent with Article 4.2 
of the WTO Agreement on Agriculture.  
312. She further stated that, pursuant to Article 8 of the CU Agreement on Non-Tariff Regulation, 
the EEC was authorised to apply quantitative impor t restrictions and prohibitions to fulfill the 
obligations of a Party under international sanctions or to protect the external financial situation and 
safeguard the balance of payments.  To meet th ese obligations, the EEC was authorised to apply 
quantitative import restrictions or grant exclusive licenses to import or export based on proposals from the CU Parties.  Such measures would be take n in accordance with the laws of Kazakhstan and 
the international agreements to which Kazakhstan was a Party.  In response to a question from a 
Member, the representative of Kazakhstan explained th at the list of general exceptions stipulated in 
Articles 7 and 8 of the CU Agreement on Non- Tariff Regulation was exhaustive and no other 
document within the CU provided for such exceptions.  
313. The representative of Kazakhstan explained that, as of 1 January 2010, pursuant to Article 9 
of the CU Agreement on Non-Tariff Regulation a nd Article 1 of the CU Agreement on Measures 
Concerning Foreign Trade, the authority to impose non-tariff measures on third-country imports in the 
CU was transferred from the individual Parties to th e EEC.  A proposal to apply a non-tariff measure 
could be filed by a CU Party or the EEC.  The EE C was required to make its determination within 
30 days from the date the proposal was submitted, and the decision would come into force within 
45 days from the date of publication.  Any non-ta riff measure was applied to goods originating in 
third countries, and applied equally to imports fro m all countries.  In response to a question from a 
Member, the representative of Kazakhstan explai ned that all changes to CU Agreements and 
legislative acts (including the Common List) were  published on the CU website (www.tsouz.ru).   WT/ACC/SPEC/KAZ/9/Rev.5 
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  314. In response to a question from a Member, the representative of Kazakhstan explained that 
under Article 9 of the CU Agreement on Non-Tariff Regulation and Article 8 of the CU Agreement 
on Measures Concerning Foreign Trade, and pursua nt to the procedures set forth in the latter 
Agreement, a CU Party could unilaterally impose temporarily a non-tariff measure if such a measure was aimed at:  (i) the observance of public moral ity, law and order; (ii) defense and security; 
(iii) protection of life or health of the citizens, environment, life or health of animals and plants; 
(iv) protection of cultural values and cultural he ritage; (v) protection of intellectual property; 
(vi) prevention of the exhaustion of irreplaceable na tural resources; (vii) prevention or reduction of 
the critical shortage in the domestic market of food or other goods that were essential for the domestic 
market; or (viii) protection of the external fi nancial position and safeguarding the balance of 
payments.  Furthermore, Articles 6.1 and 7.1 of the Agreement on Measures Concerning Foreign 
Trade provided further grounds to introduce unilatera l non-tariff measures with a view to protecting 
national interests or an external financial position and safeguarding the balance of payments.  Such a 
unilateral measure could be imposed for only six m onths.  The CU Parties not imposing the non-tariff 
measure were to take the necessary steps to prevent the importation of the subject goods into the Party 
which unilaterally applied the non-tariff measure. 
315. Some Members stated that certain elements of Article 7 of the CU Agreement on Non-Tariff 
Regulation, such as paragraph 6, reached beyond gr ounds provided for under the GATT, in particular 
Articles XX and XI.  Those Members requested a commitment that Article 7 of the CU Agreement on 
Non-Tariff Regulation, whether applied by Kazakhs tan or the competent bodies of the CU, would be 
in conformity with the relevant pr ovisions of the WTO Agreement.   
316. In response, the representative of Kazakhstan stated that, in her view, Article 7 of the 
CU Agreement on Non-Tariff Regula tion was in conformity with Article XX(j) of the GATT 1994.  
She also confirmed that measures applied on the basis of Article 7 of the CU Agreement on 
Non-Tariff Regulation would be in conformity with  the relevant provisions of the WTO Agreement, 
whether applied by Kazakhstan or the competent bodies of the CU.   
- (b) Import Licensing 
317. The representative of Kazakhstan noted that as of 1 January 2010, the licensing regime in 
Kazakhstan was governed by the CU Agreements and EEC Decisions lis ted in the first paragraph of 
this section and by the Agreement "On the Regi me and Implementation of Tariff Quotas" of 
12 December 2008.  The purpose of the licensing regi me was to monitor and control imports of goods 
which, for various reasons, were classified as sensitiv e by the CU Parties and/or by the international 
community.  These Agreements and Decisions did not cover the issues of technical regulation,  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 105 
 
 
  application of sanitary and phytosanitary measur es, or anti-dumping, safeguard and countervailing 
measures.  These issues were regulated by separ ate Customs Union agreements and (or) national 
legislation.  The procedure for importation of sp ecific goods included in the Common List, such as 
goods containing encryption technology, ethyl spirits and alcohol products, etc. were set-out in CU 
regulations and national legislation.  The author ised body of each CU Party was responsible for 
issuing and monitoring implementation of non-auto matic licenses and/or automatic licenses (permits). 
318. The representative of Kazakhstan explained that in addition to the CU Agreements and EEC 
Decisions, the national legislation of Kazakhstan c ontinued to apply to the extent that it did not 
contradict the CU Agreements, EEC Decisions an d other CU legal acts.  Kazakhstan's national 
legislation in this area included Law No. 214 "On Licensing" of 11 January 2007, as amended by Law 
No. 400-IV "On Amendment and Addenda to Certain Legislative Acts of the Republic of Kazakhstan 
on the Issues of Trade Activity Regulation" of 26 January 2011 and Law No. 461-IV "On Amendments and Addenda to Certain Legisla tive Acts of the Republic of Kazakhstan on 
Improvement of the Regulatory Approval System" of 15 July 2011 (hereinafter:  "the Law on 
Licensing"), and Government Resolution No. 578 "On Approval of Rules on Export and Import 
Licensing, Including Licensing of Goods Subject to Export Controls, and Rules on Automatic Import Licensing of Certain Goods, Validation of Qualif ication Requirements for Licensing Activities and 
Approval of the List of Goods Subject to Export a nd Import Licensing" of 12 June 2008 (hereinafter:  
"Resolution No. 578"). 
319. The representative of Kazakhstan explained that  an import licence or permit authorised the 
licensee or permit holder to import the relevant good in to only the CU Party th at issued the licence or 
permit; the licence or permit did not authorize the li censee to import the relevant product into other 
CU Parties.  She further explained that the licen ce or permit did, however, give the licensee/permit 
holder the right to transit the product through the other CU Party's territory to the territory of the Party 
that issued the licence or permit.  
320. According to Article 5 of the CU Agreem ent on Non-Tariff Regulation, licensing was 
required:  (i) in the event of temporary quantitativ e restrictions on imports of certain types of goods; 
(ii) to regulate the importation of certain goods fo r reasons of national security, health, safety or 
environmental protection; (iii) to grant an exclusiv e right to import certain goods; or (iv) to carry out 
international obligations.  Import licenses were also required to regulate the importation of goods 
subject to tariff rate quotas.  The type of non-tariff restrictions and the list of goods subject to these 
restrictions were established by the EEC.  The curr ent list of such goods is set-out in Annex 14.  WT/ACC/SPEC/KAZ/9/Rev.5 
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  The EEC could decide to add or remove goods from this list upon request of a CU Party or on its own 
initiative. 
321. The procedure for obtaining automatic and n on-automatic import licenses (permits) was 
unified throughout the territory of the CU, incl uding uniform licence and permit applications and 
forms, the list of documents to be submitted when applying for licence, the list of goods subject to 
import licensing, and the licensing procedures for each category of goods. 
322. The representative of Kazakhstan said that acco rding to the CU Licensing Agreement, the 
"authorised State bodies of executive power" (hereinaft er:  "the authorised body") issued three types 
of non-automatic licenses:  one-time, general and ex clusive, as well as permits in case of automatic 
licensing.  In Kazakhstan, the "authorised State body" responsible for granting the licence depended 
on the type of licence and product subject to licensing.   
323. One-time licenses were issued by the authorised  body of the Government of Kazakhstan to 
foreign trade participants on the basis of a forei gn trade contract related to goods subject to import 
licensing and granted the right to import certain types of goods in the quantity determined by a licence.  A licence was issued for the quantity of go ods specified in a foreign trade contract and was 
valid up to one year from the date of its entering in to force.  Import licenses issued for goods subject 
to temporary quantitative restrictions were valid un til the end of the calendar year for which a quota 
was established.  One-time licence holders had to  submit to the authorised body a certificate of 
performance within 15 days after the expiration date of the licence.  
324. General licenses were issued by the authorised body of the Government of Kazakhstan to 
participants of foreign trade and granted the right to  import certain types of goods subject to licensing 
in the quantity determined by a licence.  Ac cording to CU Decision No. 168 "On Ensuring 
Functioning of the System of Common Non-Tariff Re gulation of the Customs Union of the Republic 
of Belarus, Republic of Kazakhstan and the Russian  Federation" of 27 January 2010 (hereinafter:  
"CU Commission Decision No. 168"), only products d escribed in Sections 2.9 (precious metals and 
precious stones), 2.10 (unpolished precious metals, scrap and wastes of precious metals, ores and 
concentrates of precious metals, and raw materials co ntaining precious metals), 2.25 (goods subject to 
authorization procedures), 2.27 (goods subject to  tariff rate quotas) of the Common List could be 
imported under a general licence as amended by Co llegium Decision No. 134.  A general licence was 
valid up to one year from the date of its enteri ng into force; for goods subject to quantitative 
restrictions, a general licence was valid until the end of the calendar year for which a quota was 
established.  General licence holders had to submit to the authorised body a certificate of performance  WT/ACC/SPEC/KAZ/9/Rev.5 
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  on a quarterly basis.  In response to a question, the representative of Kazakhstan noted that at the 
moment Kazakhstan did not issue any general licenses.   
325. Exclusive licenses were issued by the authorised  body of the Government of Kazakhstan for a 
period not exceeding the term established in a decision of the EEC and gave the applicant the exclusive right to import/export certain types of goods.  According to CU Commission Decision No. 168, exclusive licenses could be granted only fo r products in Section 2.26 (goods subject to 
exclusive rights) of the Common List, and were issu ed consistent with the laws of the relevant 
CU Party.  In response to a question, the represen tative of Kazakhstan noted that Kazakhstan had not 
issued any exclusive licenses.   
326. Pursuant to Article 3.5 of the CU Licensi ng Agreement, all types of non-automatic import 
licenses were issued within 15 working days from the date of submission of the complete set of 
documents.  These documents consisted of an appl ication for a licence, an electronic copy of the 
application, a copy of the contract, a copy of a cer tificate confirming that the applicant was registered 
with a regional tax authority as a tax-payer, a copy  of the activity licence (if applicable) and other 
documents, as required.  In reply to a specific question, the representative of Kazakhstan said that 
other documents were specified in separate Regula tions adopted by Collegium Decision No. 134.  For 
instance, additional documents related to safety re quirements for a limited number of specific goods 
were established in Regulations on the order of movement of goods, such as ozone-depleting 
substances, hazardous wastes, plant protection chemi cals and special technical devices.  Licenses had 
to be renewed in cases of change of the legal form of the licence holder, change of the name or place 
of registration or residence, or loss of the licence.   She added that Kazakhs tan applied uniform import 
licensing fees for all goods.  According to the Tax Code of the Republic of Kazakhstan, the licensing 
fee was equal to 10 Monthly Calculated Indices (her einafter:  "MCI").  In 2012, the import/export 
licensing fee was equal to 16,180 tenge (approximately US$109). 
327. The representative of Kazakhstan explained that pursuant to Article 4 of the CU Licensing 
Agreement, permits were issued without restriction to all applicants within three working days from 
the date of the submission of the draft permit in a format approved by the CU Commission Decision No. 168, and remained valid until the end of the cale ndar year in which they were issued.  No other 
documents were required for issuance of a permit.  Application could be submitted on any working 
day before customs clearance.  The list of go ods subject to permits was approved by the EEC 
(Section 2.25 of the Common List).  
328. Non-automatic import licenses were issued by the Ministry of Industry and 
New Technologies, except for import licenses for narc otic drugs, psychotropic substances and their WT/ACC/SPEC/KAZ/9/Rev.5 
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  precursors that were issued by the Ministry of Internal Affairs; import licenses for ozone-depleting 
substances that were issued by the Ministry of Environment Protection; and import licenses for human 
organs and tissues, blood and its components that were  issued by the Ministry of Public Health.  
In accordance with CU Commission Decision No. 747 of 16 August 2011 "On Amendments to 
Normative Legal Acts of the Customs Union in th e Sphere of Non-Tariff Regulation in Relation to 
Ethyl Spirits and Alcoholic Products" (hereina fter:  "CU Commission Decision No. 747"), upon 
accession of any CU Party to the WTO, non-automa tic import licensing requirements to spirits and 
alcohol products would be eliminated and replaced by automatic licensing requirement.  
329. In response to a question from a Member, the representative of Kazakhstan confirmed that 
proprietary and/or confidential information contained in an im port licence application would be 
protected under the applicable laws  of the Republic of Kazakhstan. 
330. A Member expressed concern that import licenses expired at the end of each calendar year 
and that importers could submit appli cations for renewal only as from the 15
th January of the 
following year and would thus face an up to six-w eek hiatus from supply due to renewal procedure as 
opposed to domestic producers that were not require d to obtain an import licence.  The representative 
of Kazakhstan stated that because the CU Licensi ng Agreement did not provide a separate procedure 
for the renewal of licenses, a licence holder wi shing to renew a licence had to submit a new 
application, along with the full set of required documents and for the same fee of 10 MCI.  
An applicant could apply for a new licence at any ti me before the expiration of the current licence in 
order to avoid a disruption of supply of goods. 
331. Article 3.6 of the CU Licensing Agreement est ablished the grounds for refusing licenses.  
A licence could be refused on the following grounds:  (i) incomplete or inaccurate information in the 
documents submitted by the applicant to obtain a li cence; (ii) non-compliance with the requirements 
stipulated in Articles 3 and 5 of the CU Licensing Agreement; (iii) termination or suspension of one 
or more documents that served as the basis for issu ance of a licence; (iv) violation of international 
obligations of a CU Party, which could occur as a result of performance of the contract which 
required a licence; and (v) exhaustion of quota (in the case of registration of a licence for goods subject to quotas).  The decision to refuse a licence had to be justified and presented by the 
authorised body to the applicant in writing.  Th e representative of Kazakhstan confirmed that licenses 
would not be refused due to minor documentation errors.  
332. The representative of Kazakhstan stated that a decision to terminate or suspend an import 
licence was made by the authorised body of K azakhstan based on the cr iteria established in 
CU Commission Decision No. 488 "On Approval of the Provision on the Procedure of License  WT/ACC/SPEC/KAZ/9/Rev.5 
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  Suspension or Termination" of 8 December 2010.  Pu rsuant to this Decision, the authorised body of 
Kazakhstan had the right to terminate or suspe nd an import licence in the cases stipulated by 
paragraph 10 of Article 3 of the CU Licensing Agreement including a change in the constituent 
documents of a licensee registered as a juridical pe rson (e.g., a change of the organizational-legal 
form, name, or its location) or a change in th e passport information of a licensee registered as a 
natural person.  In such circumstances, the CU  Licensing Agreement provided that the licensee could 
request that the authorised body terminate the existi ng licence, and register a new licence.  In order to 
register a new licence, the licensee was require d to submit a new application and documents 
confirming the above-mentioned change(s).  In case of  loss of the licence, th e licensee was entitled to 
a duplicate licence, which would be issued within fi ve working days from the date of submission of 
the request explaining the causes and circum stances of the loss of the licence.   
333. The representative of Kazakhstan explained that  in order to obtain an import licence for 
certain goods, the importer was required to have an  activity licence.  The Law on Licensing provided 
a complete list of activities subject to licensing.  Activity licensing requirements were established for:  (i) national security reasons; (ii) implementation of State monopoly functions; (iii) strengthening the 
rule of law; or (iv) protection of the environment, property, and the life and health of citizens.  The list 
of activities subject to licensing is provided in A nnex 5(c) (see section on "Registration Requirement 
for Import and Export Operations"). 
334. A Member noted that pursuant to Article 4.9 of  the Law on Licensing, certain "State bodies", 
autonomous educational organizati ons and related foreign entities, and the Kazakhsta n Development 
Bank were not required to have an activity licence for certain activities that would otherwise require 
one.  This Member asked if "State bodies" included State-owned or State-controlled enterprises or if 
they were limited to official agencies of the Gove rnment of Kazakhstan and asked for an explanation 
as to why these exemptions existed, how the exem pted potential licensees were otherwise regulated 
and if these exemptions provided discriminatory preferential treatment.  The representative of 
Kazakhstan replied that these laws did not provide for preferential treatment for domestic entities with 
regard to activity licenses required for obtaining import licenses, nor did the exemptions cover 
activities involving imports or exports.   
335. A Member asked if Article 40 of the Law on Li censing authorised the requirement for import 
licenses for goods under internati onal agreements (e.g., CITES, Kimberley Process) and what specific 
circumstances were contemplated for the use of import licenses "for the purposes of protection of home manufacturers of the goods and economic saf ety of the Republic of Kazakhstan without 
application of quantity restrictions".  The representative of Kazakhstan explained that the WT/ACC/SPEC/KAZ/9/Rev.5 
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  Law "On Licensing" had been amended in acco rdance with the CU Agreement on Non-Tariff 
Measures.  Specifically, Articles 39 and 40 ha d been excluded from the Law on Licensing by 
Law No. 400-IV "On Amendments an d Addenda to Certain Legisla tive Acts of the Republic of 
Kazakhstan on the Issues of Regulating Trade Activit y" of 26 January 2011.  Goods subject to the 
international agreements (e.g., CITES, Kimberley Pr ocess) could be regulated according to Article 5 
of the Agreement on Non-Tariff Measures.   
336. Similarly, a Member expressed concern with Article 40 of the Law on Licensing, which 
permitted introduction of import licenses "in order to  protect domestic producers of the commodity", 
and such justification did not a ppear consistent with Kazakhstan' s WTO obligations.  The Member 
asked Kazakhstan how it would bring its import licensing regime into compliance with the WTO rules.  The representative of Kazakhstan explained that Article 40 had been eliminated by 
Law No. 400-IV of 26 January 2011.  She reitera ted that Article 5 of the CU Agreement on 
Non-Tariff Regulation set forth the only reasons for which import licenses could be required.   
337. Members of the Working Party expressed concerns  that the current application of licensing 
requirements to products such as ethyl spirits an d alcohol products, goods containing encryption 
technology, and special technical devices operated to restrict imports.  A Member requested that the 
Republic of Kazakhstan explain how these restrictions  would be modified or eliminated to comply 
with the WTO requirements.  In response, the re presentative of Kazakhstan stated that the grounds 
upon which import licensing for those goods was introdu ced complied with the exemptions stipulated 
by Article XX of the GATT 1994.  In her view, the import licensing procedures had been brought into 
compliance with the WTO Agreement on Import Licensing Procedures.   
- (i) Ethyl Spirits and Alcohol Products 
338. The representative of Kazakhstan explained that  since 1 January 2010, the importation into 
the Republic of Kazakhstan of ethyl spirits a nd alcohol products had been governed by the 
CU Agreements and Decisions listed in the first paragraph of this section,  as well as Kazakhstan's 
domestic legislation, Law No. 429 "On State Regulat ing of Production and Turnover of Ethyl Spirit 
and Alcohol Products" of 16 July 199 9 (hereinafter:  "Law No. 429 on Regulation of Ethyl Spirits and 
Alcohol Products") and Government Resolution No . 731 "On Approval of the Rules on Licensing and 
Qualification Requirements for Storage, Wholesale and (or) Retail Sales of Alcohol Products Except 
for Storage, Wholesale and (or) Retail Sale of Alcoholic Beverages within the Territory of 
Production" of 23 August 2007.    WT/ACC/SPEC/KAZ/9/Rev.5 
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  339. The representative of Kazakhstan further explained that, pursuant to the CU Commission 
Decision No. 747, upon accession to the WTO of an y CU Party, non-automatic import licensing 
requirement for ethyl spirits and alcohol produc ts (Section 2.18 of the Common List) would be 
eliminated and replaced by an automatic licensi ng procedure whereby licenses would be issued upon 
submission of the appropriate and complete documen tation.  She further noted that pursuant to 
Law No. 461-IV "On Amendments an d Addenda to Certain Legisla tive Acts of the Republic of 
Kazakhstan on Issues of Improvement of Perm issible System" of 15 July 2011 amending the 
Law on Licensing, the requirement for an activity li cence for importation of ethyl spirits and alcohol 
products, which was used as a condition for obtaining  an import licence for ethyl spirits and alcohol 
products, had been eliminated as of 30 January 2 012.  She noted, however, that importers into 
Kazakhstan of ethyl spirits and alcohol products were still require d to hold an activity licence for 
production, distribution, or storage of ethyl spirits and alcohol products, and to obtain and apply strip 
stamps for the purposes of excise tax payments, as d escribed in the section "Application of Internal 
Taxes to Imports" of this Report.  In respon se to a question from a Member, the representative 
confirmed that Law No. 429 on Regulation of Ethyl Spirits and Alcohol Pro ducts would be amended 
to reflect the changes in licensing regime applied to imports of ethyl spirits and alcohol products.  In 
response to a question from another Member con cerning licensing requirements for non-food products 
containing denatured alcohol, e.g., fuel mixtures, cosmetics, fragrances, cleaning products, paints and 
stains, the representative of Kazakhstan confirmed that Law No. 429 on Regulation of Ethyl Spirits 
and Alcohol Products and CU legal acts did no t regulate importation of these products.   
- (ii) Pharmaceuticals 
340. The representative of Kazakhstan noted that  since 1 January 2010, the importation of 
medicines and pharmaceutical substances ("pharmaceuticals") into Kazakhstan was regulated by the 
CU Agreements and Decisions  listed in the first paragraph of this  section, and more specifically by 
the Regulation "On the Order of Entry into the Cust oms Territory of the Customs Union of Medicines 
and Pharmaceutical Ingredients", the Code of  the Republic of Kazakhstan No. 193 "On People's 
Health and Healthcare System" of 18 September 2009 (h ereinafter:  "the Code on Health") and Order 
of the Minister of Public Health No. 710 "On Approval of the Rules on Importation and Exportation 
of Medicines, Products of Medical Purpose and Medical Equipment" of 16 November 2009 (hereinafter:  "Order of the Minister on Rules on Importation and Exportation of Pharmaceuticals").   
341. The representative of Kazakhstan said that , pursuant to CU Decision No. 748 "On 
Amendments to the Regulations on the Order of  Importation of Medicines and Pharmaceutical 
Substances to the Customs Territory of the Custom s Union" of 16 August 2011, as of 1 October 2011, WT/ACC/SPEC/KAZ/9/Rev.5 
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  pharmaceuticals were no longer subject to an impor t licensing requirement.  Pharmaceuticals were, 
however, still subject to a registration requirement.  Pursuant to the Regulation "On the Order of Entry 
into the Customs Territory of the Customs Union of Medicines and Pharmaceutical Ingredients", only 
pharmaceuticals included in the national registries of pharmaceuticals of the CU Parties could be 
imported into the CU.  The national registry of Kazakhstan was administered in accordance with the national legislation, and only pharmaceuticals regist ered in Kazakhstan (i.e., in accordance with the 
Code on Health) could be imported into the territory of Kazakhstan; non-registered pharmaceuticals 
could be imported only with a conclusion (permit) as  described in paragraph 346.  In response to a 
question from a Member, the representative of Kazakhstan confirmed that as described in 
subsection (b) of the section "Registration Requireme nts for Import and Export Operations" of this 
Report, importation of pharmaceuticals was restricted  to juridical persons of Kazakhstan meeting the 
requirements of Article 80 of the Code on Hea lth, which included holding an activity licence to 
engage in production or distri bution of pharmaceuticals.   
342. A Member noted that Kazakhstan's registra tion process was burdensome and constituted a 
problem for its exporters.  A major concern was re gistration for imported products took about a year 
to renew, whereas a registration for locally produced  generic products was renewed in about a month.  
In addition, the renewal process required the same  procedures as the original registration.  
This Member asked how Kazakhstan would ensu re that the import licensing procedures for 
pharmaceuticals would conform to WTO requirements.   
343. In response, the representative of Kazakhstan emphasized that there could be no such 
discrimination under national legislation or CU le gal instruments either in the process for the 
registration or re-registration of pharmaceuticals in  Kazakhstan.  In accordance with Government 
Resolution No. 351 "On Approval of Standard of State Service 'State  Registration, Re-registration and 
Introduction of Changes in Registration Record of  Medicines, Products of Medical Purpose and 
Medical Equipment'" of 4 April 2011, (i) State registration was conducted within 227 days; and 
(ii) State re-registration took 137 days.  For th e procedure of re-registration fewer documents and 
procedures were required.  In reply to a specific question, the representative of Kazakhstan said that 
conditions for State registration a nd re-registration were identical for locally produced and imported 
pharmaceuticals in Kazakhstan.  The same list of documents was required in Kazakhstan for 
registration of locally produced and imported pha rmaceuticals.  The term "simplified list of 
documents" did not exist in the legislation of Kazakhstan. 
344. With regard to a concern raised by a Me mber on the renewal of registration, the 
representative of Kazakhstan said that, at present, the "Rules on State Registration, Re-registration  WT/ACC/SPEC/KAZ/9/Rev.5 
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  and Introduction of Changes in Registration Record of Medicines, Products of Medical Purpose and 
Medical Equipment" (hereinafter:  "the Rules"), approved by Order No. 735 of the Minister of the 
Public Health of Kazakhstan of 18 November 2009, envisaged simplific ation of one of the stages of 
re-registration procedures – analytical expertise.  Analytical expertise was not required for pharmaceuticals marketed in Kazakhstan for over 15 years if the pharmaceuticals had received no 
complaint relating to its safety, quality and efficacy .  At the same time, a registration record of 
pharmaceuticals, produced in accordan ce with Good Manufacturing Practice (GMP), was prepared in 
the form of a common technical document consisting of 5 modules.  All 5 modules (1-5) were required for the State registration and 1-3 modules were required for the State re-registration.  
Therefore, fewer documents had to be submitted fo r re-registration.  Additionally, the State Program 
"On Developments of Pharmaceutical Indus try for the Period of 2010-2014" envisaged 
implementation of the GMP by pharmaceutical comp anies in Kazakhstan.  In addition, the State 
Program of the Development of Public Health care "Salamatti Kazakhstan" (Healthy Kazakhstan) 
envisaged accession of national inspectorate into the Pharmaceutical Inspection Convention and 
Pharmaceutical Inspection Co-operation Scheme by 2015.  Implementation of the goals stipulated in 
these programs would allow Kazakhstan to introduc e a one-time State re-registration procedure.  
345. The representative of Kazakhstan further e xplained that information confirming that 
pharmaceuticals intended for importation were in the St ate registry had to be provided in the customs 
declaration.  Registration of medicinal products for medical purpose and medical equipment in the 
State registry was permitted only after a review conducted to evaluate safety, effectiveness, and 
quality of the medicine on the basis of an expertise.   The list of pharmaceuticals currently registered 
could be found on the website of the National Center  for Expertise of Medicines, Products of Medical 
Purpose and Medical Equipment:  http://www. dari.kz/index.php?la ng=eng&uin=1282274831.  
346. The representative of Kazakhstan added that, the following non-registered pharmaceuticals 
could be imported only with a conclusion (permit) is sued by the authorised b ody (Ministry of Public 
Health in Kazakhstan) for the purpose of:  (i) State registration; (ii) exhibitions without the rights to sell them afterwards; (iii) life-saving treatment and rendering medical aid to patients having rare and 
(or) severe pathology; (iv) prevention and elim ination consequences of emergency situations; 
(v) equipping organizations of public health servi ce with unique medical equipment that had not 
analogously registered in Kazakhstan; and (vi) conduc ting clinical research as stated in Article 80.3 of 
the Code on Health.  The list of documents required to obtain a conclusion (permit) for each of the 
above-stated categories of pharmaceuticals was prov ided in the Order of the Minister on Rules on 
Importation and Exportation of Pharmaceuticals.   WT/ACC/SPEC/KAZ/9/Rev.5 
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  347. She noted, however, that pharmaceuticals (including non-registered pharmaceuticals) could 
be imported without a conclusion (permit) issued by the authorised body (Ministry of Public Health) 
if they were imported for personal use by natural pe rsons, diplomats or representatives of international 
organizations, as part of first-aid kits of vessels, in ternational airlines, trains and vehicles arriving to 
the CU customs territory, or for medical aid to par ticipants of international expeditions, cultural and 
sport events.   
348. In response to a question from a Member, the representative of Kazakhstan confirmed that 
narcotic drugs, psychotropic substances and thei r precursors (Section 2.12 of the Common List) were 
still subject to import licensing.  Importation into th e CU of narcotic drugs, psychotropic substances 
and their precursors were regulated by the sep arate Regulation "On the Order of Importation, 
Exportation and Transit of Narcotic Drugs, Psychot ropic Substances and their Precursors across the 
Customs Territory of the Customs Union".  Accord ing to the Regulation, juridical persons could 
import narcotic drugs, psychotropic substances and their precursors to the CU customs territory 
provided they obtained a licence issued by the aut horised body (Ministry of Internal Affairs) in 
coordination with the Ministry of Public Health.  Physical persons could import narcotic drugs and 
psychotropic substances as prescribed medicine for personal use in limited quantities.  The following 
could be imported without licenses:  (i) narcotic dr ugs, psychotropic substances and their precursors 
intended for first aid in emergency situations, (ii) fi rst-aid kits of vessels, international airlines, and 
(iii) precursors used as supplies in quantity n ecessary for operation of equipment and technical 
devices of air, sea (river) and railway transport. 
- (iii) Products containing cryptographic capabilities, including goods containing 
 encryption technology 
349. The representative of Kazakhstan explained that  within the framework of the CU, since 
1 January 2010 imports of certain products c ontaining cryptographic capabilities (goods containing 
encryption technology, listed in Annex 15(a)) prev iously not subject to import licensing now were 
covered by the licensing regime.  Special technical  devices designed for the clandestine interception 
of information (STDs) (listed in Annex 15(b)) remained to be subject to import licensing.  
350. Some Members requested information on the a pplication by Kazakhsta n of requirements for 
importation of goods containing encryption technology.  These Members noted that most countries 
did not limit imports of these products and questione d the need and justification for licensing, in 
particular, non-automatic licensing of commercially  traded, mass-market goods, and goods that were 
covered under the Information Technology Agreemen t (ITA).  Members expressed concern that such 
licensing requirements could nullify or impair the market access commitments on a wide-range of  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 115 
 
 
  products of undertaken by the Repub lic of Kazakhstan.  Members stated  that to the extent that the 
Republic of Kazakhstan intended to  establish or apply licensing requirements, such requirements 
should apply only to products that clearly presented a threat to security.  In such cases, licensing 
procedures should be applied in a non-discr iminatory manner and comply with all 
WTO requirements. 
351. The representative of Kazakhstan explained th at, prior to 1 January 2010, Kazakhstan had 
required only an activity licence to import goods containing encryption technology; no import licence 
had been required as had been established by Government Resolution No. 1160 "On Approval of 
Licensing Rules and Qualification Requirements for Ac tivity in the Sphere of Development and Sale 
(including other Transfer) of Devices for Cr yptographic Protection of Information" of 
30 November 2007.  Following the formation of the Customs Union on 1 January 2010, the 
importation of goods containing encryption technolo gy was regulated by the CU Agreements and 
Decisions listed in the first paragraph of this sec tion, and by the CU Regulation "On the Order of 
Entry into the Customs Territory of the Customs Union and Removal of the Customs Territory of the 
Customs Union of Encryption (cryptographic) Means". 
352. [The representative of Kazakhsta n confirmed that any procedur es or requirements relating to 
licensing imports of goods containing encryption technology, whether by the Republic of Kazakhstan or by the competent bodies of the CU, would be  applied on a non-discriminatory basis and in 
conformity with the relevant provisions of the WT O Agreement, in particular, Articles I and III of 
the GATT 1994, and that procedures related to the no tification, evaluation, approval, and licensing of 
goods containing encryption technology, would be tr ansparent and predictable and would not impose 
unreasonable or burdensome requirements on such goods.  The Working Party took note of these 
commitments].  
353. In response to a concern raised by a Member  that Kazakhstan's import licensing regime for 
goods containing encryption technology was now more restrictive than prior to the formation of the 
CU, the representative of Kazakhstan explained that, in order to facilitate tr ade, Kazakhstan and its 
CU partners had developed and applied an interim system of regulation of goods containing 
encryption technology.  Under this interim syst em, all goods containing encryption technology were 
divided into three groups:  (i) certain goods co ntaining encryption technology could be imported 
without any formalities related to encryption; (ii)  other goods with encryption technology would be 
subject to a one-time notification requirement; a nd, (iii) a category of goods with encryption 
technology would be subject to an expert eval uation and require an import licence.  The import 
licence would be issued by the Ministry of I ndustry and New Technologies, based on a "conclusion" WT/ACC/SPEC/KAZ/9/Rev.5 
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  issued by the executive body in th e field of national security of the CU Party (the National Security 
Committee in the case of Kazakhstan), following an "expert examination".  She noted that other 
formalities, such as customs or t hose necessary to implement technical  regulations would continue to 
apply in respect of imports of all these goods. 
354. In response to a request by a Member to clar ify the meaning of the wording "without any 
formalities related to encryption" in the previous pa ragraph, the representative of Kazakhstan said that 
such formalities were understood as the formalities concerning the goods liste d in Annex 15(c) and 
described in the second and subsequent sentences of paragraph 356, and th e formalities listed in 
paragraph 359 concerning the goods which were subject to import li censing and expert evaluation.  
She further explained that "formalities" not relate d to encryption that could be applied to goods 
containing encryption technology could relate to the requirements resulting from application of the 
legislation on customs regulation, technical regula tion, intellectual property rights, and other legal 
acts, which were usually applied with respect to the imported goods or goods designed for internal 
circulation in the market.   
355. [The representative of Kazakhstan confirmed that the conditions for importation of goods 
containing encryption technology, subject to current a nd any future exemptions, indicated in all of the 
Notes to Category 5, Part 2 "Information Security" of the Wassenaar Arrangement Dual Use List, whether imposed by Kazakhstan or the competent b odies of the Customs Union, would not be more 
restrictive than those in effect on 1 June 2012.  The Working Party took note of these commitments]. 
356. [With respect to goods falling into the categor ies set-out in [Annex 15(c)], the representative 
of Kazakhstan confirmed that, within the framework of the interim system, any restrictions existing 
before 1 January 2010 would be e liminated and no new restrictions, such as expert evaluations, 
approvals, and licenses, for the importation of those goods would be adopted or applied, whether by 
Kazakhstan or the competent bodies of the CU.  Sh e further informed Memb ers that within the 
framework of the interim system, importation of goods in the categories set-out in [Annex 15(c)] 
would be permitted based on a one-time submission of a notification.  To comply with this 
requirement, the manufacturer of the good would subm it a completed paper copy of a form containing 
information specified in [Annex 15(d)].  Further, the representative of Kazakhstan confirmed that no 
licenses would be required, whether by Kazakhstan or by the competent bodies of the CU, for imports 
into Kazakhstan of goods containing encryption t echnologies included in [Annex 15(c)], and the 
exemptions set-out in paragraph [355].  The Wo rking Party took note of these commitments]. 
357. Addressing a request from a Member, the representative of Kazakhstan confirmed that all 
goods with encryption technology released by futu re Wassenaar Arrangement Category 5, Part 2  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 117 
 
 
  "Information Security" de-controls would be allowe d to be imported "without any formalities related 
to encryption".  Goods subject to a notificati on requirement, in accordance with the preceding 
paragraph were listed in Annex 15( c).  In response to a question from a Member, the representative of 
Kazakhstan explained that, consistent with Wassen aar practice, the regulating country (Kazakhstan) 
would determine which goods qualified as "mass mark et goods", as defined in Annex 15(c).  She 
added that the data to be submitted for a "one -time notification" application were listed in 
Annex 15(d).  She confirmed that, if a good had been  imported subject to the "one-time notification" 
process, that good would not be subject to any other notifications by any parties importing that good.  
The information on goods approved for import throu gh the "one-time notification" process would be 
available to the public on the websites of the Na tional Security Committee of Kazakhstan and the CU. 
358. In response to a question from a Member, the representative of Kazakhstan explained that, if 
proprietary information was submitted in the not ification, and the manufacturer identified that 
information as proprietary, that information would be protected.  Confirmation of notification would 
be automatic, unless the manufacturer or its author ised representative in the Republic of Kazakhstan 
were contacted within ten working days after subm ission of the notification regarding its compliance 
with the requirements, including whether the product w as correctly subject to notification, set-out in 
paragraph 356.  In the Republic of Kazakhstan, the National Security Committee would maintain a 
public internet site where such confirmations woul d be posted; the CU would also maintain a public 
internet site where this list would be available to  the public.  Any importer or shipper could rely on a 
relevant confirmation.  Once a good was notified an d confirmed, that good would not be subject to 
any other notifications by any parties importing th at good; rather an importer/shipper would be 
required to indicate only that the good appeared on the internet site in the relevant customs 
declaration.  She further explained that this notif ication procedure was intended to facilitate the entry 
of the goods listed above and would not result in  any delays or additional approval procedures. 
359. [For goods containing encryption technology that  needed an import licence, the representative 
of Kazakhstan confirmed that, within the framework of an interim system, such goods would need to 
undergo expert evaluation and approval (conclusion) only once.  If an expert evaluator needed additional information for its evaluation, it was requi red to notify the manufacturer or his authorised 
representative in the Republic of Kazakhstan and requ est such information within ten working days of 
the application.  Manufacturers would not be oblig ated to submit source code  and failure to submit 
such code alone, would not result in denial of an application.  After the good was approved, the same 
good, or a good used for the same purpose with identical encryption, could be imported into the Republic of Kazakhstan with a licence issued in  a manner consistent w ith Article 2 of the 
WTO Agreement on Import Licensing Procedures.  The time period for completing import licensing WT/ACC/SPEC/KAZ/9/Rev.5 
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  procedures, including the time required to obtain an experts' evaluation, to receive approval and the 
import licence, would not exceed three months.  Fees  for experts' evaluations and licensing would be 
transparent and based on the costs of services re ndered.  The Working Party took note of these 
commitments]. 
360. [The representative of Kazakhstan confirmed that Kazakhstan and its CU partners would 
engage interested Members in a review of the opera tion of this interim system.  The purpose of this 
review would be to clarify and re fine procedures for notification, confirmation, and licensing of goods 
with encryption technology and, where possible, to further improve and expand  the products covered 
under paragraph [355] and Annex 15(c).  The Working Party took note of these commitments]. 
361. To obtain an import licence, along with standard set of documents indicated in Article 3.3 of 
the CU Agreement on Licensing, an applicant had to submit to the authorised body a conclusion 
(described in paragraph 358) issued by the Natio nal Security Committee on the permissibility of 
importing the specific encryption product.  Pursuant to the CU Encryption Regulations, in order to 
obtain a conclusion, an applicant had to submit to the National Security Committee an application for 
a conclusion on the import of a cryptographic device, indicating the product's full name and 
identifying characteristics such as model name an d serial number; a copy of the required activity 
licence; technical documentation on the encryptio n devices; and if requested, a sample of the 
encryption device.  The National Security Commi ttee conducted a technical analysis of imported 
devices to determine only if the product containe d cryptographic capabilities, and issued a document 
with its expert conclusion.  
362. The representative of Kazakhstan confirmed that  the procedure for technical analysis and 
obtaining the import and activity licenses for goods containing encryption t echnology did not require 
an applicant to disclose its confidential business information, including the source code of the 
product.  The submission of a product sample was not mandatory.  In practice, most of the approvals 
were made on the basis of detailed description of th e product's non-secret technical characteristics.   
363. Members of the Working Party thanked Kazakhsta n for reporting this change, but noted that 
this was a more restrictive system than had previo usly been in place.  They expressed concern about 
how Kazakhstan would ensure that goods not c ontaining encryption technology would be excluded 
from any requirements relating to importation of goods  containing such technology.  In their view, 
goods that did not contain encryption technology s hould not be subject to any encryption-related 
requirements or formalities.  Further, Kazakhsta n should not require an activity licence for the 
importation of encryption goods subject only to notification requirements.    WT/ACC/SPEC/KAZ/9/Rev.5 
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  364. [The representative of Kazakhstan confirmed that goods that did not contain encryption 
technology would not be subject to any encryption- related requirements or formalities.  She further 
confirmed that activity licenses would not be require d as a condition for importation of goods that 
were not subject to requirements or formalities related to encryption a nd goods subject only to 
notification requirements.  The Working Party took note of these commitments]. 
365. In response to a question from a Member, the representative of Kazakhstan explained that the 
importation of special technical devices designed fo r the clandestine interception or extraction of 
information (STDs) (Section 2.17 of the Common Li st) was regulated by the CU Agreements and 
Decisions listed in the first paragra ph of this section, and in particul ar the Regulation "On the Order of 
Importation to the Customs Territory of the Cu stoms Union and Exportation from the Customs 
Territory of the Customs Union of the Special  Technical Devices Designed for the Clandestine 
Interception or Extraction of Information", and the following domestic legislation:  the Order of the 
National Security Committee Chairman No. 8 "On A pproval of the Guidelines on Organization of the 
Work of National Security Authorities of the Republic  of Kazakhstan in the Sphere of Licensing of 
Special Technical Devices for Operative-Investiga tion Activity" of 15 February 2008.  The list of 
STDs subject to licensing was contained in Annex 15 (c).  CU agreements regulating the licensing of 
STDs superseded Kazakhstan's nati onal legislation.  STDs were de fined as special software and 
technical products containing hardware or soft ware features designed only for the clandestine 
interception or extraction of audio-, video- and othe r information as well as devices designed to detect 
the technical channels of leakage of informatio n.  In response to a Member's question, the 
representative of Kazakhstan confirmed that STDs differed from cryptographic devices by their 
intended purpose and use.  Cryptographic devices we re designed to protect confidential information 
whereas STDs were designed to obtain information cla ndestinely.  She further confirmed that devices 
designed for open use, but which as a result of modification, unintended use, or some other way, 
could be used for clandestine interception of in formation, for example voice recorders or normal 
surveillance cameras, were not  considered to be STDs. 
366. [The representative of the Republic of Kazakhsta n confirmed that, from th e date of accession, 
quantitative restrictions on imports, such as quotas, ba ns, permits, prior authorization requirements, 
licensing requirements or other requirements or restric tions having equivalent effect that could not be 
justified under the provisions of the WTO Agre ement would be eliminated and not introduced, 
re-introduced or applied, whether by the Republic of Kazakhstan or the competent bodies of the CU.  
From the date of accession, any such requirements or restrictions on imports, whether applied by the Republic of Kazakhstan or the competent bodies of  the CU, would be in conformity with the 
provisions of the WTO Agreement.  She confirmed that the administrative procedures of the Republic WT/ACC/SPEC/KAZ/9/Rev.5 
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  of Kazakhstan for the operation of its import licensi ng regime and their application would, from the 
date of accession, be in compliance with all rele vant provisions of the WTO Agreement, including the 
Agreement on Import Licensing Procedures.  Th e Working Party took note of these commitments] 
- Customs Valuation  
367. The representative of Kazakhstan stated that  the basic provisions relating to customs 
valuation principles and policies in Kazakhsta n were contained in the Agreement "On the 
Determination of Customs Value of Goods, Transf erring Across the Customs Border of the Customs 
Union" of 25 January 2008 (hereinafter:  "the CU Agreement on Customs Valuation"), the Customs 
Code of the Customs Union, adopted on 27 Novemb er 2009 (hereinafter:  "the CU Customs Code") 
and the Code of the Republic of Kazakhstan No. 296-IV "On Customs Procedures in the Republic of 
Kazakhstan" of 30 June 2010 (hereinafter:  "the Cu stoms Code of Kazakhstan").  The CU Agreement 
on Customs Valuation and the CU Customs Code  had entered into force in Kazakhstan on 
1 July 2010.  Prior to 1 July 2010, customs clear ance and control in Kazakhstan, including customs 
valuation, had been carried out in accordance with th e national legislation, mainly the former Customs 
Code of Kazakhstan No. 401 of 5 April 2003.  Th e CU Agreement on Customs Valuation specified 
those areas that were to be implemented thr ough national legislation.  In other cases, the 
CU Agreement on Customs Valuation applied direc tly as law.  Provisions of Code No. 155-11 
"On Administrative Violations" of 30 January 20 01 and Law No. 221 "On Order of Review of 
Requests of Natural and Juridical Persons" of 12 Ja nuary 2007 related to customs valuation also 
continued to apply after 1 July 2010.   
368. The representative of Kazakhstan confirmed that, as provided in Article 1.3 of the 
CU Agreement on Customs Valuation, the relevant  provisions of the CU Agreement and national 
legislation were based on the provisions of the WT O Agreement on the Implem entation of Article VII 
of the GATT 1994 (hereinafter: "the WTO Agreement on Customs Valuation") and that, in her view, 
the CU Agreement on Customs Valuation was draf ted to fully implement the WTO Agreement on 
Customs Valuation.  All six methods of customs va luation applied were based on the provisions of 
Articles 1, 2, 3, 5, 6, 7 and 8 of the WTO Agreement on Customs Valuation, including most of the provisions of the Interpretative Notes.  The rest of  the Interpretative Notes would be incorporated in 
CU legal instruments or in Kazakhs tan's national legislation.  The pr ovisions of Articles 9, 10, 11, 12, 
13 and 16 of the WTO Agreement on Customs Valu ation were also implemented in CU legal 
instruments and Kazakhstan's national legislation.  She noted, in particular, that in accordance with 
Article 2 of the CU Customs Code, the term "c ustoms territory of importation", as defined in 
Article 15.2 of the WTO Agreement on Customs Valuation, was the common customs territory of the  WT/ACC/SPEC/KAZ/9/Rev.5 
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  Customs Union, consisting of the territories of the Republic of Belarus, the Republic of Kazakhstan, 
and the Russian Federation, as well as artificial isla nds, installations and other objects located beyond 
the territory of the CU Parties in  respect of which those CU Parties enjoyed exclusive jurisdiction.  
Article 3 of the CU Agreement on Customs Valu ation confirmed that goods "produced" in the 
customs territory (including identical or sim ilar goods) included those extracted, raised, or 
manufactured, as defined in Article 15.1 of the WT O Agreement on Customs Valuation.  She stated 
that the term used in Article 3 of the CU Ag reement on Customs Valuation, i.e., that these goods 
belonged to "one or the same group of goods or a lin e of commodities, including identical and similar 
goods, which are manufactured within the framework  of a certain economic activity", was based on 
the meaning of the term "goods of the same class or kind" set-out in Article 15.3 of the WTO Agreement on Customs Valuation.  She further added that terms such as identical goods, similar 
goods, and related parties were used as described  in Article 15 of the WTO Agreement on Customs 
Valuation, and their definitions could be foun d in Article 3 of the CU Agreement on Customs 
Valuation.   
369. The representative of Kazakhstan stated that  the customs value of goods imported to the 
CU customs territory was declared by a declaran t when submitting a customs declaration of goods as 
provided for in the Agreement "On the Declaration Order of the Customs Value of Goods Transferred 
through the Customs Border of the Customs Un ion" of 12 December 2008, and Article 65 and 
Chapter 27 of the CU Customs Code.  The importer declared the customs value of imported goods by 
providing the following information:  the method cho sen by the declarant for customs valuation of 
imported goods, the customs value of goods , conditions and circumstances surrounding the 
transaction related to the customs valuation of goods  and documents confirming such information.  
The representative of Kazakhstan noted that the cu stoms value of imported goods was determined in 
accordance with six methods listed in the priority orde r:  (i) transaction value; (ii) transaction value of 
identical goods; (iii) transaction value of similar go ods; (iv) deductive method; (v) computed method; 
and (vi) fall-back method, as provided for in Artic les 4 and 6 to 9 and 10 of the CU Agreement on 
Customs Valuation.  The customs value of imported goods was as much as possible based on the price 
of transaction with these goods as provided in Artic le 2 and Article 4 of the CU Agreement on 
Customs Valuation, which established that the "cus toms valuation of imported goods shall be, as a 
matter of principle, based on the price of transac tion with these goods..." and "the customs value of 
goods imported to the common customs territory of th e Customs Union was the price of the respective 
transaction, i.e., the price actually paid or payabl e for these goods sold for export to the country of 
importation to the common customs territory of th e Customs Union".  The customs value of goods 
and the information related to their valuation was based on reliable and computable data and 
supported by documentary evidence.  The procedure of customs valuation was universal, i.e. did not WT/ACC/SPEC/KAZ/9/Rev.5 
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  differ depending on the source of goods (country of  origin, type of goods, participants of a 
transaction, etc.).  
370. The representative of Kazakhstan stated that  the transaction value method established the 
customs value of goods on the basis of the price actua lly paid or liable to be paid for these goods at 
their sale for importing to the CU customs territory , and had priority over other methods of customs 
valuation.  She further noted that the methods of valuation provided for in the WTO Agreement on 
Customs Valuation other than th e transaction value were contained in Articles 6 to 10 of the 
CU Agreement on Customs Valuation.  She further explained that Article 10 of the CU Agreement on 
Customs Valuation and Article 107 of the Customs Code of Kazakhstan provided for the use of the 
fall-back method.  If the customs value of the imported goods could not be determined under the 
provisions of Articles 4 and 6 to 9 of the CU Ag reement on Customs Valuation (Articles 101 to 106 
of the Customs Code of Kazakhstan), the customs value would be determined using reasonable means 
consistent with the principles and provisions of the CU Agreement on Customs Valuation.  
371. The methods of customs valuation used unde r the fall-back method were provided by 
Articles 101 to 106 of the Customs Code of Kazakhs tan and were consistent with the provisions of 
Articles 4 and 6 to 10 of the CU Agreement on Customs Valuation, and Article 7 of the 
WTO Agreement on Customs Valuation.  The use of  the fall-back method of customs valuation of 
goods was described in Article 10 of the CU Agre ement on Customs Valuation and was the same as 
the other methods; however, it could be app lied with some flexibility.  For example: 
- determination of customs value could be based on the transaction value of identical or similar 
goods produced in the country other than the count ry of production of the goods being valued;  
- in determining customs value using the transaction value of identical or similar goods, a 
reasonable flexibility was allowed in respect of  the interpretation of the requirement of 
Articles 6 and 7 of the CU Agreement on Cust oms Valuation and Articles 103 and 104 of the 
Customs Code of Kazakhstan that the identical  or similar goods shoul d be exported at or 
about the same time as the goods being valued, as a rule, up to 90 days;  
- customs values of identical or similar imported goods already determined under the 
provisions of Articles 8 and 9 of the CU Ag reement on Customs Valuation and Articles 105 
and 106 of the Customs Code of Kazakhstan coul d be used in determining customs value; and 
- in determining customs value using the deductive method, the "90 days" requirement 
established by paragraph 3 of Article 8 of the CU Agreement on Customs Valuation and 
paragraph 3 of Article 105 of the Customs Code of Kazakhstan could be administered flexibly 
(in accordance with the Interpre tative Note to Article 7.3(c) of the WTO Agreement on 
Customs Valuation). 
372. At the same time, customs valuation of goods using the fall-back method could not be based 
on the following:  (i) the price of goods in the internal market of the Customs Union produced on the territory of the Customs Union; (ii) the system of choosing for customs purposes the higher price from two alternatives; (iii) the price of goods in the dom estic market of the exporting country; (iv) costs  WT/ACC/SPEC/KAZ/9/Rev.5 
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  other than those included in the estimated cost determined for identical or similar goods in the 
computed method; (v) the price of goods delivered from the exporting country to third countries; 
(vi) minimum customs value; and (vii) arbitrary or fictitious customs value.  
373. In addition, the representative of Kazakhstan in formed Members that, pursuant to Articles 68 
and 69 of the CU Customs Code, if the customs officials discovered signs suggesting that the 
information on customs value of the goods stated by  the declarant could contain inaccurate details, the 
customs officer could perform additional measures of  control, including inspection of the documents 
and/or goods.  Release of the goods was permitte d by customs bodies on condition of presentation of 
a guarantee of the dutiable payments and taxes.  Pursuant to Article 1.2 of the CU Agreement on 
Customs Valuation and Article 113 of the Customs Code of Kazakhstan, these payments included:  
(i) import customs duty; (ii) export customs duty;  (iii) value-added tax levied upon importation of 
goods into the customs territory of Kazakhstan; (iv)  excise tax levied upon importation of goods into 
the customs territory of Kazakhstan; and (v) custom s levies (fees for customs declaration, escort, or 
preliminary decision).  For confirmation of the stat ed information, the declarant, upon request of the 
customs body, provided additional documents, informa tion and explanations.  She further added that 
the declarant had the right to prove the correctne ss of the selected method of determination of the 
customs value of the goods and the authenticity of  the information presented to the customs body.  
In cases when the transaction value was rejected, the customs body proposed to the declarant that the 
customs value of the goods be determined by using another method.  In such situations, the customs 
body and the declarant could hold consultations with regard to the method applicable for 
determination of the customs value of the goods.  No tably, the customs value was determined by the 
customs body by proceeding sequentially through the methods of determination of the customs value 
of the goods, as confirmed in Article 2 of the CU Agreement on Customs Valuation.  She also noted 
that the current legislation of Kazakhstan did not envisage the adoption of any preliminary decision, 
i.e. advanced ruling regarding customs value.  Th e customs value of the goods was determined by the 
declarant and declared to the customs body at the instance of the goods declaration.  
374. The representative of Kazakhstan added that, where the exchange of currency was necessary 
for the determination of customs value, the official  exchange rate effective on the day of registration 
of the customs declaration by the customs body was to be used, unless otherwise provided by the 
Customs Code and/or international treaties of the CU Parties.  Pursuant to Article 78 of the 
CU Customs Code for the calculation of customs dut ies and taxes and the de termination of customs 
value, the customs body of the relevant CU Party w as required to use the exchange rate established in 
accordance with the national legislation of this CU Party.  According to Article 56 of the Law "On the 
National Bank of the Republic of Kazakhstan" of  30 March 1995, the Nati onal Bank of Kazakhstan WT/ACC/SPEC/KAZ/9/Rev.5 
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  established and published the official exchange rate of foreign currencies with respect to the tenge.  
This information could be accessed on th e National Bank of Kazakhstan's website 
(www.nationalbank.kz).   
375. The representative of Kazakhstan said that, pursuant to Article 64 of the CU Customs Code, 
the legal framework for customs valuation of e xported goods had to be conducted in accordance with 
the national legislation of CU Parties.  In Kazakhs tan, this issue was regulated by Article 98 of the 
Customs Code of Kazakhstan.  
376. A Member requested Kazakhstan to amend the legislation of Kazakhstan to remove the 
provision allowing the use of reference books that enforced minimum values for certain imports.  
In reply, the representative of Kazakhstan said that  the use of information reference books for the 
purposes of customs valuation of goods had b een discontinued under the Customs Code of 
Kazakhstan, the CU Customs Code and th e CU Agreement on Customs Valuation.  
377. Asked about the existing procedures for j udicial review of customs measures, the 
representative of Kazakhstan said that Code No. 155-11 "On Administrative Violations" had been 
adopted on 30 January 2001.  This Code governed  procedures for disputes related to customs 
valuation, as well as cases involving deliberate evasion of customs duties and taxes.  
Bodies authorised to address cases of administra tive violation and the imposition of sanctions were 
appointed according to this Code. 
378. Concerning the right of appeal, she said that Article 9 of the CU Customs Code and Article 17 
of the Customs Code of Kazakhstan provided for the ri ght of appeal and stated that any person had the 
right to appeal against decisions made by the customs bodies, actions (inaction) of the customs body or its officials in accordance with procedures and time-frames established by the legislation of the 
Republic of Kazakhstan.  In accordance with Artic le 12 of Law No. 221 "On Order of Review of 
Requests of Natural and Juridical Persons" of 12 Ja nuary 2007, the decisions of authorities (State and 
local Government bodies), and the actions (inaction)  of officials, could be appealed to a senior 
official.  In cases where there was no senior offici al, or where the appellant did not agree with the 
decision of the senior official, the appellant could a ppeal directly to the court without exhausting all 
avenues of administrative appeal.  This principle was also confirmed in Article 278 of the Code of 
Civil Procedure of Kazakhstan of 13 July 1999.  T hus, importers could appeal against decisions made 
by the customs body to a senior cust oms official or to the court.  No penalty was attached to the 
choice to appeal.  WT/ACC/SPEC/KAZ/9/Rev.5 
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  379. Confidentiality requirements (Article 10 of th e WTO Agreement on Customs Valuation) were 
provided in Article 8 of the CU Customs Code.  A ccording to Article 8, any information received by 
the relevant customs body in accordance with the cu stoms legislation of the Customs Union and/or 
legislation of a CU Party was to be used by th e customs bodies solely for customs purposes, including 
prevention of administrative offences and violations of laws.  Customs bodies, their officials and other 
persons granted access to such information had no ri ght to disclose, use for personal purposes, or pass 
to third parties, including State bodies, information which constituted State, co mmercial, bank, tax or 
other secret information protected by law, and c onfidential information, except for the cases provided 
by the Customs Code and/or the legislation of the re levant CU Party.  Pursua nt to Article 16 of the 
Customs Code of Kazakhstan, information received by the customs body in accordance with CU Agreements and the national legislation of the Republic of Kazakhstan was used by customs 
officials exclusively for customs purposes, and woul d not be disclosed or disseminated, even to 
State bodies, except when the transf er of such information to othe r State authorities was necessary for 
law enforcement and for juridical proceedings in accordance with the legislation of the Republic of 
Kazakhstan.  
380. Concerning the transparency and publication re quirements of the CU Agreement on Customs 
Valuation, the representative of Kazakhstan said that  Article 10 of the CU Customs Code provided for 
dissemination of information on CU Customs Agr eements and other legal acts by publishing all 
CU acts on customs legislation in official and othe r periodicals and by means of television and radio, 
with the use of information technologies and other means of information dissemination.  The Eurasian 
Economic Commission and each CU Party's customs body had to provide free access to information 
on CU legal acts relating to customs matters, in cluding publication on their official websites – 
www.tsouz.ru and www.customs.kz.  Relevant informa tion had to be also disseminated at various 
border check-points; airports, railw ay and car terminals, as well as seaports; on the board of vehicles, 
as well as aircraft and marine vessels involved in intern ational traffic; and in customs control zones.  
The Customs Control Committee of Kazakhstan provi ded information on relevant customs-related 
legislation and foreign trade statistics on its website, www.customs.kz and in the periodicals "Official Gazette", "Zan", "Keden" and "Customs  Bulletin".  All documents that had a binding 
character were published on the official website of  the Customs Control Committee.  Pursuant to 
Article 11 of the CU Customs Code, customs offi cials were available to provide explanations 
("consulting") on the provisions of the customs legisl ation and other issues within the competence of 
the customs body, both in person and in writing.  Upon written request from an interested party, the 
customs body provided information in writing in the s hortest term possible, but no later than the term 
established by the legislation of the relevant CU  Party.  Consultations on how to complete the 
documents to be submitted to the customs bodies had to be given by customs officers orally, without WT/ACC/SPEC/KAZ/9/Rev.5 
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  reviewing the information provided by the interested  person.  According to Article 8 of Law No. 221 
"On Procedure of Review of Natural and Juridical Persons' Requests" of 12 January 2007, requests of 
natural and juridical persons, which did not need th e customs official to obtain information from other 
State bodies or their officials, had to be reviewed  within 15 calendar days.  Requests that required a 
customs official to obtain information from other State bodies and their officials had to be reviewed within 30 calendar days.  The term could be prolonged for no more than 30 calendar days.  
381. The representative of Kazakhstan stated that pursuant to Article 11 of the CU Agreement on 
Customs Valuation, if there was a need to postpone the decision with regard to customs valuation of 
certain evaluated (imported) goods, the declarant was permitted to take the goods, when necessary, by 
providing sufficient guarantee of payment of the a pplicable customs duties and taxes on such goods in 
accordance with the legislation of the Customs Un ion.  Surety bond (warranty) provisions were 
covered by Chapter 12 of the CU Customs Code and Chapter 16 of the Customs Code of Kazakhstan.  
Customs bodies had the right to release the goods co nditionally, as long as customs duties, taxes and 
fees were secured in the amount of the customs paym ent determined by the customs body on the basis 
of available price information.  Guarantees coul d take the form of (i) cash; (ii) bank guarantees; 
(iii) surety; (iv) mortgage; or (v) insurance contr acts.  The payer had the right to choose any of the 
above-mentioned means of ensuring the customs paymen t (taxes and duties).  Pursuant to Article 113 
of the Customs Code of Kazakhstan, these paymen ts included import customs duty; export customs 
duty; value-added tax levied upon importation of g oods into the customs territory of Kazakhstan; 
excise tax levied upon importation of goods into th e customs territory of Kazakhstan; and customs 
levies (fees for customs declaration, escort, or prelim inary decision).  In 2011, 0.2 per cent of customs 
entries into Kazakhstan had made use of this provisi on.  The term of the guarantee had to be sufficient 
to allow for the timely submission by the customs body of a request to the declarant to fulfill the 
obligation owned to the customs body, to which su ch guarantee had been granted.  Pursuant to 
Article 156 of the Customs Code of  Kazakhstan, a deposit would be re funded, within 10 working days 
of receipt of the request, when the commitments of the declarant before customs bodies were fulfilled.  
The request could be submitted no later than five years after the commitment had been fulfilled.  
She further added that guarantees of payments of customs duties and taxes were required in certain 
cases prescribed by the CU Customs Code and by other customs legislation of the Republic of 
Kazakhstan, including the Customs Code of Kazakhs tan. In particular, this included the following 
cases: 
- transportation of goods in accordance with the procedure of customs transit; 
- if goods were put under the customs procedure of processing of goods beyond the customs 
territory; 
- conditional release of goods; and  WT/ACC/SPEC/KAZ/9/Rev.5 
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  - change of time-frames for payment of customs duties and taxes, if international treaties or 
legislation of the CU Parties provided for that.  
382. Members expressed concern regarding the treatment of related parties and noted in this regard 
that Article 4.4 of the CU Agreement on Custom s Valuation, requiring the imported good in such 
cases to meet certain price benchmarks.  These Member s did not appear to be consistent with either 
Interpretative Note 1 to Article 1.2(a) and (b) of  the WTO Agreement on Customs Valuation or with 
Article 4.3 of the CU Agreement on Customs Valuation.   
383. The representative of Kazakhstan replied that , in accordance with Article 4.3 of the 
CU Agreement on Customs Valuation, the fact that the buyer and the seller were related should not in 
itself be grounds for regarding the transaction value as unacceptable.  In such  case, the circumstances 
surrounding the sale should be examined.  If on the basis of (this) information, presented by the 
declarant or received by the customs bodies by ot her means, signs that such relationship had 
influenced the price were discovered, the customs bodies should inform the declarant in written form 
about such signs.  The declarant was then entitled to demonstrate to the customs bodies that the 
relationship did not influence the price.  She also  noted that, in a sale between related persons, the 
transaction value also should be accepted whenever the declarant demonstrated that such value closely 
approximated one of the following occurring at or about the same time: 
- the transaction value in sales to unrelated buyers  of identical or similar goods for export to the 
Republic of Kazakhstan; 
- the customs value of identical or similar goods as determined under the provisions of 
Article 8 of the CU Agreement on Customs Valuation; or 
- the customs value of identical or similar goods as determined under the provisions of 
Article 9 of the CU Agreem ent on Customs Valuation. 
384. [The representative of Kazakhsta n confirmed that Articles 4.3 and 4.4 of the CU Agreement 
on Customs Valuation would be modified prior to the date of Kazakhstan's accession to the WTO to 
ensure their consistency with the provisions of the WTO Agreement on Customs Valuation.  
Declarants would be provided an opportunity to de monstrate two different means of establishing the 
acceptability of a transaction value:  examinati on of the circumstances surrounding the sale and 
demonstration by the declarant that the transact ion value closely approximated a "test value" 
previously accepted by the customs body.  She also noted that at the moment the CU Parties were in 
the process of amending and drafting the CU legislation in order to align the CU Agreement on 
Customs Valuation with the WTO Agreement on Cu stoms Valuation.  The Working Party took note 
of this commitment.] 
385. Members also expressed concern that the CU Agreement on Customs Valuation, the 
CU Protocols, and national implementing legislat ion all appeared to lack a provision for the WT/ACC/SPEC/KAZ/9/Rev.5 
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  acceptance of paragraph 2 of Decision No. 4.1 of the Technical Committee on Customs Valuation, 
which provided that the "Valuation of Carrier  Media Bearing Software, for Data Processing 
Equipment" should be based on the value of the media, and Decision No. 3.1 "On the Treatment of 
Interest Charges in the Customs Value of Impor ted Goods".  Moreover, a Member noted that 
Kazakhstan had not fully implemented the Interpre tative Notes in domestic legislation.  Members 
sought information from Kazakhstan on how these issu es would be addressed in CU legal instruments 
or Kazakhstan's national legislation.   
386. The representative of Kazakhstan replied that Article 4.7 of the CU Agreement on Customs 
Valuation corresponded to the provisions of D ecision No. 3.1 of the Technical Committee on 
Customs Valuation "On the Treatment of Interest Charges in the Customs Value of Imported Goods", 
which provided that the amount of interest charge s would not be included in the customs value.  
She added that the provisions of paragraph 2 of Decision No. 4.1 of the Technical Committee on 
Customs Valuation "On the Valuation of Carrier  Media Bearing Software, for Data Processing 
Equipment" were included in paragraph 8 of Artic le 101 of the Customs Code of Kazakhstan.   
387. [With respect to Article 14 of the WTO Agreem ent on Customs Valuation, which stated that 
the Interpretative Notes in Annex I formed an integral part of the WTO Agreement on Customs 
Valuation, the representative of Kazakhstan confirmed that the provisi ons of most of the Interpretative 
Notes were already reflected in the CU Agreem ent on Customs Valuation and implemented along 
with other provisions of the WTO Agreement on Customs Valuation in the Customs Code of 
Kazakhstan, and the CU Customs Code.  The remain ing provisions of the Interpretative Notes would 
be implemented in a decision of the Eurasi an Economic Commission, a successor of the 
CU Commission, or in national legislation upon Kazakhstan's accession to the WTO.  The Working 
Party took note of this commitment.]   
388. A Member requested further information on the process of implementation of the 
Interpretative Notes in CU and national legal acts.   The representative of Kazakhstan responded that 
the Protocol on Amendments of the CU Ag reement on Customs Valuation was signed in 
January 2012 and submitted to the Parliaments for ratification.  The Protocol aimed at bringing the 
CU Agreement on Customs Valuation into co mpliance with the WTO Agreement on Customs 
Valuation.  After ratification of the Protocol, th e Eurasian Economic Commission, a successor of the 
CU Commission, would take subsequent decisions in order to fully implement the rest of the provisions of the Interpretative Notes in the legi slation of the CU.  Certain provisions of the 
Interpretative Notes were illustrative and did not represent legal norms, therefore, had not been included into the CU Agreement on Customs Valuati on.  For instance, such provisions, which would  WT/ACC/SPEC/KAZ/9/Rev.5 
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  be incorporated into the CU legal framewor k adopted by the Eurasian Economic Commission 
decisions after ratifications of the Protocol by the CU Parties, included illustrative examples of the 
Interpretative Notes to Article 5 provided for de ductive value method, illustrative examples of the 
Interpretative Notes to Article 2 applied in th e transaction value method of identical goods, etc. 
389. [The representative of Kazakhstan confirmed that, from the date of accession, Kazakhstan 
would apply its customs valuati on laws, regulations and practices, including those to prevent 
under-valuation of goods, in conformity with the WTO Agreement, including Article I of 
the GATT 1994 and the Agreement on Implementa tion of Article VII of the GATT 1994.  
Accordingly, Kazakhstan would not use any form of  minimum value, such as reference prices, or 
fixed valuation schedule for customs valuation of g oods.  In addition, Kazakhstan would ensure that 
in the event that its customs service could not de termine the proper customs value or disputed the 
transaction value offered, it would release the goods subject to the posting sufficient guarantee for the 
maximum amount of the customs payments that c ould be owed as defined by the customs body of 
Kazakhstan.  She further confirmed that, in determ ining the value of imports, Kazakhstan would apply 
the provisions of paragraph 2 of Decision No. 4.1 of the Committee "On Valuation of Carrier Media 
Bearing Software for Data Processing Equipment"  and Decision No. 3.1 "On the Treatment of 
Interested Charges in Customs Value of Importe d Goods".  The Working Party took note of these 
commitments.] 
- Rules of Origin  
390. The representative of Kazakhstan said that as of  1 July 2010, Kazakhstan applied rules of 
origin to imports in accordance with Chapter 7 of the Customs Code of the Customs Union 
(hereinafter:  the CU Customs Code).  Non-prefer ential rules of origin and their application were 
governed by the provisions of the Agreement "On Common Rules for Determining the Country of Origin of Goods" of 25 January 2008 (hereinaft er:  "the CU Agreement on Rules of Origin"), 
including the Rules of Determination of the Country of Origin (hereinafter:  "the CU Rules of 
Origin").  These instruments closely followed the work of the World Customs Organization (WCO) 
and the WTO regarding the application and harm onization of non-preferential rules of origin.  
The principles for determination of the country of origin of goods were based on international 
practices and implemented the recommendations of  the revised Kyoto Convention, which had come 
into force in 2009.  Article 58.3 of the CU Custom s Code provided that the determination of the 
country of origin had to be carried out in accordance with international treaties of the CU Parties that 
defined the procedure of determining the country of  origin of goods.  She further stated that the 
determination of the origin of goods originati ng from developing and least-developed countries and WT/ACC/SPEC/KAZ/9/Rev.5 
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  eligible for the system of prefer ences maintained by the CU Par ties was governed by the Agreement 
"On Rules of Origin of Goods, Originating fro m Developing and Least-developed countries" of 
12 December 2008, including the Rules Determini ng the Origin of Goods from Developing and 
Least-developed Countries (hereinafter:  "the CU Agreement on Rules of Origin for Developing and 
Least-developed Countries (LDCs)").  The customs procedures for determination of the country of 
origin of goods provided in the CU Customs C ode replaced the customs procedures contained in 
Customs Code of Kazakhstan No. 401 of 5 April 2003 , and these procedures were no longer in force.  
Additional provisions on rules of origin coul d be found in Chapter 10 of Kazakhstan's new 
Customs Code No. 296-IV of 30 June 2010 that  had replaced the Customs Code No. 401 of 
5 April 2003.  She stressed that the country of origin of goods was determined in all cases when 
application of measures of customs tariff and non- tariff regulation depended on the country of origin 
of goods.  
391. The representative of Kazakhstan noted that, pursuant to Article 58 of the CU Customs Code, 
goods were recognised as originating from a specific count ry if they were wholly made in that country 
or substantially transformed in accordance with crite ria set forth in the CU customs acts.  The basic 
criterion for substantial transformation for non- preferential goods was the shift in the tariff 
classification of the goods on the level of at least  one of the first four digits, as established by 
paragraph 4 of the CU Rules of Origin annexe d to the CU Agreement on Rules of Origin.  
Paragraph 2 of the Rules of Origin provided a co mplete list of the kinds of goods which could be 
produced wholly in a country.  Paragraph 5 include d an illustrative list of operations which did not 
satisfy the criteria for production of goods within a country.  Other criteria of sufficient transformation could be established exclusively by  the CU Commission as set-out in paragraph 6.  
392. In response to a specific question from a Member, she confirmed that the tariff nomenclature 
referred to in Article 244 of the CU Customs Code  corresponded to the subheadings and headings of 
the tariff nomenclature mentioned in Article 2(a)(i ) of the Agreement on Rules of Origin, adding that 
Kazakhstan had adopted the 2012 Harmonized Syst em Nomenclature.  As of 1 January 2010, 
classification of goods was based on the Common Tariff Nomenclature of the Foreign Economic 
Activity of the Customs Union, established by Decision of the CU Commission No. 130 of 
27 November 2009.  The Common Tariff Nomenclatu re of the Foreign Economic Activity of the 
Customs Union had been modified in accordan ce with the 2012 Harmonized Commodity Description 
and Coding System. 
393. Members requested further information on the CU Agreements, CU Decisions, and 
CU Customs Code provisions that governed the a pplication of rules of origin to imports into  WT/ACC/SPEC/KAZ/9/Rev.5 
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  Kazakhstan, as well as Kazakhstan's domestic legisla tion containing such regulations.  They sought 
assurances that Kazakhstan's rules of origin complie d with the provisions of the WTO Agreement on 
Rules of Origin, including information on how these measures established preferential and 
non-preferential rules of origin.  Members also s ought elimination of Kazakhstan's requirement that 
imports where MFN origin could not be initially proven  were subject to twice the MFN tariff rate, as 
this requirement was unduly burde nsome given that after the acce ssion of Kazakhstan to the WTO, 
goods originating in only a small number of count ries could possibly originate from non-MFN trading 
partners.  These Members sought a commitment th at Kazakhstan would assess the MFN rate on all 
goods originating from countries enjoying MFN duty rate from the date of the accession to the WTO.  They also asked Kazakhstan to clarify whether - for goods whose origin could not be clearly 
established and which could be cleared through cu stoms only after payment of customs duties at 
double the MFN rate - it was possible to submit a certificate of origin or other proof subsequent to 
customs clearance and, if origin was subsequently  satisfactorily established, whether excess duties 
could then be refunded.  
394. The representative of Kazakhstan responded that, pursuant to Article 58 of the CU Customs 
Code, goods were recognised as originating from a speci fic country if they were wholly made in that 
country or substantially transformed in accordance wi th the criteria set forth in the CU Agreement on 
Rules of Origin and CU Commission Decisions.  Fu rthermore, Article 59 of the CU Customs Code 
established that the country of origin of goods could be certified by either a declaration of origin or a 
certificate of origin.  Article 60 of the Code sti pulated that the declaration of origin of goods 
constituted a statement on the country of origin of goods made by the manufact urer, seller or sender in 
connection with exportation of the goods, provided th at the statement specified information allowing 
to determine the country of origin of goods.  Co mmercial or any other docum ents related to the goods 
could also be used as such a declaration.  Purs uant to Article 61 of the CU Customs Code, the 
certificate of origin of goods constituted documenta ry proof of the country of origin of goods, if 
issued by the competent body or an organization of a given country, or of the country of exportation 
of the said goods in cases where the country of exportation issued such certificates, based on the 
information obtained from the country of origin of such goods.  The certificate of origin had to be 
submitted with the customs declaration and othe r documents presented fo r customs clearance.  
395. The representative of Kazakhstan said that, pursuant to Article 61.4 of the CU Customs Code, 
if the certificate of origin of goods was not properl y completed e.g., there were violations of the 
Customs Union certificate form requirements, th e customs bodies independently took a decision 
concerning denial to consider the certificate as a b asis for granting tariff preferences.  According to 
Article 61.5 of the CU Customs Code, the customs bodies could also request additional documentary WT/ACC/SPEC/KAZ/9/Rev.5 
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  proofs or clarifications when conducting customs cont rol.  Such requests, however, did not impede the 
release of goods based on the information of the country of origin declared when placing the goods 
under the customs procedure.   
396. The representative of Kazakhstan noted that a certificate of origin had to contain an indication 
of the country of origin; a written declaration th at the goods conformed to the corresponding criteria 
of origin; and a written certification regarding the accu racy of the supplied information, issued by the 
competent body of the country of exportation.  Certificates of origin were not obligatory for 
non-preferential trade, except if the customs bodies found that the information on the country of origin of goods that influenced application of rates of customs duties, taxes and (or) non-tariff 
regulation measures, was inaccurate; or if a certi ficate of origin was required by international 
agreements to which Kazakhstan wa s a Party.  Failure to provide a correctly drafted certificate or 
information on the origin of the goods was not a sufficient reason for denial of customs clearance, 
except for cases stipulated in paragraph 2 of Article  62 of the CU Customs Code (i.e. if the goods 
originated in countries from which imports to the cu stoms territory of the Customs Union or transit 
through its territory were prohibited in accordance with the customs legislation of the Customs Union 
or the legislation of the CU Parties).  Goods im ported without a correctly completed certificate of 
origin would be subject to MFN duty rates.   
397. The representative of Kazakhstan also explained that in the event goods were delivered in a 
dismantled or unassembled state over several shipment s - when it was impossible to deliver the whole 
lot at one time due to production or transportation pr oblems or when the lot of goods had, by mistake, 
been divided into parts - paragraphs 8 and 9 of  the CU Rules of Origin established a number of 
specific rules to assist in determining the country of  origin of goods (e.g., the indicated goods could, 
at the discretion of the importer, be considered as one shipment).  
398. She added that in accordance with Article 62 of the CU Customs Code, when goods were 
brought into the CU customs territory, a document c onfirming the country of origin of the goods had 
to be shown if Kazakhstan (or other CU Parties) gran ted preferential tariffs to the country of origin of 
the goods pursuant to Kazakhstan's customs legisl ation and (or) international agreements of the 
CU Parties.  Currently, a certificate of origin (eith er the "A" Document attached to the Annex to the 
CU Agreement on Rules of Origin for Deve loping and Least-developed Countries or, for 
CIS preferences, the ST-1 document) was required.   Goods were considered as originating from a 
developing or least-developed country subject to pr eferential tariff treatment when they were fully 
produced in such country.  She added that Part III of Annex I of the CU Agreement on Rules of 
Origin for Developing and Least-developed Countri es provided that the CU Parties could establish a  WT/ACC/SPEC/KAZ/9/Rev.5 
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  procedure for application of criteria of substantia l transformation for countries eligible for tariff 
preferences based on the determination that the va lue of inputs used in the production process and 
originating from countries not covered by preferen tial treatment or of unknown origin did not exceed 
50 per cent of the total declared value.  She also noted that Part VI of Annex I provided the terms for application of the rules of direct purchase and direct  shipping for granting such preferential tariffs.  
Pursuant to Section VIII of the CU Agreem ent on Rules of Origin for Developing and 
Least-developed Countries, in cases where there were  reasonable doubts regarding the authenticity of 
the certificate or information contained in the certificate, the customs bodies could request the 
competent bodies of the developing or least-developed country that had issued the certificate of origin to provide additional documentary proof. 
399. The representative of Kazakhstan explained that with respect to goods traded within the CU 
and/or goods covered by free trade agreements between Kazakhstan and other CIS Member-states, 
Kazakhstan applied the Agreement "On the Rules of Origin in the CIS" of 20 November 2009, and the Agreement of the CIS States "On Rules of Origin of Goods Originating from Developing 
Countries when Granting Tariff Preferences under the Ge neral Preferences System" of 12 April 1996.  
These rules had been developed in accordance with the international practice for determination of 
origin of goods.  Additional criteria of direct purchase were used, along with the requirement that the 
exporter be established legally in a Party to the CI S Free Trade Agreement (as originally provided for 
in the Decision of the Heads of Government of other CIS Countries of 18 October 1996).  Currently, 
there were no other arrangements for the determinati on of the country of origin of goods within the 
framework of the Customs Union, the Eurasian Ec onomic Community, or the CIS.  For any free trade 
arrangements with countries not members of the CIS,  she noted that the rul es of origin for these 
preferential arrangements were contained in the free trade agreements themselves. 
400. Members sought clarification of the requirement that, in order for imported goods to be 
eligible for preferential tariff rates under CIS free trade agreements, the expor ter had to be legally 
established resident in a Party to a CIS Free Trad e Agreement, and asked if corporate registration 
would satisfy that requirement, or whether there were other criteria that had to be satisfied.  
In response, the representative of Kazakhstan stated that, as for the requirement that the exporter be 
legally established in a Party to  the CIS Agreement there were not any other criteria, apart from 
registration, to qualify.  In addition, to obtain a pr eferential tariff, goods had to be purchased directly 
from the other CIS States, i.e., pursuant to Article 5.1 of Agreement "On the Rules of Origin in the 
CIS States" of 20 November 2009, only CIS goods that did not leave the CIS territory, except for transit of goods under customs control through thir d countries, were eligible for preferential tariff 
rates under CIS FTA.   WT/ACC/SPEC/KAZ/9/Rev.5 
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  401. Some Members also asked for further explan ation about the possibility, under CU legal 
instruments, that "the country of origin could al so be understood to mean a group of countries, region 
or part of a country, if this was necessary to iden tify them, with a view to determining the origin of 
goods".  They noted that the WTO Agreement l acked such provisions, and they requested a 
clarification of how and under what circumstances the origin of a good could be ascribed to a region 
or part of a country.  These Members requested confirmation from Kazakhstan that these provisions 
would be applied in full conformity with the WT O Agreement.  In response, the representative of 
Kazakhstan confirmed that paragraph 1 of Article 58 of the CU Customs Code stated that the country 
of origin of goods could be a group of countries a nd customs unions as well as a region or a part of a 
country, if it was difficult to determine the exact country of origin within the group of countries.  Under those circumstances, the relevant group of co untries, customs union, or if necessary in order to 
identify origin, a region or part of a country could be considered as the country of origin.  
The representative for Kazakhstan noted that a regi on or part of a country was considered as the 
country of origin in cases where it was necessary to defi ne the origin of the goods as such, and to date 
had only been used in trade remedy cases.   
402. A Member noted that the right to seek a dete rmination of origin prior to importation was 
contained in Article 2(h) and Annex II, paragra ph 3(d), of the Agreement on Rules of Origin.  
Some Members stated that Kazakhstan should impl ement this and other aspects of the Agreement 
(e.g. right of appeal) prior to WTO accession.  In  response, the representative of Kazakhstan said that 
the CU Parties could make preliminary decisions w ith regards to determination of the country of 
origin of goods in the order stipulated by its nati onal legislation, as determined by Article 58 of the 
CU Customs Code.  According to Article 91 of th e Customs Code of Kazakhstan, the authorised 
customs body or territorial customs bodies could make preliminary decisions on the country of origin of goods.  The authorised customs body or its territorial branches, on request of an applicant, made 
preliminary decisions with regard to determina tion of the country of origin of goods when the 
information on the goods was available.  Preliminar y decisions with regard to determination of the 
country of origin of goods were made by the author ised body with the application of preferential and 
non-preferential regimes and in the form approve d by Government Resolution No. 912 "On Form 
Approval for Classification of Goods, on Classifica tion of Goods in Unassembled State and Adoption 
of Preliminary Decision Concerning the Determina tion of the Country of Origin of Goods for 
Preferential and Non-preferential Regimes" of 8 September 2010.  She also noted that, as of 
1 July 2010, Order No. 210 of the Chairman of th e Republic of Kazakhstan Customs Control Agency 
"On Approval of the Rules for Taking Preliminary Decisions and their Form" of 15 May 2003 was no 
longer in force.   WT/ACC/SPEC/KAZ/9/Rev.5 
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  403. [The representative of Kazakhstan confirmed that from the date of accession, measures on 
rules of origin, whether adopted by Kazakhstan or  the competent bodies of the CU, would be applied 
in Kazakhstan in conformity with the provisions  of the WTO Agreement on Rules of Origin, and 
would reflect the interim rules in Annex II to that Agreement, including the provisions for 
transparency, right of appeal, and notifications to the Committee on Rules of Origin.  She further 
confirmed that, consistent with the requirements of Ar ticle 2(h) and of Annex II,  paragraph 3(d) of the 
WTO Agreement on Rules of Origin, both for non-preferential and preferential rules of origin, 
customs bodies would provide an assessment of the or igin of goods subject to import upon the request 
of an exporter, importer or any person with a jus tifiable cause and issue the assessment no later than 
150 days after a request provided that all necessary el ements had been submitted.  According to the 
provisions of the WTO Agreement on Rules of Origin , any request for such an assessment would be 
accepted before trade in the goods concerned had be gun, and any such assessment would be valid for 
three years provided that the facts and conditions, in cluding the rules of origin, under which they had 
been made remained comparable.  She further conf irmed that the previous practice of using "double 
MFN" rates as the default tariff rates for imports of  undeterminable origin had been eliminated.  
The Working Party took no te of these commitments.] 
- Other Customs Formalities 
404. Some Members stated that the requirement to obtain an import "transaction passport", in 
addition to registration and licensing for currency control was duplicative and an unnecessary burden 
on trade.  These Members of the Working Party were concerned that the transaction passport 
constituted an unacceptable universal licensing syst em and currency control incompatible with 
Articles XI and XV of the GATT 1994.  These Memb ers asked Kazakhstan to remove the transaction 
passport requirement prior to WTO accession.   
405. The representative of Kazakhstan noted that the Customs Code of the Customs Union or other 
CU legal acts did not regulate the transaction passport requirement.  This issue was left to the national 
competence of the CU Parties.  She further expl ained that, within the framework of reduction of 
administrative barriers to trade, the transacti on passport had been cancelled in accordance with 
Law No. 530-IV "On Amendments a nd Addenda to Legislative Acts of the Republic of Kazakhstan 
on the Issues of Currency Control and Regulati on" of 6 January 2012, which had amended 
Law No. 57 "On Currency Regulation and Currency Control" of 13 June 2005.  The transaction 
passport had been replaced by a procedure for regi stration of foreign trade contracts exceeding the 
equivalent of US$50,000.  The exporte r or importer had to register their foreign trade contract prior to 
any money payments under the contract and/or movement of goods across the border of the Republic WT/ACC/SPEC/KAZ/9/Rev.5 
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  of Kazakhstan.  To this end, the exporter or impor ter had to submit to the bank an application form 
and an original or a copy of the contract.  Th e bank had to register the contract and assign the 
registration number within one working day.  The registration procedure for foreign trade contracts 
was required only for the purposes of statistical da ta gathering and for monitoring foreign trade 
payments.   
406. Some Members expressed concerns regarding th e requirement to provide an electronic copy 
of the import and export declaration as part of  the required customs documentation, as well as the 
granting of an exclusive licence for the provision of electronic copies of these declarations to 
"Accept Corporation".  The cost to the importer of obtaining such an electronic copy, and the 
requirement that importers still had to present a pape r copy of the import declaration also represented 
a concern.   
407. The representative of Kazakhstan replied that, to facilitate control at the border, her 
Government was in the process of implementing a Unified Automated Information System (UAIS).  
As a first step, the Government of Kazakhstan ha d introduced an electronic customs declaration 
system.  Paper customs declarations would continue to be used in parallel.  Concerning the protection 
of confidential information under the UAIS, she said that the Customs Control Committee used 
standard software to ensure the s ecurity of information in the system.  She pointed to Article 16 of the 
Customs Code of the Republic of Kazakhstan, pursu ant to which customs bodies, customs officials as 
well as other persons who had access to information in accordance with  the legislation of the Republic 
of Kazakhstan had no right to disclose, use for personal purposes, or transfer to third parties 
(including Government bodies) information regarded as State, commercial, bank, or tax secret, or other secrets protected by laws as well as other c onfidential information (exceptions were contained in 
paragraph 3 of this Article).   
408. Asked about the results of the review of the temporary customs warehouse storage regime, the 
representative of Kazakhstan replied that the tempor ary storage regime was regulated by Chapter 30 
of the Customs Code of the Republic of Kazakhsta n (Articles 259-270).  According to Article 260, 
temporary storage of goods was not limited or rest ricted to the use of temporary warehouses, but 
could also involve the importer's own warehouses,  customs and free warehouses; as well as premises, 
open-air and other locations belonging to the authori sed economic operator.  In addition, pursuant to 
Article 265, upon written request and provision of guarantee for the payment of customs duties and taxes, imported goods could be temporarily stored  in an unauthorised warehouse belonging to the 
recipient of goods, in automobile vehicles located on th e territory owned or leased by the recipient of 
goods, or railway vehicles located on the territory  owned or leased by the owner of the goods.   WT/ACC/SPEC/KAZ/9/Rev.5 
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  According to paragraph 2 of Article 259 of the Customs Code of the Republic of Kazakhstan, 
temporary storage of goods was not required for goods transported by pipeline and by electricity 
transmission line.   
409. Asked about any regulations mandating specifi c customs entry points for specific goods, the 
representative of Kazakhstan stated that, according to Article 248 of the Customs Code of Kazakhstan, customs clearance took place at the point of placement of goods under a customs 
procedure.  These provisions were the same within the framework of the Cust oms Union.  According 
to Article 156 of the Customs Code of the CU, cu stoms operations regarding the placement of goods 
under customs procedure took place at the customs points during their office hours.  Article 248 of the Customs Code of Kazakhstan authorised the Govern ment of Kazakhstan to designate customs entry 
checkpoints for certain categories of goods.  Pursuant to the Regulation to items 2.9 and 2.10 of the 
Common List of Goods Subject to Bans and Restri ctions for Importation and Exportation by Parties 
of the Customs Union of Eurasian Economic Community in Trade with Third Countries approved by the Decision No. 19 of the EurAsEC Interstate Counc il of 27 November 2009, State control had to be 
established over the exportation of natural diam onds, in accordance with the requirements of the 
Kimberley Process Certification Scheme.  In additi on, the importation of the following categories of 
goods had to take place at designated cust oms checkpoints - natural diamonds (HS Code 
7102 21 000 0), raw precious stones (HS Code 7106, 7108, 7110); ores, and concentrates of precious 
metals (HS Code 2616); scrap and w astes from precious metals (7112). 
- Preshipment Inspection  
410. The representative of Kazakhstan stated that presh ipment inspection currently did not exist in 
Kazakhstan.  Preshipment inspection had been a pplied in accordance with  Government Resolution 
No. 1301 "On the Implementation of Independent System for Preshipment Inspection of Goods 
Imported into the Republic of K azakhstan" of 4 October 1995 (her einafter: Government Resolution 
No. 1301) for three years from 1996 to 1999.  Pursuant to Government Resolution No. 1301, 
preshipment inspection had been carried out by "Société Générale de Surveillance S.A.".  
The preshipment inspection procedure had app lied to all imported goods, except for: (i) goods 
imported from CIS countries; (ii) goods of customs value lower than US$3,000; (iii) goods of 
strategic importance; (iv) dual-purpose goods; (v) a nd printing materials.  Government Resolution 
No. 1301 had been repealed by Government Resolution No. 1778 of 24 November 1999.   
411. She also noted that in 2001-2005, an independent  expert examination of the customs value of 
imported goods had been conducted by the private company "ICS Inspection and Control Services 
Kazakhstan".  This procedure had not represented a preshipment inspection as the decision had been WT/ACC/SPEC/KAZ/9/Rev.5 
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  taken within 30 days of the sampling of importe d goods.  The independent expert examination had 
applied to all imported goods, except for goods incl uded in the List of Goods not Subject to 
Independent Examination, such as goods of strate gic importance and medicines.  This system was 
also no longer in place. 
412. The representative of Kazakhstan emphasized that there were currently no plans to 
re-establish preshipment inspection requirements for imports, but that Kazakhstan reserved the right 
to have recourse to such measures in the future, should it be deem ed necessary by the Government.  
The authority to establish preshipment inspection exis ted in CU legal instruments.  Article 7 of the 
CU Agreement on Common Measures for Non-Tariff Regulation with Regard to Third Counties, 
signed on 25 January 2008 (hereinafter: Agreem ent on Non-Tariff Regulation), authorised the 
imposition of non-tariff regulatory measures on the basis of national interests, inter alia , to implement 
national laws not in conflict with internationa l agreements.  The CU Agreement on the Introduction 
and Application of Measures Affecting Foreign Trad e in Goods on a Common Customs Territory to 
Third Countries of 25 January 2008 (hereinafter:  Agreement on Measures Concerning Foreign Trade) 
implemented the Agreement on Non-Tariff Regulation and authorised the CU Commission to 
introduce non-economic measures affecting goods in foreign trade from third countries on the basis of 
proposals from the CU Parties.  Pursuant to Artic le 6 of the latter Agreement, Kazakhstan could 
propose to introduce preshipment inspection.  Even if the CU Commission rejected the proposal, such 
measures could be imposed unilaterally for up to si x months, as provided for in Article 8 of the 
Agreement on Measures Concerning Foreign Trade. 
413. [The representative of Kazakhstan confirmed that, from the date of accession, if a 
preshipment inspection scheme were to be introduced  in the future, whether by Kazakhstan or by the 
competent bodies of the CU, its operation would be in conformity with the relevant provisions of the 
WTO Agreement, including the Agreement on Presh ipment Inspection, and the Agreement on the 
Implementation of Article VII of the GATT 1994, inter alia , in respect of the due process and 
transparency requirements of the WTO Agreements, in particular Article X of the GATT 1994 and the 
Agreement on the Implementation of Article VII of the GATT 1994 and confidentiality of data 
received would be ensured.  In addition, it woul d be ensured by Kazakhstan or by the competent 
bodies of the CU that charges and fees for preshipment inspection w ould comply with Article VIII of 
the GATT 1994, that preshipment entities would est ablish and maintain appeals procedures as 
foreseen by Article 2.21 of the Agreement on Preship ment Inspection, and that that scheme would not 
constitute an undue and additional burden on exporters to or importe rs of goods into Kazakhstan.  
Further, she confirmed that the duration of any such scheme would be limited to three years and that 
importers and exporters would not  be precluded from challenging facts found and findings made by  WT/ACC/SPEC/KAZ/9/Rev.5 
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  preshipment inspection entities as part of administ rative appeals against decisions of Kazakhstan or 
the competent bodies of the CU where such deci sions were based on those facts or findings.  
The Working Party took no te of these commitments.] 
- Anti-dumping, Countervailing Duty and Safeguard Regimes 
414. The representative of Kazakhstan noted that th e application of anti-dumping, countervailing 
and safeguard measures was regulated by the following legal acts:  (i) the Agreement of 
25 January 2008 on Application of Safeguard, An ti-dumping and Countervailing Measures to the 
Third Countries between the Republic of Bela rus, the Republic of Kazakhstan and the 
Russian Federation (hereinafter – the Agreement of  25 January 2008) as amended by the Protocol of 
18 October 2011 on Amendments and Addenda to the Agreement of 25 January 2008; (ii) the 
Decision of the Interstate Council of EurAsEC No. 37 "On Entering into Force of the Agreement of 
25 January 2008 on Application of Safeguard, An ti-dumping and Countervailing Measures to the 
Third Countries" of 21 May 2010; (iii) the Deci sion of the Board of the Eurasian Economic 
Commission No. 1 of 7 March 2012; (iv) the Decision of the Commission of the Customs Union No. 339 "On Application of Safeguard, Anti-dum ping and Countervailing Measures on the Common 
Customs Territory of the Customs Union within the framework of EurAsEC" of 17 August 2010; 
(v) the Decision of the Interstate Council of EurA sEC No. 59 "On International Treaties in the Field 
of Application of Safeguard, Anti-dumping and Co untervailing Measures in the Customs Union" of 
19 November 2010; (vi) the Protocol on the Or der on Submission to Authority Conducting the 
Investigation the Information including Confidenti al Information for the Purposes of Safeguards, 
Anti-dumping and Countervailing Investigations , signed on 19 November 2010; as well as the 
following national legislation:  Law No. 421-1 "On Anti-Dumping Measures" of 13 July 1999; Law No. 441-1 "On Subsidies and Countervailing Measures" of 16 July 1999, as amended by 
Law No. 114-III "On Amendments and Addenda to Le gislative Acts of the Republic of Kazakhstan 
on Subsidies, Countervailing and Anti-dumping Measu res" of 9 January 2006; Law No. 337-1 of 
"On Safeguard Measures for Domestic Market upon Importation of Goods" of 28 December 1998, as 
amended by Law No. 53-III of "On Amendments a nd Addenda to the Law 'On Safeguard Measures 
for Domestic Market upon Importation of Goods'" of 16 June 2005; and Resolution of the 
Government of Kazakhstan No. 137 4 "On Approval of the Rules for Conducting Investigations prior 
to Introduction of Safeguard, Countervailing an d Anti-Dumping Measures" of 9 September 2000  
(hereinafter – the "Rules for Conducting Investigations").  
415. The representative of Kazakhstan said that the Agreement of 25 January 2008 would be fully 
applicable in the territory of Kazakhstan after the expiration of the transitional arrangements that were WT/ACC/SPEC/KAZ/9/Rev.5 
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  set-out in the additional Agreement "On Applica tion of Safeguard, Anti-dumping and Countervailing 
Measures to the Third Countries in  the Transitional Period" of 19 November 2010 (hereinafter – the 
Transitional Period Agreement).  Upon the expiration of the transitional period, the provisions of the 
national laws and regulations woul d apply to the extent they did not contradict the Agreement of 
25 January 2008.  The investigations ongoing on the da te of the entry into force of the Agreement of 
25 January 2008 were to be continued in accordance w ith the new rules and the national regulations to 
the extent those regulations did not contradict that Agreement.  Therefore, if  the national industry met 
the criteria of the domestic industry of the Custom s Union as stipulated by the Agreement, the 
investigation would be continue d, otherwise it would be terminated.  The representative of 
Kazakhstan provided additional information on trade remedy measures currently applied in 
Kazakhstan and the Customs Union in Annex 16. 
416. The representative of Kazakhstan informed Members that starting from 17 April 2012 the 
Department for Domestic Market Protection of the Eurasian Economic Commission (hereinafter – 
Department or investigating body of the CU) was au thorised to carry out new safeguard, anti-dumping 
and countervailing investigations on the common customs territory of the Customs Union by the 
Decision of the Board of the Eurasian Economic Commission (hereinafter – Commission) No. 1 of 
7 March 2012.   
- (a) Transitional regime 
417. The Transitional Period Agreement stipul ated that all safeguard, anti-dumping and 
countervailing measures that had been in force prior to 19 November 2010 had to be reviewed by the 
national authorised body in accordance with the crit eria used to define the domestic industry of the 
Customs Union.  If the domestic producers, which ha d filed applications fo r the national measures, 
met the criteria of the domestic industry of the Customs Union promulgated in the Agreement of 
25 January 2008, the measures would be extended to the customs territory of the Customs Union by a 
Decision of the CU Commission for the period it had been determined initially .  In case the domestic 
industry definitional criteria were not met, the meas ure would continue to be applied at the national 
level.  The representative of Kazakhstan added that  in case national investiga tions on application of 
safeguard, anti-dumping and countervailing measures had been finished by the time the 
Transitional Period Agreement was signed, but the measure had not been taken, safeguard, 
anti-dumping and countervailing measures were applie d at the national level by a decision of the 
national authorised body and had to be reviewed in  accordance with the provisions of the Transitional 
Period Agreement.  If safeguard, anti-dumping and countervailing investigations had not been 
finished by the time the Transitional Period Agreem ent was signed and investigations were still being  WT/ACC/SPEC/KAZ/9/Rev.5 
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  conducted, safeguard, anti-dumping and countervailing measures were applied in accordance with the 
Agreement of 25 January 2008.  During the transiti onal period provided for in the Transitional Period 
Agreement, the national authority of the Republic of Kazakhstan continued ongoing investigations 
and conducted new trade remedies i nvestigations in the Republic of  Kazakhstan upon the request of 
the domestic industry of the CU.  However, all decisi ons to impose, extend, review or terminate trade 
remedy measures had to be taken by the Commission on the basis of a proposal from the Government 
of the CU Party that carried out the investigation. 
418. According to the Commission Decision No. 44 of 16 March 2012, all the ongoing 
investigations should be transferred to the Depart ment by 31 July of 2012.  Accordingly, from 
1 August 2012, the Department would be the single authorised body to conduct safeguard, 
anti-dumping and countervailing investigations on a common customs territory of the CU. 
- (b) Regime established Under the Agreement of 25 January 2008 
419. The representative of Kazakhstan stated th at the provisions of the Agreement of 
25 January 2008 that had entered into force on 1 Ju ly 2010 provided the principles for application of 
trade remedies by the Customs Union Parties – th e Republic of Kazakhstan, the Russian Federation 
and the Republic of Belarus – with regard to thir d countries.  The provisions of the Agreement of 
25 January 2008, in her view, complied with  the principles of the WTO Agreements. 
420. According to the Agreement of 25 January 2008,  all decisions with respect to common trade 
remedies in the Customs Union Parties had to be taken by the Commission.  The decisions of the 
Commission would be collectively applied by all th e CU Parties within the common customs territory 
of the CU against the imports of relevant third countries.   
421. According to the Agreement of 25 January 20 08 (i) anti-dumping investigations could be 
initiated provided there was evidence of dumped imports and material injury, threat of such injury or 
material retardation of the establis hment ("material injury") of the domestic industry of the CU Parties 
as a result of such imports; (ii) investigations regarding safeguard measure application could be 
initiated provided that there was evidence of imports of products into the CU territory in such 
increased quantities, absolute or relative to dome stic production, and under such conditions as to 
cause or threaten to cause serious injury to th e domestic industry that produces like or directly 
competitive products; and (iii) countervailing inves tigations could be initia ted provided there was 
evidence of a specific subsidy and subsidized imports into the customs territory of the CU Parties that 
caused material injury to the domestic industry of the CU Parties. WT/ACC/SPEC/KAZ/9/Rev.5 
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  422. Upon entry into force of the Agreement of  25 January 2008, the domestic industry was 
defined as: (i) all producers of a like product - for the purposes of anti-dumping and countervailing 
investigations; (ii) all producers of a like product or a directly competitive product - for the purposes 
of safeguard investigations; or (iii) producers of a like product – for the purposes of anti-dumping and 
countervailing investigations, and pr oducers of a like or a directly competitive product – for the 
purposes of safeguard investigations, whose share in the total production volume in the CU Parties 
constituted at least 25 per cent of total production.  Similarly, the relevant import was measured as the 
import inflow into the entire CU common customs territory. 
423. A Member asked a question regarding the in itiation of investigations under the national 
legislation.  The representative of Kazakhstan stated  that, from the date of entry into force of the 
Agreement of 25 January 2008, all investigations on  the common customs territory of the Customs 
Union were initiated and conducted in accordance with the CU legisl ation.  The representative of 
Kazakhstan further noted that pursuant to the Agre ement of 25 January 2008, application for initiation 
of investigations with respect to anti-dumping and countervailing measures was considered to have 
been made "by or on behalf of the domestic industr y" if it was supported by those domestic producers 
whose collective output in the CU Parties constituted more than 50 per cent of the total production of 
the like product produced by that portion of the dom estic industry of the CU Parties expressing either 
support for or opposition to the application; and i nvestigation could only be  initiated provided that 
domestic producers in the CU Parties expressly suppo rting the application accounted for no less than 
25 per cent of the total production of the like produc t produced by the domestic industry of the 
CU Parties. Application for initiation of investig ations with respect to safeguard measures was 
considered to have been made "by or on behalf of the domestic industry" if domestic producers in the 
CU Parties supporting the application accounted for no less than 25 per cent of the total production of 
the like or directly competitive product produced by the domestic industry of the CU Parties.  
424. A Member questioned Kazakhstan regarding a deadline to accept or reject a request for 
safeguard investigation made by the domestic industr y mentioned in the Rules.  In particular, this 
Member asked if the authorised body had 45 days from the date of submission to decide on acceptance or rejection and to publish a notice of initi ation of investigation in the official mass-media, 
and also if it was required, within these 45 days , to notify the applicant within 10 days from 
submission of the application in case some information was missing and if a decision not to initiate an investigation was made.  The representative of K azakhstan replied that according to the provisions 
established by the Agreement of 25 January 2008, th e investigating body of the CU had 30 calendar 
days from the date of a safeguard, as well as anti- dumping and countervailing application, to verify 
the accuracy and completeness of the information stat ed in the application.  Such period could be  WT/ACC/SPEC/KAZ/9/Rev.5 
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  extended but could not exceed 60 calendar days in tota l.  An application was refused if an applicant 
failed to submit all the necessary documents.  Th e 30-day period did not include the notification 
procedure in the mass-media and official publications  about initiation of investigation.  In cases when 
initiation of an investigation was refused, the inves tigating body of the CU in formed the applicant of 
the refusal and its reason within 10 working days from the date of taking such decision.  If the 
decision on initiation of the investigation was taken,  the investigating body of the CU notified the 
authorised body of the exporting foreign country and other interested parties and published the 
notification on the official website of the Commission  within 10 working days from the date of taking 
such decision.   
425. A Member asked if the period of 30 calendar days  to notify stakeholders started from the date 
when the authorised body took the decision to in itiate an investigation and without any relation to 
45 days for publishing the notice of initiation in the media.  In response, the representative of 
Kazakhstan said that, in accordance with the provisions established by the Agreement of 
25 January 2008, stakeholders w ould be notified within 10 working days from the date when a 
decision to initiate the investigation was taken.  The investigating body of the CU had to notify the 
CU Parties concerned and announce via the official  website of the Commission the initiation of the 
investigation in order to involve all interested parties.  This period did not relate to the 30-day period 
during which the CU investigating body reviewed the application and took a decision about initiating 
an investigation or rejecting an application.  The CU investigating body notified interested parties and 
published the notification on the official website of  the Commission about initiating an investigation 
within 10 working days from the date when a d ecision to initiate the investigation was taken. 
426. Further, a Member pointed out that ne ither Kazakhstan's Anti-dumping Law nor its 
Countervailing Duty Law appeared to address how the investigating authority would treat an 
interested party who refused access to, or otherw ise did not provide necessary information within a 
reasonable period or significantly impeded an inv estigation, as provided under Article 6.8 of the 
WTO Anti-dumping Agreement (ADA).  This Member also asked Kazakhstan to explain how Annex II of the ADA was reflected in Kazakhstan's legislation.  
427. In response, the representative of K azakhstan said that, according to the 
Law "On Anti-dumping Measures" and the Law "On Subsidies and Countervailing Measures", if an 
interested party did not provide necessary informat ion within the time periods established by the 
authorised body, or otherwise significantly impeded an investigation, the authorised body could conduct an investigation on the basis of the facts available.  The Agreement of 25 January 2008 also 
stipulated that in cases when an interested part y refused access to, or failed to submit necessary WT/ACC/SPEC/KAZ/9/Rev.5 
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  information to the CU investigating body within the time periods established by the CU investigating 
body, or otherwise significantly impeded an i nvestigation, such party was considered as 
uncooperative and the CU investigating body would ma ke preliminary and fina l determinations on the 
basis of the facts available.  As regards to the pr ovisions of Annex II of the ADA, they were reflected 
in Article 35 of the Agreement of 25 January 2008,  which provided for data collection within the 
course of investigation.  Article 35 provided that af ter a decision on the initiation of the investigation 
was made, the CU investigating body would issue qu estionnaires to certain interested parties.  
Within the course of the investigation, the CU investigating body would verify the accuracy and 
reliability of the information provided by the interested parties.  
428. In reply to a specific question, the representative of Kazakhstan clarified that during the 
investigation, the CU investigating body had th e right to request additional information from the 
interested parties.  A request was considered to be  received after seven calendar days from the date of 
posting or handing it over to a representative of an interested party.  She added that pursuant to the Agreement of 25 January 2008 res ponses had to be submitted to the CU investigating body within 
30 calendar days from the date of receipt.  In case  the responses were submitted after the deadline, the 
CU investigating body had the right not to consider such information. 
429. The representative of Kazakhstan confirmed th at confidential information provided in the 
course of investigations would not be disclosed w ithout permission of the interested party submitting 
it, except in very limited cases envisaged by th e national legislation of the CU Parties.  
Interested parties providing confidential informati on also had to provide a non-confidential summary 
of the information.  The representative of Kazakhsta n also confirmed that a person responsible for the 
disclosure of the confidential information provide d to the Commission was le gally responsible in 
accordance with the legislation of the country hosting the Commission (currently hosted by the 
Russian Federation), as stipulated in Article 37 of the Agreement of 25 January 2008.   
430. Another Member asked Kazakhstan to describe th e very limited situations  provided for by the 
legislation of the Republic of Kazakhstan where confidential information could be disclosed.  
The representative of Kazakhstan responded that su ch cases were set-out in the Criminal Procedure 
Code of the Republic of Kazakhstan.  Persons re quested by a relevant competent body carrying out a 
criminal investigation to provide confidential in formation could not refuse to provide information 
because it needed to be kept secret.  However, the r esults of the preliminary criminal investigation, 
including commercial secrets, were confidential.  The evidence containing commercial secrets, upon 
request of the persons concerned, could be reviewed at a closed proceeding.  After the proceeding, the  WT/ACC/SPEC/KAZ/9/Rev.5 
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  legal documents of the case containing commercial and other secrets were confidentially retained with 
the case records.   
431. A Member asked if provisions on retroactivit y, duration, review of anti-dumping duties, 
consultation and dispute settlement were forese en in the Law "On Anti-Dumping Measures".  
In reply, the representative of Kazakhstan said that the Law on Anti-Dumping Measures and the 
Agreement of 25 January 2008 did not provide for use of anti-dumping measure s retroactively in the 
cases envisaged by Articles 10.2 and 10.6 of th e ADA.  As for the duration and review of 
anti-dumping duties, Article 35 of the Law "On Anti-Dumping Measures" and Article 17 of the Agreement of 25 January 2008 provided that the effective period of anti-dumping duty would not 
exceed the period necessary to counteract the dumpi ng which was causing injury.  This period would 
not exceed five years from the date of its introducti on or the last sunset review.  The period of an 
application of anti-dumping measures could be exte nded if a sunset review of the measures showed 
that the expiry of the measur e was likely to lead to a recu rrence of dumping and injury.  
The Agreement of 25 January 2008 stipulated that the sunset review procedures of anti-dumping measures were carried out by the CU investigati ng body on its own initiative or on the basis of the 
interested parties' application submitted not later than 6 months prior to anti-dumping duty 
termination.  
432. In reply to a question on procedural fairness,  the representative of Kazakhstan stated that 
Article 29 of the Law "On Anti-Dumping Meas ures" and Article 30 of the Agreement of 
25 January 2008 established that all interested parties had a right to defend their interests during an 
anti-dumping investigation.  For this purpose and upon request of an interested party, the CU investigating body had to provide an opportunity  for the parties with opposing interests to discuss 
the investigation documentation and provide for addi tional information within the time-frame that did 
not disrupt the course of investigation.  The CU i nvestigating body had to duly provide all interested 
parties with the possibility of acquainting themselves  with public information used by the authorised 
body in anti-dumping investigati on in order to allow them prepare arguments for their cases. 
433. As for dispute resolution, the representativ e of Kazakhstan explained that provisions 
regulating appeals to decisions and actions of the CU  Commission were stipulated in the Statute of the 
EurAsEC Court, which had been adopted by th e EurAsEC Interstate Council Decision No. 502 of 
5 July 2010.  In particular, the Statute provided for the right of economic entities in the CU Parties and all other interested parties, including fore ign economic entities, to bring a case against the 
decisions of the CU Commission to the EurAsEC Cour t (paragraph 2, Article 14).  In accordance with 
the Statute, appeals to the Court by the domestic and foreign economic entities and peculiarities of the WT/ACC/SPEC/KAZ/9/Rev.5 
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  legal proceedings were determined by the Agre ement on Appeals to EurAsEC Court by Economic 
Entities with Disputes Arising within the Customs Union, which was approved by the Decision of the 
Interstate Council of the EurAsEC No. 534 of 9 December 2010.  
434. A Member asked Kazakhstan to indicate whethe r and how Article 13 of the WTO Agreement 
on Subsidies and Countervailing Measures (hereinaft er – ASCM) concerning consultations before 
initiation was reflected in the Section 3 of th e Agreement of 25 Janua ry 2008 on countervailing 
measures.  The representative of Kazakhstan re sponded that Article 38 of the Agreement of 
25 January 2008 provided for consu ltation procedures.  In par ticular, before initiating an 
investigation, the authorised body had to send invi tations for consultations to the foreign countries 
concerned in order to clarify the situation and seek to reach a mutually agr eeable solution.  In the 
course of investigation, the foreign countries were allowed to continue the consultations with the 
authorised body.  Conducting consultations did no t prevent the initiation of an investigation and 
application of provisional or final countervailing measures. 
435. The representative of Kazakhstan noted that pursuant to Article 15 of the Agreement of 
25 January 2008, investigation pro ceedings could be suspended or terminated by the CU investigating 
body without the imposition of anti-dumping duties upon receipt, in writing, of satisfactory voluntary 
undertakings from any exporter of the product under i nvestigation to revise its prices or to cease 
exports to the common customs territory of the CU Parties at prices lower than its normal value, if 
such exporter's undertakings were supported by its affiliated persons in the CU Parties and the CU 
investigating body came to a conclusion that accep ting such undertakings eliminated the injurious 
effects of dumped imports and decided to approve  these undertakings.  Thus, the exporters could 
choose between two options: (i) pay anti-dumping du ties and continue supplying the goods to the 
common customs territory of the CU; or (ii) agree to a price undertaking for the purposes of eliminating the injurious effects of dumping.  A price undertaking was not mandatory.  The CU 
investigating body could not require a price undertaking which increased prices higher than the 
dumping margin.  Price increases could be less th an dumping margin if the CU investigating body 
established that the price increase resulting from the undertaking was enough to remove the injury to 
the domestic industry.  Investiga tion proceedings regarding subsidi zed goods could be suspended or 
terminated by the CU investigating body without  imposition of countervailing duties upon receipt in 
writing of satisfactory voluntary undertakings from (i ) an exporting foreign country to terminate or 
reduce the subsidies being provided or  take measures to eliminate the injury caused to the domestic 
industry; or (ii) an exporter of the goods concer ned increased the price for these goods in such a way 
that it would eliminate the injury caused to the domestic industry.   WT/ACC/SPEC/KAZ/9/Rev.5 
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  436. The representative of Kazakhstan said that in antidumping and countervailing duty cases the 
amount of the duty had to be sufficient to eliminate injury to the domestic industry; an anti-dumping 
duty could not exceed the calculated dumping marg in, and a countervailing duty could not exceed the 
amount of the subsidy of the exporting foreign coun try calculated for a product unit.  If a safeguard 
measure was applied by establishing an import quot a, the import quota could not be lower than the 
annual average level (in relation to quantity or value) of the import volume of the product under 
investigation for three years preceding the date of  submitting an application for investigation, for 
which the statistical data was available, except for cases when clear justification is given that a lower 
import quota to prevent or remedy serious injury or a threat of such injury to the domestic industry 
was necessary.  
437. A Member noted that Kazakhstan's Anti-dumping law did not appear to address whether an 
individual anti-dumping rate could or would be cal culated for a company who was not chosen as a 
mandatory respondent because the authority limited the examination of interested parties to a "reasonable number" of respondents, such as that contemplated in Article 6.10.2 of the ADA.  
The representative of Kazakhstan replied that the Law "On Anti-Dumping Measures" did not cover 
this specific situation.  However, this situation is  provided for in the Agreement of 25 January 2008.  
Pursuant to Article 10.9 of the Agreement of 25  January 2008, if a company was not chosen as a 
mandatory respondent, the amount of the margin of  dumping calculated in respect of every foreign 
exporter or foreign producer that was not selected  but submitted the necessary information within a 
period established for such submission during th e investigation, could not exceed the weighted 
average dumping margin established in respect of th e selected foreign exporters or foreign producers 
of the allegedly dumped imports.  As noted above , should there be any discrepancies between the 
national law and the Agreement of 25 January 2008, the Agreement of 25 January 2008 would 
prevail.   
438. A Member noted that paragraph 11 of Article  10 and paragraph 4 of  Article 16 of the 
Agreement of 25 January 2008 stated that the "all ot hers" rate or duty would be based on the highest 
margin of dumping determined during the inve stigation and asked the representative of the 
Kazakhstan to explain why the CU chose to make an  adverse inference (i.e. the highest margin of 
dumping) in setting the "all others" rate, as opposed  to choosing a more neutral method (e.g., the 
weighted-average margin of all participating resp ondents).  Furthermore, this Member asked the 
representative of Kazakhstan to explain how this me thodology was consistent w ith Article 9.4 of the 
Agreement on Implementation of Article VI of the GATT 1994.  WT/ACC/SPEC/KAZ/9/Rev.5 
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  439. The representative of Kazakhsta n stated that, if the competent authority found that an 
interested party had failed to coope rate for the purpose of the inves tigation, the competent authority 
could use an inference that was adverse to the inte rests of that interested party.  The competent 
authority could also determine the dumping margin  on the basis of any other information at its 
disposal, including the weighted-avera ge margin of all participants.  
440. [The representative of Kazakhstan confirmed that , if an interested party cooperated, but was 
not selected for the calculation of an individual dumping margin, the anti-dumping duty applied 
would be applied in accordance with  Article 9.4 of the Agreement on Implementation of Article VI of 
the GATT 1994.  The Working Party took note of this commitment.] 
441. The representative of Kazakhstan further stated that an anti-dumping investigation would be 
terminated in cases when the CU investigati ng body determined that the dumping margin was 
considered to be less or equal to de minimis (i.e., two per cent ), or that the volume of dumped imports 
was negligible.  The volume of dumped imports w ould be normally regarded as negligible if the 
volume of dumped imports from a particular country was found to account for less than 3 per cent of imports of the like product to the CU customs territory, unless countries which individually accounted 
for less than 3 per cent of the imports of the lik e product to the CU customs territory collectively 
accounted for more than 7 per cent of imports of the like product to the CU customs territory.  This provision was, in her view, in line with Article 5.8 of the ADA. 
442. The representative of Kazakhstan explained th at the Law "On Anti-Dumping Measures" had 
been amended in line with the provisions of the ADA.   The term "normal price" had been replaced by 
"normal value" and the concept of ordinary course of  trade had been modified in line with the ADA.  
The de minimis dumping margin had been reduced from 5 to 2 per cent, in accordance with the ADA.  
To ensure transparency  and confidentiality, the authorised body would be required to make written 
evidence, presented by one interested party, promptly available to other interested parties participating 
in the investigation, with the exception of confidential information.  
443. The representative of Kazakhstan noted that  the Law "On Subsidies and Countervailing 
Measures" had been amended to introduce new defi nitions of the terms "domestic producers", "like 
products" and "specific subsidy".  In her view, the provisions of the Law had been brought in 
conformity with the provisi ons of Article 8 of the ASCM  with regard to non-actio nable subsidies.  The 
new amendments had introduced provisions for hol ding consultations aimed at reaching a mutually 
acceptable solution, prior to conducting an investig ation, as provided under Article 13 of the ASCM.  
Throughout the investigation, foreign states would be  given a reasonable opportu nity to continue such 
consultations.  In reply to a specific question, she sa id that the concept of "benefit" was contained in  WT/ACC/SPEC/KAZ/9/Rev.5 
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  Article 1 (paragraph 16) of the Law "On Subsidies and Countervailing Measures".  The definition of a 
subsidy in this Law conformed to the defi nition provided in Article 1 of the ASCM.  
444. Several important changes had been introduced to the Law No. 337-1 "On Safeguard 
Measures for Domestic Market upon Importation  of Goods".  Namely, the definitions of key terms 
used in the law – such as domestic industry, serious  injury and threat of serious injury – had been 
modified in accordance with the definitions of th e WTO Agreement on Safeguards.  The procedure 
for the imposition of provisional safeguard measures and, in particular, refund procedures had also 
been adjusted.  Opportunities would be provided to  all interested parties to present evidence and 
express their views.  A provision that envisaged pr ogressive liberalisation of safeguard measures after 
their first year of application had been added.  
445. [The representative of Kazakhstan confirmed that, from the date of accession, compliance 
with the provisions of the Agreement on Im plementation of Article VI of the GATT 1994, 
the Agreement on Subsidies and Countervailing Measures, and the Agreement on Safeguards, 
whether by the competent authorities of Kazakhstan or the competent bodies of the CU, would be ensured.  She further confirmed that Kazakhs tan would notify and implement, upon accession, all 
appropriate laws and regulations a pplicable in Kazakhstan in conform ity with the provisions of these 
Agreements.  She confirmed that, from the date of accession, WTO requirements would be met in applying anti-dumping, countervailing and safegua rd measures in Kazakhstan, whether by the 
competent authority of Kazakhstan or by the competent body of the CU.  The Working Party took 
note of these commitments.] 
B. EXPORT REGULATIONS  
- Customs Tariffs, Fees and Charges for Services Rendered, Application of Internal Taxes 
to Exports 
446. The representative of Kazakhstan said that export duties were levied pursuant to the 
Government of Kazakhstan Resolution No. 520 "O n Customs Duty Rates" of 7 June 2010 and 
Resolution No. 1036 "On Export Duties on Crude Oil and Goods Produced from Oil" of 15 October 2005.  According to these Resolutions, ex port duties were applied to the following list of 
goods: livestock raw skin and wool, ferrous and non-ferrous metal scrap  and waste, and oil products.  
The export duties for these goods varied from 10 per cent (uncombed wool) to 30 per cent (copper 
waste and scrap).  Export duties were subject to publ ication after approval by the Government and had 
to enter into force within thirty calendar days after the first official publication. Export duties 
currently applied in Kazakhsta n are listed in Annex 22(a). WT/ACC/SPEC/KAZ/9/Rev.5 
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  447. She added that within the framework of the CU  formation, the CU parties elaborated the 
Agreement of 25 January 2008 "On Export Duties with regard to Third Countries" (hereinafter – the 
CU Agreement on Export Duties) and agreed that it would form the legal basis for levying export 
duties on goods exported from the CU Parties to thir d countries after it entered into force, which was 
not yet the case.  The CU Agreement on export dut ies was a framework agre ement which established 
general terms on which export duties within the CU had to be applied.  However, it did not provide 
unified regulations and unified rates of e xport duties. Thus, upon the CU establishment on 
1 January 2010, export duties remained subject to re gulation at the national level.  Article 1 of the 
CU Agreement on Export duties called for the even tual development of a Common List of Goods 
Subject to Export Duties (CU Common List), to be est ablished by the CU Parties within 60 days of its 
entry into force.  Accordingly, each CU Party was in the process of developing a list of goods subject 
to export duties with the rates of the duties est ablished according to the national legislation. 
Once developed, the list would be submitted to th e EEC.  The EEC on the basis of information 
provided by the CU parties would create the CU Common List.  She also added that pursuant to 
Article 3 of the Agreement, if a product made on th e territory of a Party levying export duties on this 
product was exported to a third country from the terri tory of another Party that was not levying export 
duties on this product or was applying lower rates, su ch Party had to ensure that export duties were:  
(i) levied at the rates applied by the producing Party;  and (ii) included into the Common List of Goods Subject to Export Duties. 
448. The representative of Kazakhstan said that Kazakhstan applied export duties on an MFN 
basis.  However, exports under the free trade re gime between members of the Eurasian Economic 
Community (EurAsEC) and under the bilateral fr ee trade agreements in force with all other 
CIS countries were exempt from the payment of export duties, except for Moldova.  At the same time, 
in accordance with a multilateral FTA signed by th e CIS countries (Armenia, Belarus, Kazakhstan, 
the Kyrgyz Republic, Moldova, the Russian Federa tion, Tajikistan and Ukraine) on 18 October 2011, 
Kazakhstan had reserved the right to  apply export duties for exports of  certain goods to other parties 
of the Agreement, except for the CU member states.  Upon its entr y into force, the new Agreement 
would replace bilateral FTAs of the CIS countries with Kazakhstan (for more details please see the 
section "Trade Agreements").  She further noted that the Agreement between Kazakhstan and the 
European Union on Trade in Certain Steel Products  approved by the Government Resolution No. 467 
of 6 June 2007, had abolished customs duties, char ges or any similar measures on exports of ferrous 
scrap and waste to the EU falling under headi ng 7204 of the EU Combined Nomenclature 
(Paragraph 3 Article 2).    WT/ACC/SPEC/KAZ/9/Rev.5 
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  449. Some Members noted that export duties appear ed to be introduced to displace foreign 
products, which would otherwise be imported, with domestic products or otherwise distort trade.  
These Members considered that this application of  export duties was unacceptable and inconsistent 
with Articles II and XXIII of the GATT 1994.  These Members also stated that, in their view, the 
discriminatory export duty exemptions granted to CU Parties were inconsistent with Article I of the 
GATT 1994.  In addition, a Member expressed partic ular concerns regarding the export duty imposed 
on iron and steel scrap, considering the pressure  that it placed on countries not applying such 
restrictions in the current market.  This Memb er also noted the non-MFN treatment of nonferrous 
scrap in Kazakhstan's exports to the European Union, and stated that this prac tice had to be eliminated 
prior to WTO accession.  Finally, this Member enqui red as to whether, as was the case with one other 
CU Party, only exports to the Customs Union were exempt from the payment of export duties.  Given 
that Kazakhstan had free trade area relations w ith other CIS countries, discrimination in the 
elimination of duties and charges among preferential tr ading partners would have implications for the 
consistency of such a measure with Article XXIV of the GATT 1994. 
450. The representative of Kazakhstan replied that ex port duties were applied on a limited number 
of goods mainly for fiscal and regulatory purposes as  well as environmental reasons and, as such, did 
not violate the provisions of the GATT 1994.  She added that her Government was undertaking steps 
to narrow down the list of goods subject to export duties. To this end, the export duty on aluminium and beryllium ligature (out of HS Code 7601 20 100 0) had been eliminated.   
451. Kazakhstan was also planning to reduce the export duty on ferrous scrap (HS Code 7204).  
The representative of Kazakhstan noted that these reductions in export duties on ferrous waste and 
scrap contained in HS heading 7204 and others had come about through bilateral negotiations and the 
results of these negotiations would be duly reflected.  A Member indicated that it had accepted Kazakhstan's invitation to engage in bilatera l negotiations to reduce its export duties on the 
above-mentioned products in the co ntext of Kazakhstan's accession to the WTO.  The results of these 
negotiations could be found in Annex 22(b).  In the view of this Member, these results formed part of 
the balance of commitments and concessions in the terms of accession of Kazakhstan.  This Member 
emphasized that, if Kazakhstan subsequently increased these export duties above the commitment 
level, it would disturb the balance of concessi ons established in the bilateral and multilateral 
negotiations for WTO accession, and this Member woul d have the right to take  appropriate action to 
rebalance the concessions.  Some ot her Members stated that this was without prejudice to their views 
in respect of the status and legality of export duties in the framework of the WTO Agreement. WT/ACC/SPEC/KAZ/9/Rev.5 
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  452. With respect to application of export duties to  CIS countries, the representative of Kazakhstan 
stated that export duty exemptions applied to  CIS countries were applied in accordance with 
Article XXIV of the GATT 1994.  In particular, th e volume of Kazakhstan's exports to CIS countries 
subject to export duties was less than 1 per cent of the total volume of goods exported to CIS countries.  She held the view that Kazakhsta n's participation in FTAs was in compliance with 
Article XXIV:8(b) since the duties were eliminated on substantially all the trade between the FTA's 
participants. 
453. She furthermore confirmed that, upon Kazakhstan's WTO accession, the provision of the 
bilateral agreement between Kazakhs tan and the European Union would be invalidated.  In her view, 
export duties were a legitimate trade policy in strument which was not prohibited by the 
WTO Agreements.   
454. Some Members asked Kazakhstan to describe the new tax regime for oil operations.  In 
addition, a Member asked Kazakhstan specifically to provide further information on how the world 
price of crude oil was determined for the purposes of revising the export duty on this product. 
455. The representative of Kazakhstan replied that Kazakhstan had introduced a new tax regime 
for oil operations designed to increase oil revenue fro m the export of crude oil.  The new tax regime 
for oil operations applied for all contractual oblig ations, except for Produc tion Sharing Agreements 
(PSAs) concluded between the G overnment and subsurface user pr ior to 1 January 2009 and which 
had passed the obligatory tax expertise.  Subs urface users operating under PSAs were bound by the 
tax conditions stipulated in the PSA in accordance with the provisions of the tax legislation which 
applied on the date the contract had been signed.  The conditions of the PSA were fixed and could not 
be changed with subsequent changes in legislation without the prior agreement of both parties (see 
also the section on "Monetary and Fiscal Policy"). 
456. Natural persons and juridical persons (subsu rface users), operating under the new tax regime 
were subject to taxes affecting ordinary tax payers, as well as specific taxes, including a rent tax on 
the export of crude oil and gas condensate, excess profits tax, minerals extraction tax, corporate 
income tax and bonuses.  The rent tax had been est ablished by Article 303 of the Tax Code.  It was 
calculated based on the value of exported crude oil and gas condensate, which was set on the basis of 
the actual volume exported and its market (world) pri ce.  The market (world) price of crude oil was 
determined by multiplying the average of daily pri ce quotations by the average exchange rates of KZT 
(tenge) to a related foreign currency.  Most par ticularly, price quotations of crude oil in foreign 
currency of each standard type of crude oil of Brent DTD or Urals MED for the tax period published by "Platts Crude Oil Marketwire" or "Argus Crude" were used for calcula tion of the rent tax.  Rent tax  WT/ACC/SPEC/KAZ/9/Rev.5 
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  rates ranged from 0 per cent when the world pr ice was US$20 per barrel to 32 per cent when the 
world price exceeded US$200 per barrel.  The rent ta x applied to all juridi cal and natural persons 
engaged in the export of crude oil and gas condensat e.  The export rent tax was aimed at recovering 
excess profits from subsurface users.  
457. [The representative of Kazakhs tan confirmed that Kazakhsta n would implement, from the 
date of accession, its tariff concessions and commitm ents contained in Part V of the Schedule of 
Concessions and Commitments on Goods of Kazakhstan.  Accordingly, products described in Part V 
of that Schedule would, subject to the terms, cond itions or qualifications set-forth in that Part of the 
Schedule, be exempt from export duties in excess of those set-forth and provided therein, except as 
justified by the relevant WTO Agreements, in cluding Articles XX and XXI of the GATT 1994.  
The representative of Kazakhstan further confirmed that Kazakhstan would not apply other measures 
having an equivalent effect to export duties on tho se products.  She confirmed that, from the date of 
accession, Kazakhstan would apply export duties in conformity with the WTO Agreement, including 
with Article I of the GATT 1994.  Accordingly, with  respect to export duties and charges of any kind 
imposed on, or in connection with exportation, any advantage, favour, privilege or immunity granted 
by Kazakhstan to any product destined for any ot her country shall be accorded immediately and 
unconditionally to the like product destined for the territories of all other WTO Members.  
The representative of Kazakhstan confirmed that Ka zakhstan would, from the date of accession to the 
WTO, administer export tariff rate quotas (TRQs)  in a manner that is consistent with the 
WTO Agreement and in particular the GATT 1994 and the WTO Agreement on Import Licensing 
Procedures.  The Working Party t ook note of these commitments.]  
- Quantitative Export Restrictions, including Prohibitions and Quotas 
458. The representative of Kazakhstan noted that as of 1 January 2010, the legal basis for the 
application of export restrictions on goods exporte d to third countries from the CU could be found in 
the following Agreements:  (i) EurAsEC Board of Heads of States Decision No. 19 of 
27 November 2009 and the Agreement on Common Measu res of Non-tariff Regulation in Respect of 
Third Countries of 25 January 2008; (ii) "on the Procedure of Introduction and Implementation of Measures, Concerning Foreign Trade in Goods, on the Common Customs Territory in Respect of 
Third Countries" of 9 June 2009; and (iii) "on Licensi ng Procedures in the Sphere of Foreign Trade in 
Goods" of 9 June 2009.  According to these Agre ements, decisions to apply non-tariff measures on 
exports from the CU Parties to third countries would be taken by the CU Commission.  By its Decision No. 132 of 27 November 2009, the CU Commission approved the Common List of Goods 
Subject to Non-Tariff Measures, which had entere d into force on 1 January 2010.  Among the goods WT/ACC/SPEC/KAZ/9/Rev.5 
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  subject to export prohibition were:  (i) printed info rmation or information on  audio-visual and other 
devices containing information, which might cause da mage to the political or economic interests of 
the Republic, to its State security, to the health a nd morality of its citizens; (ii) timber, recovered 
paper, paperboard and wastepaper; and (iii) service or  civil weapons, their main parts and cartridges.  
The representative of Kazakhstan further explaine d that, according to Articles 3 and 7 of the 
Agreement on Non-Tariff Regulati on, and in accordance with the na tional legislation, non-tariff 
measures could be introduced on exports from the CU if those measures:  (i) were necessary to 
prevent or reduce a critical shortage of foodstuffs or other goods considered essential for the domestic 
market; (ii) were necessary to maintain public morals  or law and order; (iii) were necessary to protect 
the life or health of citizens, environment, animal and plant life or health; (iv) were related to the 
import or export of gold or silver; (v) were applied to protect cultural valuables and heritage; (vi) were 
required to prevent the exhaustion of exhaustible natural resources and implemented simultaneously 
with reduction/restriction of the domestic production or consumption associated with the conservation 
of exhaustible natural resources; (vii) were linked to  an export limitation of domestic raw materials to 
provide sufficient quantity of such materials for the domestic processing industry in periods when 
domestic prices for such materials were lower than the world prices as a result of a stabilisation plan 
implemented by the Government; (viii) were essentia l to acquire or distribute goods in case of their 
general or local shortage; (ix) were essential to comply with international obligations; (x) were 
essential to ensure the defence and security of the Stat e; and (xi) were necessary to ensure observance 
of regulatory legal acts consistent with internationa l commitments and related to the application of the 
customs law, preservation of the environment, protec tion of intellectual property, and other legal acts. 
459. Furthermore, pursuant to Article 8 of the Ag reement, the CU Commission was authorised to 
apply quantitative export restrictions and prohibiti ons to fulfil a CU Party's obligations under 
international sanctions regimes, or to protect the ex ternal financial situation and safeguard the balance 
of payments.  For this reason, the CU Commi ssion was authorised to apply quantitative export 
restrictions or grant exclusive licenses to import or export based on proposals from a CU Party.   
460. The representative of Kazakhstan explained that as of 1 January 2010, pursuant to Article 9 of 
the Agreement on Non-Tariff Regulation and Artic le 1 of the Agreement on Measures Concerning 
Foreign Trade, the authority to impose non-tariff measures on exports from a CU Party to third 
countries had been transferred from the individual Parties to the CU Commission.  A proposal to 
apply a non-tariff measure could be filed by a CU Party or by the CU Commission.  The CU Commission had to take its decision within 30 days  from the date the proposal had been submitted.  
The decision, if positive, would come into for ce 45 days after the date of its publication.   WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 155 
 
 
  Such non-tariff measures would be applied to goods destined for third countries, and applied equally 
to exports to all countries.   
461. In response to a question from a Member, the representative of Kazakhstan explained that 
under Article 9 of the Agreement on Non-Tariff Regulation and Article 8 of the Agreement on 
Measures Concerning Foreign Trade, and pursuant to the procedures set forth in the latter Agreement, 
a CU Party could unilaterally impose a temporary non-tariff measure, if such a measure was aimed at:  (i) the observance of public morality, law and order; ( ii) defence and security; (iii) protection of life or 
health of the citizens, the environment, life or hea lth of animals and plants; (iv) protection of cultural 
values and cultural heritage; (v) protection of intell ectual property; (vi) prevention of the exhaustion 
of irreplaceable natural resources; or (vii) preventi on or reduction of the critical shortage in the 
domestic market of food or other goods essential for the domestic market.  Furthermore, based on its 
"national interest" a CU Party could, pursuan t to Article 6.1 of the Agreement on Measures 
Concerning Foreign Trade, request the CU Comm ission to impose non-tariff measures on exports.  
If the CU Commission rejected the pr oposal, the CU Party could, under Ar ticle 6.7 of that Agreement, 
impose such measures unilaterally, in conformity with Articles 8 through 10 of the Agreement on 
Measures Concerning Foreign Trade.  Under these Ag reements, unilateral measures could be imposed 
for only six months.  The CU Parties, not imposing the non-tariff measure, were to take the necessary 
steps to prevent the exportation of the subject good(s) from the CU Party applying the non-tariff measures to third countries.  CU Parties, not appl ying the measure, were to require licenses and/or 
permits for exportation of the subject go ods from their respective territories.   
462. The representative of Kazakhstan further st ated that Kazakhstan currently imposed 
prohibitions on the export of lumber, saw timber, certain wood products, reu sable paper, cardboard, 
raw paper materials and paper waste that were in cluded into the Common list of Goods Subject to 
Non-Tariff Measures.  Asked to confirm whether th e prohibition on the export of lumber and saw 
timber was only applied by Kazakhstan or by a ll CU Parties, the representative of Kazakhstan 
confirmed that this export prohibition was only app lied by Kazakhstan.  The measure was applied in 
conjunction with the ban on cutting forest trees in "s pecially protected natural territories" (SPNT).  
The SPNT included geographical territories of special interest which had envi ronmental, scientific, 
cultural and recreational value placed under special  protection regime (Law No. 175 "On Specially 
Protected Natural Territories" of 7 July 2006).  Th e restrictions were related to conservation of 
exhaustible natural resources and had been introduced to maintain the ecological balance and prevent 
deforestation, given Kazakhstan's highly limited re serves of wood.  The representative of Kazakhstan 
considered that this export prohibition was applie d in compliance with paragraphs (b) and (g) of 
Article XX of the GATT 1994, on a non-discrimin atory basis, and in a manner which did not WT/ACC/SPEC/KAZ/9/Rev.5 
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  constitute a means of disguised restriction on interna tional trade.  Goods subject to export restrictions 
were listed in Annex 14. 
463. The representative of Kazakhstan added that  Kazakhstan currently  did not apply any 
quantitative or other restrictions on the export of  grain or any other agricultural products.   
464. A Member noted that Kazakhstan had implemen ted export restrictions on sunflower seeds 
and wheat until September 2008.  This Member e nquired as to whether export restrictions on 
sunflower seeds and wheat were still in place.  In th is respect, this Member asked the representative of 
Kazakhstan to explain the justification behind the se actions.  In response, the representative of 
Kazakhstan said that, due to the critical shortage  of food made from wheat on the domestic market, 
her Government had applied export restrictions on cer tain types of wheat in 2008.  In particular, the 
Government had adopted Resolutions "On Export Restrictions of Wheat" No. 343 of 15 April 2008 
and No. 777 of 28 August 2008.  These Resolutions  had remained in effect  until 1 September 2008.  
Government Resolution No. 930 of 8 October 200 8 had applied export restrictions on sunflower 
seeds, which were intended to be in effect un til 1 April 2009.  However, in February 2009 export 
prohibitions on sunflower seeds had been repealed.  The Government of the Republic of Kazakhstan 
had adopted a Resolution "On Export Restrictions of  Certain Types of Oilseeds, Vegetable Oil, and 
Buckwheat" in October 2010 in order to avoid supp ly shortages and mitigate price volatility in the 
domestic market.  The Resolution had remained in e ffect until 18 April 2011.  At the moment, export 
restrictions on agricultural products were not app lied in Kazakhstan.  Furthermore, she added that 
Kazakhstan did not require any kind of sanctions /permits/licenses applicable to grain exports.  
465. A Member noted that export bans and quantita tive restrictions on commercial products were 
prohibited under the GATT 1994, unless justifie d under WTO provisions.  This Member sought a 
commitment from Kazakhstan that, from the date of accession, Kazakhstan's export restrictions would be in conformity with WTO provisions, including Article XI of the GATT 1994.   
466. The representative of Kazakhstan replied that, upon accession to the WTO, Kazakhstan would 
apply such quantitative export restrictions only in accordance with Article XI of GATT 1994 and 
Article 12 of the Agreement on Agriculture, and w ould amend its existing legislation to bring its 
legislation on export restrictions into compliance wi th the provisions of Article XI of the GATT 1994.  
To this end, her Government had adopted R esolution No. 1404 of 27 December 2004, which had 
eliminated the export ban on aluminium and nickel waste and scrap. 
467. In response to concerns raised by some Members who noted that, although minimum export 
prices had previously been eliminated, it appeared  that the authorities were still operating a system  WT/ACC/SPEC/KAZ/9/Rev.5 
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  with a similar effect, the representative of Kazakhs tan said that Government Resolution No. 994 of 
19 July 1997 had eliminated contract registration at the commodity exchange, and that Kazakhstan 
had no provisions stipulating minimum export prices on grain and, in general, did not apply minimum 
export prices. 
- Export Licensing Procedures 
468. The representative of Kazakhstan stated that, as with import licensing, as of 1 January 2010, 
the legal basis for the export licensing system in Kazakhstan was established in (i) the Agreement on 
Common Measures of Non-tariff Regulation in Respect of Third Countries, signed on 25 January 2008 ("Agreement on Non-Tariff Regulation" ); (ii) the Agreement on the Introduction and 
Application of Measures Concerning Foreign Trade in Goods on the Common Customs Territory in 
Respect of Third Countries ("Agreement on Measu res Concerning Foreign Trade"), signed on 
9 June 2009; and (iii) the Agreement on Licensing in the Area of Foreign Merchandise Trade of 
9 July 2009 (the "Licensing Agreement").  By its Decision No. 132 of 27 November 2009, the CU Commission had approved the Common List of Goods Subject to Non-Tariff Measures, including those subject to export licensing, which had also  come into force on 1 January 2010 (Annex 14).  
Kazakhstan confirmed that Annex 14 was exhaustive and that curren tly there were no other exports 
subject to licensing requirements. 
469. Among the goods subject to export licensing were :  (i) hazardous waste; (ii) collectible 
materials in mineralogy and paleontology; (iii) w ild-growing crude drugs (plants, parts of plants, 
seeds, fruits); (iv) wild live animals and certain w ild growing plants; (v) ra re and endangered species 
of wild animals and wild growing plants and pl ants thereof and/or derivatives inscribed in the 
"Red Books" of CU member states; (vi) precious metals and gems; (vii) unprocessed precious metals, 
waste and scrap of precious metals, ores and co ncentrates of precious metals and commodities 
containing precious metals; (viii) mineral raw material s (only untreated stones); (ix) drugs substances 
with psychotropic effects and their precursors; (x) toxic substances, except for precursors of the drugs 
and substances with psychotropic effect; (xi) special devices for unauthorised obtaining of 
information; (xii) encryption devices; (xiii) cultura l valuables, documents of the national archive 
funds, originals of the archive documents; (xiv) hu man organs and tissues, blood and its components; 
and (xv) service and civil weapons, their main parts and cartridges.  Currently, no goods were subject 
to automatic export licensing in Kazakhstan.  All goods listed in Annex 14 with a note "export 
licensing" were subject to non-automatic licensing.   
470. The representative of Kazakhstan explained that, according to the CU Licensing Agreement, 
the Ministry of Industry and New Technologies (Ministry responsible for administration of licenses in WT/ACC/SPEC/KAZ/9/Rev.5 
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  Kazakhstan) issued three types of licenses:  one-time,  general, and exclusive.  One-time licenses were 
issued on the basis of a foreign trade contract rela ted to goods subject to export licensing.  General 
licenses had to be issued upon decision of the CU Commission. Both types of licenses granted the 
right to export certain types of goods subject to licensing, in the quantity de termined by the licence, 
and were valid for one year or, for goods with r espect to which provisional quantitative restrictions 
had been introduced, until 1 January of the follo wing calendar year.  Exclusive licenses gave the 
applicant the exclusive right to export certain types of goods.  The goods subject to exclusive licensing and the holders of exclusive licenses were to be decided by the CU Commission.  At the 
moment, Kazakhstan had not issued any exclusive licenses. 
471. One-time licenses were issued by the Ministry  of Industry and New Technologies, with the 
exception of licenses for the exportation of military products and goods that could be used to create 
weapons of mass destruction, means of transpor tation of such weapons, and other armament and 
defence technology.  Licenses were issued upon receipt of:  (i) an application for the licence; (ii) an 
electronic version of the application; (iii) a copy of  the contract; (iv) a copy of a certificate confirming 
that the applicant was registered by a regional tax au thority as a tax-payer; (v) a copy of the activity 
licence, if applicable; and (vi) other documents, if  so decided by the Commission, pursuant to which a 
licensing of this product had been introduced.  
472. The representative of Kazakhstan explained th at in addition to the CU Agreements and 
Commission Decisions, the national legislat ion of Kazakhstan, including Law No. 214 
"On Licensing" of 11 January 2007, continued to regulate the application of the licensing regime in Kazakhstan.  At the moment Kazakhstan was in th e process of bringing its national legislation in 
compliance with the relevant CU Agreements and Decisions (also see section on "Import Licensing"). 
473. A Member also requested more information regarding the procedures of issuance export 
licensing and the applied fees related to these pr ocedures. In response, the representative of 
Kazakhstan stated that procedure used to export licensing was identical to the procedure used for 
import licensing (for further details, see section "Import Licensing" of this Report).  With regards to 
export licensing fees, Kazakhstan applied uniform  import/export licensing fees in relation to all 
goods.  According to the Tax Code of the Repub lic of Kazakhstan, the import/export licensing fee 
was equal to 10 Monthly Calculated Indices.  In  2012, the import/export licensing fee was equal to 
KZT 16,180 (approximately US$110), the fee for re-issuance of licence was equal to KZT 1,680 (approximately US$11). 
474. The representative of Kazakhstan added that th e export of certain flora and fauna species 
under threat of extinction, listed in Appendices I, II and III of the Conventio n on International Trade  WT/ACC/SPEC/KAZ/9/Rev.5 
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  in Endangered Species of Wild Fauna and Flora, (C ITES) was subject to export permits issued in 
Kazakhstan.   
475. [The representative of Kazakhstan confirmed,  that, from the date of accession, quantitative 
restrictions on exports or restrictions on the sale for export of goods, such  as quotas, bans, permits, 
prior authorisation requirements, licensing requi rements (including the requirements listed in 
Annex [14]), domestic market supply requirements or  measures having equivalent effect that could 
not be justified under the provisions of the WTO Ag reement, would be eliminated and not introduced, 
re-introduced or applied, whethe r by Kazakhstan or the competent bodies of the Customs Union (CU).  
She further confirmed that discretionary authority to temporarily ban exports or otherwise restrict 
exports, whether exercised by Kazakhstan or the competent bodies of the CU, would be applied from 
the date of accession in conformity with the provisi ons of the WTO Agreement.  She also confirmed 
that, if Kazakhstan took recourse to Article XX(i) of the GATT 1994, with respect to any measures, 
whether applied by Kazakhstan or the competent bodi es of the CU, restricting exports of domestic 
materials necessary to ensure essential quantities of such materials to a domestic or CU processing 
industry, such measures would not operate to increase the exports of or the protection of such industry.  The Working Party took note of these commitments.] 
C. INTERNAL POLICIES AFFECTIN G FOREIGN TRADE IN GOODS  
- Industrial Policy, Including Subsidies  
476. The representative of Kazakhstan stated that provision of subsidies in Kazakhstan was 
regulated by budget, tax, customs, and investment le gislation.  State support to the industrial sector of 
Kazakhstan's economy was mainly provided from the republican (central) budget.  In response to the 
questions of some Members of the Working Party about the objective, criteria and guidelines that governed the availability of regional subsidies and th eir use by regional bodies, the representative of 
Kazakhstan explained that, in accordance with th e Budget Code of the Republic of Kazakhstan 
No. 548 of 24 April 2004, regional subventions we re official transfer s from higher-level to 
lower-level budgets, received within the limits of approved amounts in the republican or regional 
budgets, for the purpose of carrying out public ser vices, such as development and maintenance of 
local infrastructure, running schools, and making so cial income support payments unrelated to the 
production of goods. 
477. The representative of Kazakhstan added that State support to the industrial sector was aimed 
mainly at attracting investment into priority  sectors of the economy, development of innovative WT/ACC/SPEC/KAZ/9/Rev.5 
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  industries, support of small and medium enterp rises, and development of regions.  The main 
instruments of State support included: (i) investment  preferences in the form of tax and customs duty 
exemptions on imports; (ii) in-kind State grants; (iii) preferences on land tax and property tax for 
juridical persons implementing strategic investment pr ojects; (iv) subsidization of interest rates on 
commercial loans and providing partial guarantees of loans; (v) leasing on preferential terms; (vi) development of industrial infrastructure; (v ii) industrial preferences for juridical persons 
implementing strategic investment projects in so cially and economically disadvantaged regions; 
(viii) service support of businesses; (ix) ta x deferral; and (x) innovation grants.   
478. A Member asked Kazakhstan to provide more details on corporate income tax preferences 
provided to industries investing in the petroche mical sector, and on special tax treatment for 
companies primarily engaged in information technol ogy research and development, which operated in 
special economic zones (SEZs).  This Member al so requested more information on the benefits 
provided for investment and industrial activity in  Kazakhstan's Tax Code.  The representative of 
Kazakhstan replied that application of a preferen tial tax regime for industries engaged in the 
petrochemical sector was aimed at diversificati on of the national economy through development of 
processing industries.  She acknowledged that previous ly a preferential corporate income tax regime 
had been provided to companies in the petrochemical sector, in cases where 90 per cent of the company's income had been generated from refining oil and gas resources pr oduced in Kazakhstan.  
However, this provision had been eliminated by the Law "On Amendments and Addenda to 
Legislative Acts of Kazakhstan on Taxation Issues" of 22 November 2005.  She further stated that tax 
and customs duty exemptions granted to companies re gistered in SEZs were discussed in the "Special 
Economic Zones" section of this Report. 
479. With respect to "soft loans", i.e., loans with  subsidized interest rates, from Kazakhstan's 
ExImBank, some Members of the Working Party expr essed specific concerns that, to the extent that 
these loans were contingent upon export or import substitution, they could constitute a prohibited 
subsidy under Article 3.1 of the WTO SCM Agreemen t.  Kazakhstan was asked to confirm that the 
financing provided by the ExImBank conformed to the rules set-out in items (j) and (k) of Annex I of 
the WTO SCM Agreement.  In response, the represen tative of Kazakhstan explained that, pursuant to 
the Decree of the President of Kazakhstan No. 1815 "On establishment of the State Export - Import 
Bank of the Republic of Kazakhstan" of 16 July 19 94, the main functions of the ExImBank consisted 
of borrowing on international capital markets under State guarantee and providing loans on the 
domestic market.  Uniform terms and conditions were applied by the ExImbank in financing 
enterprises engaged in priority sectors of the econom y.  For example, compan ies received loans from 
the ExImBank for the following purposes:  (i) impor tation of agricultural equipment and machinery  WT/ACC/SPEC/KAZ/9/Rev.5 
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  for the production of sugar beet; (ii) importation of equipment for construction projects and 
production of construction materials; (iii) importation of fertilizers; (i v) construction of electric power 
plants and pump producing plants; and (v) food processing.  The ExImBank financed three- to 
five-year investment projects, at a six per cent interest rate, and with a grace period of two to three years.  She stated that the provision of loans was not contingent upon export performance or import substitution requirements.  Since 2004, th e ExImBank had been privatized and no longer 
operated on behalf of the Government, nor receive d any Government guarantees for loans extended to 
the ExImBank.  It now provided general banking services in the market as any other commercial bank 
of Kazakhstan. 
480. Referring to a statement made by the representa tive of Kazakhstan regarding "soft loans" 
granted to support extraction and exportation of non-ferrous products  and gold by the Development 
Bank of Kazakhstan, some Members of the Working Party requested further information on the nature 
of the financing (e.g., benefits to exports) provide d by this Bank.  Kazakhstan was asked to confirm 
that the financing provided by the Development Bank conformed to the rules set-out in item (k) of Annex I of the WTO Agreement on Subsidies and Countervailing Measures (WTO SCM Agreement).  The representative of Kazakhstan replied that th e terms for financing export operations by the 
Development Bank were regulated by Law No. 178-II  "On the Development Bank of Kazakhstan" of 
25 April 2001 (the Development Bank Law).  She st ated that for the provision of financial services, 
the Development Bank used funds borrowed on domestic and international capital markets on 
commercial terms.  Moreover, pursuant to Article 12 of the Development Bank Law, the interest rates 
charged for loans were based on the average cost  of borrowing and operating costs of the Bank.  
Thus, on legal grounds, the Bank was prevented from subsidizing the interest rates charged on its 
loans.  She stated that the Bank's financing of companies, including its loans for export operations, 
could not, in her view, be considered as export subs idies within the scope of Article 3.1 and Annex I 
of the WTO SCM Agreement.   
481. A Member noted that Kazakhstan applied a syst em of decreasing (discount) coefficients on 
tariffs for railway transportation, which appeared to provide tariff re ductions to producers of sulphuric 
acid and iron ore products, was only available for expor t transportation.  This Member stated that, to 
the extent that these incentives were contingent upon export (even if this was not necessarily the 
specific goal of the legislation), they could constit ute prohibited export subsidies under Article 3.1 of 
the SCM Agreement.  This Member asked Kazakhs tan to explain how it pl anned to bring this 
programme into compliance with WTO provisions.  The representative of Kazakhstan replied that the 
use of decreasing coefficients on tariffs for rail way transportation of sulphuric acid, which was a 
by-product of the refining process and not dema nded domestically, and iron ore had not been WT/ACC/SPEC/KAZ/9/Rev.5 
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  implemented to support exports of domestic goods .  A temporary decreasing coefficient had been 
applied for transportation of sulphuric acid on export routes, to address a potential negative 
environmental impact in Kazakhstan.  However,  since 2003 no decreasing coefficients had been 
applied for transportation of sulphuric acid.  A d ecreasing coefficient on the transportation of iron ore 
was applied due to the high volume of iron ore transported by railway.  The representative of Kazakhstan further explained that a temporary 0. 25 decreasing coefficient had been applied from 
22 February to 31 December 2004 for transportation of iron ore on export routes.  Since then 
decreasing (discount) coefficients had not been applied on the transportation of iron ore in 
Kazakhstan. 
482. The representative of Kazakhstan added that in  2004, in accordance with Order No. 375-OD 
of the Chairman of the Agency "On Regulation of Natural Monopolies" of 8 September 2004, new 
rules governing application and discontinuation of temporary decreasing coefficients on tariffs for 
main-line railway transportation had been adopt ed.  These new rules affected only the services 
provided using the main-line railway networ k, which qualified as a natural monopoly.  
Temporary decreasing coefficients only applied unde r any of the following conditions:  (i) the volume 
of transportation of the good by railway exceeded, or  was equal to the actual volume of transportation 
of this good during a similar period in the precedin g year; (ii) idle/under-utilised segments of the 
main-line railway network would be  used; (iii) the good was a by-pr oduct of industria l production and 
presented an environmental hazard; (iv) to provide  equal tariff conditions for access to regulated 
services of the main-line railway network and railway transportation facilities under concession 
agreements; and (v) transportation of passengers  was socially important.  Once established, 
decreasing coefficients for railway transportation of  a particular type of goods applied on a temporary 
basis to all entities (consignors) transporting these goods  and were valid for all destinations, including 
domestic, export and import routes.  The representative of Kazakhstan stated that the criteria used for 
the application of decreasing coefficients on tariffs  charged for the main-line railway transportation 
services were not contingent, in law or in fact, upon exportation or the use of  domestic over imported 
goods.  In her view, as such, these measures could not  be viewed as providing a prohibited subsidy 
within the meaning of Article 3 of the WTO SC M Agreement and Article XVI of the GATT 1994.  
She added that other aspects of railway tariffs were  addressed in the section "Pricing Policies" of this 
Report.  
483. Some Members of the Working Party noted th at Kazakhstan provided tax exemptions for 
exporters of yellow phosphorus , ground phosphate rock and phos phate fertilizer, and expressed 
concern that these tax exemptions were contingent  upon export and thus prohi bited under Article 3 of 
the WTO SCM Agreement.  In response, th e representative of Kazakhstan said that  WT/ACC/SPEC/KAZ/9/Rev.5 
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  "Kazphosphat" Ltd. was engaged in a priority sect or of the economy and had received investment 
preferences in the form of 50 per cent reduction of  corporate income tax until 31 August 2008, and 
50 per cent reduction of property and land taxes until 2007, in accordance with investment contracts 
concluded in 1999-2000.  No such preferences had been provided since 2008.  She confirmed that the 
criteria used for granting these tax preferences were  not contingent, in law or in fact, upon export 
performance or the use of domestic over imported goods, rather on the strategic importance of the 
industry for diversification of the national economy.  
484. In response to concerns raised by some Memb ers of the Working Party, who noted that tax 
exemptions had been granted under the Law No. 75 -I "On State Support to Direct Investments" of 
28 February 1997, the representative of Kazakhsta n said that Law No. 75-I and Law No. 266-XIII 
"On Foreign Investments" of 27 December 1994 had been abolished and replaced by Law No. 373 
"On Investments" of 8 January 2003.  She acknowle dged that tax preferences granted prior to the 
adoption of the new Law "On Investments" were in effect until the expiration of the terms of the contracts signed between the authorised body and inv estors (i.e. by early 2009 for the last remaining 
contracts).  The new Law did not contain requirements concerning the minimum volume of 
investments to be made in order to be eligible fo r investment preferences.  She added that the detailed 
information on the investment preferences grante d under the Law "On Investment" was contained in 
the section "Investment Regime" of this Report.   
485. Some Members of the Working Party request ed Kazakhstan to provide comprehensive 
information on subsidies that would have to be notified under Article 25 of the 
WTO SCM Agreement.  In particular, Kazakhs tan was asked whether there had been any 
administered programmes, other than the ones descr ibed in the preceding paragraphs, which provided 
industrial incentives or met the definition of a spec ific subsidy.  The representative of Kazakhstan 
responded that there were a number of other inv estment and industrial incentives provided for in 
Kazakhstan's National Program of Accelerated I ndustrial and Innovative Development (2010-2014), 
including tax incentives, grants, research and deve lopment funding and concessional lending through 
the Bank of Development and second- tier banks in priority sectors aimed at diversification of the 
national economy.  More specifically, Law No. 534-IV "On State Support of Industrial Innovative 
Activity" of 9 January 2012 defined State me asures aimed at supporting industrial-innovative 
projects, i.e. projects aimed at transfer of t echnologies, creation of ne w and improved productions, 
technologies, goods and services.  
486. The Programme "Business Road Map - 2020" provided a set of measures aimed at the 
development of new processing i ndustries and modernisation of existing ones.  The Programme WT/ACC/SPEC/KAZ/9/Rev.5 
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  envisaged Government support in the form of partia l guarantees for and subsidization of interest rates 
on commercial loans, development of industrial infrastructure, service support of businesses. 
The Programme "Productivity - 2020" was aime d at increasing competitiveness of industrial 
enterprises in priority sectors of the economy th rough increasing labour productivity.  The main 
mechanisms envisaged in this programme include d innovation grants, financial leasing, grants for 
introduction of modern administrative and indu strial technologies, grants for financing the 
development and expertise of comprehensive in vestment project plans.  Business entities and 
entrepreneurs that had been implementing or planned to implement investment projects in 
non-extracting and priority sectors of the economy we re eligible to receive preferences under these 
programmes.  
487. To implement these programmes, Kazakhstan est ablished special development institutions 
and funds, including the Kazakhstan Investment Fund; the National Innovation Fund; the "Damu" 
Entrepreneurship Development Fund.  The repres entative of Kazakhstan added that Kazakhstan was 
preparing to notify all of its subsidies under Artic le 25 of the WTO SCM Agreement and that this 
document would be made available to the Working Party. 
488. A Member asked Kazakhstan to identify aspect s of these and the other industrial subsidies 
programmes that promote exports and export-oriented industries, and to confirm that it would 
eliminate all prohibited subsidies within the mean ing of Article 3 of the WTO SCM Agreement and 
Article XVI of the GATT 1994, at all levels of Government, which were contingent upon export 
performance or the use of domestic over imported go ods as of the date of accession.  Kazakhstan was 
also asked to confirm that it would administer an y subsidy programmes in place or established after 
accession at all levels of government in conformity  with the WTO SCM Agreement.  This Member 
requested Kazakhstan to provide a draft of its subsidies notification funder Article 25 of the 
WTO SCM Agreement to the Working Party for review , noting that it would be difficult to conclude 
discussions on this section without it. 
489. [The representative of Kazakhstan confirmed that, except as otherwise provided in the 
Working Party Report, upon accession, Kazakhstan would eliminate all subsidies programmes 
administered within its territory falling within the scope of Article 3.1 of the WTO Agreement on 
Subsidies and Countervailing Measures or modify  these programmes so that any subsidy provided 
would not be contingent upon e xportation or the use of domestic over imported goods.  She also 
confirmed that any subsidy programme in place or es tablished after accession within the territory of 
Kazakhstan would be administered in conform ity with the WTO Agreement on Subsidies and 
Countervailing Measures.  In addition, the Repu blic of Kazakhstan would provide a subsidies  WT/ACC/SPEC/KAZ/9/Rev.5 
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  notification prepared in accordance with Artic le 25 of the WTO Agreement on Subsidies and 
Countervailing Measures to the Committee on Subsid ies and Countervailing Measures upon entry into 
force of Kazakhstan's Protocol of Accession.  Sh e also confirmed that Kazakhstan would not invoke 
any of the provisions of Articles 27 and 28 of the WTO Agreement on Subsidies and Countervailing 
Measures.  The Working Party took note of these commitments.] 
- Technical Barriers to Trade, Standards and Certification 
[to be completed] 
- Sanitary and Phytosanitary Measures 
[to be completed]      
- Trade-Related Investment Measures 
[to be completed] 
- Free Zones, Special Economic Areas 
490. The representative of Kazakhstan stated that the establishment of Special Economic Zones 
(SEZs) was aimed primarily at attracting foreign di rect investments; accelerating development of 
modern high technology industries, transport infrast ructure, and tourism; increasing employment; and 
other purposes as defined in the legal documents  establishing individual SEZs.  In Kazakhstan, 
Law No. 469-IV "On Special Economic Zones in th e Republic of Kazakhstan" of 21 July 2011 
(hereinafter – 2011 Law on SEZs) had replaced Law No. 274 "On Special Economic Zones in the Republic of Kazakhstan" of 6 July 2007.  The 20 11 Law on SEZs had invalidated the previous Law 
and now was the basic Law on SEZs.  Additional releva nt provisions were contained in the Customs 
Code of Kazakhstan and the Tax Code of Kazakhstan.  The representative of Kazakhstan further 
confirmed that, within the Customs Union establis hed with Belarus and the Russian Federation, 
special economic zones were regulated by the Ag reement on Free (Special) Economic Zones on the 
Customs Territory of the Customs Union and the Customs Procedures of the Free Customs Zones of 
18 June 2010 (hereafter the CU Agreement on SEZs), as well as by the CU Customs Code and other 
CU legal instruments.  She continued that the CU Agreement on SEZs provided the general 
framework within the CU for rul es on establishment and operation of  new SEZs, and application of 
provisions of the Agreement to existing SEZs, includi ng provisions on customs regime of the free 
customs zone on the territory of SEZs. WT/ACC/SPEC/KAZ/9/Rev.5 
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  491. Working Party Members requested further inform ation on the current rules of establishment 
and operation of the SEZs established and admini stered under Kazakhstan's new Law on SEZs, as 
well as information to help them assess whether the zones met WTO requirements.  Members also 
sought information about the relationship between Kazakhs tan's 2011 Law on SEZs and the 
provisions of the CU Agreement on SEZs which ente red into force on 1 July 2010.  Information was 
also requested on current status of the si x SEZs previously established under Law No. 274 
"On Special Economic Zones in the Republic of Kaza khstan" of 6 July 2007, and whether they were 
now operated in accordance with the current legisl ation.  Working Party Members also asked for 
details on how WTO obligations w ould be enforced in all the SEZs operating on the territory of 
Kazakhstan after accession, in particular whet her Articles I and III of the GATT 1994 would be 
applied, and whether incentives granted to firms established in the SEZs would be based on export 
performance or local content requirements.  Othe r issues raised by Members in this connection 
concerned the need to restore an y tariffs or taxes from goods or inputs imported from non-CU Parties 
used in the manufacturing process in  the SEZs to goods eventually exported to the rest of Kazakhstan 
or the territory of other CU Parties, even if impor ted inputs had been transformed sufficiently to meet 
the criteria as domestic goods.  One Member stated that, in its view, there was no level of 
transformation sufficient to eliminate the need to restore exempted duties and taxes on inputs 
imported from non-CU Parties into the SEZ duty- and tax-free, as rules of origin operated between 
countries, not parts of countries.  Other Members sought  information on what other benefits, if any, in 
terms of tax exemptions or otherwise, were available to firms that located in the SEZs.   
- (a) Customs Union Regulation of SEZs 
492. The representative of Kazakhstan noted that, as previously stated, the SEZs established in 
Kazakhstan under the national Law on SEZs conf ormed to CU requirements for SEZs as well, 
including those set-out in the CU Agreement on SE Zs and the CU Customs Code.  This Agreement 
and the CU Customs Code provided the general frame work within the CU for SEZs, but left specific 
regulations on their operation establishment, manage ment, extension, early termination, types of 
SEZs, and types of activities allowed in SEZs to be determined by the national legislation of the 
CU Parties.  In many cases, the CU and national regimes worked together to establish the specific 
elements of the CU regime for SEZs.  For example,  while national laws provided for the registration 
of residents of the SEZs and national authorities would maintain a national register of such residents, 
however, the CU Agreement provided that the CU Parties were required to send the information on 
SEZ operations and the register of residents to the CU Commission, which in turn created and 
published a common CU register of residents.  Th e CU Commission had the right to decide what  WT/ACC/SPEC/KAZ/9/Rev.5 
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  economic activities and operations c ould be prohibited within SEZs in addition to those prohibited by 
each CU Party in its SEZs.   
493. In response to Members' questions, the repres entative of Kazakhstan also explained that 
according to Article 1 of the CU Agreement on SEZs,  a free (special) economic zone was defined as a 
part of the territory of the CU Party within the boundaries determined by the legislation of the CU Party, where a special (special legal) regime for entrepreneurial and other activities was in effect, 
and customs regime of free customs zone could be applied.  The CU Agreement on SEZs also 
confirmed that the territories of SEZs were zones under customs control and that customs regime of 
free customs zone as defined by the CU Customs Code and the CU Agreement on SEZs was applied 
to goods placed in SEZs.  She explained that the cu stoms authorities of Kazakhstan were responsible 
for customs control in SEZs accordi ng to the national legislation.  
494. Prior to the enactment of the CU Agreemen t on SEZs, foreign and Kazakhstani goods had 
entered the territory of SEZs without obtaining a permission from the customs authorities.  Such 
goods were only subject to regular customs cleara nce procedures when ente ring the customs regime 
of the free customs zone.  Currently, accordi ng to the CU Agreement on SEZs, goods could be 
imported into and exported from the SEZ territory only with the permission of customs authorities.  In 
response to a Member's question about the legisl ation that described the procedures for issuing 
permits, the representative of Kazakhstan said that the Customs Control Committee of the Republic of 
Kazakhstan had developed a draft Resolution "On Some Issues of Application of the Customs 
Procedure of Free Customs Zone", which estab lished procedures for issuing permits for the 
importation and exportation of goods into/from the territory of SEZ, as well as forms for these 
documents.  According to the draft resolution, for obtaining a permit for importation of goods into the 
SEZ territory, SEZ residents submitted to the custom s authorities copies of commercial, transport 
(shipping) or customs documents in respect of im ported goods that contained information required for 
customs control of goods and vehicles.  Based on ve rification of the documents against the actual 
data, the customs authorities made a decision on  the import of the goods and the means of 
transportation to the SEZ.  
495. Pursuant to Article 10 of the CU Agreemen t on SEZs, a "free customs zone" regime was 
defined as the customs procedure within SEZ borde rs, under which foreign go ods were placed and 
used within the territory of SEZ or its part w ithout paying customs duties and taxes and were not 
subject to non-tariff regulation; goods of the Custom s Union were placed and u sed within the territory 
of a SEZ or its part without applicati on of bans and restrictions to them. WT/ACC/SPEC/KAZ/9/Rev.5 
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  496. Article 10 of the CU Agreement on SEZs also pr ovided that goods that incorporated imported 
inputs and were manufactured by SEZ residents registered prior to 1 January 2012, could be 
recognised as Customs Union goods up until 1 January 201 7, i.e., they could be sold into the rest of 
the customs territory of the Customs Union with out paying the exempted customs duties on imported 
inputs, provided such imported inputs had been substa ntially transformed, i.e. they met any of the 
following conditions listed in Article 19 of the CU Agreement on SEZs:  
(i) manufacturing had changed the HS classifica tion code of the good at the level of  
any of the first four-digits;  
(ii) its transformation was recognised as suffi ciently implementing a predetermined list of 
conditions, production and t echnological or manufacturing operations, necessary to 
be recognised as goods of the Customs Union;  
(iii) the percentage share of the value added had reached a predetermined share of the 
price of the final good (the rule of ad valorem  share) or the percentage share of the 
cost of foreign goods did not exceed a predetermined share.  
497. The CU Commission had the right to decide by  consensus:  (i) the list of conditions and 
operations for goods manufactured in SEZs, incorpor ating imported goods that  were, or were not, 
sufficient for these goods to be recognized as goods of the Customs Union, and (ii) the procedure for 
using the rule of ad valorem  share as a criterion of sufficient processing for these goods to be 
recognised as goods of the Customs Union.  The rule of ad valorem  share could not be applied to 
repairs of the goods of the Customs Union done in the SEZs.  Goods would not be recognised as 
Customs Union goods, if the transforming operations applied, did not meet the criteria for sufficient 
processing established by the CU Commission.  Th e national authority, as defined by national 
legislation, carried out the determination of the st atus of the goods in accordance with the rules of the 
CU Agreement on SEZs, issued the relevant legal findi ngs and enforced them.  In case of Kazakhstan, 
this national authority was the Ministry of Industry and New Technologies. 
498. In response to a Member's request to clarify what were the predetermined shares used as a 
sufficient processing criterion, the representative of K azakhstan replied that an ad valorem share rule 
was established by CU Commission Decision No 115.  According to this Decision, goods produced with the use of foreign goods placed under the cu stoms procedure of free customs zone or a free 
warehouse customs procedure (hereinafter – foreign goods) were considered as sufficiently processed 
if the percentage share of the cost of foreign goods used in the manufacture of the final product did 
not exceed 50 per cent of the price of the final product.  The cost of foreign goods placed under the customs procedure of free customs zone or free warehouse customs procedure, and used in the 
manufacturing of the final product, was determined as a the customs value of such goods, established 
on the date the customs authorities registered th e customs declaration filed for placing goods under 
the customs procedure of free customs zone or fre e warehouse customs procedure.  The price of the  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 169 
 
 
  final product was determined on ex -works conditions.  She further added that, currently, Kazakhstan 
applied national sufficient processing criteria establish ed by the Resolution of the Government of the 
Republic of Kazakhstan No. 1647 "On Approval of the Rules of Determining the Country of Origin of 
Goods, Drafting and Issuing Expertise Acts on Origin of Goods and Issuing a Certificate on Origin of 
Goods" of 22 October 2009.  
499. She stated that Article 17 of the CU Agreement on SEZs established procedures for payment 
of customs duties and taxes applied to goods expor ted from the territories of SEZs.  In particular, 
goods of the CU exported from SEZs into the rest of the CU customs territory were not subject to 
payment of customs duties, including export duties.  Goods of the CU exported from SEZs to 
locations outside of the CU customs territory were subject to payment of export customs duties, if 
applicable.  When calculating export duty, the duty rate itself, value of goods and (or) the physical 
characteristics of in-kind (number, mass, volume or  other characteristics), as well as the quantity of 
goods and the exchange rate, established in accordance with the legislation of the CU Party, were 
determined on the day of registration by customs au thorities of the customs declaration, submitted for 
placing goods under customs regime of export.  As for foreign goods, th ey were subject to payment of 
import customs duties and VAT when exported from SEZs into the rest of the CU customs territory.  
When foreign goods were exported from SEZs to loca tions outside of the CU customs territory export 
duties and VAT were not levied.  She further st ated that goods produced (processed) in the SEZs by 
residents registered prior to 1 January 2012 inco rporating imported components, but recognised as 
goods of the CU based on sufficient processing criteri a, i.e., substantial transformation, were not 
subject to payment of customs duties when expor ted from SEZs into the re st of the CU customs 
territory.  These latter provisi ons expired on 1 January 2017. 
- (b) Basic Law on SEZs 
500. The previous national law regulating special  economic zones, Law No. 274 "On Special 
Economic Zones" (SEZs) provided th at SEZs could be established for a period of not more than 
25 years and administered by the Customs authorities as customs regimes of "free customs zone" within the SEZs borders.  Foreign and Kazakhsta ni goods placed in a SEZ and used there were 
exempt from customs duties and taxes, except for ex cise tax applied to imports.  Other than safety 
requirements, no non-tariff regulatory measures were  applied.  When goods were exported from the 
territory of SEZs to another country, neither ta xes nor tariffs were charged.  When goods 
incorporating foreign components were exported to the rest of Kazakhstan, import duties were not 
applied, provided they met the sufficient processing criteria.  The SEZ origin of goods was confirmed 
by a certificate of origin.  When such certificat e of origin was not available, the goods were WT/ACC/SPEC/KAZ/9/Rev.5 
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  considered to be either Kazakhs tani (when exported from Kazakhstan to third countries) or foreign 
(when imported into the rest of Kazakhstan). 
501. The representative of Kazakhstan explained that the Law on SEZs , which applied starting 
in 2011, stipulated procedures for establishing and operating SEZs on the territory of Kazakhstan.  
SEZs were considered a part of the territory of Kazakhstan with defined bou ndaries within which the 
Government applied a special regi me for conducting priority types of activities.  Within a SEZ, a 
special customs and tax regime w as established for foreign and dom estic goods imported into the SEZ 
from (a) the rest of the CU territory, and (b) thir d countries, and to goods exported from the SEZ to 
(a) the rest of the CU territory, and (b) third c ountries.  Kazakhstan's produc ts and products of the 
CU countries were treated as domestic goods for the purpose of applying customs duties when placed under the customs regime of free cust oms zones, i.e. were not subject to customs duties.  As for VAT, 
CU Protocols and the Agreement (see section on "Application of Internal Taxes on Imports") 
established that imports among CU Parties would be  subject to VAT.  However, Article 21 of the 
CU Agreement on SEZs, which supe rsedes Kazakhstan's national legislation, indicated that goods 
from CU countries placed under the customs regime of free customs zone would be eligible for 
zero rate VAT provided that a copy of the customs declaration certified  by customs authorities in 
accordance with which such goods were placed unde r the customs procedure of customs-free zone 
was submitted.  The representative of Kazakhstan em phasised that only goods included into the list of 
goods that are required for a SEZ participant to carry  out  priority activities could be placed under the 
customs regime of free customs zone, i.e. be exempted from payment of import duties and VAT.  
These lists of goods were defined in a Contract  on conducting activity signed with each SEZ 
participant.  The Ministry of Industry and Ne w Technologies was the relevant authorised body 
administering the establishment, operation and termin ation of SEZs on the territory of Kazakhstan.   
502. The representative of Kazakhstan further e xplained that according to the 2011 Law on SEZs, 
central or local executive bodies, and juridical persons of Kazakhstan could submit a proposal on 
establishment of a SEZ to the competent authority, which contained the information on the purpose of 
the SEZ, priority business activities, current economic  situation in the region, where the SEZ will be 
located, and the forecasted impact on the economy.  Upon approval of the proposal by the competent 
authority, the entity had to conduct a feasibility st udy for the proposed SEZ with the assessment of the 
effect on the environment.  Upon approval of fi ndings of the feasibility study by all relevant 
Government agencies, the competent authority submitted the proposal on establishment of a SEZ to the Government.  A decision on establishment of  a SEZ and on priority business activities that 
correspond to the objectives of the SEZ was adopted by the President based on the proposal of the 
Government.    WT/ACC/SPEC/KAZ/9/Rev.5 
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  503. Pursuant to Article 8 of the 2011 Law on SEZs, an SEZ could be established for a period of 
up to 25 years.  The term of operation of each SEZ was determined in a Presidential Decree on 
creation of that particular SEZ.  The land plot s on which SEZs were established and used for 
conducting priority activities were leased to th e prospective SEZ operators in accordance with the 
land legislation of Kazakhstan for the term for wh ich a particular SEZ was established.  Normally, a 
SEZ was liquidated upon expiration of its term. In case of failure to reach the target indicators of a 
SEZ by its residents, a SEZ could be terminated by  the President of the Republic of Kazakhstan based 
on the proposal of the Government.  The represen tative of Kazakhstan stated that once a SEZ was 
established, investors could apply to become a SEZ resident, i.e. to be registered as a legal entity 
eligible for a special tax regime and other conditio ns more favourable than those available to legal 
entities in the rest of the customs territory, and co nclude agreements that specified terms of their 
activities within a SEZ.  The list of documents that had to be submitted by an applicant was described 
in Article 10 of the 2011 Law on SEZs.  The re presentative of Kazakhstan emphasized that foreign 
invested firms irrespective of the percentage of foreign participation coul d be registered as SEZ 
residents subject to fulfillment of respective require ments applied on a non-discriminatory basis to all 
applicants.  An applicant had to have financial r esources and other property in an amount specified in 
the feasibility study report and its business activity had to correspond to the objectives and legitimate 
activities in a SEZ.  
504. The following entities could not apply to conduct an activity within the SEZs: 
 (1) subsoil users; 
 (2) entities producing excisable goods, excep t for entities that produce, assemble  
  excisable goods stipulated in sub-para graph 6 of Article 279 of the Tax Code; 
 (3) entities using special tax regimes;  (4) entities that were granted investment tax preferences; and 
 (5) entities involved in gambling business.  
505. The representative of Kazakhstan also noted th at the Law on SEZs envisaged the creation of 
managing companies in the form of joint-stock comp anies.  The following individuals could become 
founders of a managing company:   
 (1) the Government of the Republic of Kazakhstan; 
 (2) local executive bodies of oblasts, c ity of a Republican status, capital city; 
 (3) non-State juridical persons; or  (4) foreign juridical persons with an expe rience in managing SEZ in other countries or in 
  Kazakhstan. 
506. Pursuant to the 2011 Law on SEZs, in the even t a SEZ was established on the initiative of 
central or local executive bodies, th e State retained ownership of at least 50 per cent of the voting 
shares issued by the managing company, unless otherwise provided in the Presidential Decree on the WT/ACC/SPEC/KAZ/9/Rev.5 
Page 172  
 
  establishment of the SEZ.  If the SEZ was establishe d on the initiative of a non-State juridical person, 
the State retained ownership of at least 26 per cent of the voting shares issued by the managing 
company.  The specified legal form of a managing company allowed investors to participate in the 
share capital of the managing company, and thus, to participate in the management of project 
implementation and to ensure transparency of procedures applied within SEZ.   
507. According to the 2011 Law on SEZs, a "singl e window" had been introduced for the 
provision of public services within SEZs, which envi saged simplified procedures for preparation and 
submission of documents.  
508. The six existing SEZs created under Law No. 274 of 6 July 2007 had adopted the operational 
and administrative provisions of the 2011 Law on SEZs when that Law had come into force (see Annex 17 for a list of the current SEZs and their purposes).   
- (c) Customs and Tax Legislation of the Republic of Kazakhstan 
509. The representative of Kazakhstan further noted that a new Tax Code of the Republic of 
Kazakhstan that entered into force in January 2009 established a uniform approach to tax preferences 
granted for SEZ residents, including the residents of SEZs created under Law No. 274 of 6 July 2007.  
In addition to customs duty exemptions, Article 151 of the Tax Code provided for reduction by 
100 per cent of the corporate income tax rate, zero coe fficient to related rates in calculation of the land 
tax, and zero per cent rate to the average value of the property subject to taxation in calculation of the 
property tax.  Moreover, in accordance with Article 244-2 of the Tax Code, sales to the territory of a 
SEZ of goods that were included in the list of goods determined by the Government and fully 
consumed in conducting business activities that meet  the purposes of the SEZ were to be taxed at 
zero rate of VAT.  The latter provision was aimed at equalizing the treatment provided to goods imported to SEZs from the territory of Kazakhstan with the treatment provided to foreign goods 
described in paragraph 495 of this section. 
510. Pursuant to Article 150 of the Ta x Code, to be eligible for tax preferences, SEZ residents had 
to comply with the following requirements:  (i) be registered at the tax authorities within a SEZ 
territory; (ii) have no structural divisions outside  of a SEZ territory; and (iii) of the total annual 
income from sales of goods of own production (works , services), derive at least 90 per cent from the 
activities that complied with the objectives of a SEZ.   Business activities that complied with the 
objectives of SEZs were identified in Article 150 of  the Tax Code and included projects aimed at 
development of the IT industry; textile industry and production of leather good s; chemical industry; 
metallurgical industry; machinery building, incl uding production of vehicles, trailer trucks and  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 173 
 
 
  two-wheel trailers; production of railroad engines a nd rolling stock; production of electric equipment 
and household appliances; pharmaceuticals industry; f ood production; paper and furniture production;  
aviation industry; petrochemical industry and re lated industries and technologies; and tourism 
services.   
511. The representative of Kazakhstan noted that Kazakhstan's legislation provided uniform 
requirements both for domestic and foreign companies to be eligible for tax and customs preferences 
in SEZs.  
512. A Member said that Kazakhstan's SEZs were authorised by legislation that contained 
provisions for granting special benefits contingent on export orientation and/or import substitution of 
enterprises.  This Member held the view that, these provisions violated both the WTO Agreement on 
Subsidies and Countervailing Measures, as well as th e WTO Agreement on Trade-Related Investment 
Measures, and, therefore, should be eliminated.  This Member sought a commitment from Kazakhstan 
that, from the date of accession, Kazakhstan would en sure the enforcement of its WTO obligations in 
SEZs existing or established within its territory, including the prohibition of TRIMs or subsidies 
based on the use of domestic goods or export perfo rmance.  Kazakhstan was also asked to confirm 
that the right of firms to establish and opera te in these zones would not depend on export 
performance, trade balancing, or local content criteria.   In addition, Kazakhstan needed to ensure that 
goods produced in the SEZs under tax and tariff provisions that exempted imports and imported 
inputs from tariffs and certain tax es would be subject to normal cust oms formalities when entering the 
rest of Kazakhstan, including the a pplication of tariffs and taxes. 
513. The representative of Kazakhstan replied that bot h criteria related to export performance and 
import substitution had been removed by Decree of  the President of the Republic of Kazakhstan 
No. 657 "On Amendments to Decrees of the Presi dent Nos. 853 and 1166 of 26 April 2002 and 
18 August 2003 respectively".  According to Decr ee of the President No. 657, the term "export 
oriented production" used in legislation that  regulated SEZs had been changed to the term 
"competitiveness", while the term "import substituti on" had been removed from the texts of the 
Decrees.  In addition, the Resolution of the Gove rnment of Kazakhstan No. 1376 "On Approval of the 
Regulation on Establishment a nd Allocation of Finances of the Fund for Economic and Social 
Development of Special Economic Zones" of 26 Se ptember 1997 had been revoked.  Furthermore, 
there were no provisions related to the right to  establish an enterprise in a SEZ that were made 
contingent upon export performance and/or impor t substitution contained in the 2011 Law on SEZs, 
the CU Agreement on SEZs, or any of the Presidential Decrees relating to SEZs.  WT/ACC/SPEC/KAZ/9/Rev.5 
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  514. The representative of Kazakhstan said that at the moment nine SEZs were operational in 
Kazakhstan:  "Astana-New City", "Seaport Aktau" , "Informational Technologi es Park", "Ontustyk", 
"National Industrial Petrochemi cal Techno-Park", "Burabai", "Saryarka", "Pavlodar" and 
"Horgos-East Gates".  The first six of these had be en established under Law No. 274 of 6 July 2007.  
Their terms and periods of opera tion were now regulated by the 2011 Law on SEZs.  The other three 
were established as SEZs under the 2011 Law on SEZs (see Annex 17 for more information on these 
zones). 
- (d) Free Warehouse Customs Regime 
515. The representative of Kazakhstan stated that establishment and operation of free warehouses 
on the territory of Kazakhstan we re regulated by the CU Agreement "On Free Warehouses and Free 
Warehouse Customs Procedure" of 18 June 2010 (h ereinafter – the Agreement on Free Warehouses).  
According to this Agreement, a free warehouse was a construction (building), within which foreign 
goods and goods of the Customs Union placed under the customs regime of a free warehouse, as well 
as other goods in accordance with the Agreement,  could be placed and used.  She added that 
according to Article 8 of the Agreement on Free Warehouses, a free warehouse customs regime was a 
customs regime under which foreign goods were placed  and used without payment of customs duties 
and taxes, as well as without application of  non-tariff regulatory measures; and goods of the 
Customs Union were placed and used without appli cation of bans and restri ctions.  Goods banned for 
importation into the Customs Union territory or for exportation from the Customs Union territory 
could not be placed under free warehouse customs regime.    
516. She further explained that according to the Agreement on Free Warehouses, the owner of a 
free warehouse was a juridical person of the Custom s Union Party which was registered in accordance 
with the national legislation of the relevant Party  and met the requirements established in Article 4 of 
the Agreement.  The juridical person was recogni sed as an owner of a free warehouse upon inclusion 
of that person by customs authorities into the Re gister of free warehouse owners (hereinafter - 
the Register).  The procedures for including and excluding owners of free warehouses into/from the 
Register were established in the Resolution of the Government of the Republic of Kazakhstan 
No. 1086 of 22 September 2011.   
517. Pursuant to Article 11 of the Agreement on Free Warehouses, the following operations could 
be performed at free warehouses: 
(i) storage (stockpiling, splitting) of the goods; 
(ii) loading (unloading) of goods and other car go operations associated with storage;  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 175 
 
 
  (iii) operations to ensure safety of goods, as well as simple operati ons on preparing goods 
for shipment and sale, including fragmenta tion of the consignments, formation of 
shipments, sorting, packaging, repackagi ng, labelling, operations  to improve product 
quality; 
(iv) processing operations as a result of which goods lose their individual characteristics, 
and (or) manufacturing and production of  goods (including assembly, disassembly, 
installation, adjustment), as well as repair operations; or 
(v) operations involving transactions on transf er of ownership, use and (or) disposal  
rights for these products.   
518. The representative of Kazakhstan further stated  that in accordance with Article 8 of the 
CU Agreement on Free Warehouses, foreign goods placed under the customs regime of a free 
warehouse retained the status of foreign goods, and goods of the Customs Union placed under the 
customs regime of a free warehouse retained the st atus of the goods of the Customs Union.   
519. Article 14 of the CU Agreement on Free Ware houses established procedures for payment of 
customs duties and taxes applied to goods exported from the free warehouses.  In particular, goods of 
the CU exported from free warehouses into the rest of  the CU customs territory, were not subject to 
payment of customs duties, including export duti es.  Goods with the status of goods of the 
CU exported from free warehouses to locations outside of the CU customs territory were subject to 
payment of export customs duties, where applicable .  When calculating export duty, the duty rate 
itself, value of goods and (or) the physical character istics of in-kind (number,  mass, volume or other 
characteristics), as well as the quantity of goods and the exchange rate, established in accordance with 
the CU Customs Code and the legislation of the CU Party, were determined on the day of registration 
by customs authorities of the customs declaration, submitted for placing goods under the customs 
regime of export.  As for foreign goods, they we re subject to payment of import customs duties and 
VAT when exported from free warehou ses into the rest of the CU cu stoms territory.  When foreign 
goods were exported from free warehouses outside of  the CU customs territory, export duties and 
VAT were not levied.  She further stated that  goods produced (processed) in free warehouses whose 
owners were included into the Register prior to  1 January 2012 incorpor ating imported components 
and recognised as goods of the CU were not subj ect to payment of customs duties when exported 
from free warehouses into the rest of the CU customs territory.  The latter provision expired on 
1 January 2017.  Goods produced (processed) with th e use of foreign goods could be recognised as 
Customs Union goods if they met the following  criteria of sufficient processing described in 
Article 16 of the CU Agreement on Free Warehouses:  
(i) manufacturing had changed the goods' HS cl assification code at the level of any first 
four-digits;  
(ii) its transformation was recognised as suffi ciently implementing a predetermined list of 
conditions, production and t echnological or manufacturing operations, necessary to 
be recognised as goods of the Customs Union;  WT/ACC/SPEC/KAZ/9/Rev.5 
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  (iii) the percentage share of the value added had reached a predetermined share of the 
price of the final good (the rule of ad valorem  share); or the percentage share of the 
cost of foreign goods did not exceed a predetermined share in the price of the final good.  
520. The list of conditions and operations fo r goods manufactured in free warehouses 
incorporating imported goods that were, or were not , sufficient for these goods to be recognised as 
goods of the Customs Union was adopted by the CU Commission by consensus.  The CU 
Commission also approved the procedure for using the rule of ad valorem  share as a criterion of 
sufficient processing for these goods to be recognised as goods of the Customs Union. 
521. The representative of Kazakhstan further explaine d that according to the national legislation 
of Kazakhstan, goods that were produced in free warehouses and sold from these areas to the rest of 
the territory of Kazakhstan were exempt from VAT if they met the sufficient processing criteria adopted by the Government of the Republic of Kazak hstan and were included into the list of products 
adopted by the Government of Kazakhstan.  This preference was provided in accordance with 
Article 49 of the Law of the Republic of Kazakhsta n No. 100-IV "On Entering Into Force of the Code 
of the Republic of Kazakhstan 'On Taxes and Other Mandatory Payments to the Budget'" of 
10 December 2008 and the Resolution of the Govern ment of Kazakhstan No. 133 "On the List of 
Goods Produced in the Territory of Free Warehouse and Sold by the Owner of a Free Warehouse in 
the Territory of the Republic of Kazakhstan, Sa les Turnover of which are Exempted from VAT, and 
the List of Goods Produced in the Territory of Free Warehouse and Sold from this Territory to the 
Rest of the territory of the Republic of Kazakhsta n" of 19 January 2012.  According to the Tax Code, 
the preference would expire on 1 January 2017. 
522. According to Article 7 of the Resolution of the Government of the Republic of Kazakhstan 
No. 1647 "On Approval of the Rules of Determining the Country of Origin of Goods, Drafting and Issuing Expertise Acts on Origin of Goods and Issuing a Certificate on Origin of Goods" of 
22 October 2009, goods were considered as meet ing sufficient processing criteria if one of the 
following conditions were fulfilled:   
- processing of goods results in a change of the HS  code at a level of any of first four-digits; 
- fulfillment of certain industrial and tec hnological operations sufficient to recognise a 
country where these operations took place as a country of origin of these goods; or 
- changes in the cost of a good when the percenta ge share of the cost reaches a fixed share of 
the price of the finished good ( ad valorem  percentage rule).  
 Resolution No. 1647 described the terms, manufacturing and technological operations 
required for a good to acquire an origin status when goods imported from third countries were used 
in a production process.  WT/ACC/SPEC/KAZ/9/Rev.5 
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  523. The representative of Kazakhstan stated that curre ntly 59 juridical persons were registered as 
free warehouse owners in Kazakhstan.   Their operations were specialised primarily in the following 
activities:  assembly of vehicles, assembly of agri cultural machines and equipment, food production, 
and production of cons truction materials.  
524. Members recalled that substantial transformation and local content level could not be applied 
to goods produced or processed in SEZs or free warehouse customs regimes with imported goods 
from non-CU countries for the purpose of exemptin g these goods from application of customs duties 
or taxes when sold into the rest of Kazakhstan.  These imported inputs should re-acquire their tariffs 
or taxes when entering Kazakhstan or CU territory, whether or not they have been processed in SEZs 
or free warehouses and transformed into other products.  In their view, to treat these imported inputs differently for tax or tariff purposes would not be consistent with Article I of the GATT 1994, and 
exempting these charges based on an assessment of lo cal content (substantial transformation criteria) 
could constitute a prohibited subsidy.  Members asked Kazakhstan to eliminate these provisions and 
to operate its SEZs and free warehouses in  conformity with WTO provisions.   
525. [The representative of Kazakhstan confirmed that , subject to the exceptions that applied for 
the transition periods specified below in respect of the goods of juridical persons registered in SEZs 
and/or operating free warehouses prior to Kaza khstan's accession to the WTO, SEZs and free 
warehouses in Kazakhstan would be established, ma intained and administered from the date of 
accession in conformity with the provisions of th e WTO Agreement.  She added that Kazakhstan 
would apply the provisions of the WTO Agreement in all of its SEZs and in the operation of free 
warehouses.  
526. With respect to local content requiremen ts, sufficient processing, i.e., substantial 
transformation, and exemptions from tariffs and taxe s, the goods of juridical persons which had been 
registered and active in SEZs and free warehouses pr ior to Kazakhstan's accession to the WTO, would 
continue to enjoy the treatment described in paragra phs [496], [499], [519], an d [521] of this Report, 
during the transition period ending on [xxxx].  Upon expiration of the transition period, firms 
registered in SEZs and operating these free warehou ses would not be subject to export performance, 
trade balancing, or local content criteria requirement s, in law or in practice, nor would any new firms 
registering in SEZs or to operate a free warehouse be subject to such requirements.  In addition, goods 
imported into free warehouses and SEZs under provisi ons that exempt imports from non-CU Parties 
from customs duties and certain taxes, which were th en released to the rest  of the territory of 
Kazakhstan and the territory of the CU, would be s ubject to those duties and taxes as applicable and 
customs formalities when entering the rest of the terr itory of Kazakhstan and the territory of the CU.  WT/ACC/SPEC/KAZ/9/Rev.5 
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  If those imported goods were reprocessed, i.e., substan tially transformed, within the territory of a SEZ 
or in a free warehouse, the duties and taxes that would otherwise have been assessed for those goods 
were to be paid when the final products entered the rest of the territory of Kazakhstan and the territory 
of the CU.  The Working Party took note of these commitments.] 
- Government Procurement 
527. The representative of Kazakhstan stated that government procurement was governed by: the 
Law No. 303 "On Government Procurement" (hereinaft er – the Law No. 303) of 21 July 2007 as last 
amended in April 2012 by Law No. 15-V, Governme nt Resolution No. 1301 "On Rules for Holding 
Government Procurement" of 27 December 2007, Government Resolution No. 281 "On Approval of 
the Rules for Holding Electronic Government Pr ocurement" of 2 April 2010, and Government 
Resolution No. 1353 "On the Determination of St ate Support for Domestic Categories of Potential 
Suppliers" of 27 December 2007.  The above legisl ation had been developed taking into account the 
requirements of international law, specifically the Model Law of the United Nations Commission on 
International Trade Law (UNCITRAL).   
528. Kazakhstan's government procurement legisl ation was aimed at developing of fair 
competition among potential suppliers, providing e qual opportunities for potential suppliers to 
participate in government procurement, optimal an d effective expenditure of cash assets used for 
Government, and providing publicity and transparen cy of the government procurement process.  
The body responsible for development and implementa tion of State policy in the area of government 
procurement was the Ministry of Finance. 
529. The representative of Kazakhstan noted that  pursuant to the Law No. 303, government 
procurement was defined as purchases made  by customers of goods and services
6 essential for their 
operation, performance of State functions or custom er's statutory activity, conducted in accordance 
with Law No. 303 and civil legislation of the Republic of Kazakhstan, except for the services 
purchased from natural persons under employment contracts or from natural persons not involved in 
entrepreneurial activity, on the base of paid servic es contracts, in the framework of fulfilment of 
State tasks and contributions, including contribu tions to the capital stock of newly established 
juridical persons.  Customers are State bodies,  State agencies, as well as State enterprises7, juridical 
persons and any affiliates thereof, with 50 or more  per cent of voting shares held by the Government, 
                                                      
6 The term "services" included both "ser vices" and "works" as those terms were  used in the legislation of the 
Republic of Kazakhstan. 
7 State enterprises are defined in the Section "State ownership, State Trading En tities and Privatization".  WT/ACC/SPEC/KAZ/9/Rev.5 
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  except for national operating holdings, national hol dings, national operating companies and national 
companies, and their affiliated entities.  
530. The representative of Kazakhstan said that th e process of government procurement included 
the following stages:  (i) elaboration and appr oval of an annual government procurement plan; 
(ii) selection of a supplier and conclusion of a Stat e procurement contract; and (iii) fulfilment of the 
State procurement contract.  
531. The representative of Kazakhstan added that  government procuremen t could be conducted 
through the following methods:  (i) tender; (ii) one  source procurement; (iii) supplier selection on the 
basis of price quotation requests; (iv) auction;  and (v) commodity exchange.  The method for 
conducting government procurement could be selected by the customer without coordination with the 
Ministry of Finance.  Government procuremen t by auction and price quotation requests could be 
conducted only in electronic format.  Government  procurement by tender and one source methods 
could be conducted in both paper and electronic form ats.  From 1 July 2012, government procurement 
by tender would be conducted only in electronic form at.  The lists of goods eligible for procurement 
through auction, one source, and commodity exchan ge were found in Annexes 18(a), (b) and (c).  
532. The representative of Kazakhstan explained that the tender was the main method of 
government procurement and could be used in all ca ses.  Government procurement by the one source 
method could be conducted in the following cases:  (i) State enterprises and juridical persons and 
affiliates thereof, with 50 or more per cent of voting shares held by the Government, needed to 
conduct other purchases from the same supplier for the purposes of unification, standardisation or 
ensuring of compatibility with already purchased goods, equipment, technology or services; (ii) the government procurement by tender method had been recognised as invalid; (iii) there was a necessity 
to conduct government procuremen t of goods and services of daily and (or) weekly needs as an 
interim measure while the results of the ongoing go vernment procurement by  tender were concluded 
and entered into force; or (iv) measures provided by Law No. 303 that were undertaken by a customer did not result in conclusion of a government pr ocurement contract by method of price quotation 
requests.  Government procurement by the price quotation request method had to be conducted in 
relation to like goods and services in cases wher e the volume of such goods and services did not 
exceed 4,000 MCI established for the relevant fiscal  year on the basis of the law on the national 
budget.  Moreover, the price was a determining f actor in government procurement by the price 
quotation request.  Government procurement by th e auctions method had to  be conducted through 
official web portal of government procurement in th e real time mode.  The conduction of government 
procurement by auctions had to  be provided by single operato r in government procurement.  WT/ACC/SPEC/KAZ/9/Rev.5 
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  The government procurement subject to aucti on were goods and services according to the list 
approved by the Government of the Republic of Kazakhstan, with an a nnual volume more than 
4,000 MCI established for the relevant fiscal year by the Law "On the National Budget".  Government procurement of goods  through commodity exchanges had to be conducted based on the 
list of commodity exchange goods in accordance with  the legislation of the Republic of Kazakhstan 
on commodity exchanges. 
533. The representative of Kazakhstan noted th at Law No. 303 contained provisions on 
transparency of the procedures for conducting gover nment procurement.  All the information on 
government procurement was provided on the offici al website (web portal) - www.goszakup.gov.kz.  
No later than three working days from the day of  approval of the competitive bid documents, but not 
less than 30 calendar days and, in case of elec tronic government procurement, not less than 
20 calendar days before the final date for submi ssion of applications for participation in the 
competitive bidding by potential suppliers, the or ganiser of government procurement was obliged:  
(i) to place on the customer's website the text  of the announcement on conducting the government 
procurement by tender, and the list of competitive bid documents; (ii) to place on the official web portal of government procurement the text of the announcement on conducting the government 
procurement by tender; and (iii) to ensure in the chronological order regist ration on the customer's 
website the facts of presentation of competitive bid do cuments.  Notices of invitation for participation 
in government procurement had to include the fo llowing information: full name; post and electronic 
addresses of the organizer of government procurem ent; the subject of the contract; the required 
amount; the location and date of delivery of goods and services; th e place and ways for obtaining a 
copy of the tender documentation; the place and deadline for submission of applications for 
participation in the tender; and the date, time a nd place of opening envelopes with applications for 
participation in the tender. 
534. She noted that the winner of the tender was sel ected in accordance with  the rules established 
in the national legislation, i.e., the laws and rules laid  out in the first paragraph of this section.  Within 
two working days after completion of the tender pro cess, the protocol of the government procurement 
results was published on an official website of  the entity and on the web portal on government 
procurement. 
535. In response to questions about the local cont ent requirements in Kazakhstan's government 
procurement laws, the representative of Kazakhstan st ated that such requirements were set-out by 
Law No. 303, Rules No. 1301 and No. 281.  When the Tender Commission evaluated and compared 
all submitted bids, it took into account the criteria stipulated in paragraph 4 of Article 17 of  WT/ACC/SPEC/KAZ/9/Rev.5 
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  Law No. 303.  These criteria had to be specified in  the tender documentation and applied equally to 
all competitive bids.  In accordance with para graph 4 of Article 17 of the Law No. 303, the 
competitive price quotations of participants were affe cted by the following criteria:  (i) characteristics 
of a potential supplier as follows:  (a) experien ce in the market of goods and services which was 
required for conducted government  procurement; (b) a document confirming performance of 
voluntary certification of goods by domestic produ cers in accordance with Kazakhstan legislation on 
technical regulation; (c) certified system on manage ment quality in accordance with State standards; 
(d) a certified system on management of environmental control in accordance with the requirements of State standards and (or) the confirmation of compliance with standard of ecologically clean 
production in accordance with Kazakhstan legislati on on technical regulation;  (ii) the functional, 
technical and qualitative characteristics of goods and services, and (or) the costs of operation, 
maintenance and repair of th e purchased goods; and (iii) local content.  In accordance with 
Law No. 303, Rules No. 1301 and No. 281 the Tender Commission could reduce the conditional competitive price quotation for domestic producers of  goods by up to 20 pe r cent and for domestic 
suppliers of services (works) up to 15 per cent.  
536. The potential supplier had the right to appeal ac tions (omission) of the customer, organizer of 
government procurement, commissions, expert and single operator involved in government 
procurement where their actions (omission) infri nged rights and legal interests of the potential 
supplier. 
537. Members noted that the scope of "government procurement", as provided for in current 
Kazakhstani legislation, covered more than "procu rement", as defined in Articles III:8 and XVII:2 of 
the GATT 1994 and Article XIII:1 of the GATS, i.e., products and services purchased for 
governmental purposes and not with a view to comme rcial re-sale or, with a view, to use in the 
production of goods for commercial sa le, or to use in the supply of services for commercial sale.  
"Procurement" also appeared to cover more th an the goods and services typically subject to the 
WTO Agreement on Government Procurement.  La ws, regulations and other measures relating to 
purchases that fell outside the scope of the definiti ons in Articles III:8 and XVII:2 of the GATT 1994, 
and Article XIII:1 of the GATS, would not be ex cluded from the coverage of the Agreements in 
Annex 1 of the Marrakesh Agreement Establishi ng the World Trade Organization.  These Members 
noted that in Kazakhstan's legislation, "procureme nt" appeared to include, in addition to goods for 
governmental purposes, goods and services for direct consumption and support,  i.e., products or 
services by firms that were sold commercially or used to produce goods and services for commercial 
sale.  They sought confirmation that, in making purchases that would not be considered as government procurement within the meaning of  Article III:8 and XVII:2 of the GATT 1994 and WT/ACC/SPEC/KAZ/9/Rev.5 
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  Article XIII:1 of the GATS, and that national treatment and MFN requirements would apply.  
These Members also sought confirmation that K azakhstan would ensure that goods and services 
procured under Kazakhstan's legislation on Govern ment Procurement would not be re-sold in the 
commercial sphere or used in the production of goo ds or the supply of services for commercial sale.   
538. [The representative of the Republic of Kazakhsta n confirmed that, in respect of procurement 
of goods and services, including by State-owned an d State-controlled enterprises, which were not 
purchased for governmental purposes, but with a view to  commercial re-sale or with a view to use for 
production of goods and supply of services for comme rcial sale, such purchases and sales would not 
be considered to be "government procurement"  within the meaning of Articles III:8(a) of 
the GATT 1994 and XIII:1 of the GATS, and thus, the Republic of Kazakhstan and the competent 
bodies of the CU would comply with all applicable  provisions of the WTO Agreement.  The Working 
Party took note of this commitment.] 
539. Some Members of the Working Party sought a commitment from Kazakhstan that it would 
initiate negotiations for membership in the Agre ement on Government Procurement by tabling an 
entity offer [immediately after] its accession to the WTO. 
540. [The representative of the Republic of Kazakhs tan confirmed the intention of Kazakhstan to 
join the WTO Agreement on Government Procur ement and to notify the Committee on Government 
Procurement to this effect at the time of accession of Kazakhstan to the WTO and to ensure that from 
the date of accession, its Government agencies would award contracts in a transparent manner according to published laws, regula tions and guidelines.  She also confirmed that Kazakhstan would 
request observership in the WTO Agreement on Government Procurement at the time of its accession to the WTO and would initiate negotiations for me mbership in the WTO Agreement on Government 
Procurement by tabling an Appendix 1 offer within four years after accession.  She confirmed that, if 
the results of the negotiations were satisfactory to  the interests of Kazakhstan and the other Members 
of the Agreement, Kazakhstan would accede to that  Agreement.  The Working Party took note of 
these commitments.] 
- Transit 
541. The representative of Kazakhstan stated that Ka zakhstan allowed free transit consistent with 
the provisions of Article V of the GATT 1994.  She added that the basic principles that Kazakhstan 
had followed previously had not been affected  by the participation of Kazakhstan in the 
Customs Union with the Russian Federation and the Re public of Belarus.  From 1 July 2010, customs 
control of goods in transit through the territory of Kazakhstan had been based on the provisions of  WT/ACC/SPEC/KAZ/9/Rev.5 
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  Chapter 32 of the CU Customs Code.  The provisi ons of the Code of the Republic of Kazakhstan 
No. 296-IV "On Customs Procedures" of 30 June  2010 (hereinafter – the Customs Code of 
Kazakhstan) concerning transit contro l were applied to the extent that they did not conflict with the 
CU Customs Code.   
542. Specifically, Article 215 of the CU Customs Code  stated that customs transit was a customs 
procedure under which foreign goods (i.e., not Russian , Kazakhstani, or Belarusian) were transported:  
(i) across the CU customs territory under customs cu stody between the point of their entry into and 
departure from the CU customs territory (i.e., if transit constituted a part of their itinerary which 
began and ended outside the boundaries of the CU customs territory); (ii) from the point of entry into 
the CU to a customs point of entry within the CU; ( iii) from an internal customs point to the point of 
departure from the CU customs territory; and (iv)  between two customs entry points within the 
CU customs territory.  In addition, it provided th at the customs procedure of customs transit was 
applied to goods transported by international ma il, by pipelines and by power transmission lines.  
Goods in customs transit were exempted from any customs taxes and duties or application of any 
economic restrictions or prohibitions, except for:  (i) prohibitions applied to the goods listed in 
Sub-Section 1 of the Common List of Goods that were Subject to Non-Tariff Measures adopted by the 
CU Commission Decision No. 132 of 27 Novemb er 2009, re-approved by Collegium Decision 
No.134, and included in Annex 14; (ii) SPS measures d escribed in paragraphs [...] through [...] of this 
Report; and (iii) prohibitions introduced by the Repu blic of Kazakhstan in regulations implementing 
UN Security Council Decisions.   
543. Any foreign merchandise could be subject to in ternational customs transit, except for goods 
whose transit was prohibited pursuant to laws, other statutes and legal norms of the CU and 
Kazakhstan and other international treaties to wh ich Kazakhstan was a party.  However, specific 
control procedures for goods in transit transported by railway on the territory of the Customs Union 
were defined by a separate CU Agreement, i.e., th e Agreement "On the Specificity of Customs Transit 
of Goods, Transported by Railway on the Cust oms Territory of the Customs Union" signed on 
21 May 2010, and in effect since 1 July 2010.  Fu rthermore, as stipulated in Article 215 of the 
CU Customs Code, customs transit procedure was not applied to the goods transported by air 
transport, if the air vessel, in an international flig ht, performed an intermediate landing or a landing by 
necessity (technical landing) without a partial disc harging (unloading) of goods.  She added that 
customs transit could be applied to goods of CU Parties if these goods were transported from a point 
of departure in the CU to the point of entry in the CU through a third country.  Goods of CU Parties 
originating from one CU Party, exported through the te rritory of another CU Party, were placed in the 
customs procedure of export and transported throug h the territory of the CU without being placed in WT/ACC/SPEC/KAZ/9/Rev.5 
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  customs procedure of transit, unless it had othe rwise been decided by the Eurasian Economic 
Commission.   
544. She further noted that, pursuant to Article 216 of the CU Customs Code, the placement of 
goods under the customs procedure of customs transi t was allowed, if the following conditions were 
fulfilled:  (i) the import of goods into the customs territory of the Customs Union was not prohibited; 
(ii) the documents, confirming that requirements (i f any) for the transportation of goods through the 
customs border of the Customs Union had been fulfille d, were presented; (iii) if the goods were to be 
subject to such control at the place of arrival, the customs control and other forms of State control had 
been performed at their point of entry; (iv) the transit declaration had been presented (i.e. the goods 
had been declared); (v) the measures ensuring the customs transit in accordance with Article 217 of 
the CU Customs Code were fulfilled; (vi) the identification of goods in accordance with the 
Article 109 of the CU Customs Code was ensured; and (vii) the international transport vehicle was 
equipped in a due manner, if the goods were tran sported under the customs seals.  According to 
Article 156 of the CU Customs Code, the requirement specified in point (vii) of the previous sentence 
did not apply to goods carried by sea or river vessels or aircrafts crossing the customs territory of the 
Customs Union without stopping at a port or air port located in the customs territory of the 
Customs Union, or to the goods transported vi a pipelines and electricity transmission lines. 
545. As of 1 January 2009, transit fees for vehicles were regulated by Article 461 of the Tax Code 
of the Republic of Kazakhstan No. 99-IV of 10 D ecember 2008.  Pursuant to Article 461 of the 
Tax Code, transit fees for foreign vehicles trans porting international cargoes by automobile roads 
were fixed at 10 monthly calculation indices.  In 2012, the transit fee had been equal to KZT 16,180 
(approximately US$109).  As for railway transit,  the representative of Kazakhstan stated that 
Kazakhstan was a party to the Agreement on Interna tional Transit Tariffs (ITT) and the Agreement on 
the Single Transit Tariffs (STT).  Thus, railway tariff rates for carrying goods in transit were 
established according to the principles of th ese international Agreements and calculated on a 
non-discriminatory basis.  Basic ceiling tariffs were calculated on the principles provided for by these Agreements and the Members established applied tariffs below the ceiling calculated annually.  
The transit tariff rates for same railways/destin ations were unique and did not depend on the 
nationality of goods.  Generally, the transit tari ff policy was mostly dependent on competitive 
capacity of international transit routes, crossing sev eral countries, and the rates were established by 
such countries jointly (see the section on "Pricing Policies" for more information).  
546. The representative of Kazakhstan said that as of 1 July 2010, the guarantees for payment of 
customs duties and taxes, pursuant to Article 217 of  the CU Customs Code, included:  (i) a guarantee  WT/ACC/SPEC/KAZ/9/Rev.5 
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  for payment of customs duties and taxes in relation to foreign goods in accordance with Chapter 12 of 
the CU Customs Code; (ii) customs escort; and ( iii) establishment of routes for transportation of 
goods (applied only as an additional measure to the above-mentioned measures).  Customs escort 
charges and related procedures were described in the section "Fees and Charges for Services 
Rendered".   
547. Pursuant to Article 218 of the CU Customs C ode, customs bodies had the right to put goods 
in transit under customs esco rt in the following cases:   
- defined on the basis of the risk management system; 
- upon non-presentation of guarantee of payment of customs duties and taxes; 
- due to repeated non-fulfilment by the trans port operator of the operators' obligations in 
transport of goods in accordance with the custom s procedure of customs transit, which was 
established by the resolutions, entered into le gal effect, on imposing administrative penalty 
for cases of administrative customs law infringement, if at least one of the above-mentioned resolutions had not been fulfilled; and  
- due to non-fulfilment by the transport operator of the obligation to pay the customs taxes, 
duties in accordance with Article 227 of the CU Customs Code. 
548. She confirmed that these were all of the circ umstances in which customs escort could be 
required, but that this list of circumstances coul d be changed through ame ndment of the CU Customs 
Code or establishment of  domestic legislation conforming to that C ode.  Customs escort of goods was 
to be carried out to ensure observance of applicab le customs transit procedure.  Expenses associated 
with customs escort had to be fully reimbursed in the form of customs fees levied, in accordance with 
the legislation of Kazakhstan on taxes and duties.   
549. The representative of Kazakhstan explained that guarantees for customs transit were regulated 
by Articles 85 to 88 of the CU Customs Code.  These provisions set-out that guarantees could be required to secure the fulfilment of the customs ta xes and duties payable, unless:  (a) a procedure for 
transit escort was applied; (b) transit was conduc ted by Kazakhstan's authorised customs transport 
operators or accredited economic operators; or (c) cust oms transit was regulated by the obligations of 
Kazakhstan under international treaties, inter alia , the International Road Transport (TIR) 
Convention, that provided otherwise.  Transit by  power transmission lines, pipelines and railways was 
also exempt from customs guarantees.  The payer ha d the right to choose the means of guarantees:  
(i) payment in cash; (ii) bank guarantee; (iii) surety; (iv) pledge of property; or other means foreseen 
in the national legislation of a CU Party.  The representative of Kazakhstan informed Members that 
Article 88 of the CU Customs Code outlined the ru les to assess the value of guarantees and noted that 
guarantees would be approximated to the value of th e customs taxes and duties payable.  She further 
explained that guarantees on customs transit were applied in a transparent and non-discriminatory WT/ACC/SPEC/KAZ/9/Rev.5 
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  manner and, in her view, were in line with th e requirements of Article V of the GATT 1994 on 
freedom of transit. 
550. Asked about the redemption of a guarantee, th e representative of Kazakhstan replied that, as 
of 1 July 2010, pursuant to the CU Customs C ode, a guarantee for payment of customs duties and 
taxes was refunded after the customs body determined  that all commitments had been fulfilled or in 
case, commitments had not arisen (Article 85.6 of the CU Customs Code).   
551. In response to а question from a Member on the implementation of the CU Customs Code in 
the area of trade in transit in the national legisl ation of Kazakhstan, the representative of Kazakhstan 
said that Chapter 38 of the Customs Code of K azakhstan included provisions of the CU Customs 
Code related to trade in transit.  She noted that  the Customs Code of Kazakhstan incorporated the 
provisions of the CU Customs Code and the CU Agreements concerning the customs issues, and 
additional provisions addressing the is sues left by the CU Customs Code to the national competency 
of the CU Parties.  In particular, Article 319 of the Customs Code of Kazakhstan incorporated 
Article 215 of the CU Customs Code.   
552. [The representative of Kazakhstan confirmed that Kazakhstan would apply all its laws, 
regulations and other measures gove rning transit of goods (including energy), such as those governing 
charges for transportation of goods in transit by road, rail and air, as well as other charges and  
customs fees imposed in connection with transit in  conformity with the provisions of Article V of 
the GATT 1994 and other relevant provisions of the WTO Agreement.  The representative of 
Kazakhstan further confirmed that, from the date of accession, all laws and regulations regarding the 
application and the level of  those charges and customs fees imposed in connection with transit would 
be published.  Further, upon receipt of a written request of a concerned Member, Kazakhstan would 
provide to that Member information on the revenue collected from customs fees and customs charges and on the costs of providing the associated services.  The Working Party took note of this 
commitment.] 
- Government-mandated Counter-trade and Barter  
553. The representative of Kazakhstan said that barter trade was not regulated by the Government.  
Government approval was not require d to engage in counter-trade a nd barter transactions.  Moreover, 
where barter trade occurred, the products traded  were subject to the same tariff and non-tariff 
measures and customs formalities as like products imported through normal channels.  For example, 
Kazakhstan applied the same WTO-based customs va luation system for such transactions as was 
applied to goods imported through nor mal channels – i.e., if the tr ansaction value of the imported  WT/ACC/SPEC/KAZ/9/Rev.5 
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  merchandise could not be determin ed, then the goods were valued on the basis of one of the other 
valuation methods provided under the Customs Valua tion Agreement, applied in sequential order.  
Any barter and counter-trade arrangements were only conducted on a company-to-company basis. 
- Agricultural Policies 
[to be completed] 
- Trade in Civil Aircraft 
554. Some Members asked that Kazakhstan commit to join the Agreement on Trade in Civil 
Aircraft upon accession and to establish zero rates of tari ff duty on imports of civil aircraft and parts.  
These Members also requested that all internal taxe s would be applied to the sale or lease of civil 
aircraft in a non-discriminatory fashion between such imported and domestically produced goods and 
between such goods imported from third countries.  Fi nally, they requested additional information on 
Kazakhstan's customs requirements for imported civ il aircraft and parts, e.g., import licensing, 
leasing, and tariff duties, particularly with re gard to how Kazakhstan's participation in the 
Customs Union with Belarus and the Russian Federation might affect market access in Kazakhstan for such imported goods. 
555. In response, the representative of Kazakhstan sai d that Kazakhstan did not plan to join the 
Agreement on Civil Aircraft prior to its accession to the WTO.  Applied tariff duties and import 
licensing requirements corresponded to those laid out  in the Customs Union Common External Tariff 
(CU CET) and CU Agreements on non-tariff barrier s.  Kazakhstan did not require licenses for 
imported civil aircraft and parts.  She explained that under the CU CET, Kazakhstan as well as other 
CU Parties, currently applied zero per cent rate of customs duty on imports of certain types of 
aircrafts, including small aircrafts (i.e., those with fewer than 50 seats and weighing between 2,000 
and 20,000 kg), aircrafts with more than 300 seats, aircrafts with 50 to 300 seats and weight in the 
range of 90,000 to 120,000 kg, and large aircra fts (i.e., with weight exceeding 120,000 kg).  
For imports of all other types of civil aircraft s, Kazakhstan as well as other CU Parties currently 
applied the CU CET of 20 per cent.  The VAT of  12 per cent was normally collected on aircraft 
purchases, both on those of CU origin or imports except as provided below. 
556. In addition, CU Commission Decision No. 331 of  18 June 2010 allowed temporary imports of 
aircrafts under HS Codes 8802 40 003 2 and 8802 40 004 2 with 50 to 111 and 170 to 219 seats with 
conditional customs duty and tax (VAT) exemptions , provided that the following conditions were 
met:  (i) the importers concluded fo reign trade contracts (e.g. leasing contracts); and (ii) an aircraft WT/ACC/SPEC/KAZ/9/Rev.5 
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  was placed under the customs procedure of tem porary imports until 31 December 2013 for a period 
not exceeding five years from this date.  The Decision additionally allowed duty and tax-free 
importation of civil passenger aircrafts with no more than 19 passenger seats (HS 8802 30 000 2 and 
8802 40 001 1) owned by foreign persons and used fo r non-commercial flights within the CU customs 
territory.  
557. The representative of Kazakhstan added that, in accordance with CU Commission Decision 
No. 130 of 27 November 2009, customs duty exempti ons were granted until 1 July 2014 for aircraft 
under HS Codes 8802 40 003 2 and 8802 40 004 2 imported into Belarus and Kazakhstan for 
international, domestic flights, a nd flights within the CU territory. 
V. TRADE-RELATED INTELLECTUAL PROPERTY REGIME 
- GENERAL 
- Industrial Property Protection 
558. The representative of Kazakhstan said that Kaza khstan's policies in the area of intellectual 
property rights protection were aimed at (i) bringing its legislation in line with international standards; 
(ii) developing relevant enforcement mechanisms; and (iii) training experts in this area.  The objective 
of these policies was to ensure the lawful use and protection of intellectual property rights in 
Kazakhstan, as set forth in the Concept of Protec tion of Intellectual Property Rights, approved by 
Government Resolution No. 1249 of 26 September 2001.   
559. She added that legislation governing the protec tion of intellectual property rights included the 
General Part of the Civil Code  of 27 December 1994, the Special Part of the Civil Code of 
1 July 1999, the Civil Procedure Code of 13 July 1999, the Criminal Code of 16 July 1997, the Administrative Offences Code of 21 January 20 01, the Customs Code of 30 June 2010, the 
Law "On Copyright and Related Rights" of 10 June  1996, the Law "On Trade Marks, Service Marks 
and Appellations of Origin" of 26 July 1999, the "Patent Law" of 16 July 1999, the 
Law "On Protection of Selective Achievements" of  13 July 1999, and the Law "On Legal Protection 
of Layout Design of Integrated Microcircuits" of 29 June 2001.  The Law "On Amendments and 
Addenda to Legislative Acts of the Republic of Kazakhstan on Intell ectual Property" of 9 July 2004 
had introduced changes to all principal legislation th at regulated the protection of intellectual property 
rights in Kazakhstan.  In addition, the Law "On Am endments and Addenda to Legislative Acts of the 
Republic of Kazakhstan on Intellectual Propert y" of 22 November 2005 had increased the 
administrative and criminal liability for violation of  intellectual property rights and had improved and  WT/ACC/SPEC/KAZ/9/Rev.5 
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  streamlined existing criminal procedures.  She added that Kazakhstan would continue to amend 
existing legislation and implement programmes to impr ove legal practices.  In an effort to improve 
inter-ministerial cooperation in this area, a number of joint orders had been adopted in 
September 2005.  These orders a ddressed coordination and collaboration procedures between the 
public prosecutor's offices, the financia l police, the department of internal affairs, customs, as well as 
the taxation and judicial bodies.   
560. With regard to efforts made to educate the public on intellectual property rights, the 
representative of Kazakhstan said that the Committee for Intellectual Property Rights regularly held 
regional and national workshops on pr otection of intellectual property rights in order to upgrade the 
qualifications of intellectual propert y rights protection experts, and to share experiences in this field.  
Officials of the justice, law, and customs bodies, j udges, owners of intellect ual property rights, as well 
as users and the media took part in these worksh ops.  She further noted that the Committee for 
Intellectual Property Rights conducted seminars jointl y with international organizations, including the 
World Intellectual Property Organization (WIPO) , the Coalition for Intellectual Property Rights 
Protection, the Phonograms Producers International Fe deration and USAID.  In addition, officials of 
the Committee on Intellectual Property Rights actively participated in radio and television shows on 
protection of intellectual property rights in Kazakhsta n.  Twice a year, the Ministry of Justice held a 
national campaign ("Intellect").  This was a permanent large-scale campaign with the active 
participation of interested public bodies, inte rnational agencies, public associations, commercial 
organizations, educational institutions, the media, and the citizens of Kazakhstan.  The campaign 
aimed at promoting the concept of intellectual prope rty, increasing the public's awareness of the need 
to take action against piracy and the distribution of  counterfeit products, and strengthening the role of 
intellectual property and the status of au thors, innovators and inventors.   
561. In addition, she noted that the number of appli cations for registration of copyright and related 
rights, as well as of licence agreements for the use of copyright and related rights, had increased.  
In her opinion, these developments demonstrated th at the number of authors and persons aware of 
copyright and related laws had increased. 
- Responsible Agencies for Policy Formulation and Implementation 
562. The representative of Kazakhstan said that the Committee on Intellectual Property Rights of 
the Ministry of Justice was authorised to perfo rm specific executive, monitoring, and supervisory 
functions, as well as general administrative functions , in the area of intellectual property, including 
copyrights, patents, and trademarks.  The Committe e had been established by Government Resolution 
No. 411 of 29 March 2001 "On Issues Relating to the Committee for Intellectual Property Rights of WT/ACC/SPEC/KAZ/9/Rev.5 
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  the Ministry of Justice", which had abolished the Committee for Copyright of the Ministry of Justice 
and the Republican State Enterprise on Patents and Trademarks "Kazpatent" of the Ministry of 
Justice.  She noted that the responsibility for evaluating, issuing, and promoting the 
commercialization of industrial property rights had b een delegated to the Republican State Enterprise 
"National Institute on Intellectual Property (NIIP)"  of the Committee on Intellectual Property Rights 
of the Ministry of Justice.  The NIIP had been established by Government Resolution No. 756 "On the 
State Enterprise 'National Institute of Intellectua l Property' of the Committee on Intellectual Property 
Rights of the Ministry of Justice of the Republic of Kazakhstan" of 11 July 2002.  Its main task was to 
examine applications for intellectual property pr otection, including inventions, useful models, 
trademarks, appellations of orig in of goods, industrial designs a nd plant selection achievements.  
It also kept the State Register of intellectual prope rty protection documents (patents for inventions and 
certificates for trademarks and copyrights) and prepar ed them for issuance.  The NIIP also conducted 
scientific and research activities, and evaluated an d promoted the commercialization of industrial 
property.  Through its Training Centre, it conduc ted training seminars on intellectual property 
protection and retrained intellectual property protection specialists working at the Ministry of Justice, 
Ministry of Education and Science, and the private sector.   
563. A Member requested additional information on how  collecting societies were regulated by the 
Government of Kazakhstan and whether collecting so cieties must be accredited by the Government in 
order to operate in Kazakhstan.  This Member also asked whether collecting societies might 
represent/collect royalties for only a single exclus ive right or for multiple exclusive rights and 
whether more than one collecting society might represent/collect for the same exclusive right.  
This Member also inquired whether a collecting soci ety might represent/collect for rights holders with 
whom a collective management agreement had b een concluded as well as for rights holders with 
whom a collective management agreement had no t been concluded and how Kazakhstan ensured 
transparency and accountability in each collecting society's operations. 
564. The representative of Kazakhstan replied that Articles 43 through 47 of the Law 
"On Copyright and Related Rights" addressed the collective management of intellectual property 
rights.  As provided in Article 43(1), authors had the right to establish organizations that managed 
intellectual property rights on a collective basis.   Under Article 43(3), authors could establish 
collecting societies that managed: various rights for various categories of rights holders; various rights 
for a single category of right holder; or one type of right for various categories of rights holders.  Articles 46 and 47 contained several transparen cy and accountability requirements, including the 
requirement to:  provide information on royalty collection to rights holders; maintain a website 
containing information on the collecting society, the rights that had been transferred to that  WT/ACC/SPEC/KAZ/9/Rev.5 
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  organization; and to provide such information to th e relevant regulatory authority.  In reply to a 
specific question, the representative of Kazakhstan clar ified that collecting societies had to regularly 
report to all right-holders they represented, whethe r directly or under reciprocal agreements, on any 
licenses granted, applicable tariffs and royalties colle cted and distributed.  She further explained that 
the members of such organizations collectively gran ted their respective organization permission to use 
their works.  She further explained that these orga nizations represented/collected for rights holders 
with whom a collective management agreement had been concluded as well as for rights holders with 
whom a collective management agreement had not been  concluded.  In response to a further question 
regarding representation of or coll ection on behalf of right holder s who did not have a collective 
management agreement, she explained that under Ar ticle 46(1)(2), organizations had to obtain an 
accreditation certificate from the Government in orde r to represent/collect for rights holders with 
whom a collective management agreement had not  been concluded.  Each collective rights 
management organization was required to report on a yearly basis on aspects of its operation to the 
authorised body of the Government, including on  auditing inspections, unclaimed royalties and other 
information specified in Article 47 of the Copyright Law.  In addition, she clarified that this 
information could also include amen dments made to the charter and other documents of the collecting 
society; agreements concluded with foreign collec ting societies; financial reports and names of the 
collecting society representatives.  She explained th at currently nine non-governmental organizations 
- including the Kazakhstani Collecting Society fo r Performers, the Association of Producers of 
Phonograms, the Union of Producers and Performer s "Demeu", the Performers of Kazakh Songs, the 
Kazakhstani Copyright Society, the Union of Songwriters, the Copyright Society "Abyroi", the non-commercial Organization on Protection of Copy right and related Rights "Amanat", and the 
National Society on Reprographic Rights - acted as collecting societies and specialised in copyright protection for composers, poets, writers, artists, sc ientists, journalists a nd other rights holders.  
She further noted that all rights holders, fore ign and domestic, were covered equally by these 
provisions of the Law "On Copyright and Related Rights", and that several Kazakhstani collecting 
societies had reciprocal collecting arrangements with foreign collecting societies. 
- Participation in International Intellectual Property Agreements 
565. The representative of Kazakhstan said that Kazakhs tan was party to a number of international 
treaties, agreements, and conventions – notably the Convention Establishing the World Intellectual 
Property Organization (WIPO Convention); the Pari s Convention for the Protection of Industrial 
Property (1967); the Madrid Agreement Concerni ng the International Registration of Marks; 
the Madrid Protocol Concerning the Internationa l Registration of Marks; the Patent Cooperation 
Treaty (PCT); the Patent Law Treaty (PLT); the Berne Convention for the Protection of Literary and WT/ACC/SPEC/KAZ/9/Rev.5 
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  Artistic Works (1971); the Nice Agreement Concerni ng the International Classification of Goods and 
Services for the Purposes of the Registration of Marks; the Strasbourg Agreement Concerning the 
International Patent Classification; the Budap est Treaty on the International Recognition of the 
Deposit of Microorganisms for the Purposes of Patent Procedure; the Universal Copyright 
Convention; the Locarno Agreemen t Establishing an Internati onal Classification for Industrial 
Designs; the Trademark Law Treaty; the Eurasian  Patent Convention; the Convention for the 
Protection of Producers of Phonograms Against Unau thorised Duplication of Their Phonograms; the 
Nairobi Treaty on the Protection of the Olympic Symbol; the Rome Convention for the Protection of Performers, Producers of Phonograms and Broad casting Organizations; and the Singapore Treaty on 
the Law of Trademarks.  In addition, Kazakhstan had acceded to the WIPO Copyright Treaty and the 
WIPO Performances and Phonograms Treaty in April 2004.   
566. Asked specifically about Kazakhs tan's participation in the Eura sian Patent Convention, she 
said that, by acceding to the Convention, Kazakhsta n had not undertaken a ny obligations extending 
beyond the framework of the Paris Convention.   
567. She noted that Kazakhstan had bilateral coopera tion agreements in the area of intellectual 
property with Azerbaijan, Georgia, the Kyrgyz Re public, the Russian Federation, the United States 
and Uzbekistan.  The bilateral agreements w ith these countries and other CIS countries did not 
contain any specific obligations, which w ould not be extended to other countries. 
- Application of National and MFN Treatment to Foreign Nationals 
568. Some Members noted that Articles 3 and 4 of the WTO Agreement on Trade-Related Aspects 
of Intellectual Property Rights (TRIPS Agreement)  provided that Members would accord national 
treatment and most-favoured-nation treatment, respectiv ely, to each others' nationals with regard to 
the protection of intellectual property.  This prot ection included matters affecting the availability, 
acquisition, scope, maintenance and enforcement of intellectual property rights, as well as those 
matters specifically addressed in the TRIPS Agr eement.  These Members asked what provisions 
Kazakhstan had made to comply with these WTO pr ovisions.  In response, the representative of 
Kazakhstan said that Article 12.4 of the Constitu tion, Article 3.7 of the Civil Code, as well as 
Article 5 of the Law "On Copyright and Related Rights", Article 48 of the Law "On Trademarks, 
Service Marks and Appellations of Origin" and Artic le 38 of the Patent Law, ensured that foreign 
natural and juridical persons were  granted national and most-favoured -nation treatment with respect 
to the protection of their intellectual property rights in Kazakhstan.    WT/ACC/SPEC/KAZ/9/Rev.5 
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  569. In reply to a specific question, she confirmed that any foreign right holder had the ability to 
directly apply for geographical indications protec tion, without the intercession of its Government. 
- Fees and Taxes 
570. Some Members were concerned about nationa ls and non-nationals of Kazakhstan being 
charged different fees for the grant of certain industrial property rights and enquired how such 
differences could be justified cons idering that Kazakhstan's Constituti on and Civil Code required that 
foreign natural and juridical pers ons be given national treatment.  In addition, some Members noted 
that nationals of the Russian Federation, Azerbaija n, Georgia, the Kyrgyz Republic, and Uzbekistan 
could pay for patent fees in Russian rubles or Kyrg yz soms, according to the schedule applicable to 
Kazakhstani nationals, and did not require the servi ces of a Kazakhstani patent attorney when filing 
applications with the Committee for Intellectua l Property Rights.  Kazakhstan was asked how it 
intended to bring its legislation into conformity  with the most-favoured-nation principle.   
571. The representative of Kazakhstan replied that, pur suant to the Order of the Chairman of the 
Committee on Intellectual Property Rights, approved by the Agency for the Regulation of Natural 
Monopolies, Protection of Competition and Suppor t of Small Businesses of 27 May 2004, a new list 
of fees charged by the Republican State Enterprise "N ational Institute of Intellectual Property" of the 
Committee for Intellectual Property Rights had been adopted to remove any element of discrimination 
vis-à-vis  foreign right holders (provided in Annex 19).  As for the treatment of Russian Federation and 
Kyrgyz Republic nationals, she replied that they  could pay for patent fees only in Kazakhstani 
currency - tenge - as provided by the national legi slation of Kazakhstan.  According to bilateral 
agreements concluded with the Russian Federation,  Azerbaijan, Georgia, the Kyrgyz Republic, and 
Uzbekistan, their nationals were not required to u se the services of a Kazakhstani patent attorney.  
This was, in her view, in conformity wi th Article 4(d) of the TRIPS Agreement. 
572. One Member noted that Article 4(d) of the TRIPS Agreement applied only to international 
agreements entered into prior to entry into fo rce of the WTO Agreement, i.e., on or before 
1 January 1995.   
573. The representative of Kazakhstan confirmed that Kazakhstan, from the date of its accession to 
the WTO, would implement fully the provisions of Articles 3 and 4 of the TRIPS Agreement.  
[Kazakhstan to describe how this will be achieved]  The Working Party took note of this commitment. WT/ACC/SPEC/KAZ/9/Rev.5 
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  - SUBSTANTIVE STANDARDS OF PROTECTION, INCLUDING PROCEDURES 
FOR THE ACQUISITION AND MAINTENA NCE OF INTELLECTUAL PROPERTY 
RIGHTS 
- Copyright and Related Rights 
574. The representative of Kazakhstan said that the Law "On Copyright and Related Rights" of 
10 June 1996 and the provisions of the Berne C onvention (which applied directly pursuant to 
Article 4 of the Constitution) extended protecti on of literary, artistic and scientific works to 
incorporate all forms of copyright covered by the TRIPS Agreement.  The protection included 
computer programs, computer operating systems and databases (defined as a collection of information).  Rental rights for musical works in text of note form, phonogram works, audio and visual items, databases and computer software were stipulated in Article 16 of the Law "On Copyright 
and Related Rights".   
575. Article 28 of the Law "On Copyright and Relate d Rights" provided a term of protection for 
the lifetime of the author and 70 years following his/her death, except in cases stipulated in the 
Article.  The copyright for a work first published with in 30 years of the author's death was protected 
for 70 years after the publication date.  Works, pu blished anonymously or under a pseudonym, were 
protected for 70 years after the date of publication, unless the author had been revealed.  The rights of 
performers, phonograms and broadcasters were protected for 70 years from the date of 
performance/publication/broadcast.  Special terms fo r cinematographic and photographic works were 
not foreseen.   
576. Asked specifically about the protection of works that were still protected in their country of 
origin and that had not had a full term of protec tion in Kazakhstan, the representative of Kazakhstan 
replied that Kazakhstan extended protection to su ch works, as provided for in Article 28 of the 
Law "On Copyright and Related Rights", unless they had become available in the public domain in 
their country of origin.  Works with expired term s of protection fell into the public domain and were 
deemed to be national property that could be used  free of charge by any person in accordance with 
Article 29 of the Law "On Copyright and Related Rights".   
577. A Member noted that the Law "On Copyright and Related Rights" did not contain a clear 
provision on the protection of pre-existing works and sound recordings and requested more detail on 
the Law "On Amendments and Addenda to Legisl ative Acts of the Republic of Kazakhstan on 
Intellectual Property", more specifically on its prov isions addressing the protection of pre-existing 
works and sound recordings.  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 195 
 
 
  578. The representative of Kazakhstan replied that  the Law "On Amendments and Addenda to 
Legislative Acts of the Republic of Kazakhstan on Intellectual Property" of 9 July 2004 had 
introduced retroactive protection procedures and ot her amendments to the Law "On Copyright and 
Related Rights" and, specifically, amendments pertaining to the protection of pre-exiting works. 
579. With regard to the enforcement of copyri ghts, a Member urged the Government of 
Kazakhstan to increase the penalties for copyright pir acy and impose penalties that were sufficient to 
act as an effective deterrent to potential pirates a nd counterfeiters.  In response, the representative of 
Kazakhstan said that, in her view, existing penalties were sufficiently strict.  However, her Government had adopted the Law "On Amendments a nd Addenda to Legislative Acts of the Republic 
of Kazakhstan on Intellectual Property" of 22 Nove mber 2005 which provided for the enforcement of 
measures against the infringement of intellectual pr operty rights and the illegal use of copyright.  
Overall, 11 legislative acts had been amended, incl uding the Criminal Code (Article 184(1)) and the 
Administrative Offences Code (Articles 128, 129 and 145).  Pursuant to  these amendments, the 
categories "selection achievements" and "integrate d circuit layouts" had been introduced in 
Kazakhstani legislation; certain types of infringeme nt – namely, illegal acquisition, storage or hauling 
of counterfeit copies of works a nd phonograms – had been defined;  applicable penalties had roughly 
doubled, the maximum penalty being five years of imprisonment; measures against recurring offences 
had been introduced; and, the seizure of equipm ent used for the production of counterfeit products 
had been authorised.   
580. The representative of Kazakhstan further explaine d that, in 2008, the Law "On Copyright and 
Related Rights" had been amended in order to bring it into complia nce with the WIPO's Copyright 
Treaty and the Performances and Phonograms Treaty, and the term "technological measure" had been 
introduced into the law.  In reply to a specific question, the representative of Kazakhstan clarified that, 
in accordance with the 2008 Amendments, "tech nological measure" was understood as technology 
(programme technology) or its components that controlled access to copyright works or objects of 
related rights and prevented or restricted actions pr ohibited by the author, owner of related rights, or 
other owner of exclusive copyright or related rights.   
581. A Member noted that Article 2(39) of the La w "On Copyright and Related Rights" defined a 
"work of amateur and folk arts" as "a work includin g peculiar elements of traditional art heritage (folk 
fairy tales, folk poetry, folk songs, instrumental fo lk music, folk dances and plays, artistic forms of 
folk traditions, etc.)".  This Member asked whethe r these were works intended to be included within 
Article 6 ("Copyrighted Items and General Provi sions") of the Law "On Copyright and Related 
Rights", and whether these works were excluded under Article 8(3) ("Works of Folklore") of the WT/ACC/SPEC/KAZ/9/Rev.5 
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  Law "On Copyright and Related Rights".  This Memb er also inquired whether works of amateur and 
folk arts were protected under other laws and, if so, asked the representative of Kazakhstan to 
describe the scope and nature of such protection. 
582. The representative of Kazakhstan replied that work s of "amateur and folk arts", as defined by 
Article 2(39) of the Law "On Copyright and Related Rights", were not protected by copyright or other 
laws of the Kazakhstan.  To be a "work of amat eur and folk art" excluded from copyright protection 
under Article 8(3) of the Law "On Copyright and Related Rights", a work had to not have an 
author(s), but instead had to have been creat ed by a community.  Anonymous works and works 
created under a pseudonym had an author; it was onl y works created by a community that were not 
protected under Articles 2(39) and 8(3) of th e Law "On Copyright and Related Rights".  
Derivative works using an underlying work of amateu r or folk arts, like derivative works using other 
public domain works, would be protected as independent works under Article 7(3) of the 
Law "On Copyright and Related Rights".  For example, a musical composer who created an 
arrangement of a work of amateur and folk ar t would have that arrangement protected by 
Articles 7(1)(5) and 7(3)(1) of the Law "On Co pyright and Related Rights".  Likewise, sound 
recordings, audio-visual works and other fixations  of works covered by Article 2(39) would be 
protected under the Law "On Copyright and Rela ted Rights".  Performers/producers/broadcasting 
organizations had the rights enumerated in Chapter III, Related Rights, of the Law "On Copyright and 
Related Rights" to fixations of works of amateur and folk arts.  Works that could arguably fall under 
the folklore definition of Article 2(39) of the Law "On Copyright and Related Rights", but which were 
protected as copyrighted works in the country of or igin, would be protected as copyrighted works in 
Kazakhstan.   
583. A Member noted that a number of terms used in the Law "On Copyright and Related Rights" 
were unclear and asked the representative of Kazakhstan to explain their meanings.  In particular, this 
Member requested a clarification of the meaning of the term "cite" and the c itation in Article 19(1)(1) 
of the Law "On Copyright and Related Rights" and the meaning of the term "training nature" in 
Article 19(1)(2) of that Law.  A Member also as ked Kazakhstan to clarify the meaning of the term 
"information purposes" in Article 41(1)(3).   
584. In response, the representative of Kazakhstan stated that the terms "cite" and "citation" in 
Article 19(1)(1) of the Law "On Copyright and Related Rights" meant "quotation" as used in Article 10(1) of the Berne Convention.  The term  "training nature" in Article 19(1)(2) of the 
Law "On Copyright and Related Rights" meant "teaching" as used in Article 10(2) of the 
Berne Convention.  She noted that the term "i nformational purposes" in Article 41(1)(3) of the  WT/ACC/SPEC/KAZ/9/Rev.5 
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  Law "On Copyright and Related Rights" meant "to report events that are expected  to occur in the near 
future" and "to report recent historical events".  She added that the term "current events" in 
Article 41(1)(1) of the Law "On Copyright and Related Rights" meant "an event that is occurring at 
the present time, e.g., a live report".   
585. A Member noted that Article 41 of the Law "O n Copyright and Related Rights" referred to 
the use of certain works without authorisation or payment and asked Kazakhstan to clarify what was 
meant by "exclusively" in Article (41)(1)(2).   
586. The representative of Kazakhstan confirmed that th e term "exclusively" in Article 41(1)(2) of 
the Law "On Copyright and Related Rights" meant "solely" as used in Article 15(1)(d) of the Rome Convention. 
- Trademarks, Including Service Marks 
587. The representative of Kazakhstan said that with the adoption of the Law "On Trade Marks, 
Service Marks and Appellations of Origin" (Tra demark Law) of 26 July  1999, Kazakhstan had 
ensured that all requirements of Articles 15-24 of the TRIPS Agreement had been taken into account.  
Other relevant legislation included Decree No. 136  adopting "The Instruction on Acknowledgement 
of Trademark (Service Mark) as Well-Known" of 23 April 2010 stipulating the rules for filling, 
submission and processing of applications for the re gistration of a trademark.  In addition, some 
changes and amendments to bring the Law "On Tr ade Marks, Service Marks and Appellations of 
Origin" in full compliance with the TRIPS Agre ement had been introduced in 2004 and 2007.  
She also noted that the terms of the Paris Convention, specifically Articles 6 bis and 10 bis, were 
directly applicable pursuant to Article 4 of the Constitution. 
588. She added that the Trademark Law accorded tr ademark protection to all pictorial, verbal, 
letter, digital, volumetric and other designations or their combinations that allowed a person to 
distinguish the goods and services of one manufacturer  from those of another.  Signs could not be 
registered if identical, or confusingly similar to those already protected, and when they had become 
generally accepted symbols.  Pursua nt to Article 6 paragraph 3(1), signs that were false or could 
mislead the public about the product or its manufact urer – including geographical indications that 
could mislead the public about the product's pla ce of production – could not be registered.  
All well-known trademarks (for goods and services) were  protected without any restrictions.  She held 
the view that these provisions were in complian ce with Article 16 of the TRIPS Agreement.   WT/ACC/SPEC/KAZ/9/Rev.5 
Page 198  
 
  589. Protection of trademarks was provided on the basis of registration and issuance of a 
trademark certificate by the Committee for Intellect ual Property Rights and was also available to all 
owners of well-known trademarks, re gardless of whether or not their trademark rights were registered 
in Kazakhstan.  The registration of a trademark coul d be contested and deemed invalid, in full or in 
part, and owners of a well-known trademark could petition in Kazakhs tani courts for recognition of 
their mark as well-known and to prevent its conti nued unauthorised use.  The owner bore the burden 
of proof to establish that the trademark was "well- known" and was required to demonstrate this on the 
basis of public-opinion poll (survey) results.  In addition to survey results, the authorities could also consider information on the extent of use of the tr ademark in Kazakhstan, the methods of its use, the 
sales volume and the marketing outlets; information about the average annual number of consumers, 
the value of the trademark, the extent of advertis ing of the trademark, and the extent of initial or 
acquired distinctiveness of the trademark; and info rmation about the trademark's use or a similar 
trademark by third parties, about the number of licenses, and about the trademark's registration abroad.  In reply to a specific qu estion, the representative of Kazakhs tan clarified that in order to 
comply with the requirement of Article 16 of th e TRIPS Agreement and determine the knowledge of 
the trademark in the relevant sector of the pub lic, Kazakhstan considered necessary to take into 
account the public-opinion results.  However, owne rs were also allowed to use other means to 
demonstrate that the trademark was we ll-known including those mentioned in the 
WIPO Recommendations. 
590. The validity of an initial registration and each renewal of registration of a trademark was 
10 years.  The registration of a trademark was rene wable indefinitely.  Any person could file for a 
cancellation of a trademark to the Appellate Council of the Committee for Intellectual Property Rights 
after three years of non-use.  However, trademark owners could submit evidence to demonstrate that 
non-use had occurred due to circumst ances beyond their control.   
591. Asked whether a trademark could be assigned w ith or without the goodwill of a company, the 
representative of Kazakhstan replied that assigning trademark rights entailed transferring of the 
trademark itself, when used with certain products or  services, as well as transferring of the trademark's 
business reputation (goodwill) that had been gained th rough its use.  Pursuant to the Trademark Law, 
the owner of a registered trademark (licensor) could license the right to use a registered trademark to 
another party (licensee).  For licensing rights to a trademark, a written agreement had to contain 
provisions stipulating that the quality of goods associ ated with the licensee's use of the trademark 
must not be inferior to that of the licensor's, as  well as provisions providing for the licensor's right to 
supervise compliance with the terms of the agreem ent.  Licensing and assignment agreements had to 
be registered with the Committee for Intellectual Pr operty Rights.  Asked about any possible negative  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 199 
 
 
  effects of the registration procedure for such agreem ents, she clarified that official registration of 
agreements with the Committee implied that the righ ts of a person, to whom the rights for industrial 
property were assigned, must not be infringed in any way – in the event that the other party requested 
to make further changes to the agreement – and th at such changes could only be made by court 
decision.  In her view, the provisions of the Trademark Law met the requirements of Article 6 quater  
of the Paris Convention. 
592. A Member questioned the value of the mandatory licence recording, in particular as it could 
affect the rights of legitimate trademark owners.  In response, the representative of Kazakhstan said 
that the mandatory licence recording procedure prot ected the rights of intellectual property owners 
and, as such, was in compliance with Article 21 of the TRIPS Agreement.   
593. In reply to the specific question, the representa tive of Kazakhstan clarified that according to 
Article 6 of the Trademark Law, registration of gene ric names was not allowed.  Such names could be 
used as unprotected elements of a trademark if they were not predominant. 
- Geographical Indications, Including Appellations of Origin 
594. The representative of Kazakhstan said that, accord ing to the Law "On Trade Marks, Service 
Marks and Appellations of Origin" (Trademark Law) , the term "appellation of origin" was equal to 
the term "geographical indication" as used in the TRIPS Agreement.  Appellations of origin 
(geographical indications) could be registered if  they denominated a product with specific qualities 
which were mainly or exclusively associated with  its place of origin (inc luding natural conditions 
and/or human factors).  Only appellations of or igin (geographical indications) associated with a 
particular product could be registered.  The regi stration certificate entitled the owner to the right to 
use the appellation of origin for the goods listed in the certificate.  Registration of appellations of 
origin (geographical indications) was prohibited wh en it could mislead consumers about the place of 
origin, or when registration could infringe upon the rights of third parties.  Appellations of origin 
which were false, identical, confusingly similar, or  clearly misled consumers about the product's place 
of origin, were not protected.  In reply to a sp ecific question from a Member, the representative of 
Kazakhstan clarified that registra tion of a geographical indication wh ich, although literally true as to 
the place in which the goods originate, falsely repre sented to the public that the goods originated in 
another territory, was also not allowed.  She added that the Trademark Law provided for the 
protection of wines and spirits as required under Articles 22 and 23 of the TRIPS Agreement.  
Asked whether geographical indications were prot ected against unfair competition, she referred to 
Articles 16 and 17 of the Law "On Competition".   WT/ACC/SPEC/KAZ/9/Rev.5 
Page 200  
 
  595. Applications for protection of appellations of or igin (geographical indications) were filed with 
the National Institute on Intellectual Property Ri ghts (NIIP) and included (i) a single name  
(composed of one or more words) indicating the place  of origin of a good; (ii) the name and address 
of the applicant(s); (iii) the good's designation; and,  (iv) the type of product for which appellation of 
origin registration was sought, including its place  of manufacture and/or natural occurrence and a 
description of the specific properties of the good.  In  addition to the above, fo reigners had to submit 
applications through a patent attorney along with a document confirming the authority of the patent 
attorney to act on behalf of the applicant.  Nati onal applicants had to provide a statement from the 
relevant local administrative body certifying that th e applicant resided on its territory and that the 
quality of goods originating therein was associated with the natural conditions  and/or human factors 
of that particular geographical area.  Similarly, fo reign applicants had to accompany their applications 
by a document attesting the applicant's right to use the appellation of origin (geographical indication) 
in their country of origin (Article 29, paragraph 3( 3) of the Trademark Law).  In reply to the specific 
question, the representative of Kazakhstan clarified that  proof of registration in the country of origin 
could qualify for this requirement. Besides, Kaza khstan would accept certification mark registration, 
or other evidence of use and control of the term, as long as it demonstrated that the appellation of 
origin (geographical indication) was protected in th e country of origin.  In the view of representative 
of Kazakhstan, provisions stipulating these require ments did not create any preconditions to use them 
in such a way as to raise national treatment and MFN concerns. 
596. One Member noted that a provision specifying th at foreigners had to submit applications 
through a patent attorney could read like a discr iminatory treatment of fo reigners and questioned 
whether domestic nationals had to use services of a patent attorney.  The representative of Kazakhstan 
replied that nationals were not re quired to recourse to a patent attorney.  In her opinion, it could be 
justified within the WTO accession since Kazakhstan did not take any commitments with regard to 
services of patent attorneys in accordance with its Schedule of Specific Commitments on Services.   
Moreover, paragraph 3 of Artic le 2 of Paris Convention (refl ected in paragraph 2 of the 
TRIPS Agreement on exceptions) provided that: "the pr ovisions of the laws of each of the countries of 
the Union relating to [...] the appointment of an  agent, which may be required by the laws on 
industrial property, were expressly reserved". 
597. A Member asked Kazakhstan to clarify whether,  in order to have a geographical indication 
protected, it had to be registered in Kazakhstan.  Th is Member noted that such a provision would be in 
conflict with Article 22.2 of the TRIPS Agreement,  which set an obligation for Members to provide 
legal protection regardless of registration.    WT/ACC/SPEC/KAZ/9/Rev.5 
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  598. The representative of Kazakhstan replied that Article 37(2) of the Trademark Law prohibited 
the use of unregistered appellations of origin (geographical indications ) that were identical or similar 
to registered ones, where such use would result in  confusion.  Such protection of appellations of 
origin (geographical indications) in Kazakhstan c ould be provided only through registration, which 
could be made on the basis of a document proving th at a geographical indication was protected in the 
country of origin.  The representative of Kazakhstan also added that, in her view, registration was a 
sufficient legal mean for interested parties to  prevent illegal use of appellations of origin 
(geographical indications) as required under Article 22.2 of the TRIPS Agreement.  According to 
Articles 16 and 17 of the Law "On Competition", illegal use of another person's  appellation of origin 
(geographical indication) for similar goods was r ecognized as unfair use of appellation of origin 
(geographical indication) in Kazakhstan.  The repr esentative of Kazakhstan said that any interested 
party could challenge the illegal registration in Kazakhstan or use in Kazakhstan of another person's 
appellation of origin (geographical indication).  To challenge the illegal registration in Kazakhstan or 
use in Kazakhstan of another person's appellation of origin (geographical indication), an interested 
party was not required to provide either proof of re gistration of an appellation of origin (geographical 
indication) in Kazakhstan or proof of use of an appellation of origin (geographical indication) in 
Kazakhstan.   
599. A Member raised a concern that Articles 16 a nd 17 of the Law "On Competition" limited the 
scope of protection of Article 22 of the TRIPS Agreement to cases where a specific geographical 
indication was illegally used for "similar goods".  A Member asked for clarification concerning the 
protection granted to geographical indications  according to the legislation of Kazakhstan 
implementing Article 22 of the TRIPS Agreement and in particular to know whether this protection 
applied to any kind of products.  The representa tive of Kazakhstan replied that Article 27 of 
Law "On Trademarks, Service Marks and Appellations  of Origin of Goods" fully implemented the 
provisions of the Article 22 of the TRIPS Agreement providing that the following designations could 
not be registered as geographical indications:  (i ) representing the names of geographical objects in a 
manner that misled the public as to the geographical  origin of the good; (ii) those that, although 
literally true as to the territory in which the goods or iginated, falsely represented to the public that the 
goods originated in another territory; and (iii) cont aining names of geographical objects not related to 
the territory of production of the goods.  Therefore,  Article 27 contained legal means of protection 
that could be applied to any kind of products an d not limited to the specific type of good designated 
by the relevant geographical indication.  Articl es 16 and 17 of Law "On Competition" implemented 
provisions of Article 22(2)(b) of the TRIPS Agreem ent, which required Parties to prevent any use 
which constituted an act of unfair compe tition within the meaning of Article 10 bis of the 
Paris Convention (1967). WT/ACC/SPEC/KAZ/9/Rev.5 
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  600. A Member was concerned that Kazakhstan woul d not be providing national treatment to the 
nationals of WTO Members and would also be denying MFN treatment to at least some of those 
Members, if a bilateral agreement was required in order to obtain protection for foreign geographical 
indications.   
601. The representative of Kazakhstan replied that, pursuant to Article 48 of the Trademark Law, 
foreign natural and juridical persons had the sam e rights and obligations as Kazakhstani nationals, 
unless otherwise provided in Kazakhstan's legislation.  In particular, foreigners could apply directly 
for protection of appellations of or igin (geographical indications) in  Kazakhstan without the need for 
a bilateral agreement or government intervention.  
602. Asked whether earlier protected trademarks woul d be protected from confusingly similar and 
later in time geographical indications, she said that Kazakhstan had developed a draft 
Law "On Amendments and A dditions to Certain Legislative Acts of the Republic of Kazakhstan on 
Intellectual Property" which ame nded Article 39.3 of the Trademark Law.  According to the new 
amendments, the registration of an appellation of or igin (geographical indication) could be contested 
and invalidated if it could mislead consumers as to the true identity of the good or its manufacturer 
due to the existence of an earlier in time tradem ark which had become renown in Kazakhstan due to 
its active use, including its promotion or its u se in advertisements.  The amendments represented 
limited exceptions to trademark rights because they  provided for coexistence only in the cases where 
the likelihood of confusion between the trademark an d appellation of origin (geographical indication) 
was low.  In cases where the likelihood of confusion was high, registration of appellation of origin 
(geographical indication) could be challenged in  the court by the interested third parties. 
603. A Member raised a concern that by referring to the possibility to invalidate a protected 
geographical indication, the preceding paragraph see med, however, to suggest that owners of 
trademarks containing of a geographical indicati on could not only contest later applications for 
geographical indication registration but also require the invalidation of protected GI.  
604. In reply the representative of Kazakhstan cl arified that paragraph 602, as well as the 
amendments made to the Law, suggested the possib ility to contest and invalidate registration of the 
geographical indication in certain circumstances, sp ecifically if it could mislead consumers as to the 
true identity of the good or its manufacturer due to the existence of an earlier in time trademark which 
had become renown in Kazakhsta n due to its active use.  
605. In reply to a specific question, the representative of Kazakhstan clarified that interpretation of 
"low" and "high" degree of the likelihood of confus ion had to be made by the court in each case  WT/ACC/SPEC/KAZ/9/Rev.5 
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  individually on the basis of such criteria as renown of the trademark in Kaza khstan acquired due to its 
active use.  The time period limitation to contest a nd invalidate registration of geographical indication 
due to the existence of an earlier in time trademar k was five years from the moment of publication of 
the information on the State registration of the geographical indication in the official bulletin.  
606. With regard to subsequent registration of  trademarks, the representative of Kazakhstan 
confirmed that according to Article 23 of the Trad emark Law it could be contested and invalidated 
during five years after the registration.  Bad faith registrations could be opposed without any 
limitations in time.  According to Article 42.1.1, disputes on the legality of certificates confirming the 
registration of trademark or geographical indicati on were subject to consideration in court.  
607. Asked to clarify if active use included use outside of Kazakhstan, the representative of 
Kazakhstan said that, according to paragraph 4 of  Article 19 of the Trademark Law, manufacture, 
importation, storage, offering for sale, sale of go ods with a trademark - its use in advertising, 
billboards, printed publications, on official letterhead or other business document as well as the 
transfer of trademark rights or demonstration at the exhibitions held in Ka zakhstan, as well as other 
introduction into civil circulation, were recognized as  use of a trademark.  Therefore, active use also 
included use outside of Kazakhstan.  Taking into  account that trademark must be renown in 
Kazakhstan, it had to be activ ely used in Kazakhstan as well. 
608. The representative of Kazakhstan also confir med that traditional non-geographical names 
could be protected as geographical indications in K azakhstan, if they were protected as geographical 
indications in their country of origin. 
- Industrial Designs 
609. The representative of Kazakhstan said that the rights of industrial designs were regulated by 
the Patent Law and certified only by patents, provided that the applied industrial design met 
patentability requirements, such as novelty and origin ality.  The "industrial applicability" criterion – 
i.e., the possibility to industrially reproduce the industrial design – was the main criterion for an 
industrial design.  Architectural objects (except for small architectural forms), industrial, hydraulic 
engineering and other stationary constructions were not recognised as industrial designs because they 
did not meet the "industrial applicability" criteri on.  However, these constructions qualified for 
copyright protection.  Artistic-design solutions that determined the exterior of a product, textile goods, 
as well as small architectural forms were consider ed to be industrial designs (Article 8 of the 
Patent Law).  Small architectural forms recognised as industrial design included solutions that WT/ACC/SPEC/KAZ/9/Rev.5 
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  determined the exterior of different stands, tent s or exhibition pavilions that could be reproduced 
serially.   
610. She added that an industrial design patent was valid  for ten years as of the date of application.  
Industrial design patents could be ex tended upon request of the owner for a period of up to five years.  
The owner of an industrial design patent had the excl usive right to its use.  A person other than the 
patent owner could use the protected industrial d esign only by permission of the patent owner and 
under a licence agreement subject to compulsory registration with the Committee for Intellectual 
Property Rights. 
- Patents 
611. The representative of Kazakhstan stated that, in her view, the Patent Law (as amended by the 
Law "On Amendments and A ddenda to Legislative Acts of the Re public of Kazakhstan on Intellectual 
Property" of 2 March 2009) met all the provision s of Articles 25-34 of the TRIPS Agreement.  
The Law covered inventions, industrial designs and utility models and stipulat ed an expanded list of 
ways for protecting the rights of patent owners.  An invention was granted legal protection if it was 
new, involved an inventive step and was industrially applicable.  Article 6, paragraph 2 of this Law 
provided an exhaustive list of subject matter that could be patented as an invention – including a 
device, process, substance, micro-organism strain or culture of plant or animal cells, as well as the use 
of a known device, process, substance or strain for a new purpose.  Diagnostic, therapeutic and 
surgical methods could also be protected as inven tions under the Article 6 criteria.  The Patent Law 
did not recognise as inventions (i) discoveries; (ii)  scientific theories; (iii) mathematical methods; 
(iv) methods of economic organiza tion and management; (v) symbols, schedules, and rules; (vi) rules 
and methods for mental activities; (vii) algorithms per se  and computer programs; (viii) projects and 
plans of buildings and structures, and land developm ent; (ix) proposals concerning solely the outward 
appearance of manufactured goods; and, (x) proposal s that were contrary to the public interest, 
humanitarian principles and morality.  Article 11, paragraph 2 of the Patent Law stipulated the 
requirement that a patented invention be used – "use" was defined as manufacturing, application, 
importation, offer for sale, sale, as well as othe r means of putting the industrial property into 
circulation, including storage in view of subsequent  use.  The provisions of the Patent Law applied 
equally to both foreign and Kazakhstani natura l and juridical persons, in accordance with signed 
international agreements or in accordan ce with the reciprocity principle.   
612. Some Members expressed concern regarding the exclusion of computer programs from 
patentable subject matter.  They explained that co mputer programs, for example, could be part of a  WT/ACC/SPEC/KAZ/9/Rev.5 
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  patentable process for making or using products.  These Members asked for a clarification of whether 
such computer programs could be pate nted under Kazakhstan's Patent Law. 
613. In response, the representative of Kazakhstan e xplained that patent protection in the Republic 
of Kazakhstan could be provided under a full pate nt and by an innovation patent.  The degree of 
protection provided by an innovation patent was func tionally equivalent to that provided by a full 
patent.  The principal difference concerned the pr ocedure for issuing the patent and the validity 
period.  Innovation patents could be issued after an examination of the application for industrial 
applicability and local novelty of an invention, and we re valid for a period of three years.  Full patents 
were issued after conducting a substantive examinati on of the patent application, provided that the 
application for a full patent was filed within thr ee years of filing an application for an innovation 
patent with the Committee for Intellectual Propert y Rights.  The substantive examination included 
verification of the patentability conditions of th e innovation (novelty, orig inality and industrial 
application).  The full patent was valid for a peri od of twenty years starting from the date of initial 
application.  If, however, the innovation patent hold er did not submit an application for an extension 
of the patent or for conducting a full examination w ithin the prescribed period, the innovation patent 
was cancelled as of the date of its expiration (i.e . three years from the date of application).  
The validity of an innovation patent could be extende d upon the request of the patent holder for up to 
two years.   
614. The representative of Kazakhstan added that ri ghts to utility models were granted patent 
protection if utility models met the patentabilit y requirements, including novelty and industrial 
applicability.  Utility model patents were granted for a period of five years, subject to subsequent 
renewal at the request of the patent owner for a pe riod not exceeding three years.  Exclusive rights to 
use protected utility models and what constituted an infringement of such rights were identical to the 
rights and infringements provided to pate nted inventions and industrial designs. 
615. A Member noted that Kazakhstan excluded the pa tentability of "proposals that were contrary 
to the public interest, humanitarian principles and mo rality".  This Member was concerned that this 
language was broader than the permissible ex ceptions provided in Article 27(2) of the 
TRIPS Agreement.  This Member also expressed concerns regarding the exclusion from patentability 
of "methods of economic organiza tion" and "computer programs".  
616. The representative of Kazakhstan confirmed that in excluding the patentability of "proposals 
that were contrary to the public interest, human itarian principles and mora lity", Kazakhstan intended 
to cover only the exclusions for " ordre public " and "morality" provided for in Article 27(2) of the 
TRIPS Agreement.  As for the exclusion from pa tentability of "methods of economic organization", WT/ACC/SPEC/KAZ/9/Rev.5 
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  she said that, according to paragraph 2 of Article 6 of the Patent Law, only technical solutions were 
protected as inventions.  Methods of economic organization were not recognised as inventions 
because of their non-technical character.   
617. A Member continued to have concerns rega rding the scope of exceptions permitted under 
Article 6 of the Patent Law and requested that  Kazakhstan amend the Law to comply with the 
requirements of Article 27.2 of the TRIPS Agreement. 
618. The representative of Kazakhstan confirmed that Article 6 of the Patent Law was amended to 
comply with Article 27.2 of the TRIPS Agreement, by  replacing the term "public interests, principles 
of humanity and morality" with " ordre public " and "morality" in the text of the Patent Law.  
The representative of Kazakhstan also confirmed that an invention, such as a process, that includes a 
computer program was patentable subject matter under Kazakhstan's Patent Law.  The Working Party 
took note of these commitments. 
619. A Member asked Kazakhstan to provide an explanation of how the compulsory licensing 
provisions of the Patent Law complied with the requirements of Article 31(a)-(l) of the 
TRIPS Agreement.  In reply, the representative of Kazakhstan said that pursuant to Article 11, 
paragraph 1 of the Patent Law, the patent holder had the exclusive right to use the protected invention.  
The unauthorised use of a protected  invention was deemed to infringe the exclusive rights of the 
patent owner.  Protected inventi ons could only be used by obtaining the patent holder's authorisation 
under a licensing agreement, subject to compulsory  registration with the Committee for Intellectual 
Property Rights or under a compulsory licence gran ted pursuant to Article 11 of the Patent Law.  
Pursuant to Article 11(4) of the Patent Law, any person could apply in court for a compulsory 
non-exclusive licence if, prior to the application, efforts to obtain authorisation from the right holder 
on reasonable commercial terms, and over a reasonable time period, had failed.  An interested party 
could also file an application requesting a com pulsory licence if uninterrupted non-use had occurred 
for a period of four consecutive years, provided th at the applicant provided evidence of non-use.  
The court would issue a compulsory licence – specifyi ng the term and scope of use, as well as terms, 
amount and conditions of payment – unless the patent owner could prove that non-use had been due to 
valid reasons.  The compulsory licence would be non -exclusive and the amount of payment could not 
be lower than the market price of the licence.  As for the requirements of Article 31(1) of the 
TRIPS Agreement, pursuant to Article 11(5) of the Pa tent Law, the patent holder could apply to the 
court requesting a compulsory licence if the explo itation of his/her patent was not possible without 
infringing another patent, and efforts to obtain auth orisation from the right holder of this patent had 
failed.  The courts could issue a compulsory licence specifying the term and scope of its use, as well  WT/ACC/SPEC/KAZ/9/Rev.5 
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  as the terms, amount and conditions of payment.  Th e payment could not be less than the market price 
of the licence.  A Member raised concerns regard ing Article 11(5) of Kaza khstan's Patent Law.  
In this Member's view, Article 11(5) did not include  the requirement of the TRIPS Agreement that the 
second patent be an important technical advance.  This Member also noted that Kazakhstan's Patent 
Law did not appear to limit the purpose for which a compulsory licence for semi-conductor 
technology could be granted, as required under Article  31(c) of the TRIPS Agreement.  This Member 
asked that Kazakhstan bring its compulsory licensing  for patents into conformity with Article 31 of 
the TRIPS Agreement. 
620. Asked specifically how Kazakhstan's Patent Law addressed the issue of "use" or "non-use" in 
terms of imported patented products, the representati ve of Kazakhstan confirme d that Article 11(2) of 
Kazakhstan's Patent Law provides that, in the case of  importation of a patented product, non-use could 
not be established under Kazakhstan's Law.  In additi on, prior to the date of its accession, Article 11 
of the Patent Law would be amended to ensure that  where use of the subject matter of a patent was 
authorised to permit the exploitation of a patent (second patent) which could not be exploited without 
infringing another patent (first patent), the inven tion claimed in the second patent must involve an 
important technical advance of considerable ec onomic significance in relation to the invention 
claimed in the first patent, as provided for in Artic le 31(l) of the TRIPS Agreement.  Similarly, 
Article 11 would be amended to limited the purpo ses for which a compulsory licence for patented 
semi-conductor technology could be granted in or der to comply with Article 31(c) of the 
TRIPS Agreement.  The Working Party took note of these commitments. 
621. Pursuant to Article 12 of the Patent Law, th e following were not considered to constitute a 
violation of the exclusive right of a patent holder:  (i) application of a patent in foreign transportation 
vehicles, which were present on the territory of K azakhstan temporarily (or by accident), provided the 
patent was used for the needs of the vehicles; (ii) research or experimentation conducted on an object 
containing a patent; (iii) application of a patent in  emergency situations (natural and other disasters, 
major accidents) with immediate notification of  the patent holder and subsequent payment of 
corresponding compensation to the patent holder; (i v) application of a patent for personal needs 
without a commercial purpose; and (v) a one-time preparation of prescription medicine.  
The aforementioned provisions met, in her vi ew, the requirements of Article 30 of the 
TRIPS Agreement.   
622. Asked specifically how Kazakhstan's law addressed  the need to balance acceptable private 
uses with the need to prevent "unreasonable prejudice to the rights of patent owners", 
the representative of Kazakhstan replied that use of  protected objects of industrial property was not WT/ACC/SPEC/KAZ/9/Rev.5 
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  considered as a violation of a patent holder's rights only in exceptional cases when this use was 
limited to private or personal purpose.  In add ition, personal use of protected objects had to be 
non-commercial.  Taking into account that a pa tent provided a monopoly to a right holder over 
commercial activity, but did not extend so far as to cover non-commercial activity, such use of 
patented inventions did not, in her view, unreasona bly prejudice the legitimate interests of the right 
holder.   
623. A Member asked Kazakhstan to bring Articles 12(2) and 12(4) of the Patent Law into 
compliance with the requirements of Article 30 of the TRIPS Agreement, i.e., that these provisions would constitute limited exceptions to the exclusive ri ghts conferred by a patent, provided that such 
exceptions did not unreasonably conflict with a normal exploitation of the patent and did not 
unreasonably prejudice the legitimate interests of th e patent owner, taking account of the legitimate 
interests of third parties. 
624. The representative of Kazakhstan confirmed that prior to the date of Kazakhstan's accession 
to the WTO, Articles 12(2) and 12(4) of the Patent  Law would be amended to  bring the Patent Law 
into compliance with the requirements of Article  30 of the TRIPS Agreement.  Specifically, 
Article 12(2) would be amended to indicate that th e following is not an infringement of the exclusive 
rights of a patent holder, "carrying out scientific research or experiment on means which contain the 
protected object of industrial property when such research or experiment does not have a commercial 
purpose".  Article 12(4) would be  amended to indicate that utilisation of a patent without the 
authorisation of the patent-holder for the satisfac tion of personal, family, home, or other needs not 
connected with entrepreneurial activity would be permitted if the purpose of such utilisation was not 
financial gain.  The Working Party took note of this commitment. 
625. With regard to reversal of the burden of  proof in civil proceedings concerning the 
infringement of process patents, she said that the re quirements of Article 34 of the TRIPS Agreement 
were not covered by the Patent Law, but were c ontained in Article 65 of the Civil Procedure Code, 
which stipulated that each party was responsib le for providing proof for its own claims and 
statements.  Other parties involved in the process could also provide evidence. 
- Plant Variety Protection 
626. The representative of Kazakhstan said that new kinds  of plants and animals were protected in 
accordance with the Law "On Protection of Selecti on Achievements" of 13 July 1999.  This Law was 
awarded a positive legal opinion by the Internationa l Union for the Protection of New Plant Varieties 
(UPOV) for its conformity with the Internati onal Convention for the Protection of New Plant  WT/ACC/SPEC/KAZ/9/Rev.5 
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  Varieties (adopted in Paris on 2 December 1961 a nd revised in 1972, 1978 and 1991).  She held the 
view that with the adoption of this Law, Kazakhs tan had met the requirement of Article 27(3)(b) of 
the TRIPS Agreement, namely that WTO Members w ould provide for the protection of plant varieties 
either by patents, an effective sui generis  system, or a combination thereof. 
627. The representative of the Republic of Kazakhsta n confirmed that plant variety protection 
would be accorded to natural pe rsons and legal entities of all WTO Members from the date of the 
accession. 
- Layout Designs of Integrated Circuits 
628. The representative of Kazakhstan said that legal protection of layout designs of integrated 
micro-circuits was provided by Law No. 217 "On Legal Protection of Layout Design of Integrated 
Microcircuits" of 29 June 2001, and was implemen ted through Articles 1013-1016 of the Civil Code 
(Special Part) which, in her view, reflected the pr ovisions of Articles 35-38 of the TRIPS Agreement.   
- Requirements on Undisclosed Information,  Including Trade Secrets and Test Data 
629. A Member enquired how Kazakhstan's legal framewo rk met the requirements of Article 39(3) 
of the TRIPS Agreement, noting that, in this Memb er's view, to protect undisclosed information and 
test data against unfair commercial use, Government s needed to provide an effective period of time 
during which the person first submitting the data wa s given a period of exclusive use during which a 
third party (e.g., a second applicant) could not use or re ly on such  data directly or indirectly to seek 
marketing approval/registration, w ithout the permission of the person first submitting that data.   
630. The representative of Kazakhstan replied that Kazakhstan was in the process of drafting the 
Law, which would introduce a norm providing for the applicant submitting undisclosed information 
and test data to obtain marketing approval/registr ation for a period of exclusive use that would 
guarantee that no third party would be permitted to rely  directly or indirectly upon the applicant's data 
for a period of time during which it would be appr opriate under the circumstances to prevent unfair 
commercial use.  She added that, with regard to di sclosure of such data, pursuant to Article 126 of the 
Civil Code, the civil legislation ensured the protecti on of information of real (actual) or commercial 
value, provided that this information was unknown to  third parties, its confidentiality was strictly 
preserved, and it was not accessible on legal grounds. 
631. She further added that a person accessing restrict ed information could be liable to Article 158 
of the Law "On Administrative Violations".  Moreov er, Article 200 of the Criminal Code prohibited 
collection of information that constituted a comme rcial or banking secret by persons who had access WT/ACC/SPEC/KAZ/9/Rev.5 
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  to such information in their work capacity, in cluding disclosure or use of such information for 
financial or other personal interest without the c onsent of the owner.  Employees of ministries and 
other State agencies that disclosed protected info rmation were held administratively responsible, 
together with their employers.  Such disclosure was punishable by imprisonment of up to three years, 
payment of fines, arrest, or correctional labour.  In her view, undisclosed information and test data 
submitted to obtain marketing approval/registrati on would be protected from disclosure under this 
legislation.   
632. Asked to clarify how a person in control of restricted information could enforce his/her rights, 
the representative of Kazakhstan said that the civil le gislation provided a number of judicial means, 
including the possibility to file a complaint with the court having jurisdiction over the alleged rights 
violation.  The court could order reimbursement of  damages and all costs incurred by the claimant.  
633. [Asked whether the draft Law, which incl uded a provision granting an applicant for 
marketing approval a period of exclusive use of data submitted to obtain that approval, would 
guarantee that no third party would be permitted to rely, directly or  indirectly, upon the applicant's 
data without the applicant's permission and whether the draft law had been adopted, the representative 
of Kazakhstan replied that this draft Law "O n Commercial Secrets" had been withdrawn from 
Parliament and that no r econsideration was planned. 
634. Some Members expressed their concerns that without legal provisions requiring authorities to 
prohibit the unfair commercial use of undisclosed information and test data provided to obtain 
marketing approval/registration in Kazakhstan of pharmaceuticals and agricultural chemical products, 
there would be no effective protection against such u se granted to the applicant providing such data.  
A period of at least six years, starting from the da te of marketing approval in Kazakhstan, should be 
provided, and during this period no person other than  the person who submitted such data originally 
would be permitted, without the explicit consent of the person who submitted the data, to rely directly 
or indirectly on such data in support of an a pplication for marketing approval/registration.  
These Members also sought confirmation that appli cants that sought marketing approval/registration 
for generic versions of pharmaceuticals (reproduced medicines) were required to submit pre-clinical 
and clinical test results and other data that was required for marketing approval/registration of 
"original" medicines and would not be permitted to rely on others' data without permission for the 
six-year period of protection against unfair commercial use.  These Members requested that 
Kazakhstan comply with Article 39.3 of the TRIPS Ag reement and provide this level of protection.   
635. Some Members also expressed concerns about the transparency of the process for granting 
marketing approval/registration for pharmaceu ticals and requested that Kazakhstan establish  WT/ACC/SPEC/KAZ/9/Rev.5 
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  procedures so that an entity submitting undisclosed information and test data to obtain marketing 
approval/registration of a pharmaceu tical in Kazakhstan would be info rmed if another application was 
filed seeking marketing approval/registration of a pha rmaceutical with a similar active ingredient.  
These Members sought assurances that those entities th at had a marketing approval/registration or 
pending application for a pharmaceutical with th e same or similar active ingredient had an 
opportunity to provide information to Kazakhstan' s officials on whether other applicants had 
permission to use the first applicant's undisclosed information and test data, and to bring to the 
attention of Kazakhstan's officials issues regard ing a subsequent applicant's development and 
submission of its own undisclosed information and t est data.  Members also requested information on 
whether Kazakhstan's officials would deny marketi ng approval/registration for a pharmaceutical if the 
applicant did not provide its own undisclosed info rmation and test data and on the status of 
pharmaceuticals that were improperly granted marke ting approval/registration.  In particular, on 
whether pharmaceuticals that were granted marketi ng approval/registration based  on applications that 
did not include the applicant's own undisclosed info rmation and test data would be removed from the 
market until such legal requirements were satisfied.   
636. In response, the representative of Kazakhstan confirmed that such undisclosed information 
and test data was protected against disclosure under the Civil Code, Criminal Code, and Code on 
Administrative Offences, and that there was no tim e limitation on this protection.  She further 
confirmed that Kazakhstan's laws di d not permit others to rely, directly or indirectly, on undisclosed 
test data developed or submitted by another to obtain marketing appr oval/registration, and that upon 
its accession to the WTO, Kazakhstan would adopt  measures to provide for the protection of 
undisclosed information and test data, in complia nce with Article 39.3 of the TRIPS Agreement, 
providing that undisclosed information and t est data submitted to obtain marketing 
approval/registration, i.e., registration of phar maceutical products, which utilise new chemical 
entities, would have a period of at least five year s of protection against unfair commercial use starting 
from the date of grant of marketing approval.  During this period of protection against unfair 
commercial use, no person or entity (public or priv ate), other than the person or entity who submitted 
such undisclosed information and test data, could wi thout the explicit consent of the person or entity 
who submitted such undisclosed information and test data  rely, directly or indirectly, on such data in 
support of an application for marketing approval/regis tration.  Notice of subsequent applications for 
marketing approval/registration woul d be provided in accord with established procedures.  During the 
five-year period, any subsequent application for ma rketing approval/registrati on would not be granted, 
unless the subsequent applicant submitted his own data  (or data used with the authorisation of the 
right holder) meeting the same requirements as the fi rst applicant, and produ cts registered without 
submission of such data would be removed from the market until requirements were met.  Further, he WT/ACC/SPEC/KAZ/9/Rev.5 
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  confirmed that Kazakhstan would pr otect such data against any discl osure, except where necessary to 
protect the public or unless steps were taken to ensure that the data  were protected against unfair 
commercial use.  The Working Party took note of these commitments.  
637. In response to Member's concerns about ge neric or "reproduced" pharmaceuticals, the 
representative of Kazakhstan explained that the fi ve-year prohibition of unfair commercial use of 
undisclosed information and test data submitted to obtain marketing approval/registration in 
Kazakhstan also applied to generic or reproduced  pharmaceuticals, including those pharmaceuticals 
subject to expedited or abbr eviated approval procedures. 
638. With regard to agrochemical products, the repr esentative of Kazakhstan clarified that they 
were not subject to registration in the Republic of Kazakhstan. 
639. In reply to the specific question, the representa tive of Kazakhstan clarified that despite the 
fact that Kazakhstan did not require registration of agrochemical products, in or der to ensure safety of 
humans, animals and the environment it provided for registration of chemical products, including 
mineral fertilizers and registration of pesticides a nd poisons.  Registration requirements for chemical 
products, pesticides and poisons were the same  for every applicant and did not permit the 
unauthorised reliance on undisclosed data developed or submitted by another applicant to obtain 
product registration.] 
- MEASURES TO CONTROL ABUSE OF INTELLECTUAL PROPERTY RIGHTS 
[to be completed] 
- ENFORCEMENT 
- Civil Judicial Procedures and Remedies 
640. The representative of Kazakhstan noted that the Civil Code, the Criminal Code, Article 33 of 
the Patent Law, and Article 42 of the Law "O n Trademarks, Service Marks and Geographical 
Indications" (Trademark Law) ensured that no di scrimination existed betw een domestic and foreign 
parties in disputes concerning possible infringement of intellectual property rights.  Foreign and 
domestic holders of intellectual property rights had the right to settle disputes in court related to 
(i) authorship; (ii) the legality of granting protecti on; (iii) infringements of exclusive rights and other 
economic rights; (iv) identification of the patent owner; (v) the granting of a compulsory licence for patents; (vi) conclusion and execution of licence contracts; (vii) compensation and damages for 
infringement of exclusive rights; and (viii) other disputes arising from intellectual property rights.   WT/ACC/SPEC/KAZ/9/Rev.5 
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  She added that right holders had the right to seek protection of their rights from local authorities or 
administration, which did not prevent them from filing an application in court.   
641. She noted that, pursuant to paragraph 4 of Article 66 of the Civil Procedure Code, the court 
could assist the parties to a dispute in obtaining  necessary evidence when ev idence relevant to the 
substantiation of one party's claims was in the cont rol of the opposing party.  If necessary, the court 
could provide the requesting party with an official letter of request for providing the evidence by the 
opposing party.  In addition, Article  74, paragraph 1 of the Civil Procedure Code, stipulated that a 
party could request a "securing of evidence" when in doubt about the availability of the necessary 
evidence at a later point in time.   
642. In accordance with Kazakhstan's legislation, th e court had the authority to recover from the 
infringer damages that had been incurred by the righ t holder.  In reply to the specific question, the 
representative of Kazakhstan clarified that Articles 9 and 917 of the Civil Code foresaw a complete 
recovery for damages, including actual damage and lost  profit.  Damages included expenses that were 
made or should be made by the person whose right w as violated, loss or injury of his property (actual 
damage) and profit that this person could receive if  his right would not be violated (lost profit).  
In this regard, Articles 9 and 917 of the Civil Code  clearly established that the calculation of damages 
would reference the value of the corresponding legi timate good.  Article 44 of the Trademark Law 
stipulated that a person illegally using a trademar k or a geographical indication had to discontinue 
such use and provide compensation for the damages incurred by the right holders also including actual 
profit and lost profit.  Pursuant to Article 49 of the Law "On Copyright and Related Rights", the court 
could oblige a copyright infringer to:  (i) compensate  the claimant for damages including lost profit; 
(ii) compensate the profit received by the infringer;  or (iii) pay compensation in the amount of 20 to 
50,000 minimum wages (500 to 50,000 minimum wag es for infringement of software or database 
copyright).  Moreover, in accordance with Article 111 of the Civil Procedure Code, the court could 
order the infringer to compensate the successful party for attorney's fees, however the sum could not 
exceed 10 per cent of the amount of the claim.  Asked specifically about the authority of the courts to 
order recovery of profits pursuant to Article 45(2) of the TRIPS Agreement, she referred to Article 9, 
paragraph 4 of the Civil Code and Article 111, paragraph 1 of the Civil Procedure Code.   
643. Asked to provide information on Kazakhstan's co mpliance with the provisions of Article 46 
of the TRIPS Agreement, she said that Article 49 of the Law "On Copyright and Related Rights" 
stipulated that a judge could order the seizure and withdrawal of all copies of  suspected pirated works 
and phonograms, as well as all materials and equi pment used in their production or reproduction.  
Pirated copies of works or phonograms could be transf erred to the rights holders upon their request, or WT/ACC/SPEC/KAZ/9/Rev.5 
Page 214  
 
  be destroyed by a decision of the court.  In a ddition, Article 129 of the Code of Administrative 
Violations also provided for the seizure and forfeitu re of pirated copies of works and phonograms.  
The disposal of counterfeit goods outside the cha nnels of commerce was fore seen in Article 145 of 
the Code of Administrative Violations, which had be en in force since 1 January 2008.  Pursuant to 
Article 44(2) of the Trademark Law, a person illegally  using a trademark or appellation of origin, or 
using a confusingly similar designation, had to re move the mark or designation from the product, its 
packaging, blank forms and all other documentati on.  If doing so was impossible, the goods were 
destroyed (liquidated) in accordance with the releva nt legal procedures.  In reply to the specific 
comment that the simple removal of the trademark unlawfully affixed shall not be sufficient, other 
than in exceptional cases, the representative of Ka zakhstan noted that Kazakhstan was planning to 
amend Article 44 of the Trademark Law in order to ensure its compliance with the Article 46 of the 
TRIPS Agreement by the date of WTO accession. 
644. Some Members enquired whether any training had been provided to judges to enable them to 
consider disputes involving intellectual property right s.  The representative of Kazakhstan replied that 
judges took active part in discussions on inte llectual property rights protection (workshops, 
conferences, roundtables).  For instance, in July 2005, the Committee for Intellectual Property Rights, 
in collaboration with the World Intellectual Prope rty Rights Organization (WIPO), the Coalition for 
Intellectual Property Rights (CIPR) and the World Customs Organization (WCO), held a workshop on 
enforcement practices in the sphere of intellect ual property for judges of the Supreme Court and 
oblast courts.  In 2011, the Committee for Intelle ctual Property Rights, in collaboration with the 
U.S. Agency for International Development had he ld a conference entitled, "Judicial Protection of 
Intellectual Property Rights in the Republic of Kaza khstan".  In addition, the Judicial Academy under 
the Academy of State Service of the Republic of Kazakhstan, organised skills improvement trainings 
for Kazakhstan's judges on different issues rela ted to the applicable law of the country. 
- Provisional Measures 
645. The representative of Kazakhstan said that judg es and Government bodies had the authority to 
grant provisional measures if any delay was likely to cau se irreparable harm to the right holder, or if a 
demonstrable risk of evidence being destroyed exis ted.  She noted that the Trademark Law and the 
Patent Law did not reference provisional remedies, but pointed to Chapter 15 of the Civil Procedure 
Code which provided for the imposition of such measu res.  According to Article 159 of this Code, 
judges – at the request of the claimant, or at their own initiative – had the power to (i) seize the defendant's property; (ii) prohibit a defendant fro m taking certain actions, such as the sale of goods 
bearing a trademark belonging to the claimant; (iii)  prohibit other persons from transferring property  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 215 
 
 
  or performing certain actions in respect to the de fendant; (iv) suspend the sale of property in cases 
where a claim was filed to cancel the seizure of prope rty; (v) suspend a contested legal act issued by a 
Government body, organization, or an official; a nd (vi) suspend a penalty imposed by an executive 
document, contested by the debtor in court.  The court could order any of the above measures without 
prior notice to the defendant.  The court could al so apply other provisional measures for the purposes 
of Article 158 of the Civil Procedure Code, whic h foresaw the adoption of  such measures in cases 
where, in their absence, the court would not be able to issue a ruling or its work would be hindered.   
646. In reply to a question from a Member, the represen tative of Kazakhstan clarified that the Civil 
Procedure Code provided also for:  (i) the right  of the participants in a proceeding to request 
replacement of one type of provisional measure w ith another.  The request was considered by the 
court with notification of participants about time and place of the proceedings (Article 162).  
Therefore, a defendant affected by a provisional measure adopted inaudita altera parte  (i.e. without 
prior hearing of the other side) had the right to request the review of the measure, including the right 
to be heard; and (ii) the right of the participants or the judge of proceedings to request revocation or 
cessation of effects of the provisional measures (Artic le 163).  Therefore, if proceedings leading to a 
decision on the merits of the case were not initiated within a reasonable period, participants or judge 
of proceedings could initiate revocation or cessation of such measures.  In addition, the defendant 
could request compensation from the applicant wh ere there was a decision of no infringement or 
threat of infringement (Article 165). 
647. In reply to the concern of a Member, the repre sentative of Kazakhstan confirmed that in the 
cases where provisional measures had been adopted inaudita altera parte , parties affected had to be 
given notice, without delay after the ex ecution of the measures at the latest. 
- Administrative Pro cedures and Remedies 
648. The representative of Kazakhstan stated that , pursuant to Articles 128, 129 and 145 of the 
Code of Administrative Violations, certain actions were considered as an infringement of intellectual property rights and entailed administrative responsib ility.  These included (i) non-criminal, but illegal, 
use of an invention, industrial design, utility model, selective achievement, or micro-circuit layout design prior to its official publication, as well as misappropriation of authorship or coercion into joint 
authorship; (ii) non-criminal, but illegal, use of copyright or related rights, as well as the purchase, storage, hauling or production of counterfeit c opies of artistic works and/or phonograms for the 
purpose of sale, misappropriation or coercion into joint authorship; and (iii) non-criminal, but illegal, use of a trademark, service mark, appellation of origin or similar designations for goods (services), as well as illegal use of a firm name.   WT/ACC/SPEC/KAZ/9/Rev.5 
Page 216  
 
  649. She noted that such infringements were review ed by the courts.  Petitions were permitted 
during meetings, persons participating in the re view were given a hearing, and evidence was 
examined.  After consideration of the case, th e court terminated the proceedings or imposed 
administrative sanctions.   
650. For Article 128 violations, fines for natural pe rsons were set at 20-50 Monthly Calculation 
Indices (MCI), for officials at 50-100 MCI, and for juridical persons at 300-400 MCI.
8  For repeated 
violations under this Article, the corresponding  fines were set at 50-100 MCI, 100-200 MCI and 
400-700 MCI respectively.  As for Article 129 viol ations, fines for natural persons were set at 
5-10 MCI, for officials at 10-20 MCI, and for juri dical persons at 50-100 MCI – with a corresponding 
confiscation of copies of works and phonograms, as well as the equipment used for their production.  
For repeated violations under this Article, the co rresponding fines were set at 10-20 MCI, 20-50 MCI, 
and 100-200 MCI respectively – with a corresp onding confiscation of copies of works and 
phonograms and the equipment used for their production.  Finally, in the case of Article 145 violations, fines for natural persons were set at  10-30 MCI, for officials at 30-50 MCI, and for 
juridical persons at 50-100 MCI (confiscation of the infringing goods was also provided for).  
For repeated violations under this Article, the corresponding fines were set at 30-50 MCI, 
50-100 MCI and 100-200 MCI respectively.  Any inter ested party could challenge the decision of the 
court to a higher court.   
651. Asked about the administrative actions available to owners of intellectual property rights for 
the enforcement of their rights, the agencies r esponsible for such actions, as well as about the 
channels available to foreign parties to invoke such  actions, she replied that the applicant (foreign or 
domestic) had the right to raise objections to the Board of Appeal of the Committee on Intellectual 
Property Rights (Articles 22, 23, and 29 of the Pa tent Law and Articles 12, 23, 31 and 44 of the 
Trademark Law).  If the applicant remained dissatisfi ed with the decision of the Board of Appeal, the 
applicant had the right to further appeal that d ecision in court.  She further noted that while 
infringements of intellectual property rights were c onsidered by the courts, disputes concerning the 
rights to objects of industrial property, other than those considered in the Administrative Code, were 
considered within the framework of civil legislation.  
652. Asked to provide more information concerning the procedures followed by the administrative 
commissions in reviewing allegations of infringeme nt of intellectual property rights and about the 
remedies that the commissions could impose, sh e replied that, in accordance with the national 
legislation, no administrative commissions on infring ement of intellectual property rights could be 
                                                      
8 An MCI was worth approximately US$10 and was calculated on an annual basis.    WT/ACC/SPEC/KAZ/9/Rev.5 
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  established in Kazakhstan.  Under the legislation,  all disputes concerning intellectual property rights 
could be settled only in the courts. 
- Special Border Measures 
653. The representative of Kazakhstan said that as of  1 July 2010, border measures in Kazakhstan 
were applied pursuant to Chapter 46 of the Cust oms Code of the Customs Union (Articles 328-334) 
and Section 53 of the Customs Code of the Republic  Kazakhstan (Articles 436- 445).  Consistent with 
the procedures set-out in Chapter 46 and Sec tion 53, Kazakhstan's customs authorities were 
authorised to take action to prevent the import a nd export of goods containing objects of intellectual 
property rights.  Kazakhstan's Customs Control Comm ittee maintained a Registry of goods containing 
intellectual property, which was published periodically .  Goods were included in the Registry free of 
charge, at the request of rights holders.  This guaranteed that the rights of applicants would be protected by the customs authorities for the duration specified in the application, the maximum period 
being two years from the date of inclusion in the Re gistry (with a possible extension, which could not 
exceed the period of validity of th e right itself).  Although right  holders could register their 
intellectual property with the Customs Contro l Committee, the representative of Kazakhstan 
confirmed that customs officials could exercise ex officio  authority to seize suspect goods even if right 
holders did not have a registration.   
654. In order to address the concern of a Member , the representative of Kazakhstan gave the 
following examples of use of the ex officio  powers:  
- milk "Shemonaikhinskoe":  quantity – 21,000 kg for the value of US$12,005; 
- caps for the spirits "Yaguar", "Diplomaticheskaya", "Senator":  quantity – 6,022.52 kg 
(28,012 items) for the value of US$12,045.04.  
655. The representative of Kazakhstan explained that  on 21 May 2010, the Customs Union Parties 
had signed the Customs Union Agreement on Unified Customs Registry of Goods Containing Objects 
of Intellectual Property and the Customs Control Committee maintained Kazakhstan's contribution to 
this Customs Union Unified Register.  According to this Agreement in order to be included in the 
Unified Customs Register, it was required that the in tellectual property right had to be protected in 
Kazakhstan as well as the other Customs Union Parti es.  In the case of an intellectual property right 
included in the Customs Union Unified Register, the minimum security/guarantee was €10,000.   
656. The Customs Union Customs Code and the Cu stoms Code of the Republic of Kazakhstan 
authorised the national customs authorities to susp end the customs processing of goods containing 
intellectual property for up to 10 business days if the right holder applied for such protection and if WT/ACC/SPEC/KAZ/9/Rev.5 
Page 218  
 
  they found that the goods violated the intellectua l property rights of the applicant.  The Customs 
Union Customs Code authorised the enforcement of intellectual property rights with respect to 
intellectual property not included in the Customs Union Unified Register in accordance with the 
Customs Code of the Republic of Kazakhstan.   
657. Asked whether the Customs Code of the Repub lic of Kazakhstan provided for any measures 
allowing the customs bodies to suspend the export or transit of counterfeit goods in Kazakhstan, she 
said that Article 440 of the Customs Code of the Republic of Kazakhsta n allowed the customs 
authorities to suspend the release of goods includ ed in the national Customs Registry if they 
discovered any signs of the goods being counterfeit.  Pursuant to paragraph 3 of Article 436 of the 
Customs Code of the Republic of Kazakhstan, the customs authorities did not take enforcement action 
for goods in transit.  The procedure for keeping th e national Customs Registry was approved by Order 
of the Minister of Finance of the Republic  of Kazakhstan No. 356 of 16 June 2010. 
658. She further noted that, when such goods were  discovered, customs authorities would attempt 
to identify right holders by cons ulting the Customs Union Unified Re gistry or Kazakhstan's National 
Registry.  If a right holder had not registered its intellectual property rights on these registers, the 
customs authorities would attempt to identify and cont act the right holder by consulting the registries 
of the Committee for Intellectual Property Rights.  After the right holder was identified, the customs 
authorities informed him/her about the goods under investigation and provided the right holder, or 
his/her representative, with the opportunity to  inspect samples/specimens from the goods under 
customs supervision at the place of temporary st orage (Article 440 of the Customs Code of the 
Republic of Kazakhstan and  Customs Union Commission Decision No. 258 on Customs Examination 
under Customs Control of 20 March 2010).  Pursuant  to Article 440 of the Customs Code of the 
Republic of Kazakhstan, the customs authorities had to provide the right holder with the name and 
address of the declarant, as well as provide the declarant with the name and address of the right 
holder.  This was done within one day of taking a decision to suspend the release of the goods – i.e., 
before the matter was taken to court and before th e infringement was identified by the right holder.  
Pursuant to the Customs Code, the customs authorit ies were entitled to receive compensation to cover 
expenses incurred in connection with the suspen sion of the goods (e.g. for warehouse storage).  
For goods that proved to be counterfeit, such comp ensation would be provided by the declarant, and 
for goods that proved not to be count erfeit, by the applicant.  However,  so far, such a situation had not 
occurred.  For goods that proved not to be c ounterfeit, the right holder would compensate the 
declarant for any damages incurred (minimum secu rity/guarantee of €10,000 was a requirement for 
right holders wishing to include goods in the Customs Registry).  The exact amount of compensation 
could be agreed between declarant and right hold er, or could be determined by the court.    WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 219 
 
 
  659. In reply to a specific question, she said that  the organizational structure of the Customs 
Control Committee was stipulated in the Decree of  the Minister of Finance No. 278 "On Approval of 
Structure of the Customs Control Committee of the Ministry of Finance of the Republic of 
Kazakhstan" of 27 May 2010. 
660. The representative of Kazakhstan confirmed that  intellectual property right holders would be 
provided, whether by Kazakhstan or by the competen t bodies of the Customs Union, with procedures 
related to border measures that complied fully with  the relevant provisions of the TRIPS Agreement 
(Articles 51 to 60).  The Working Party took note of this commitment. 
- Criminal Procedures 
661. The representative of Kazakhstan said that the Criminal Code provided for legal protection 
against infringement of intellectual property rights a nd for criminal responsibility.  The provisions of 
the Criminal Code had been strengthened with  the adoption of the Law "On Amendments and 
Addenda to Legislative Acts of the Republic  of Kazakhstan on Intellectual Property" of 
22 November 2005.  In particular, these amendmen ts had introduced the concepts of "selection 
achievements" and "integrated circuit layouts", and ha d also provided definitions of certain types of 
infringement – namely, illegal acquisition, storage or hauling of counterfeit copies of works and 
phonograms.   
662. Criminal sanctions for the infringement of aut hors' rights and related rights were provided in 
Article 184 of the Criminal Code.  Under paragraph 1 of the Articles 184 and 184(1), fines equivalent 
to 100-500 MCI or equivalent to up to five times th e monthly income of the convicted party, as well 
as 100 to 180 hours of public work or imprisonment for up to two years were authorised for:  (i) usurpation of authorship or coercion into join t authorship, if such action caused considerable 
damages; and (ii) disclosure without the consent of the author/applicant of an invention, utility model, 
industrial design, selective achievement or micro-circu it layout design prior to its official publication.  
Under paragraph 2 of Articles 184 and 184-1, fines e quivalent to 500-700 MCI or equivalent to the 
income received by the convicted party for a peri od of five to ten months, as well as 180 to 240 hours 
of public work or imprisonment for a period of three to  six months were authorised for:  (i) the illegal 
use of a copyright and related rights, as well as  the purchase, storage and production of counterfeit 
copies of artistic works and/or phonograms for the purpose of sale (in significant quantities); and 
(ii) the illegal use of an invention, utility m odel, industrial design, selective achievement or 
micro-circuit layout design (in significant quantiti es).  Under paragraph 3 of Articles 184 and 184(1), 
imprisonment for two to five years, with or wit hout confiscation of the property of the convicted 
party, was authorised for the actions identified under paragraphs 2 of Ar ticles 184 and 184(1) where WT/ACC/SPEC/KAZ/9/Rev.5 
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  those actions were committed:  (i) on repeated  occasions (either by individuals or a group of 
individuals); (ii) by a group of individuals or an  organised group of individuals; (iii) on a large-scale 
or causing large-scale damage; or (iv) with abuse of official position.  She added that criminal cases 
under paragraph 1 of Articles 184 a nd 184(1) (in relation to private non-property rights) required a 
complaint by the right holder.  Criminal cases under paragraph 2 and 3 of  Articles 184 and 184(1) 
(large-scale acquisition for the purpose of sale, re peated offences by organised groups, abuse of 
official position) could be opened without a complaint by the right holder because such offences were 
deemed to be dangerous for the society.   
663. Pursuant to Article 199 of the Criminal Code, the minimum threshold for bringing criminal 
cases involving unlawful use of a trademark, service mark, firm name, appellation of origin or other designations of goods (services) was 500 MCI.  Th e court could impose a fine of 200-500 MCI.  
For repeated violations, or those resulting in large-scale damage (i.e. exceeding 500 MCI or 
approximately US$4,500), the court could impose fin es equivalent to 200-500 MCI, or to the amount 
of income received by the convicted party for a pe riod of two to five months; 180 to 240 hours of 
public work; detention for up to six months; or impris onment for up to two years.  For unlawful use of 
a trademark or appellation of origin not register ed in Kazakhstan, if the action was performed 
repeatedly and resulted in large-scale damages,  the court could impose fines equivalent to 
100-200 MCI, or to the amount of income receive d by the convicted party for up to two months; 
public works for 120 to 180 hours; detention for up to three months; or imprisonment for up to 
one year. 
664. Actions were considered to cau se considerable damage if the amount of the damage, the value 
of the rights for the use of intellectual property ri ghts, or the value of the copies of the works and 
phonograms containing an invention, utility model,  industrial design, selective achievement or 
microcircuit layout design exceeded 100 MCI, as establis hed at the time of the crime.  Actions were 
considered to cause large-scale dama ge if that value exceeded 500 MCI. 
665. Concerning the seizure, forfeiture and destru ction of counterfeit goods, as well as materials 
and equipment used in their production, she pointed to Article 121 (part 3) of the Criminal Procedure 
Code and Decree of the Supreme Court No. 19  "On Judicial Sentence" of 15 August 2002 
(see "Civil Judicial Procedures and Remedies"). 
666. According to official statistics, in 2009, 49 3 legal proceedings had been instituted under 
Articles 184 and 199 of the Criminal Code  of the Republic of Kazakhstan.    WT/ACC/SPEC/KAZ/9/Rev.5 
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  667. Some Members noted that there was a criminal penalty for pirated copyright and related 
rights (Article 184 of the Criminal Code), but expressed concern that there did not appear to be a 
criminal penalty for counterfeit trademarked goods.  Th ey further stated that the administrative fine 
provided by the Administrative Code appeared in sufficient to serve as an effective deterrent. 
668. The representative of Kazakhstan replied that crim inal penalties to prevent trade in counterfeit 
trademark goods were provided in Article 199 of  the Criminal Code (Special Part).  
The representative of Kazakhstan added that the La w "On Changes and Amendments to Legislative 
Acts of the Republic of Kazakhstan on Intellectual Property" of  22 November 2005 had reinforced the 
sanctions available against infringement and repeated  infringement of copyright and other rights, and 
provided for sanctions for administrative infringe ments.  Recognising Members' concerns, the 
representative of Kazakhstan stated that in orde r to improve the effectiveness of enforcement 
measures in the area of intellectual property rights, when determining the existence of large scale or 
considerable damage, the prosecutor/court would take  into account that storage of pirated copies of 
works or phonograms for the purpose of sale was also cons idered to be a crime.  Thus, application of 
the thresholds to the activity would take into account  both the value of the pirated copies of works or 
phonograms that were sold, and the value of the pi rated copies in storage.  In accordance with 
Kazakhstan's Law, the value of pirated copies w as calculated by reference to the value of the 
corresponding legitimate products, and not by refe rence to the price of the pirated product.  
This approach of taking into account copies in storage would also apply in cases of copyright 
infringement over the Internet. 
669. Some Members continued to have concerns th at Kazakhstan's threshold for application of 
criminal procedures and penalties precluded action against certain cases of wilful trademark counterfeiting or copyright piracy on a commercial scale.  These Members requested Kazakhstan to 
ensure that criminal procedures and penalties woul d be applied to all cases of wilful trademark 
counterfeiting or copyright piracy on a commercial scale.   In their view, the value of the products that 
were counterfeited or pirated was not always a good indicator of whether the counterfeiting was wilful 
or if piracy was on a commercial scale.  Other circumstances could establish wilful trademark counterfeiting and copyright piracy on a commercia l scale.  For example, in some cases, each 
individual act of piracy might involve a small amo unt of money, but given other conditions in the 
market, e.g., the number of piratical copies, or the existence of copies made before the release of the 
work, the acts were clearly on a commercial scale.  Finding other evidence, su ch as a worn mold for 
making copies, would be another situation in which commercial scale piracy was evident. WT/ACC/SPEC/KAZ/9/Rev.5 
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  670. In response to Members' concerns regarding thr esholds for application of criminal procedures 
and penalties with regard to cases of wilful tr ademark counterfeiting or copyright piracy on a 
commercial scale, the representative of Kazakhstan conf irmed that thresholds in such cases would be 
set and applied in a manner that reflected the rea lities of the commercial market place in Kazakhstan, 
including with regard to the Internet market.  Th e Working Party took note of this commitment.   
671. Members sought a commitment that Kazakhs tan would be in compliance with the 
TRIPS Agreement, including its enforcement provision s, as of the date of accession, without recourse 
to transitional arrangements.   
672. The representative of Kazakhstan confirmed that  Kazakhstan would appl y fully the provisions 
of the TRIPS Agreement from the date of its  accession to the WTO, including provisions for 
enforcement, without recourse to any transitiona l period.  The Working Party took note of 
this commitment. 
VI. POLICIES AFFECTING TRADE IN SERVICES 
673. The representative of Kazakhstan said that the services sector was one of the most dynamic 
sectors of the economy, and its role was expected to grow in the future.  Since 1990, the share of 
services in GDP had grown steadily to reach a peak of  60 per cent in 1998, while the average level for 
the last decade had been 50 per cent; in 2 010 the share had stood at 52.8 per cent.   
674. Some Members requested information on the le gislative base regulating commercial services 
and asked whether the Government was taking measur es to ensure non-discrimination with regard to 
foreign service suppliers.  The representative of Kaza khstan, noting the growing role of services in the 
national economy, said that the existing legislativ e framework governing the services sector was still 
being developed and generally there was no discr imination against foreign services suppliers.   
675. In response to a question on "natural monopoli es" in the telecommunications sector, she said 
that the Telecommunications Sector Development Program for the period 2006-2008, adopted by Government Resolution No. 519 of 7 June 2006, had outlined a plan for a stage-by-stage liberalisation 
of the telecommunications market.  These measures were expected to facilitate competition, improve 
the quality and capacity of telecommunication servi ces, and remove barriers to new entrants.  
Accordingly, since 1 January 2005, the exclusive right of KazakhTeleCom to provide international 
and long-distance communication services had been discontinued, and licenses for the provision of these services were now held by more than 25 op erators.  In addition, since 1 January 2006, all 
restrictions on the inter-connectivity between opera tors had been removed and customers were given  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 223 
 
 
  the technical opportunity to choose between ope rators of international and long-distance 
communications.  Pursuant to amendments to Ar ticle 4 of Law No. 272-II "On Natural Monopolies", 
the activities of natural monopolies no longer pertained to "telecommunication services through local networks", but instead covered (i) telecommunication services, when there was no other competing operator due to the fact that it might be economical ly and technically infeasible to enter the market 
(specifically, these telecommunication services incl uded operator connection services to universal 
connection networks and telephone traffic transmission services); and (ii) leasing and provision of 
access to cable channels and technological facilities for connecting telecommunications networks to 
the universal telecommunications network.  She added that pursuant to Law No. 567 "On Communications" of 5 July 2004 - (i) local telephone communications services; (ii) area and long-distance telephone services; and (iii) services providing mass Internet access with connection 
speed no less than 256 Kb/sec. - were defined as universal telecommunications services which were subject to governmental regulation.   
676. In accordance with the Law "On National Security", foreign participation in the capital of 
companies providing long distance and/or inte rnational telecommunication services using fixed 
communication networks (cable, optical fibre, an d radio relay) was limited to 49 per cent.  
This limitation had been introduced to protect the na tional security interests of Kazakhstan.  However, 
this limitation did not apply to operators of mob ile, satellite and local communications and would be 
removed for all companies other than JSC "Kazak hTeleCom" (and its possible successors) within 
[…] years after Kazakhstan's accession to the WTO.   
677. The representative of Kazakhstan also pointed to a number of other liberalisation initiatives in 
this sector.  To avoid cross-subsidizing and to recover the financial losses of operators rendering 
universal telecommunication services in rural ar eas, her Government had begun subsidizing these 
operators through the State budget.  In 1997-2010, 371 licenses for local communication services and 
511 licenses for rendering data transmission services had been issued.  To resolve the "last mile" 
problem of access to customers, 51 operators had received permission to use the 5.2-5.9 GHz radio 
spectrum.   
678. Some Members noted that it was clear that  there was no "natural" monopoly in the 
telecommunications services sector, adding that th e limited nature of Kazakhstan's offer in the 
negotiation of its services commi tments supported the contention that a State monopoly was being 
granted and preserved.  A Member noted that, wh ile KazakhTeleCom no longer had exclusive rights 
for the provision of international and long-distance communication, the company had participated in a WT/ACC/SPEC/KAZ/9/Rev.5 
Page 224  
 
  tender for the acquisition of another telecomm unications company – effectively creating a 
State-owned monopoly in the telecommunication sector.   
679. In response, the representative of Kazakhstan said that KazakhTeleCom's actions were in 
compliance with Kazakhstan's antitrust legislation.   She noted that KazakhTeleCom's share in 
Kazakhstan's market did not exceed 30 per cent in all types of telecommunication services. 
680. A Member requested Kazakhstan to explain the local content requirements relating to 
services
9, in particular with regards to foreign invest ed companies and to iden tify those circumstances 
in which a foreign investor was required to buy services only from Kazakhstan-based companies 
unless the required service was unavailable in Kazakhstan.   
681. The representative of Kazakhstan replied that th e local content requirement with regard to 
surface and subsurface use pertained to all services acquired by subsurface users.  This was a non-discriminatory requirement, which equally applie d to both foreign and domestic investors signing 
investment agreements with the Government of Kazakhstan on use of surface and subsurface 
resources.  This provision was included in the Law "On Subsurface and Subsurface Use".  This Law established a requirement for such investors to pr ocure services from juridical persons of Kazakhstan 
provided that such services met the requirement s of the project documen tation and Kazakhstan's 
legislation on technical regulation.  If services re quired were not found in Kazakhstan, a subsurface 
user could attract foreign country-based co mpanies to provide those services.  The Law 
"On Subsurface and Subsurface Use" did not stipulate a minimum percentage of local content requirements, but provided that a contract had to contain obligations in r espect to Kazakhstan's goods, 
services, and personnel, which were determined indi vidually in each contract on subsurface use and 
was dependant on the complexity and specificity  of the project.  The winner of the competitive 
bidding to provide services to the investor was de termined on the basis of the lowest price, with 
putative discounts granted for service suppliers meet ing certain minimum thresholds for employment 
of citizens of Kazakhstan.   
682. Asked to clarify whether an investor must only use the tender process or if it might find 
service providers through other methods, the represen tative of Kazakhstan res ponded that, in addition 
to tenders, subsurface users could also use other procurement methods such as a quotation request, 
from one source  and through commodity exchang es.  Tendering was the most commonly used 
procurement method since it was more transparent and gave equal opportuniti es to all suppliers to 
participate in the bid.   WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 225 
 
 
  683. The representative of Kazakhstan confirmed th at Kazakhstan would not adopt any measure 
pertaining to requirements to use Kazakhstan c ontent that exceeded tho se provided for in the 
Subsurface Law as was in effect in September 2011.  Upon accession, in establishing the terms for 
conducting a tender for granting subsurface use ri ghts, Kazakhstan would not establish a minimum 
Kazakhstan content for personnel or services of more than 50 per cent, as determined pursuant to this 
paragraph:  (a) Kazakhstan content of personnel of an investor that had been granted subsurface use 
rights ("the investor") would be calculated as the proportion, on a per capita basis, of executives, 
managers and specialists, as those terms were defined for purposes of entry and temporary stay of 
intra-corporate transferees in Kazakhstan's WTO schedule of specific commitments on services 
(hereinafter "qualified employees"), who were citiz ens of Kazakhstan; (b) Ka zakhstan content in all 
services, which were rendered to the investor, was defined as the share of the total annual amount of 
payments (expenditures) for services under all contract s, which were paid to juridical persons of 
Kazakhstan10.  However, the amount paid to juridical pe rsons of Kazakhstan would be reduced by any 
amount paid for services subcontracted at any level that were performed by enterprises that were not 
juridical persons of Kazakhstan; and (c) in dete rmining the tender winner for purposes of granting 
subsurface use rights, Kazakhstan w ould not take into account the fact that a potential investor might 
have offered a level of Kazakhstan content for personnel or services above 50 per cent.  
Within five years from the date of its accession to the WTO, Kazakhstan would bring into conformity with above-mentioned terms any contract signe d between September 2011 and the date of 
Kazakhstan's accession to the WTO.  The Worki ng Party took note of these commitments.   
684. Some Members requested information on the regulation of the banking sector and in 
particular requested information on the conditions under which a fore ign bank would be able to obtain 
a licence to establish a branch within Kazakhstan.   In response, the representative of Kazakhstan 
stated that direct branching would be permitted unde r a new banking law or amendment to the current 
banking law within […] years after accession.  She reported that the activities of banking firms were 
regulated by the Law of the Republic of Kazakhs tan No. 2444 "On Banks and Banking Activity in the 
Republic of Kazakhstan" of 31 A ugust 1995.  Under the Law, a juridical person was required to have 
a licence to engage in a banking business.  Article 15 of the current Law provided that banks must be 
established in the form of a joint-stock company.  The licensing criteria to be adopted for branches of 
foreign banks would be prudential in nature.  Also the authorised  body of Kazakhstan was permitted 
to impose additional requirements providing for the so lvency and stability of financial organizations.  
                                                                                                                                                                     
9 The term services included both services and "works" as those terms were used in the Law of the 
Republic of Kazakhstan "On Su bsurface and Subsurface Use ". 
10 A contract with a juridical person of Kazakhstan would be disregarded, if that person did not actually 
carry out the agreed activity in Kazakhst an.  The term "juridical person of Kazakhstan" included also individual 
entrepreneurs. WT/ACC/SPEC/KAZ/9/Rev.5 
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  However, there may be differences between the licen sing criteria for a joint-stock bank and those for a 
branch of a foreign bank.  The representative of Kazakhstan added that  the National Bank of 
Kazakhstan would comply with the requirement s of Articles XVI and XVII of the GATS when 
considering an application for a new licence subject  to the limitations set forth in Kazakhstan's 
Schedule of Specific Commitments on Services.  
685. [In response to questions from a Member relate d to the regulatory regime for foreign bank 
branches, the representative of Kazakhstan said that th e regime was yet to be developed but it would 
be in line with commonly accepted international prac tice.  This regime would include, but would not 
be limited to such requirements, as for example, capital adequacy, which would depend on the parent 
bank's capital.  The specific capital requirement for a foreign bank branch would differ depending on 
its business plans in Kazakhstan; a branch woul d be required to maintain a deposit with the 
National Bank of Kazakhstan, the sum of which would be based on obligations which would be 
accepted by the foreign bank branch.  In addition, a branch would be required to have at least 
two resident managers.] 
686. [Some Members stated that th ey expected Kazakhstan to make a commitment to guarantee 
transparency of licensing requirements and proce dures, qualification requirements and procedures as 
well as of other authorisation requirements, in pa rticular with respect to obtaining, extending, 
renewing, denying and terminating licenses and ot her approvals required to provide services in 
Kazakhstan's market and appeals of such actions .  Kazakhstan's licensing procedures and conditions 
should not in themselves act as a barrier to market access and should not be more trade restrictive than 
necessary.  Kazakhstan should publish a list of aut horities responsible for authorising, approving or 
regulating those service sectors in which Kaza khstan has made specific commitments and 
Kazakhstan's licensing procedures a nd conditions.  Members also expected Kazakhstan to make a 
commitment to guarantee that for those servic es included in Kazakhstan's Schedule of Specific 
Commitments on Services, relevant regulatory authorities would be separated from, and not 
accountable to, any service suppliers they regulate.  Members further expected Kazakhstan to make a 
commitment to guarantee that foreign service supp liers remain free to choose their partners.] 
687. [In response, the representative of Kazakhs tan confirmed that, upon accession Kazakhstan 
would ensure that all normative legal acts of genera l application pertaining to or affecting trade in 
services, as well as information on their effective date and scope of app lication were published
11 or 
made otherwise publicly available.  She further confirmed that Kazakhstan would ensure that the 
names of competent authorities that were responsib le for certification and issuing licenses for service 
                                                      
11 Publication would include publication on the Internet.    WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 227 
 
 
  activities were published or made otherwise publicly av ailable.  The Working Party took note of these 
commitments.] 
688. [Without prejudice to the right of Kazakhstan to establish and apply licensing procedures and 
requirements, the representative of Kazakhstan conf irmed, that in sectors in which Kazakhstan had 
undertaken specific commitments, Kazakhstan would en sure that its licensing procedures would not in 
themselves constitute a restriction on the supply of the service, and its licensing requirements directly 
related to eligibility to supply a service would not in  themselves be an unjustified barrier to the supply 
of the service.  She further confirmed that for t hose services sectors in which specific commitments 
were undertaken by Kazakhstan in its Schedule of  Specific Commitments, Kazakhstan would ensure 
that:  
(a) All licensing procedures and requirements were set-out in normative legal acts and that any 
law establishing or implementing licensing procedures or requirements would be published prior to its effective date;  
(b) Relevant authorities would review and make  a decision on granting or denying a licence 
within the period specified in official procedures or, if no time period was specified, without 
undue delay;  
(c) Any fees charged in connection with the fili ng and review of an application for a licence 
would not constitute in themselves a rest riction on the supply of the service; 
(d) Once any period established in a normative legal act for review of an application for a licence 
had lapsed, and on the request of an applican t, Kazakhstan's relevant regulatory authority 
would inform the applicant of the status of its application and whether it was considered 
complete.  If the authority required additional information from the applicant, it would notify the applicant without delay and specify the a dditional information required to complete the 
application.  Applicants would have the oppor tunity to provide the additional information 
requested and to make technical corrections in the application.  An application would not be 
considered complete until all information and doc uments specified in the relevant laws and 
regulations were received;  
(e) Kazakhstan's relevant regulatory authorit y would make an administrative decision on a 
completed application for issuance of a licence and authorisation for the supply of a financial service, and, if appropriate, approval of new pr oducts and rate changes, within a reasonable 
period of time and would promptly notify the app licant of the decision.  An application would 
not be considered complete until all informati on specified in the relevant normative legal acts 
is received.  Where it is not practicable for a decision to be made on:   
(i) an application for supply of banking ser vices to receive an authorisation within 
six months, and to receive a licence within two months;  
(ii) an application for supply of  other financial services to receive an authorisation within 
three months, and to receive a licence within one month. 
 The relevant regulatory authority would notify the applicant without delay; (f) On the written request of an unsuccessful applican t, a regulatory authority that has denied an 
application would, inform the applicant in writing of the reasons for denial of the application.  
However, this provision would not be construe d to require a regulatory authority to disclose 
information, the disclosure of which would impe de law enforcement or otherwise be contrary 
to the national security interests; WT/ACC/SPEC/KAZ/9/Rev.5 
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  (g) Where an application has been denied, an applicant may submit a new application that 
attempts to address any prior problems for licensing; 
(h) Where approval was required, once the applica tion had been approved, the applicant would be 
informed in writing and in the time period provide d for by the relevant normative legal act or, 
if no time period is specified, without undue delay; and 
(i) Where examination was required to licence professionals, such examinations would be 
scheduled at reasonable intervals.  That would not apply to qualifying examinations 
administered or offered by financial service regulators or self-regulatory bodies or organizations. 
 The Working Party took no te of these commitments.] 
689. [The representative of Kazakhstan further conf irmed that in those sectors, where Kazakhstan 
had undertaken specific commitments, relevant regulat ory authorities would not be accountable to any 
service suppliers they regulated.  Further, the re presentative of Kazakhstan confirmed that in sectors 
in which Kazakhstan had undertaken specific commi tments it would ensure where practicable, that: 
(a) regulations of general application that it proposes to adopt were published in advance; 
(b) an opportunity to comment on such proposed re gulations was provided to interested persons 
and other Members; and 
(c) a reasonable time between publication of the final regulation and its effective date was 
allowed.   
 The Working Party took no te of these commitments.] 
690. [With respect to foreign service suppliers' choice  of partner, the representative of Kazakhstan 
confirmed that in those sectors, where Kazakhs tan had undertaken specific commitments, foreign 
service suppliers, when entering into joint venture or  other partnerships with  persons of Kazakhstan, 
were free to choose their partner(s).  This is wit hout prejudice to regulations relating to ownership of 
financial organizations or particip ation in them.  The Working Party took note of these commitments.] 
691. The Republic of Kazakhstan undertook market ac cess negotiations in services with Members 
of the Working Party.  The commitments of the Re public of Kazakhstan in services were contained in 
the Schedule of Specific Commitments, reproduced in Annex I to the Protocol of Accession. 
VII. TRANSPARENCY 
- Publication of Information on Trade 
692. Some Members requested a description of the measures providing legal authorisation for 
Kazakhstan to implement Article X of the GATT 19 94 and the other transparency provisions in the 
WTO Agreements, together with a confirmation that  these measures would be applied upon accession.  
A clarification was particularly sought on where th e laws, decrees, resolutions, orders, letters and  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 229 
 
 
  other measures of general application of Kazakhsta n would be published to fulfil the requirements of 
Article X of the GATT 1994, and the transparency provisions in other WTO Agreements, including the WTO GATS and TRIPS Agreements.  Because th e Customs Union (CU) Parties and competent 
bodies of the CU were adopting international treaties,  decisions and other measures related to trade, 
Members also requested confirmation that the CU  Parties and competent bodies of the CU would 
comply with the transparency provisions of the WT O Agreement on matters within CU competency.   
693. Some Members stated that access to customs re gulations and decrees was vital for traders 
attempting to import and export.  In this regard, Me mbers also noted that, since 1 July 2010, when the 
Customs Union had entered into force, CU agreem ents, decisions and other measures affecting trade 
with the CU as a whole, and with Kazakhstan as a CU Party, had become relevant to Members and traders.  These Members requested information on  when and where CU agreements, decisions and 
other measures would be published and ma de available to Members and traders. 
694. The representative of Kazakhstan replied that Artic le 4 of the Constitution stipulated that all 
laws and international treaties signed by  Kazakhstan had to be published.   
695. The Law "On Regulatory Legal Acts" of 24 Ma rch 1998 provided for the official publication 
and subsequent publication of regulatory legal acts.   Regulatory legal acts - including those affecting 
the rights, freedoms and obligations of citizen s (other than acts containing State secrets and 
legally-protected confidential information) - were pub lished in the official periodicals.  In particular, 
laws were published in the Bulletin of Parliame nt; Presidential and Govern ment Resolutions were 
published in the Collection of Acts of the President  and the Government; and legal acts of the Central 
Executive and other Central Executive State Bodies we re published in the Collection of Acts of the 
Central Executive and Other Central Executive State Bodies.  Regulatory legal acts were also 
officially published in the periodicals "Yegemen  Kazakhstan" and "Kazakhs tanskaya Pravda".  
Regulatory Decisions and Resolutions of Maslikha ts and Akims were published in local periodicals 
and were distributed within the respective admini strative territorial entity.  Subsequent publication 
took place in periodicals after the texts had under gone a compliance check with the centralised bank 
of legal acts of Kazakhstan.  The list of regulator y legal acts was published and regularly updated at 
the website of the Ministry of Justice - www.minjust.kz. 
696. In accordance with the Law of the Republic of  Kazakhstan "On Regulatory Legal Acts", after 
the elaboration of a regulatory legal act, its draf t had to be sent to the concerned State bodies and 
organizations for approval.  The draft regulatory lega l act affecting the interests of private entities was 
subject to mandatory publication (circulation) in the ma ss media, including Internet resources, prior to 
sending them for the approval of the concerned State bodies.  Regulatory legal acts affecting private WT/ACC/SPEC/KAZ/9/Rev.5 
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  entity interests had to be approved by accredite d business associations.  The State body, which had 
elaborated the draft regulatory legal act, would send it to the accredited associations.  Accredited business associations considered the draft and su bmitted their opinion within 10 working days.  
In case the formulation of the opinion would require  additional time, the terms could be extended, 
upon written request, for another 10 working days.  If  the government body, wh ich had developed the 
draft regulatory legal act, agreed with the opinion , it introduced the relevant amendments into the 
draft regulatory legal act.  In cases where the govern ment body disagreed with the expert report, it 
would send a reply, outlining its r easons, to the association.  If needed, the association would request 
a meeting of the expert council.  Further, the draft regulatory legal act, including the opinion or 
justification of disagreement, would be sent to the Government bodies concerned, for approval.  
After approval of the draft regulatory legal act, th e government body, which had elaborated the draft 
regulatory legal act, would publish it on its offici al website, including the proposals of the expert 
councils and interested individuals, the replies of  State bodies, as well as the protocols and expert 
reports on each effective regulatory le gal act that had been tabled for discussion at the experts' council 
meeting.  The terms of entry into force of regulat ory legal acts that would affect private enterprise 
entities' interests were fixed with the acceptance of the terms required for entrepreneurs to be in a 
position to carry out their activities.  The terms an d condition for the entry into force of regulatory 
legal acts must not cause damage to private ente rprise entities.  Regulatory legal acts that set 
qualification requirements, licensing of activities, and lists of goods that were subject to export and 
import licensing did not become effective until 21 days after the relevant act's official publication.   
697. With regard to the publication of CU Ag reements, CU Commission Decisions and other 
CU measures, the representative of Kazakhstan stat ed that all information about the activities and 
decisions of the CU bodies was available on the webs ite www.tsouz.ru.  Decisions were posted on this 
website within two working days after their adoption.   She noted that the CU had a dedicated website 
and the date of publication of a measure on the webs ite was considered to be the official date for 
determining the date of entry into force of th e measure.  Decisions of the CU Commission of a 
mandatory nature did not enter into force earlier  than 30 calendar days after the date of their 
publication on the CU website.  She also stated that  CU Parties were required to publish all decisions 
of the CU Commission in dedicated national offici al journals, as well as the EurAsEC publications, 
stating the date of entry into force of a decision,  the basis for which was the date of publication on 
the CU website. 
698. Some Members expressed concern that CU trea ties and decisions did not appear to provide 
the opportunity for Members to consult with or provide comments to the competent CU bodies on matters affecting trade, including where provisi ons of WTO Agreements specifically required  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 231 
 
 
  Members to provide drafts of measures, receive comments from Members, consult on those 
comments, and take the comments and discussi ons into account.  These Members requested a 
commitment that Kazakhstan would make drafts of  laws and other normative legal acts, as well as 
proposals/submissions to CU bodies that, if adopted, w ould have the effect of a normative legal act in 
Kazakhstan, available for interested persons, incl uding Members, to provide comments prior to their 
adoption and that Kazakhstan and the competent bodies of the CU would comply with the transparency requirements of the WTO Agreements  on matters within their respective competence. 
699. The representative of Kazakhstan replied that , in accordance with Article 12 of the 
Agreement on Introduction and Impl ementation of Measures Concerning Trade in Goods in Respect 
of Third Countries on the Common Customs Territory of the CU of 9 June 2009, organizations or individual entrepreneurs of the CU Parties c ould provide comments, as provided for under the 
procedure of the development of draft decision on introduction, implementation and abolishment of 
non-tariff measure, concerning trade in goods with  third countries.  Proposals on introduction, 
amendment or elimination of a measure were prepar ed by a CU Party, in accordance with its national 
legislation.  Interested stakeholders could provi de comments on the draft proposal, in accordance with 
the national legislation of that CU Party.  In a ddition, in cases where a CU Party had concluded an 
international treaty with a third country that prov ided for consultations, the Government of that 
country, organizations and entrepreneurs of that c ountry could present their views with regard to the 
measure in compliance with the terms of the relevant treaty.   
700. [The representative of the Republic of Kazakhstan confirmed that from the date of accession, 
all laws, regulations, decrees, decisions and administ rative rulings of general application pertaining to 
or affecting trade in goods, services, or intellectual property rights, whether adopted or issued in the 
Republic of Kazakhstan or by a competent body of the CU, would be published promptly in a manner 
that fulfils applicable requirements of the WTO Agreement, including those of Article X of the 
GATT 1994, GATS, and the WTO TRIPS Agreement.   The representative of the Republic of 
Kazakhstan confirmed that, from the date of accessi on, the Republic of Kazakhstan and the competent 
bodies of the CU would update published resources, including websites, containing such measures, on 
a regular basis and make them readily available to WTO Members, individuals and enterprises.  
Such measures would be available while they were in effect and for a reasonable period after they 
were no longer in effect.  She added that the Republ ic of Kazakhstan intended to post the contents of 
editions of Bulletin of Parliament, the Collection of Acts of the President and the Government, and in 
the Collection of Acts of the Central Executiv e and Other Central Executive State Bodies.  
Official publication of regulatory legal acts is carried out also by periodicals as "Yegemen WT/ACC/SPEC/KAZ/9/Rev.5 
Page 232  
 
  Kazakhstan", "Kazakhstanskaya Pr avda", on websites as well, a nd would keep them current.  
The Working Party took note  of these commitments.]   
701. [The representative of the Republic of Kazakhsta n further confirmed that, except in cases of 
emergency, measures involving national security , specific measures setting monetary policy, 
measures the publication of which w ould impede law enforcement, or otherwise be contrary to the 
public interest, or prejudice the legitimate commercia l interest of particular enterprises, public or 
private, the Republic of Kazakhstan would publish all laws, regulations, decrees, decisions and 
administrative rulings of general application pertai ning to or affecting trade in goods, services, or 
intellectual property rights, prior to their adoptio n and would provide a reasonable period of time, 
normally not less than 30 calendar days, for Member s and interested persons to comment to the 
responsible authorities before the relevant measu re was finalised or submitted to the competent 
CU bodies.  In cases where a CU body was respons ible for proposing or adopting CU legal acts, 
including CU decisions, or other measures corres ponding to those specified in the preceding sentence 
of this paragraph, the competent CU body would p ublish them before their adoption and a reasonable 
period would be provided for Members and interested persons to comment to the competent CU body.  
Any comments received during the period for comme nting, whether provided to the Republic of 
Kazakhstan or a competent body of the CU, woul d be taken into account.  The Working Party took 
note of these commitments.] 
702. [The representative of Kazakhstan confirmed that, from the date of accession, no law, 
regulation, decree, decision or administrative ruling of general application pertaining to or affecting 
trade in goods, services, or intellectual property righ ts, whether adopted or issued in the Republic of 
Kazakhstan or by a competent body of the CU, woul d become effective prior to publication, as 
provided for in the applicable provisions of the WTO Agreement, including the GATT 1994, the WTO GATS Agreement, and the WTO TRIPS Agreement.  The Working Party took note of this commitment.] 
- Notifications 
703. Some Members noted that all Members of the WT O were obliged to provide notifications to 
the various subsidiary bodies of the WTO, pursu ant to the covered Agreements.  These Members 
requested a specific commitment that Kazakhstan would provide, as from the date of accession, initial 
notifications for all WTO Agreements, and that Ka zakhstan would also comply with the notification 
requirements of the WTO Agreements with regard to CU agreements and CU Commission decisions, 
as well as domestic regulations, decrees, decisions or administrative rulings of  general application, 
subsequently adopted by Kazakhstan, whic h implement any of the WTO Agreements.  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 233 
 
 
  704. [The representative of Kazakhstan confirmed that , upon the date of accession, the Republic of 
Kazakhstan would submit all initial notifications required by any Agreement constituting part of the 
WTO Agreement[, except for the notifications set-out  in Table 2, which would be submitted within 
the time-frame indicated in  that Table].  After submitting its initial notifications, the Republic of 
Kazakhstan would submit s ubsequent notifications in conformity  with the relevant provisions and 
procedures of the WTO Agreement.  The Work ing Party took note of these commitments.] 
Table 2 - Timeline for the Submission of Notifications 
Notification Requirement Type of Measure Deadline 
Agreement on Implementation of 
Article VII of the GATT 1994 - Decision on checklist of issues Responses to the checklist of issues 90 days after 
accession 
Agreement on Subsidies and 
Countervailing Measures (ASCM) 
- Article 25.1 annual;  - GATT 1994, Article XVI:1 
annual Any subsidy as defined in ASCM Article 1:1 which 
is specific within the meaning of ASCM Article 2 
as well as any other subsidy which causes increased exports or decreased imports  within the meaning of 
the GATT 1994, Article XVI:1 (Format:  G/SC) 180 days after 
accession 
Agreement on Trade-Related 
Investment Measures 
- Article 5.1 Trade-related investment measures (TRIMs) which 
are inconsistent with the provisions of Article III or 
Article XI of the GATT 1994 and not justified 
under exceptions to the GATT (Format:  G/TRI) 90 days after 
accession 
Agreement on Import Licensing import licensing Procedures 
- Article 7.3 Replies to questionnaire on procedures 90 days after 
accession 
Agreement on Rules of Origin - Article 5:1; - Annex II, paragraph 4 Existing non-preferential rules of origin:  judicial 
decisions and administrative rulings of general application relating to non-preferential rules of 
origin 90 days after 
accession 
VIII. TRADE AGREEMENTS 
705. The representative of Kazakhstan noted that Kaza khstan had free trade agreements with other 
CIS countries, Georgia and Serbia, and along with th e Republic of Belarus and the Russian Federation 
had created a Customs Union.  At the moment these agreements included: bilateral Free Trade 
Agreements with CIS Parties; a bilateral Free Trad e Agreement with Georgia; a bilateral Free Trade 
Agreement with the Republic of Serbia; the Agre ement on the Creation of  Free Trade Area between 
CIS countries of 15 April 1994; the Agreement on the Customs Union between the Republic of 
Kazakhstan, the Russian Federation and the Republic  of Belarus of 20 January 1995; the Agreement 
on the Customs Union and Single Economic Space of 26 February 1999 and the subsequent Treaty on 
the Establishment of the Eurasian Economic Comm unity with the Russian Federation, the Republics 
of Belarus, the Republic of Tajikistan and the Ky rgyz Republic of 10 October  2000 (as amended by 
the Protocol of 6 October 2007); the Agreement on the Establishment of  the Single Economic Space 
with Ukraine, Belarus and the Russian Federation of 19 September 2003; and the Treaty on the WT/ACC/SPEC/KAZ/9/Rev.5 
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  Establishment of Common Customs Territory a nd the Formation of the Customs Union of 
6 October 2007 between the Republics of Belaru s, Kazakhstan and the Russian Federation.  
Implementation of the latter Treaty had been initiated on 1 January 2010 among the Republics of 
Kazakhstan, Belarus and the Russian Federation with the establishment of the Common External 
Tariff (CET), adoption of the Customs Union (CU) Customs Code and the establishment of the CU 
institutions.  The full list of Kazakhstan's tr ade agreements is contained in Annex 20. 
706. With regard to the Customs Union between the Republic of Belarus, the Republic of 
Kazakhstan, and the Russian Federation, the repres entative of Kazakhstan said that the first steps 
towards establishing this Customs Union had been taken with the approval of the Agreement on the 
Customs Union between the Russian Federation and the Republic of Belarus of 6 January 1995 and 
the Agreement on the Customs Union between the Russian Federation and the Republics of Belarus 
and Kazakhstan of 20 January 1995.   In addition, Kazakhstan, Bela rus, the Kyrgyz Republic, the 
Russian Federation, and Tajikistan had signed the Agreement on the Establishment of the 
Customs Union and the Single Economic Space on 26 February 1999.  The Agreement foresaw the 
gradual creation of free-trade area and customs union that would eventually co ver not only trade in 
goods, but also services (national treatment with re spect to access to service s markets, including the 
gradual elimination of existing r estrictions on juridical and natu ral persons) and the movement of 
capital.  In particular, the Agreement set the initial objective of the elimination of all customs tariffs 
and other restrictions related to  trade in goods between the Parti es, except those allowed under the 
WTO Agreement, and the establishment of a common external tariff.  
707. In order to continue progress towards the estab lishment of the Customs Union and the Single 
Economic Space, the Agreement on the Establis hment of the Eurasian Economic Community 
(EurAsEC) had been signed on 10 October 2000 a nd had entered into force on 30 May 2001.  
On 19 September 2003, the Presidents of the Republic  of Belarus, the Republic of Kazakhstan, the 
Russian Federation and Ukraine signed the Agreemen t on the Establishment of the Single Economic 
Space.  The Parties to the Agreement intended to pr omote mutual trade and investment on the basis of 
fundamental principles and norms of international la w, including WTO rules, and also to increase the 
competitiveness of their economies via, inter alia , the creation of a free trade area and, possibly, 
customs union.  According to the Agreement, the Single Economic Space would be created on a 
stage-by-stage basis, taking account the possibility of different implementation speeds and levels of 
integration among the Parties.  Transition from one  stage to another could be achieved by those 
members who had performed all the measures envisaged  in the previous stage.  Each member would 
determine independently which inte gration measures it would adopt, as well as the rate and degree of 
such integration.  However, no specific follow-on agre ements aimed at realisation of this four-party  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 235 
 
 
  Single Economic Space had been concluded so far, and efforts to implement the Agreement were 
suspended.  
708. To implement the tasks stipulated in the List of Activities on Creating the Eurasian Economic 
Community for the years 2003-2006, the Heads of Governments of the EurAsEC had authorised 
implementation of previously adopted decisions , conclusion of new inte rnational treaties and 
agreements, and the preparation of new documents.  On 6 October 2007, the Republic of Belarus, the 
Republic of Kazakhstan and the Ru ssian Federation had concluded th e Treaty on the Establishment of 
the Common Customs Territory and the Formation of the Customs Union of 6 October 2007.  
According to the Agreement, the Common Customs Territory would be established in several steps 
and completed by 1 July 2011 when the customs border between Kazakhstan and the 
Russian Federation was to be eliminated.  Provis ions of the agreements concluded earlier by the 
contracting parties and resolutions of governing bodi es that did not conflict with the Agreement on the 
Establishment of the EurAsEC continued to be in fo rce.  The representative of Kazakhstan stated that 
these Agreements, and other acts subsequently agreed by the Republic of Kazakhstan, the Republic of 
Belarus and the Russian Federation through the e nd of 2009, finalized the legal basis for the 
Customs Union within EurAsEC and laid out a framework for progressively increasing economic 
cooperation between entities of member countries, starting with plans for the unification of foreign 
trade, customs policies and trade remedies; and initiating cooperation between the financial and 
banking systems; cooperation in social and humanita rian areas; and cooperation in the field of legal 
regulation.  The two members of EurAsEC not parties to these Agreements (the Republic of Tajikistan and the Kyrgyz Republic) were not member s of the Customs Union es tablished by Belarus, 
Kazakhstan and the Russian Federation.  She added that while the ultimate goals of these Agreements 
had not been reached yet, progress towards a common economic space was continuing.   
709. A Member noted that approximately 62 per cen t of the applied import tariffs of EurAsEC 
members had been harmonized and asked when the rest of the tariff lines would be harmonized.  
This Member also inquired if there was a formal schedule for harmonization of the remaining tariff 
lines.  The representative of Kazakhstan replied that  as of today almost 100 per cent of import tariffs 
in the CET had been gradually harmonized.  The exemptions granted to K azakhstan were limited to 
72 tariff lines at 10-digit level out of 11,119 tariff li nes at the applied CET.  By 2015 the import tariffs 
for those goods was planned to increase up to the levels set by the CET. The exemptions from the 
CET were granted in the form of 0 per cent for medical equipment, pharmaceuticals, polyethylene, 
greenhouses, aluminium foil and railway wagons (the list of tariff lines subject to exemptions from 
the CET, with respective transitional periods, is  provided in Annex 10).  As for export tariffs, WT/ACC/SPEC/KAZ/9/Rev.5 
Page 236  
 
  currently Kazakhstan, the Russian Federation, and Belarus applied separate export duty regimes 
vis-à-vis  third countries.  
710. On 27 November 2009, the EurAsEC Intersta te Council had also approved the Treaty on 
Customs Union Customs Code that had entered in to force in the Republic of Kazakhstan and the 
Russian Federation on 1 July 2010 and in the Republic  of Belarus – on 6 July 2010.  The Agreements, 
Decisions and national complementary customs regul ations related to the CU Customs Code were 
being developed.  The representativ e of Kazakhstan explained that, as laid out in the Treaty on the 
Establishment of the Common Customs Territory and the Formation of the Customs Union of 
6 October 2007, the Interstate Council would take a decision on the establishment of the common 
customs territory and the completion of the formati on of the Customs Union after the tasks set-out in 
the Treaty were completed.  The representative of Kazakhstan further noted that a detailed description of the CU trade policies and regulations was provided for in the relevant sections of this Report.   
711. The representative of Kazakhstan added that the Customs Union was moving forward with 
the establishment of its institutions, i.e., the Commiss ion, the EurAsEC Court, and the Expert Council.  
The institutional and legislative set-up of the CU  was described in the section "Framework for 
Making and Enforcing Policies" to the extent it was relevant for the trade regime of the Republic of 
Kazakhstan and the implementation of its WTO commitments.  
712. The Customs Union was open to accession of new partners, as provided for in the Treaty on 
the Establishment of the Eurasian Economic Comm unity of 10 October 2000.  Prospective EurAsEC 
membership was open to any State prepared to unde rtake the obligations and fulfil the commitments 
called for in the Treaty and the other treaties in force within the Community.  The EurAsEC members 
then had the option of adopting additional agreem ents and protocols establishing the Customs Union 
as a single undertaking.  
713. Concerning the CIS countries, the representative of Kazakhstan stated that on 15 April 1994, 
the CIS member-states had signed the multilatera l Agreement on Establishing Free Trade Area.  
This Agreement provided for gra dual elimination of customs duties, taxes and charges and other 
limitations and obstructions to the free movement of goods.  The Agreement had not been fully 
implemented and had been further modified by the Protocol on Amending the Agreement on 
Establishing Free Trade Area of 2 April 1999.  The Protocol established that the Free Trade Area was to be implemented via existing or future bila teral agreements and protocols on exemptions. 
714. Kazakhstan had concluded bilateral Free Tr ade Agreements with Georgia and all 
CIS countries (Azerbaijan, Armenia, Belarus, the Kyrgyz Republic, Moldova, the Russian Federation,  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 237 
 
 
  Tajikistan, Uzbekistan, and Ukraine) with the exception of Turkmenistan.  These Agreements had 
established a regime of free trade among the Parties th at covered a substantial part of trade in goods 
between them.  Under these bilateral Free Trade Ag reements, mutual trade in goods originating from 
these countries and imported to, or exported from, Kazakhstan was free from customs duties, except for a number of goods listed in a ppropriate schedules of exemptions , which were subject to normal 
customs duties, taxes and charges.  The lists of goods  subject to restrictions from the free trade regime 
were included in the Protocols on exemptions from fr ee trade regime attached to the bilateral FTAs.  
According to the relevant Protocols, Kazakhsta n applied exemptions on the import of alcoholic 
beverages (HS chapter 22, except, 2201, 2202,  2209), and tobacco and manufactured tobacco 
substitutes (HS chapter 24) from Azerbaijan, Ukra ine and Uzbekistan.  In addition, Kazakhstan 
applied exemption on imports of rice from Uzbeki stan to Kazakhstan (HS 1006), specified alcoholic 
beverages (HS 2203, 2205, 2206,  2207), tobacco and manufactured tobacco substitutes 
(HS chapter 24) and white sugar (HS 1701 99 100) from Georgia, and on export of goods which were 
subject to export tariff regulation of Kazakhstan wh en they were exported to the Kyrgyz Republic, 
Moldova, and Tajikistan.  The Protocol with Ar menia, where exemptions on import of alcoholic 
beverages and tobacco products to  Kazakhstan were envisaged, had been signed for a one year period 
and had not been extended.  The goods, subject to export tariff regulation were exempted from 
duty-free regime in trade between the Republic  of Kazakhstan and the Russian Federation 
(Protocol of 22 October 1992).  However, those ex emptions were never used in practice since the 
implementation of the Protocol was suspended.  The Protocol had been revoked by signing on 
20 January 1995 a new Protocol on Establishment of  a Free Trade Regime without any Exemptions.   
715. A Member said that the phase-out schedule for the restrictions, such as exemptions from free 
trade regime, had already been planned with Uzbe kistan and asked if the schedule for phasing these 
restrictions with Georgia, Ukraine, Azerbaijan, and Moldova was also planned or required further 
negotiations.  The representative of Kazakhsta n replied that, until now, there was no phase-out 
Protocol signed between Kazakhstan and Uzbekistan .  The phase-out Protocol had been signed with 
Georgia on 11 November 2004, based on which the exem ptions from the free trade regime applied to 
imports from Georgia had been phased-out on 1 April 2005.  According to the Protocol signed with 
Azerbaijan on 24 May 2005, the exemptions from a free trade regime for imports of alcoholic 
beverages, tobacco and manufactured tobacco s ubstitutes from Azerbaijan had been phased-out by 
1 January 2012.  Kazakhstan and Moldova had not stipulated any import duty exemptions from a free 
trade regime, but had the right to apply export duties in mutual trade.   
716. The representative of Kazakhstan further inform ed Members that a multilateral Free Trade 
Area Agreement among the CIS countries had been si gned on 18 October 2011 by Armenia, Belarus, WT/ACC/SPEC/KAZ/9/Rev.5 
Page 238  
 
  Kazakhstan, the Kyrgyz Republic, Moldova, the Ru ssian Federation, Tajikistan and Ukraine.  
Other CIS countries could join the Agreement later.   Upon its entry into force, the new Agreement 
would replace the bilateral FTAs between the CIS c ountries and Kazakhstan, and establish a CIS-wide 
preferential trade area.  In accordance with the ne w agreement, Kazakhstan would apply exemptions 
from a free trade regime for imports of sugar and vodka from Ukraine.  The exemption for Ukrainian 
vodka would be in force till 1 January 2015.  The ex emption from a free trade regime for imports of 
sugar from Ukraine would also be applied by the Russi an Federation and Belarus.  In its turn, Ukraine 
would also apply import duties for sugar origina ting from Kazakhstan, the Russian Federation and 
Belarus.  Within the Agreement Kazakhstan had al so reserved the right to apply export duties for 
exports of soybeans, rape or colza seeds and sunflo wer seeds, crude oil, light, medium and heavy oils, 
bitumen, natural and coal gases, petroleum gases a nd other gaseous hydrocarbons, raw hides and skins 
of bovine, sheep and lambs, wool and animal hair , ferrous, copper, and aluminum waste and scrap, 
rail, crossing piece, iron/steel, part of railway lo comotives, certain aluminum products (i.e. powders 
and flakes, bars and profiles, foil, tubes, pipes, et c.), listed in the Annex to the Agreement, to other 
parties to the Agreement, with the exception of the CU member states.  The new Agreement would 
create a uniform legal structure based on WTO rules.  The Agreement contained provisions 
stipulating, inter alia , substantial reduction with subsequent elimination of import customs duties and 
restrictions in mutual trade, commitments regula ting the levels and application of export duties, 
application of safeguard measures in  mutual trade, competition and subsidies rules, technical barriers 
to trade, SPS measures, an effective me chanism for dispute settlement, etc.   
717. The representative of Kazakhstan noted that in  order to unify trade regimes with the 
Russian Federation and Belarus, Kazakhstan had sign ed a bilateral Agreement on Free Trade with the 
Republic of Serbia on 7 October 2010 and was planning to sign a Free Trade Agreement with 
Montenegro in 2012.  In accordan ce with the Agreement on Free Trad e with the Republic of Serbia, 
nearly all goods (including agricultural products) originating from Serbia or Kazakhstan would enjoy 
duty free regime when imported to the other country.    
718. She added that Kazakhstan also hoped to concl ude more agreements on trade liberalisation 
along with Belarus and the Russian Federation.  Currently, New Zealand and EFTA member-states 
had started negotiations aimed at concluding FTAs with Kazakhstan and its Customs Union partners. 
719. A Member requested information on Kazakhstan' s participation in the Economic Cooperation 
Organization (ECO) Trade Agreement (ECOTA), and on the plans of the Shanghai Cooperation 
Organization (SCO) to establish a free trade arrangement among its members by 2020.  The representative of Kazakhstan re plied that Kazakhstan had joined the ECO in November 1992, but  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 239 
 
 
  was not a member to the ECO Trade Agreement (ECOTA) and provided an MFN-based trade regime 
to ECO members.  In addition, four out of ECO' s 10 members were beneficiaries of Kazakhstan's GSP 
system.  Kazakhstan had concluded bilateral free trade agreements with the remaining 
four ECO members – Azerbaijan, the Kyrgyz Republic , Tajikistan and Uzbekistan.  She added that, at 
present, no plans existed to conclude a free trade agreement within the SCO.  
720. The representative of Kazakhstan also noted that the MFN regime was granted to all countries 
that concluded bilateral non-preferential trade agre ements with Kazakhstan.   Moreover, Kazakhstan 
applied the MFN regime to all third countries regardl ess of the existence of a bilateral agreement with 
a particular country.  
721. A Member enquired whether Kazakhsta n participated in the Production 
Co-operation Agreement signed by all CIS count ries on 23 December 1993 in Ashkhabad and under 
what terms trade was conducted, and what porti on of Kazakhstan's trade was conducted under this 
agreement, in case Kazakhstan participated in this  Agreement.  The representative of Kazakhstan 
replied that  the Agreement on Common Rules and Mechanisms of Support for Production 
Cooperation Development of Enterprises and Industrial  Sectors of CIS countries had been signed by 
Kazakhstan on 15 April 1994 and had entered into force on 10 May 1995.  The agreement had been 
signed in order to preserve and promote the develo pment of existing and newly created technological 
and cooperative relationships  between enterprises of all forms of ownership, and industrial complexes 
of CIS countries on the basis of their direct production linkages occurring during the period of USSR.  
The Agreement envisaged non-application of import duties, taxes and quantitative restrictions with 
respect to goods, supplied from the CIS cu stoms territories within the cooperation12 and within the 
framework of the customs regimes of processing13 and services rendered14.  The Agreement foresaw 
the conclusion of related inter-governmental, sec toral and inter-minister ial agreements.  Goods 
supplied within contracts concluded under the agreements could receive the aforementioned 
preferences.  However, Kazakhstan had not co ncluded such inter-gover nmental, sectoral and 
inter-ministerial agreements, and therefore had not implemented the Production Co-operation 
Agreement in practice.  
722. [The representative of Kazakhstan confirmed that from the date of accession to the WTO 
Kazakhstan would observe relevant WTO provisions,  including but not limited to Article XXIV of 
the GATT 1994 and Article V of the GATS, in its par ticipation in preferential trade Agreements, and 
                                                      
12 Supplies within the cooperation means supplies of raw materials, components, intermediate product 
and other articles used in technologically dependent productions of final goods.   
13 Supplies within the frameworks of customs regi mes of processing mean s supplies of goods in 
accordance with the customs legislation of the Parties to the Agreement.  WT/ACC/SPEC/KAZ/9/Rev.5 
Page 240  
 
  would ensure that the provisions of the WTO Ag reements for notification, consultation and other 
requirements concerning free trade areas and customs unions were met from the date of accession.  
She confirmed that Kazakhstan w ould, upon accession, submit notifi cations and copies of its Free 
Trade Areas, of the Customs Union and its sub-agreements, and of the SEA and EurAsEC and their sub-agreements to the Committee on Regional Trade Agreements (CRTA) for review]. 
CONCLUSIONS 
[to be completed]  
 
 
                                                                                                                                                                     
14 Services rendered means projects, repair and maintenance services and technological operations.    WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 241 
 
 
  ANNEX 1 
Laws, regulations and other informa tion provided to the Working Party 
Legislation of the Customs Union 
- Customs Code of the Customs Union; 
- Treaty "On Functioning of the Customs Union within the Multilateral Trade System" dated 
19 May 2011; 
- Treaty "On the Creation of the Common Customs Territory and Establishment of the Customs 
Union" dated 6 December 2007; 
- The List of International Treaties which Form Contractual and Legal Base of the 
Customs Union, ratified by the Decision of  EurAsEC Interstate Council No. 14 dated 
27 November 2009;  
- Treaty on Judicial Recourse to the EurAsEC Court of the Economic operators on Disputes 
within the Framework of the CU and Peculiarities of the Judicial Procedure on Them, Approved by the Decision of the Inters tate Council of EurAsEC No. 534 dated 
9 December 2010;  
- Agreement on the Procedure for the Movement of Cash Monetary Funds and (or) Monetary 
Instruments by Individuals Across the Customs Border of the Customs Union dated 5 July 2010; 
- Agreement on the Particularities of Customs Tran sit of Goods Transported by Rail within the 
Customs Territory of the Customs Union dated 21 May 2010; 
- Agreement on the Rules of Licensing in th e Area of Foreign Merchandise Trade dated 
9 July 2009; 
- Agreement on the Introduction and Applicati on of Measures Affecting Foreign Trade in 
Goods on a Common Customs Territory to Third Countries dated 9 June 2009; 
- Agreement on Common Rules for Determining the Country of Origin of Goods dated 
25 January 2008; 
- Agreement on Common Measures for Non-Tariff Regulation with Regard to the 
Third Countries dated 25 January 2008; 
- Agreement on Common System of Customs a nd Tariff Regulation dated 25 January 2008; 
- Agreement on Customs Valuation of Goods Tran sferred through the Customs Border of the 
Customs Union dated 25 January 2008; 
- Agreement on the Principles of Indirect Ta x Collection at Export and Import of Goods, 
Performing Work and Rendering Services in the Customs Union dated 25 January 2008; 
- Agreement on Regime and Implementation of  Tariff Quota dated 12 December 2008; 
- Agreement on Rules of the Origin of Goods, Originating from Developing and 
Least-Developed Countries dated 12 December 2008; 
- CU Agreement on Common Rules of State Support of Agriculture, dated 2010; 
- Protocol "On the Order of Levying of Indirect  Taxes in View of Performance of Works and 
Rendering Services in the Customs Union" dated 11 December 2009; 
- Protocol "On the Procedure for Levying Indirect Taxes and the Mechanism of Control over 
their Payment for Exports and Imports of Goods in a Customs Union" dated 11 December 2009; 
- Protocol "On Amending of the Agreement 'On the Principles of Levying Indirect Taxes on 
Exports and Imports of Goods, Works, Serv ices in the CU'" dated 25 January 2008; 
- Protocol "On Amendments and Additions to th e Agreement on the Determination of Customs 
Value of Goods, Transferring across Customs Border of the Customs Union" dated 
25 January 2008; 
- Protocol "On Conditions and Procedure for Use in Exceptional Cases of the Rates of Import 
Customs Duties other than Common Customs Tariff Rates" dated 12 December 2008; WT/ACC/SPEC/KAZ/9/Rev.5 
Page 242  
 
  - Protocol "On the Procedure of Entry into Force of International Treaties Aimed at 
Establishing the Contractual and Legal Framework of the Customs Union, Accession to them and Withdrawal from them" dated 6 October 2007"; 
- Decision No. 18 "On Common Customs Tariff Regulation of the Customs Union of the 
Republic of Belarus, Republic of Kaza khstan and Russian Federation" dated 
27 November 2009;  
- Decision of the EurAsEC Intergovernmental Council No. 15 Concerning the Issues of the 
Organization of Functioning of the Commission of the Customs Union dated 27 November 2009; 
- Statute of the Court of the Eurasian Economic  Community approved by the Resolution of the 
EurAsEC Interstate Council No. 122 of 27 April 2003; 
- CU Decision No. 130 "On Common Tariff Regula tion of the Customs Union Between the 
Republic of Belarus, the Republic of Kaza khstan and the Russian Federation" dated 
27 November 2009; 
- CU Decision No. 865 "On the List of Goods in Respect of which from 1 January 2012, Tariff 
Rate Quotas as well as Volumes of Tariff Rate Quotas are Established for Imports into the 
Territory of the Customs Union Member Countries" dated 18 November 2011; and 
- Decision of the Customs Union Commission No. 308 on "Regulation on Introduction of 
Changes on Control Measures of Foreign Trad e in the Customs Union Commission (as in 
Force on the Customs Union Co mmission No. 553 dated 2 Marc h 2011)" dated 18 June 2010. 
Economic Policies 
- Law No. 57 "On Currency Regulation and Currency Control" of 13 June 2005; 
- Law No. 237  "On Payments and Mone y Transfers" of 29 June 1998; 
- Law "Concerning Currency Regulations" of 24 December 1996; 
- Law "Concerning Currency Regulation" of  14 April 1993; 
- Resolution of the Board of the National Bank No. 134 "On Approval of Rules of Currency 
Transactions in the Republic of K azakhstan" of 29 October 2005; 
- Edict No. 2155 "Concerning the National Bank" of 30 March 1995; 
- Edict No. 2196 "On the National Bank of Kazakhstan" of 2 August 1995; 
- Edict No. 2227 "Concerning Securities and Stock Exchange" of 21 April 1995; 
- Regulations of the Board of the National Bank "Concerning the Settlements with Cheques" of 
15 November 1994 (Meeting minutes No. 22); 
- Instruction No. 127 "On Settlement, Current  and Budget Accounts Opened in the Bank 
Institutions of the Republic of Kazakhstan" of 23 June 1993 approved by the Board of the 
National Bank on 23 June 1993 (Protocol No. 16); 
- Instructions of the Board of the National Bank No. 188 "Rules for Conducting Currency 
Transactions in the Republic of K azakhstan" of 24 November 1994; 
- Temporary Regulation on Cleari ng (submitted in September 1996); 
- Law No. 266-XIII "Concerning Foreign Investments" of 27 December 1994; 
- Law No. 373 "On Investments" of 8 January 2003; 
- Law of the Republic of Kazakhstan No. 136 C oncerning Pension Support in the Republic of 
Kazakhstan dated 20 June 1997; 
- Law No. 527-IV "On National Security of the Re public of Kazakhstan" dated 6 January 2012; 
- Law No. 178-II "On Development Bank of  Kazakhstan" of 25 April 2001; 
- Resolution No. 1219 "On Approval of the Plan of Activities on Development of Stock Market 
and Increasing Investment Activeness of the Population on Stock Market for the year 2008" 
of 11 December 2007; 
- Resolution No. 483 "On Some Issues of republican State Ownership" of 11 June 2007; 
- Decree of the President No. 1096 "On Strategy for Industrial and Innovation Development of 
the Republic of Kazakhstan for 2003-2015" of 17 May 2003;  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 243 
 
 
  - Decree No. 1815 "On Establishment of the State Export-Import Bank of the Republic of 
Kazakhstan" of 16 July 1994; 
- Edict No. 2717 "Concerning Land" of 22 December 1995;  
- Resolution No. 1587 "On the Schedule of Non-Privatisable State Property" of 
24 October 2000 (amended as of 18 December 2003); 
- Law No. 156-XIII "Concerning Trans port" of 21 September 1994; 
- Law No. 9-III 3RK "On Amendments and Addenda to Legislative Acts of the Republic of 
Kazakhstan on the Activity of Subjects of Natural Monopolies" of 9 December 2004; 
- Law "Concerning Development of Competition and Restriction of Monopoly Activities" of 
11 July 1991; 
- Law No. 272-I "On Natural Monopolies" of 9 July 1998 (also submitted as Law No. 272 
"Concerning Natural Monopolies and Regulated Markets"); 
- Law No. 232-1 "On Unfair Comp etition" of 9 June 1998; 
- Resolution No. 1171 "On Price Regulation for Pr oducts of Business En tities, Recognized as 
Natural Monopolists" of 19 October 1994; 
- Order No. 375-OD of the Acting Chairman of the Agency "On Regulation of Natural 
Monopolies and Protection of Co mpetition" of 8 September 2004; 
- Edict No. 2255 "Concerning Busin ess Partnerships" of 2 May 1995; 
- Law "Concerning the protection of the natural environment" of 18 June 1991; 
- Resolution No. 637 "On Approval of the Provisions on the State Ecological Expertise in 
Kazakhstan" of 25 October 1991; 
- Draft Law "On Joint-Stock Companies" of 4 June 1997; and 
- Draft Law "On Limited Liability Partnerships" of 25 March 1997. 
Sub-surface Use 
- Law No. 291-IV "On Subsoil and Subsoil Use" of 24 June 2010; 
- Law No. 68 "On Production Sharing Agreements in  Offshore Oil Operations" of 8 July 2005; 
- Law No. 2350 "On Oil" of 28 June 1995; 
- Decree No. 2828 (having the force of a La w) "On Subsoil and Subsoil Use" of 
27 January 1996; 
- Resolution No. 969 "On Law of the Re public of Kazakhstan 'On Production 
Sharing Agreements in Offshore Oil Op erations'" of 16 September 2004; and 
- Regulation "On Approval of Rules of Purch asing of Goods, Services and Works for Oil 
Operations" approved by Resolution No. 1034 of 8 December 1992. 
Framework for Making and Enforcing Policies 
- Constitution of the Republic of Kazakhstan of 5 September 1995;  
- Law No. 23-III ZRK "On International Commercia l Arbitration" of 28 December 2004; and 
- Code "Concerning Administrative Violati ons" of 22 March 1984 (as amended on 
1 April 1995). 
Taxation 
- Code of the Republic of Kazakhstan No. 99 Concerning Taxes and Other Obligatory 
Payments to the Budget (the Ta x Code) dated 10 December 2008; 
- Tax Code of 12 June 2001; 
- Tax Code Articles 3 and 4 (s ubmitted in February 1997); 
- Tax Code Section VI. Taxa tion of Subsurface Users (submitted in February 1997); WT/ACC/SPEC/KAZ/9/Rev.5 
Page 244  
 
  - Law No. 11-III ZRK "On Amendments and Addenda  to Legislative Acts of the Republic of 
Kazakhstan on Taxation" of 13 December 2004; 
- Resolution No. 1075 "On Approval of the Li st of Taxpayers who Benefit from VAT 
Exemptions on Import of Goods within the Fr amework of Contract for Subsoil Use on the 
Territory of the Republic of Kazakhstan" of 11 November 2006; 
- Edict No. 2703 "Concerning the Introduction of Am endments to Certain Legislative Acts and 
Edicts" of 21 December 1995; 
- Edict No. 2827 "Concerning the Introduction of  Amendments to Edict "Concerning Taxes 
and Other Compulsory Payments to the Budget"" of 26 January 1996; 
- "Concerning the introduction of addition to Edict 'Concerning Taxes and Other Obligatory 
Payments to the Budget'"; 
- Order of the Customs Committee No. 131 "Concerning the Procedure for Application of 
Value Added Tax and Excise Duties to Goods wh ich Are Imported into the Customs Territory 
of Kazakhstan" of 29 September 1995; 
- Resolution No. 1035 "On Amendments to the Re solution of the Government of the Republic 
of Kazakhstan No. 137 of 28 January 2000  'O n Excise Rates on Excised Goods Produced in 
the Republic of Kazakhstan and Imported to the Customs Territory of the Republic of 
Kazakhstan, Sold on the Territory of the Repub lic of Kazakhstan; and on Gambling Industry'" 
of 15 October 2005; 
- Decree No. 1439 "Concerning the Rates of Excise Duties on Certain Types of excisable goods 
Imported to the Territory of Kazakhstan" of 2 November 1995; 
- Resolution No. 960 "Concerning the Rates of Excise Duties on Imported Excisable Goods 
and the Quotas of Transfer by Natural Persons  through the Customs Boundary of Kazakhstan 
of Excisable Goods which Are not Subject to Excise Duties" of 13 July 1995; 
- Decree No. 1397 "Concerning the Introduction of Amendments and Additions to Resolution 
No. 960 of 13 July 1995" of 30 October 1995; 
- Resolution No. 974 "Concerning the Rates of Excise Duties on Excisable Goods 
Manufactured in Kazakhstan and the Ga mbling Business" of 14 July 1995; 
- Decree No. 1487 "Concerning the Introduction of Am endments and additions to Resolution 
No. 974 of 14 July 1995" of 8 November 1995; 
- Resolution No. 341 "On Introduction of Changes and Amendments to some Decisions of the 
Government" of 25 March 1996; and 
- Resolution No. 608 (Appendix 1) "Excise Taxes for the Excisable Goods Imported to the 
Customs Territory of the Republic of Kazakhstan" of 26 June 1998. 
Customs Regulations 
- Code of the Republic of Kazakhstan No. 296 -IV Concerning the Customs Business in the 
Republic of Kazakhsta n dated 30 June 2010; 
- Customs Code of 5 April 2003; 
- Customs Code (Law No. 2368) as amended by 1 January 2001; 
- Customs Code Articles 115, 116, 1 22-133 (submitted in February 1997); 
-
 Customs Code Chapter 7:  Determination of  Country of Origin of Goods (submitted in 
July 2004); 
- Customs Code Chapter 12 (s ubmitted in February 1997); 
- Customs Code Chapter 23 "Temporary Import of Goods and means of Transport" (submitted 
in May 2006); 
- Customs Code Chapter 31 (On Free Warehouse) (submitted in May 2006); 
- Customs Code Chapter 36 "Conveyance of Goods  by Individual Categories of foreign 
Persons" (submitted in May 2006); 
- Customs Code Chapter 39: Determination of  the Customs Value of Goods (submitted in 
July 2004);  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 245 
 
 
  - Law of the Republic of Kazakhstan No. 221 "On Or der of Review of Requests of Natural and 
Juridical Persons" dated 12 January 2007; 
- Law No. 211 "On Amendments to the Customs Code of the Republic of Kazakhstan" of 
8 January 2007; 
- Law No. 62-III "On Amendments and Addenda to  the Customs Code of the Republic of 
Kazakhstan" of 20 June 2005; 
- Decree No. 810 "Concerning the introduction of amendment to Decree No. 299 of 
12 March 1996" of 28 June 1996; 
- Decree No. 2369 "Concerning the Implementation of Edict Concerning the Customs Business 
in the Republic of Kazakhs tan" of 20 July 1995; 
- Edict No. 2370 "Concerning the Introduction of Amendments to certain legislative acts and 
edicts concerning customs issues" of 20 July 1995; 
- Resolution No. 24 "On Approval of the Rates of Customs Fees Collected by Customs Bodies" 
dated 21 January 2011; 
- Resolution No. 355 "On Approval of the List of Kazakh Commodities Determined in 
accordance with Customs Legislation of the Republic of Kazakhs tan, Produced on the 
Territory, with "Free Warehouse" Regime, and Se lling on other Part of the Customs Territory 
of the Republic of Kazakhstan, Sale Turnover of which is Free from VAT" of 14 April 2005; 
- Resolution No. 202 "On Amendments to Resolution No. 669 of 8 July 2003 'On Adoption of 
Rates of Customs Fees, Charges and Payments Levied by Customs Bodies'" of 24 March 2006; 
- Resolution No. 669 "On Adoption of the Customs Charges, Fees and Payments Levied by the 
Customs Bodies" of 8 July 2003; 
- Resolution No. 1009 "Concerning the Approval of the List of Countries which Are Users of 
the Preference Schedule of Kazakhstan" of 20 July 1995; 
- Resolution No. 1125 "Concerning the Rates of Customs Duties on Imported Goods" of 
15 August 1995; 
- Resolution No. 1479 "On Rates of Cust oms Payments" of 7 November 1995; 
- Resolution No. 891 Annex on "Rates of Custom s Duties on Imported Goods" of 29 June 2001 
- Commodity Nomenclature and Customs Import Tariffs;  
- i) Section 5:  Preliminary Operations, Customs Operations and Procedures Relating to the 
Conveyance of Goods and Means of Transport; 
- ii) Chapter 10:  Conveyance of Goods and Mean s of Transport across the Customs Border of 
the Republic of Kazakhstan; and 
- Draft Customs Code. 
Import/Export Regulations 
- Law No. 45-III LRK "On Amendments and Addenda  to Legislative Acts of the Republic of 
Kazakhstan on Licensing" of 15 April 2005; 
- Law "On Export Control of Armaments, M ilitary Technology and Production of Double 
Application" of 18 June 1996; 
- Law No. 2198 "On State Registration of Juridi cal Persons and Statistical Registration of 
Branches and Representative Offices" of 17 April 1995; 
- Resolution of the Government of the Republic of Kazakhstan No. 269 "On Certain Issues of 
Allocation of Tariff Rate Quotas Volumes for Im portation of Certain Kinds of Meat" dated 
24 March 2011; 
- Resolution of the Government of the Republic of Kazakhstan No. 336 "On Certain Issues of 
Allocation of Tariff Rate Quotas Volumes for Importation of Certain Kinds of Meat among 
Participants of Foreign Trade Ac tivity for 2012" dated 15 March 2012; WT/ACC/SPEC/KAZ/9/Rev.5 
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  - Government Resolution No. 1334 "On Amendments  to the Resolution of the Government of 
the Republic of Kazakhstan No. 100 'On Approva l of Licensing Fee Rates for the Right to 
Perform Certain Types of Activities' of 24 January 2002" of 31 December 2005; 
- Resolution No. 524 "On Approval of the List of Goods Transported Through the Territory of 
the Republic of Kazakhstan with Obligatory Securing of Payment of Customs Duties and 
Taxes" of 4 June 2003; 
- Resolution No. 1324 "On Amendments into the Resolution of the Government of the 
Republic of Kazakhstan No. 166 0 'On Approval of Fee Rates for State Registration of 
Juridical Persons of 19 December 2001'" of 30 December 2005; 
- Resolution No. 298 "On the Procedure for Ex port and Import of Public Goods (Works, 
Services) in Kazakhstan" of 12 March 1996; 
- Resolution No. 342 "List of Goods Allowed a nd not Allowed to the Regime of Temporary 
Import and Export" of 25 March 1996; 
- Resolution No. 1035 "Concerning the Approval of the List of Exchange Commodities" of 
28 July 1995; 
- Resolution No. 304 "On Introduction of Amendm ents and Additions to Resolution No. 1035 
of 28 July 1995" of 13 March 1996; 
- Resolution No. 984 "On Prohibition of Export and Import Barter Operations" of 17 July 1995; 
- Resolution No. 1200 "On Introduction of Changes to Resolution No. 984 "On Prohibition of 
Export and Import Barter Operations"" of 29 August 1995; 
- Edict No. 2200 "Concerning Licensing" of 17 April 1995; 
- Decree No. 1894 "Concerning the Implementation of Decree of the President No. 2201 of 
17 April 1995" of 29 December 1995; 
- Edict No. 2720 "Concerning the Introduction of  Amendments to Certain Edicts" of 
23 December 1995; 
- Decree of the President No. 2198 "On State Registration of Juridical Persons" of 
17 April 1995; 
- List of Goods Subject to Non-Tariff Measures (submitted in August 2004); and 
- Order No. 24-OD of the Chairman of the Ag ency on Regulation of Natural Monopolies, 
Protection of Competition and Support of Small Businesses "On Adoption of the Rules for Introduction and Discontinuation of Decreasing Coefficients for Tariffs on Regulated Rail 
Freight" of 12 December 1999; and 
- Draft Law "On Licensing". 
Trade Remedies 
- Law No. 114-III "On Amendments and Addenda to Legislative Acts of the Republic of 
Kazakhstan on Subsidies, Countervailing and Antidumping Measures" of 9 January 2006; 
- Law No. 337-I "On Safeguard Measures of the Do mestic Market in Importation of Products 
(of 28 December 1998)" as amended by the Law No. 59-III of 16 June 2005; 
- Law "On Antidumping" (submitted in November 1999); 
- Law No. 4414 "On Subsidies and Counter vailing Measures" of 16 July 1999; 
- 
Law No. 337-1 "On Safeguard Measures to Protect the Domestic Market" of 
28 December 1998; 
- Resolution No. 1374 "On Approval of the Ru les for Conducting Examinations, Preceding 
Imposition of Safeguard, Countervailing or An tidumping Measures" of 9 September 2000; 
- Draft Law "On Antidumping"; 
- Draft Law "On Subsidies and Countervailing Measures"; and 
- Draft Law "On Safeguard Measures".   WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 247 
 
 
  Standards, Certification, Technical Regulations 
- Law No. 603-II "On Technical Regulating" of 9 November 2004; 
- Law No. 306 "On Toys Safety" of 21 July 2007; 
- Law No. 302 "On Safety of Chemical Products" of 21 July 2007; 
- Law No. 305 "On Safety of Machinery and Equipment" of 21 July 2007; 
- Law No. 209 "On Introduction of Amendments a nd Addenda to Certain Legislative Acts of 
the Republic of Kazakhstan Concerning the Issues of Technical Regulation" of 
29 December 2006; 
- Law "On Amendments and Addenda to Legisla tive Acts of the Republic of Kazakhstan on 
Separation of Authorities between the Levels  of State Governance and Budget Relations 
(in connection with amendments made in Laws "On Plants Quarantine" and 
"On Veterinary")"; 
- Decree No. 367 "List of Products and Services Subject to Compulsory Certification" of 
20 April 2005; 
- Law No. 433-1 "On Standardisation" of 16 July 1999; 
- Law No. 434-1 "On Certification" of 16 July 1999; 
- Law "On Standardization and Cer tification" of 18 January 1993; 
- Law "Concerning the Protection of Consumer Rights" of 5 June 1991; 
- Resolution No. 718 " On Approval of the Rules of Creation and Operation of the Enquiry 
Point for Technical Barriers to Trade, Sanitary and Phytosanitary Measures" of 11 July 2005; 
- Decree No. 64-p of the Prime Minister "On Implementation Measures of the Law of the 
Republic of Kazakhstan 'On Techni cal Regulating'" of 25 March 2005; 
- Decree No. 225 "Concerning the Committee for Standardization, Metrology and 
Certification" of 21 February 1996; 
- Order No. 136 of the Chairman of the Committee on Technical Regulating and Metrology of 
the Ministry of Industry and Trade "On Approval of the Regulations on Conducting Works with Participation of the State Authorities, Technical Committees on Standardization and the 
Conformity Verification Agencies in the field of Conformity Verification and Accreditation" 
of 13 May 2005; 
- Order No. 135 of the Chairman of the Committee on Technical Regulating and Metrology of 
the Ministry of Industry and Trade "On Appr oval of the Regulations of Registration and 
Implementation of the International, Regional,  National Standards, Classifiers of Technical 
and Economic Information, Regul ations and Recommendations of the Foreign States in the 
Field of Standardization, Conformity Verifica tion and Accreditation Within the Territory of 
the Republic of Kazakhstan" of 13 May 2005; 
- Order No. 119 approved by the Chairman of the Committee on Technical Regulation and 
Metrology of the Ministry of Industry and Trade of 22 April 2005: a. "On Rules of Suspension or Cancellation of the Validity of Issued Certificates of 
Conformity or the Validity of Regist ration of Conformity Declarations"; 
b. "On Rules of Conducting Inspections by  the Accredited Conformity Assessment 
Body"; 
c. "On Rules of Recognition of Foreign Certificates of Conformity, Conformity Marks, 
Testing Reports, and Other Documents in the Field of Conformity Assessment"; 
- Order No. 118 of the Chairman of the Committee on Technical Regulating and Metrology of 
the Ministry of Industry and Trade "On Appr oval of the Regulations of Training and 
Attestation of the Experts-auditors on Sta ndardization, Conformity Verification and 
Accreditation" of 22 April 2005; 
- Order No. 107 of the acting Chairman of the Committee on Technical Regulating and 
Metrology of the Ministry of Industry and Trade "On approval of the Regulations on 
Publication and Providing of Users with the Sta ndards and Normative Instruments in the Field WT/ACC/SPEC/KAZ/9/Rev.5 
Page 248  
 
  of Standardization, Metrology, Certification,  Accreditation, Catalogues and Directories of 
Standards and Information About Them" of 15 April 2005; 
- Order No. 106 of the acting Chairman of the Committee on Technical Regulating and 
Metrology of the Ministry of Industry and Trade "On approval of the Regulations of Elaboration and Approval of Plans and Pr ograms of the State Standardization" of 
15 April 2005; 
- Order No. 98 of the Chairman of the Committee on Technical Regulating and Metrology of 
the Ministry of Industry and Trade "On Appr oval of the Regulations of Elaboration, 
Co-ordination, Registration, Approval, Examination, Alteration, Annulment and Implementation of the State Standards a nd Classifiers of Technical and Economic 
Information" of 4 April 2005; 
- Order No. 99 of the Chairman of the Committee on Technical Regulating and Metrology of 
the Ministry of Industry and Trade "On appr oval of the Regulations of Establishment, 
Operation and Liquidation of the Technical Co mmittees on Standardization" of 4 April 2005; 
- Ordinance No. 94 of the Chairman of the Committee on Technical Regulating and Metrology 
of the Ministry of Industry and Trade "On A pproval of the Form, Regulations of Filling in 
and Submission of Notifications of the Inform ational Centre on Technical Bars in Trade, 
Sanitary and Phytosanitary Measures" of 1 April 2005; 
- Order "Of customs control over production of compulsory certification" of January 1994; 
- Resolution No. 411 "On Stage-by-Stage Introductio n of Compulsory Certification of Products 
(Works, Services) in Kazakhstan" of 20 May 1993; 
- Government Regulation No. 1112 "On Approval of List of Goods (Works, Services) Subject 
to Mandatory Certification for Conformity to Obligatory Requirements of Standards or Other 
Documents for Guarantee of Safety of Life and Health of Citizens, Property of Citizens, and 
Environment" of 15 July 1997 (Excerpt); 
- National Certification System No. ST RK 3. 10-97 "The Order of the Examination of 
Appeals" of 1 July 1999; 
- Statute of the Committee on Technical Regulating and Metrology of the Ministry of Industry 
and Trade approved by Resolution No. 1237 of 26 November 2004;  
- Gosstandart Ordinance No. 156 "State Standa rd of the Republic of Kazakhstan National, 
Certification System; Procedure for Processing of Appeals ST RK 3.10-97" of 1 July 1999; 
- List of organs for certification of simila r products and accredited testing laboratories 
(centres), registered at the State Register of th e State Certification System of the Republic of 
Kazakhstan, 1 January 1998; 
- The List of Products (Works, Services) that are Subject to Mandatory Certification as to the 
Conformity with Requirements of Standards or other Codes that ensure the Safety for Life, 
Health of People, Property of Citizens, and Environment; 
- Draft Law "On Electromagnetic Compatibility"; 
- Draft Law "On Toys Safety"; 
- Draft Law "On Certification"; and 
- Draft Law "On Standardisation". 
SPS Measures 
- Law No. 361 "On Sanitary-Epidemiological Welf are of Population" of 4 December 2002;  
- Law No. 301 "On Safety of Food Products" of  21 July 2007; 
- Law No. 334-1 "On Plant Quarantine" of 11 February 1999 as amended on 
20 December 2004; 
- Law No. 422 -1 "On Legal Protection of Selec tive Breeding Achievements" of 13 July 1999; 
- Law No. 339-II "On Veterinary" of 10 Ju ly 2002 as amended on 20 December 2004; 
- Law No. 430-II "On Health Care System" of 4 June 2003;  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 249 
 
 
  - Law No. 361 "On Sanitary and Epidemiological Well-Being of the Population" of 
4 December 2002; 
- Law No. 331-II "On Plants Protection" of 3 July 2002; 
- Law No. 111-1 "On Protection of the Health of  Citizens in the Republic of Kazakhstan" of 
19 May 1997; 
- Law No. 8-III 3PK "On Amendments and Addenda to the Law of the Republic of Kazakhstan 
'On Environment Protection' on Industrial a nd Consumption Waste" of 1 January 2005; 
- Law No. 160-1 "On Environment Protection" of 15 July 1997; 
- Resolution No. 1891 "On approval of the order of  destruction or further reprocessing products 
in the case of their recognition as not suitable for sale and consumption" of 
29 December 1995; 
- Ordinance No. 166 of the Minister of Agricultu re "On Approval of the Nomenclature of the 
Basic Quarantine Products, subject to Phytosan itary Control under Plants Quarantine" of 
30 May 2002; and 
- Draft Law "On Legal Protection of Selective Breeding Achievements". 
Special Economic Zones 
- Law No. 274 "On Special Economic Areas in the Republic of Kazakhstan" of 6 July 2007; 
- Law No. 2823 "On Special Economic Zones" of 26 January 1996; and 
- Edict No. 2824 "Concerning the Introduction of Am endments to Certain Laws and Edicts" of 
26 January 1996. 
Government Procurement 
- Resolution No. 586 "On Public Procurement of Goods" of 13 May 1996. 
Agriculture 
- Law No. 66 "On State Regulation of Agricu ltural and Industrial Complex and Rural 
Territories Development" of 8 July 2005. 
Intellectual Property Protection 
- Civil Code (Table of Contents); 
- Articles 184, 199 and 200 of the Criminal Code , concerning intellectual property (submitted 
in September 1997); 
- Law "On Copyright and Related Rights" of 10 June 1996; 
- Law "Concerning Trademarks, Service Marks a nd Appellations of Origin of Goods" of 
18 January 1993; 
- Law No.456-1 "On Trademarks, Service Mark s and Appellation of Places of Origin of 
Goods" of 26 July 1999; 
- Law "Concerning the copyright and allied rights" of 10 June 1996; 
- Patent Law No. 1422-XII of 24 June 1992; 
- Patent Law of 16 July 1999; 
- Law No. 217 of the Republic of Kazakhstan "On Legal Protection of Layout Design of 
Integrated Microcircuits"; 
- Resolution No. 508 "On the Establishment of St ate Agency for Copyright and Related Rights" 
of 8 July 1992; WT/ACC/SPEC/KAZ/9/Rev.5 
Page 250  
 
  - Decree No. 622 "Concerning the National Patent Department Attached to the Cabinet of 
Ministers" of 21 July 1992; 
- Decree of the President No. 806 "On Na tional Patent Office" of 23 June 1992; 
- Decree No. 949 "Concerning the Approval of Procedure for Issuing the Protection Documents 
on Inventions, Industrial Samples, Trademarks  and Service marks" of 11 November 1992; 
- Order No. 201 "Rules on Keeping Register of Intellectual Property related Products, and 
Sharing it with Customs Bodies and Applicants" of 13 May 2003; 
- Resolution No. 926 "On Rules of Public Dem onstration of Cine-video Production" of 
5 July 1995; 
- Resolution No. 266 "On Procedure of Payments and Amounts of Duties for Foreign 
Applicants for Legal Actions Connected with Pr otection of Industrial Property Objects within 
the Territory of Kazakhstan" of 6 April 1993; 
- Resolution No. 889 "On the Procedure of Paym ent and Amounts of Duties for Patenting of 
Inventions, Industrial Samples and Utility Mode ls, Registration of Trademarks and Service 
Marks, Registration and Submitting the Right of  Using the Name of the Place of Goods' 
Origin" of 20 October 1992; 
- Resolution of the Cabinet of Ministers No. 896 "On Approval of the Regulation on  
Employee's Inventions, Utility Models and Indus trial Designs Created in the Republic of 
Kazakhstan" of 11 August 1994; 
- Regulation on the National Patent Office under th e Cabinet of Ministers (with amendments in 
accordance with Resolution No. 1369 of the Cabinet of Ministers of 5 December 1994) 
approved by Resolution No. 877 of the Ca binet of Ministers of 16 October 1992; 
- "Rules for Filing and Submission of Application for Registration of a Trademark" No. 226 of 
30 April 1997; 
- Declaration of the Republic of Kazakhstan on th e International Treaties in the Field of the 
Protection of Industrial Property of 5 February 1993; 
- Draft Patent Law (submitted April 1999); and 
- Draft Law  "On Amendments and Additions to  Certain Legal Acts of the Republic of 
Kazakhstan Concerning Intellectual Property issues". 
Services Regulations 
- Law "Concerning Auditing"  of 18 October 1993; 
- Law No. 567 Concerning Communications dated 5 July 2004; 
- Government Resolution No. 1064 "On Approva l of Nomenclature of Telecommunication 
Services and Telecommunication Technologically  Related Services with Governmentally 
Regulated Prices" of 15 October 2004; 
- Edict No. 2329 "Concerning Medical Insurance of Citizens" of 15 June 1995; 
- Edict No. 2330 "On Measures for Implementati on of the Edict 'On Medical Insurance of 
Citizens'" of 15 June 1995; 
- Edict No. 2444 "Concerning Banks a nd Banking Activity" of 31 August 1995; 
- Decree No. 2445 "Concerning the Efforts for the Implementation of Edict 'Concerning Banks 
and Banking Activity'" of 31 August 1995; 
- Edict No. 2475 "Concerning Insurance" of 3 October 1995; 
- Edict No. 2697 "Concerning the Utilization of  Airspace and Activities of Aviation" of 
20 December 1995; 
- Decree No. 1803 "Issues of the State Insuran ce Monitoring" of 19 December 1995; and 
- Resolution No. 478 "On the Approval of the Re gulation on Licensing of Insurance Activities 
on the Territory of Kazakhstan" of 19 April 1996.  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 251 
 
 
  Trade Agreements 
- Decree No. 2461 of the President of the Re public of Kazakhstan "On Ratification of 
the Agreement 'Concerning the Customs Union' between the Government of the Republic of 
Belorussia, the Republic of Kazakhstan and th e Russian Federation" of 15 September 1995; 
- Agreement on the Customs Union between th e Russian Federation, the Republic of 
Belorussia and the Republic of Kazakhstan of 20 January 1995; 
- Agreement between the Government of the Re public of Kazakhstan and the Government of 
the Russian Federation on the Uniform Proce dure for Regulating Foreign Economic Activities 
of 20 January 1995; 
- Resolution of the Intergovernmental Belorussi an - Kazakh - Russian Commission "Terms of 
Formation of the Customs Union" of 22 November 1995; 
- Protocol "On Introduction of Free Trade Regi me Without Exceptions and Restrictions 
Between the Republic of Kazakhstan and the Russian Federation" of 20 January 1995; 
- Protocol between the Government of the Repub lic of Kazakhstan and the Government of the 
Kyrgyz Republic and the Government of Uzbekistan Concerning Discussion of Issues of Participation of the Republic of Kazakhsta n in the Customs Union between Belorussia, 
Kazakhstan and Russia of July 1995; 
- Protocol between the Government of the Repub lic of Belorussia, the Government of the 
Republic of Kazakhstan and th e Government of the Russian Federation Concerning 
Completion of the First Stage of Enforcement of the Treaty on the Customs Union of 22 November 1995; 
- Agreement on Free Trade between the Govern ment of the Kyrgyz Republic and the 
government of the Republic of K azakhstan of 22 June 1995; and 
- Agreement between the Government of the Re public of Kazakhstan and the Government of 
the Republic of Moldova on Free Trade of 26 May 1995. 
Miscellaneous 
- Kazakhstan Economic Trends - First Quarter 1996; 
- Kazakhstan Economic Trends  - February 1996; and 
- Kazakhstan Economic Tren ds - Monthly update. 
 WT/ACC/SPEC/KAZ/9/Rev.5 
Page 252  
 
  ANNEX 2 
List of Priority Activities, on the Level of th e Classifier of Sub-types of Activity, for which 
Investment Preferences Are Granted 
No. Name of section Code Name of type and sub-type of activity 
1 2 3 4 
01 Plant cultivation and 
livestock farming, 
hunting and provision of 
services in these fields 01.11 Growing of cereals crops (except for rice), leguminous plants 
and oil seed  
01.12  Cultivation of rice 
01.13 Cultivation of vegetables and gourds, root crops and tuber 
crops 
01.14 Growing of sugarcane 
01.16 Growing of fibrillose fibre crops 
01.19 Growing of other seasonal culture, except for growing of 
flowers, production of flowers and cultivation of flowers seed 
01.21 Growing of grapes 
01.22 Cultivation of tropical and subtropical fruits 
01.23 Cultivation of citrus fruits 
01.24 Cultivation of large fruits  
01.25 Cultivation of other types of fruit tree  
01.26 Growing of oily fruits 
01.27 Growing of croppers for drinks production  
01.29 Growing of other  perennial  crops 
01.30 Manufacturing of farm production 
01.41 Breeding of lives tock dairy breed   
01.42 Breeding of other breeds of livestock and buffalos  
01.43 Breeding of horses and other hoofed breeds 
01.44 Breeding of camels and camelids 
01.45 Breeding of sheep and goats  
01.46 Breeding of pigs and piglet 
01.47 Poultry breeding 
01.49 Breeding of other types of animals 
01.64 Processing and preparation of seeds for  breeding 
03 Fishery and aquaculture  03.21 Marine aquaculture 
03.22 Fresh water aquaculture  
10 Food production  
10.11 Processing and preservation of meat  
10.12 Processing and preservation of meat of poultry   
10.13 Production of products made by meat and meat of poultry   
10.20 Processing and preservation of fish, shellfish 
10.31 Processing and canning of potatoes 
10.32 Production of fruit and vegetable juices  
10.39 Processing and canning of fruit and vegetables, not included in 
other groups 
10.41 Production of fat and oil 
10.42 Production of margarine and butter 
10.51 Processing of milk and cheese production 
10.52 Ice-cream production 
10.61 Production of flour-and-cereals industry 
10.62 Production of starch and starch products  
10.71 Production of bread; production of fresh confectionery 
products, cakes and pastry  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 253 
 
 
  No. Name of section Code Name of type and sub-type of activity 
10.72 Production of dried bread and cookies; production 
confectionery products, cakes, pastry and biscuits intended for 
long-term storage  
10.73 Production of macaroni foods 
10.81 Production of sugar 
10.83 Manufacture of tea and coffee 
10.84 Manufacture of spices and seasonings 
10.85 Manufacture of prepared food and in-process foods 
10.86 Manufacture of baby food and dietetic foodstuffs 
10.89 Manufacture of other foodstuffs not entered in other groups  
10.91 Manufacture of prepared food stuff for animals that keeping in 
farms 
10.92 Manufacture of ready-made foodstuff for animals 
11.06 Manufacture of malt 
11.07 Manufacture of mineral water and other non-alcoholic 
beverages 
13 Manufacture of textile 
articles 13.10 Spinning, weaving and finishing industry 
13.20 Manufacture textile articles 
13.30 Manufacture ready-made textile articles 
13.91 Manufacture of textile fabric 
13.92 Manufacture ready-made tex tile articles, except for clothes 
13.93 Manufacture of carpets and carpet articles 
13.94 Manufacture of cordage, ropes, binder and nets 
13.95 Manufacture of non-woven textile materials, except for clothes 
13.96 Manufacture of other engi neering and manufacturing textile 
articles 
13.99 Manufacture of other textile ar ticles not entered in other groups 
14 Manufacture of clothes,  14.11 Manufacture of clothes of leather  
14.12 Manufacture of working clothes 
14.13 Manufacture of outerwear  
14.14 Manufacture of underwear  
14.19 Manufacture of other clothes and accessories  
14.20 Manufacture of fur articles  
14.31 Manufacture of knitted hosiery goods  
14.39 Manufacture of other knitted goods 
15 Manufacture of leather, 
articles of leather  15.11 Hardening and currying of leather; dressing and dyeing of fur  
15.12 Manufacture paper bags and ladies bags, harness articles  
15.20 Manufacture of footwear 
16 Manufacture of wood 
and cork articles, other  than furniture; 
manufacture articles 
made from straws and articles for platting    16.10 Manufacture wood-sawing and joiner blade 
16.21 Manufacture of scale wood, plywood, slab and board 
16.22 Manufacture of ready-cut parquet coverage 
16.23 Manufacture of other wood building constructions and 
millwork  
17 Manufacture of pulp, 
paper, cardboard and 
articles of it 17.11 Manufacture of wood pulp and cellulose 
17.12 Manufacture of paper and cardboard 
17.21 Manufacture of corrugated ca rdboard, paper and cardboard tare 
17.22 Manufacture of paper articles of household and sanitary-
hygienic designation 
17.23 Manufacture of writing paper articles 
17.24 Manufacture of wallpaper 
17.29 Manufacture of other articles of paper and cardboard 
19 Manufacture of charred 
cool and products of  oil 
refining 19.10 Manufacture of products of coke oven 
19.20 Manufacture of products of oil refining  WT/ACC/SPEC/KAZ/9/Rev.5 
Page 254  
 
  No. Name of section Code Name of type and sub-type of activity 
20 Chemical industry 
 20.11 Manufacture of industrial gas 
20.12 Manufacture of colours and pigments 
20.13 
 Manufacture of other general inorganic (chemical) matters 
20.14 Manufacture of other general organic (chemical) matters,  
20.15 Manufacture of fertilis ers and nitrogen compounds 
20.16 Manufacture of pl astics in primary forms 
20.17 Manufacture of synthetic caoutchouc in primary forms 
20.20 Manufacture of pesticides  and other agricultural chemical 
products 
20.30 Manufacture of paints, lacquers and analogous coatings, 
typographic paints and mastics 
20.41 Manufacture of soap and washing, cleansing and polishing 
matters 
20.42 Manufacture of perf ume and cosmetic matters 
20.51 Manufacture of explosive materials 
20.52 Manufacture of glues  
20.53 Manufacture of essences 
20.59 Manufacture of other chemical products not included in other 
categories 
20.60 Manufacture of artificial fibres 
21 Manufacture of general 
pharmaceutical products 21.10 Manufacture of genera l pharmaceutical products  
21.20 Manufacture of l pharmaceutical products  
22 Manufacture of rubber 
and plastic articles 22.11 Manufacture of rubber tires and automobile inner tube; 
retreading of rubber tires     
22.19 Manufacture of other rubber articles  
22.21 Manufacture of plastic sheet s, automobile inner tube and 
profile  
22.22 Manufacture of plastic packages for goods 
22.23 Manufacture of constructional plastic articles 
22.29 Manufacture of other plastic articles  
23 Manufacture of other 
non-metal mineral 
products 23.11 Manufacture of plate glasses  
23.12 Forming and handling of plate glasses 
23.13 Manufacture of hollow glass articles  
23.14 Manufacture of glass fibre  
23.19 Manufacture and processing of other glass articles  
23.20 Manufacture of refractory products 
23.31 Manufacture of bu ilding articles of clay 
23.32 Manufacture of bricks, tiles an d other building articles of burnt 
clay 
23.41 Manufacture of household and decorative ceramic articles  
23.42 Manufacture of ceramic sanitary-technical articles  
23.43 Manufacture of ceramic el ectric insulators and insulating 
accessories 
23.44 Manufacture of other technical ceramic articles 
23.51 Manufacture of cem ent including clinker 
23.52 Manufacture of gypsum articles for use in construction 
23.61 Manufacture of construction articles of concrete 
23.62 Manufacture of gypsum articles for construction purposes 
23.63 Manufacture of concrete ready for use  
23.64 Manufacture of dry concrete mixtures 
23.65 Manufacture of articles of asbestos cement and fibrous cement 
23.69 Manufacture of other  concrete articles construction gypsum 
and cement 
23.70 Cutting, treatment and finishing of decoration of  stone  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 255 
 
 
  No. Name of section Code Name of type and sub-type of activity 
23.91 Manufacture of abrasive articles  
23.99 Manufacture of other non-metal mineral products not entered 
in other groups 
24 Manufacture of 
ready-made metal 
articles 24.10 Manufacture of iron, steel and ferrous alloys  
24.20 Manufacture of tubes, pipeline, section material, fittings made 
by steel 
24.31 Manufacture of cold drawing 
24.32 Cold rolling of ribbons and ridges 
24.33 Cold moulding and folding 
24.34 Manufacture of wires made by cold extension  
24.41 Production of precious metals  
24.42 Manufacture of aluminium  
24.43 Manufacture of lead, zinc and tin 
24.44 Manufacture of copper 
24.45 Manufacture of other ferrous metals 
24.46 Nuclear-fuel reprocessing 
24.51 Casting of pig-iron  
24.52 Casting of steel 
24.53 Casting of light metals 
24.54 Casting of other non-ferrous metals 
25 Manufacture of  
ready-made metal 
articles, except for machinery and 
equipment 25.11 Manufacture of cisterns, basin and containers 
25.12 Manufacture of metallic doors and windows 
25.21 Manufacture of radiators and boilers for central heating 
25.29 Manufacture of metallic cisterns, basin and containers 
25.30 Manufacture of steam boilers 
25.40 Manufacture of weapons and ammunition 
24.50 Hammering, pressing, stamping and shaping of metal sheet 
made by rolling manner  
25.61 Metal working  and applying coat on metals 
25.62 Automatic development; processing and covering of metals  
25.71 Manufacture of other metallic articles 
25.72 Manufacture of key locks, loop and hinges 
25.73 Manufacture of instruments 
25.91 Manufacture of other metallic drums and similar container 
25.92 Manufacture of packing materials of light metals  
25.93  Manufacture of articles of wire 
25.94 Manufacture of fastening articles 
25.99 Manufacture of other ready-made metal articles not included to 
this category 
26 Manufacture of 
computers, electronic 
and optical products 26.11 Manufacture of electronic details 
26.12 Manufacture of electronic details 
26.20 Manufacture of computers and off-line equipment  
26.30 Manufacture of communication equipment 
26.40 Manufacture electric appliances for users 
26.51 Manufacture of instruments and equipments for measuring, 
testing and navigation 
26.60 Manufacture of illuminating, electro-medical and 
electrotherapy equipment 
26.70 Manufacture of optical  and photographic equipment 
26.80 Manufacture of magnetic a nd optical transmission facility 
27 Manufacture of electric 
equipment 27.11 Manufacture of electric moto rs, generators and transformers 
27.12 Manufacture of electric distributing and controlling equipment 
27.20 Manufacture of radiators and accumulators 
27.31 Manufacture of fibre-optic cable 
27.32 Manufacture of other type s of electric line and cable  WT/ACC/SPEC/KAZ/9/Rev.5 
Page 256  
 
  No. Name of section Code Name of type and sub-type of activity 
27.33 Manufacture of electric appliances 
27.40 Manufacture of el ectric lighting equipment 
27.51 Manufacture of no el ectric household appliances  
27.52 Manufacture of other electric equipment  
27.90 Manufacture of other electric equipment  
28 Manufacture of 
machines and equipments, not 
included to other 
categories 28.11 Manufacture of engines and turbines, except for aviation, 
machinery and  motorcycle engines 
28.12 Manufacture of hydraulic equipment 
28.13 Manufacture of other pumps, compressors, thimbles and valves 
28.14 Manufacture of other valves and vents 
28.15 Manufacture of bearings, gears, elements of tooth gear and 
gear-drive 
28.21 Manufacture of slabs, stoves and kiln burner 
28.22 Manufacture of elevating and shipping equipments 
28.23 Manufacture of office equipmen t, office appliances (except for 
computers and peripheral equipments) 
28.24 Manufacture of manual electric tools 
28.25 Manufacture of industrial cooling and ventilating equipments 
28.29 Manufacture of other machines and general-purpose 
equipments, not included to other categories 
28.30 Manufacture of agricultura l and forestry-based machines 
28.41 Manufacture of meta l fabrication machinery  
28.49 Manufacture of other metal-working machine 
28.91 Manufacture of machinery and equipment for metallurgy 
28.92 Manufacture of machinery for mining industry, underground 
operations and construction  
28.93 Manufacture of facilities fo r production, processing of 
foodstuff, beverages and tobacco 
28.94 Manufacture of facilities for textile, needle, fur and leather 
articles 
28.95 Manufacture of machines for paper and paperboard 
28.96 Manufacture of equipments for processing rubber, plastics and 
other polymeric materials 
28.99 Manufacture of  other mach ines and equipments of special 
purposes, not included to other categories 
29 Manufacture of cars, 
trailers and semi-trailers 29.10 Manufacture of transportations 
29.20 Manufacture of bodies for transportations, trailers and 
semi-trailers 
29.31 Manufacture of electric and electronic equipments for 
transportations 
29.32 Manufacture of parts and materials for transportations and their 
engines  
30 Manufacture of other 
transportations 30.11 Building of ships and floating structures 
30.12 Building of pleasure and sporting boats 
30.20 Manufacture of railway locomotives and rolling stocks 
30.30 Manufacture of air and space and etc. equipments 
30.40 Manufacture of milita ry transportation facilities 
30.91 Manufacture of motorcycles 
30.92 Manufacture of bicycle and invalid's wheel chair/armchairs 
31 Manufacture of 
furniture 31.01 Manufacture of offi ce and studio furniture 
31.02 Manufacture of kitchen furniture 
31.03 Manufacture of mattress 
31.09 Manufacture of other furniture  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 257 
 
 
  No. Name of section Code Name of type and sub-type of activity 
32 Manufacture of other 
ready-made articles 32.50 Manufacture of medical a nd dental facilities and articles 
33 Mending and 
assembling of machinery and 
equipment 33.11 Mending ready-made metallic materials 
33.12 Mending of machinery and equipment 
33.13 Mending of electronic and optical equipment 
33.14 Mending of electric equipment 
33.15 Mending, servicing of vessels and ships 
33.16 Mending, servicing of aerial vehicles and spacecrafts  
33.17 Mending, servicing of other types of transportation facilities 
33.19 Mending of other types of transportation facilities 
33.20 Assembling of industrial engineering and equipments 
35 
 Electricity and gas 
supply, air-conditioning 
 35.11 Production electrical energy 
35.12 Supply of electrical energy 
35.13 Distribution of  electrical energy 
35.14 Sales of electrical  energy to consumer 
35.21 Production of gaseous fuel 
35.22 Distribution of gaseous fuel via pipelines 
35.23 Sales of gaseous fuel via pipelines 
35.30 System for delivering pair and conditioned air 
36 Collection, processing 
and distribution of water 36.00 Collection, processing and distribution of water 
38 Collection, processing, 
elimination and 
recycling of wastes 38.12 Collection of hazardous wastes 
38.21 Processing and elimination of non-hazardous waste 
38.32 Recycling of sorted materials 
42 
 Civil engineering 
 42.11 Construction of roads and highway 
42.12 Construction of railways and metro 
42.13 Construction of bridges and tunnels 
42.21 Construction of distributive engineering project 
42.22 Construction of distributive engineering project for 
electric-light and telecommunication services 
42.91 Construction of water facilities 
42.99 Construction of other civil engineering projects, not entered in 
other groups 
49 Land transport and 
transportation by 
pipelines 49.10 Railway transport for passengers 
49.20 Railway transport for cargo-carrying 
49.31 Urban and suburban ground passengers transport 
49.39 Other ground transport for passengers, not entered in other 
categories 
49.41 Freight traffic by highway transportation 
49.50 Transportation by pipelines 
50 Water transport  50.10 Marine and riverside passenger's transport 
50.20 Marine and riverside cargo's transport 
50.30 River transport for passengers 
50.40 River transport for cargo  
51 
 Air transport  51.10 Air passenger transport 
51.21 Air cargo transport 
51.22 Transport of space system 
52 Warehousing and 
auxiliary and additional 
transport activity  
 52.21 Services in the area of land transport 
52.22 Services rendered in a water transport 
52.23 Services rendered in air transport 
52.24 Handling services  
55 Rendering of services 
by hotels 55.10 Rendering of services by hotels 
55.10 Rendering of services by hotels 
55.30 Tourist camps, parks and entertainments WT/ACC/SPEC/KAZ/9/Rev.5 
Page 258  
 
  No. Name of section Code Name of type and sub-type of activity 
61 
 Telecommunication 61.20 Wireless communications 
61.30 Activities in the sphere of satellite telecommunications 
68 Real estate operations 68.20 Renting and using of personal or rental real estate 
85 
 Education 
 85.10 Preschool education 
85.20 Primary education  
(first level) 
85.31 Fundamental and general secondary level education  
85.32 Technical and professional secondary level education 
85.41 After secondary-level education 
85.42 Higher education 
86 Activity in the field of 
health care 86.10 Activity of medical institutions 
93 Activity for 
organization of leisure 
and entertainment, culture and sport 93.11 Activity of sporting institutions 
93.29 Other types of activities for organization of leisure and 
entertainment 
Source:  Government Resolution No. 436 of 8 May 2003 as amended by Government Resolution No. 809 of 
6 August 2010  
  
   
   WT/ACC/SPEC/KAZ/9/Rev.5
 Page 259ANNEX 3(a) 
Progress in Privatization of State Property within 1991-2011  
 (in units)  
Year 1991-1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 
Number of 
privatized entities 
of State ownership 4,771 154 2,646 3,630 4,442 7,004 3,240 2,624 1,859 2,205 1,823 2, 106 2,094 1,239 654 945 846 1,241 651 658 
Privatized State 
shares in JSC and 
LLP - - - 385 889 1,315 513 162 93 146 67 65 58 16 1 - - 3 3 1 
Privatized 
individual projects - 1 1 6 27 48 11 - - - - - - - - - - - - - 
Privatized property 
complexes, 
immovable 
property objects, 
incomplete 
construction, 
transportation and 
other objects 4,771 153 2,645 3,239 3,526 5,641 2,716 2,462 1,766 2,059 1,756 2, 041 2,036 1,223 653 945 846 1,238 648 657 
Source:  Adapted from the data provided by State Property and Privatization Committee, Ministry of Finance. WT/ACC/SPEC/KAZ/9/Rev.5 
Page 260  
 
  ANNEX 3(b) 
Progress in Privatization of State Property within 2000-2011
 
 
 (in units)  
Area of activity 2000-2011 
1. Privatized State shares in JSC and LLP, total  453 
Including:  
- Industry 136 
- Construction 26 
- Agriculture 50 
- Transportation and communication 53 
- Trade in and repair of household goods 27 
- Finance 7 
- Health care 26 
- Education 15 
- Other objects 113 
2. Privatized property complexes, immovable property objects, 
incomplete construction, transportation and other objects  15,868 
Total 16,321 
Source: Adapted from the data provided by State Property and Privatization Committee, Ministry of Finance.  
 
ANNEX 3(c) 
The Number of State Enterprises by Spheres of Economic Activity in 2009-2011  
  State enterprises 
01.01.2009 01.01.2010 01.01.2011 
  RSEs* CSEs† RSEs CSEs RSEs CSEs 
Non-production sector 243 3,867 270 4,596 281 4,851 
Industry and construction 17 50 11 61 5 61 
Agriculture 13 70 13 53 13 70 
Transport and communications 7 23 7 26 7 17 
Other 14 223 23 203 23 10 
Total 294 4,090 324 4,799 329 5,009 
Source: Adapted from the data provided by State Property and Privatization Committee, Ministry of Finance.  
 *  RSEs – Republican State Enterprises, property of which is in republican ownership. 
 † CSEs – Communal State Enterprises, property of which is in municipal ownership. 
  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 261 
 
 
  ANNEX 3(d)  
The Number of Joint-stock Companies with Stat e Participation by Types of Economic Activity 
in 2008-2011  
 Joint-Stock Companies with State Participation (number) 
01.01.2008 01.01.2009 01.01.2010 01.01.2011 
Non-production sector 43 38 33 39 
Industry and construction 6 7 5 4 
Agriculture 8 8 8 7 
Transport and Communications 5 5 5 6 
Forestry 1 1 1 1 
Other 68 70 65 61 
Total 131 129 117 118 
Source: Adapted from the data provided by State Property and Privatization Committee under Ministry of 
Finance. 
 
ANNEX 3(e) 
The Allotment of State Share Ho lding in Joint-Stock Companies  
 
Share of State participation Number of Joint-Stock Companies 
01.01.2008 01.01.2009 01.01.2010 01.01.2011 
100% 94 94 78 88 
50% to 100% 17 14 18 10 
25% to 50% 13 14 15 11 
less than 25% 7 7 6 9 
Total 131 129 117 118 
Source: Adapted from the data provided by State Property and Privatization Committee under Ministry of 
Finance. 
 
  
ANNEX 3(f) 
Share of State Property in Gross Value Added in Specific Areas in 2005-2010  
 
 Share of State Property in Gross Value Added, by Sectors of Economy (%) 
2005 2006 2007 2008 2009 2010 
Total 8.7 8.2 8.4 7.5 8.9 9.3 
Agriculture, forestry and fishery 7.3 6.8 7.1 6.7 5.9 6.1 
Industry 0.8 0.7 0.7 0.5 0.7 N/A‡ 
Construction  0.9 0.8 0.8 1.0 1.3 1.9 
Trade 0.1 0.0 0.1 0.1 0.1 0.1 
Transport and Communications  3.4 5.0 3.9 3.4 4.0 N/A 
Source: Adapted from the data provided by the Agency of Statistics and the Ministry of Finance.  
‡ N/A – data is not available due to the change in a format of the reports submitted to the Agency of Statistics.  
  
  WT/ACC/SPEC/KAZ/9/Rev.5 
Page 262 ANNEX 4 
List of Services Provided by Natural Monopolies 
No. Types of activities referred to the sphe re of natural monopoly in accordance 
with the Law of the Republic of Kaza khstan (hereinafter RK) "On Natural 
Monopolies and Regulated Markets" Regulated types of services 
1. Transportation of oil and/or oil products by main pipelines 
  1) operating of centralized routing;  
 2) Transportation of oil via main pipeline system;  
 3) Unloading of oil from railway tanks;  
 4) Loading of oil into railway tanks;  
 5) Loading of oil into tankers;  
 6) Unloading of oil from vehicle tankers;   7) Loading of oil into vehicle tankers;  
 8) Storage of oil;  
 9) Trans-shipment (conveyance) of oil; and  10)  Mixture of oil. 
2. Storage and transportation of gas and/or gas condensate by main and/or 
distribution pipelines, operating of gas distribution facilities and connected 
gas distribution pipelines   - Transportation of natural gas by main pipelines; 
- Transportation of natural gas by distribution pipelines for consumers of  the Republic 
of Kazakhstan; 
- Transportation of liquefied hydrocarbon gas via gas pipelines from group reservoirs 
to consumers; and 
- Storage of natural gas. 
3. Delivery and/or distribution of electric power  Delivery and/or distribution of electric power. 
4. Production, delivery, distribution and/or supply of heating energy  
 - Production of heating energy; 
- Delivery and/or distribution of heating energy; - Supply of heating energy; 
- Production, delivery and distribution of heating energy; and 
- Production, delivery, distribution and/or supply of heating energy.  
5.  
6. Technical dispatching of delivery in to the network and consumption of 
electric power  
Balancing of production and consumption of electric power. Technical dispatching of delivery into the network and consumption of electric power. 
 
Balancing of production and consumption of electric power.   
   WT/ACC/SPEC/KAZ/9/Rev.5
 Page 263No. Types of activities referred to the sphe re of natural monopoly in accordance 
with the Law of the Republic of Kaza khstan (hereinafter RK) "On Natural 
Monopolies and Regulated Markets" Regulated types of services 
7. 
 
  
8. Services of main railway network 
 
  
Services of railways equipped with railway transportation facilities in 
accordance with concession agreements  - Use of main railway network,  
- Management of passage of rolling equipment by main railway network,  
- Use of main railway network and management of passage of rolling equipment by 
main railway network; and 
- Use of railways equipped with railway transportation facilities in accordance with 
concession agreements.   
9. Approaching railway services   - Approaching railway services for rolling equipment provided there was no 
competing approaching railway, 
- Approaching railway services for manoeuvring operations, loading and unloading, 
other technological operations of transpor tation process as well as for lay-over of 
rolling equipment not provided in technological operations of transportation process 
when there was no competing approaching railway. 
10. Aero-navigation services 
 - Aero-navigation services w ithin airspace of the Repub lic of Kazakhstan except for 
aero-navigation services of airlin es operating international flights, 
- Aero-navigation services in the area of aerodrome, except for aero-navigation 
services except for aero-navigation services of airlines operating international flights, 
11. 
12. Maritime port services 
Airport services  - Loading and unloading conducted by facilities of maritime ports; 
- Vessel calls for loading and others purposes. - Services in take-off and landing except fo r servicing of transits with non-commercial 
technical landing; 
- Services in providing aviation  safety  except for servicing of transits with 
non-commercial t echnical landing; 
- Providing parking space for aircraft (i) for passenger planes for longer than 3 hours 
after landing and (ii) for ca rgo certified aircrafts having cargo (mail) subject to 
unloading in the airport of landing - for longer than 6 hours; 
- Providing parking space for airc raft in the base airports; and 
- Providing of workbench (area) to passenger registration.  
  WT/ACC/SPEC/KAZ/9/Rev.5 
Page 264 No. Types of activities referred to the sphe re of natural monopoly in accordance 
with the Law of the Republic of Kaza khstan (hereinafter RK) "On Natural 
Monopolies and Regulated Markets" Regulated types of services 
13. Telecommunication services under conditions of absence of  competing 
operators for the reason of technological infeasibility or commercial 
inexpediency   (1) Connection to public landline network: 
- network of local telecommunication operators; 
- facilities (access points) of IP-operators (Internet Tele phony) at the international 
level.  
 
(2) Leap by connecting telecommunication operator of: - local telephone traffic from the ne tworks of operators being connected; 
- telephone traffic from/to facilities ( access points) of IP-operators (Internet 
Telephony) being connected.   
14. Leasing or use of cable channels and other basic facilities technologically 
related to connecting telecommunication networks with telecommunications 
of common use:  Granting use of telephone channels (underground conduits). 
15. Water management and sewerage system services  
 Water management sewerage system services:  
- Regulation of surface-water flow  by water control structures; 
- Supply of water by main networks; 
- Supply of water by distribution networks; 
- Supply of water by channels.  
Sewerage system services: 
- Drainage of sewage water; 
- Cleaning of sewage water. 
16. Public mail services  
  - Mailing of ordinary letters; 
- Mailing of post cards; - Mailing of postal wrappers. 
Source:  Government Resolution No. 155 of 14 March 2006. 
  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 265 
 
 
  ANNEX 5(a)  
Requirements, Terms and Fees Applied for Registrati on of Various Legal Forms of Juridical Persons 
Legal forms List of documents to submit for State 
registration State registration 
terms Registration 
fee amount in 
2012 
Limited Liability Partnership is 
a partnership founded by one or several individuals, registered 
capital of which is separated 
into shares in the amounts determined by the founding 
documents.  The participants of 
LLP take none of the company's liabilities and share its risks only 
within the limits of the 
contributions made, except for the cases provided by the 
legislation.  1. Application for registration; 
2. Founding charter if an LLP does 
not operate on the basis of the 
Model Charter; 
3. A document confirming the 
company's location;  
4. Receipt or a copy of remittance 
order on payment of the registration fee.  7 working days. 
For small 
businesses:   
1 working day. 10,517 tenge 
For small 
businesses:  
3,236 tenge  
Joint Stock Company - juridical 
person, issuing shares with the purpose to attract funding for 
performance of their activity.  1. Application for registration; 
2. Founding charter if a JSC does 
not operate on the basis of the 
Model Charter; 
3. Protocol of the meeting of 
founders; 
4. A document confirming the 
company's location; 
5. Receipt or a copy of remittance 
order on payment of the 
registration fee. 7 working days 10,517 tenge  
 
Production Cooperative – a 
voluntary association of individuals on the basis of a membership for joint 
entrepreneurial activity, based 
on their personal working participation and unification of 
the participants' contributions.  1. Application for registration; 
2. Founding Charter if a PC does not 
operate on the basis of the Model Charter; 
3. Memorandum of association 
(optional for founders); 
4. A document confirming the 
company location (except for 
small businesses); 
5. Receipt or a copy of remittance 
order on payment of the 
registration fee. 7 working days 
For small 
businesses: 
1 working day 10,517 tenge  
For small 
businesses: 
3,236 tenge  
 WT/ACC/SPEC/KAZ/9/Rev.5 
Page 266  
 
  ANNEX 5(b) 
Calculation Methodology for Import/Export Licensing Fees and  
for Registration of Juridical Persons 
1. General Provisions  Rates of fees for licensing of goods expor tation and importation and for registration of 
juridical persons are calculated in accordance with Article VIII of the GATT 1994.  The fee rates shall 
be fixed and their amounts shall equal to the am ount of actual costs incurred by the governmental 
bodies during registering the juridical person and issui ng the licence.  The fee rates shall be quoted in 
the national currency. 
2. Main Costs to be Included into Rates Calculation 
1. For licensing of export/import of goods a nd State registration of juridical persons:  
 - utilities cost;  
 - communication services cost;  - transport services cost;  - electric power cost; 
 - heating cost; 
 - maintenance, servicing and repair of bui ldings, premises, equipment and other capital 
assets; 
 - rent of offices;  - other services and works directly related to the process of rendering services;  - purchase of other goods directly rela ted to the process of rendering services; 
 - other current costs (data traffic, seasons, and international standards) the process of 
rendering services. 
2. For issuing duplicates and re-registering of export and import of goods and the duplicate for 
of the certificate on State registration (re-regist ration) of juridical persons, and branches and 
representatives thereof: 
 - rent of offices; 
 - electric power cost;  - purchase of other goods directly rela ted to the process of rendering services. 
3. For State (statistical) re-registration and ceasing of the activity of juridical persons and 
branches and representatives thereof: 
 - utilities cost; 
 - communication services cost; 
 - transport services cost;  - electric power cost;  - heating cost;  - maintenance, servicing and repair of bui ldings, premises, equipment and other capital 
assets; 
 - rent of offices;  - other services and works directly related to the process of rendering services;  - purchase of other goods directly rela ted to the process of rendering services; 
 - other current costs (data traffic, seasons, and international standards) the process of 
rendering services.  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 267 
 
 
  3. Fee Rates Calculation Algorithm 
 All actually incurred (or due) expenses under pa ragraph 2 herein shall be calculated per one 
State employee.  The amount of these expenses sh all be the basis for the fee rates calculation. 
Depending on the inflation the fee rates may be adjusted. 
4. Conclusion 
 Governmental bodies use the methodology to calculate the fee rates for the licensing of goods 
exportation and importation and for the State registrati on of juridical persons within their authority. 
Source: Order No. 105 of the Ministry of Economy and Budget Planning of 27 August 2005.  
  WT/ACC/SPEC/KAZ/9/Rev.5 
Page 268 ANNEX 5(c) 
List of Activities and Sub-activities Subject to Activity Licensing 
No. Licensable types and sub-types of activities Legal acts in accordance with which this type is 
subject to licensing Licensable sub-types of activities 
1 2 3 4 
Agency for Regulation of Natural Mono polies of the Republic of Kazakhstan 
 Transmission and (or) distri bution of electric and (or) 
heat energy   - Law of the Republic of Kazakhstan (LRK) 
"On Licensing", Art. 12 sub-paragraph (s.p.) 1 
- LRK "On Electric Power Industry" Art. 7-1 1. Transmission and (or) dist ribution of el ectric energy 
to consumers;  
2. Transmission and (or) distribution of heat energy for 
heating residential areas and industrial facilities. 
 Engineering (technological ) and (or) operation of 
mining (exploration, extraction of natural resources), petrochemical, chemical production, engineering 
(technological) oil and gas processing productions; 
operation of objects for storage of gas, oil and oil products, main gas pipelines, oil pipelines, oil product 
pipelines - LRK "On Licensing", Art. 12 s.p.2 
- LRK "On Oil"  Operation of main gas, oil, and gas and oil pipelines,  
 
 Purchase of electric energy for the purpose of energy 
saving  - LRK "On Licensing", Art. 12 s.p.5 
- LRK "On Electric Power Industry" Art. 7-1  
 Passengers transportation  - LRK "On Li censing" Art.16 s.p.1 Transportation of passengers by railway transport; 
Ministry of Justice of the Republic of Kazakhstan 
  
Forensic expert activity - LRK "On Licensing" Article (Art.) 30 
- LRK "On Forensic Expertise" Art.17 
- LRK "On Institutions of Justice" Art.17  
 Advocacy -  LRK "On Lice nsing" Art.27 (s.p.) 1 
-  LRK "On Advocates Activity" Art.9 
-  LRK "On Institutions of Justice " Art.19  
 Notariat 
 -  LRK "On Licensing" Art. 27 s.p. 2 
-  LRK "On Notary  Activity" Art. 8 -  LRK "On Institutions of Justice" Art. 19  
 Activity of private legal executives -  LRK "On Licensing" Art. 27 s.p. 10 
-  LRK "On Institutions of Justice" Art. 21-1 
 Property assessment activity (except for objects of 
intellectual property, intangible assets value) - LRK "On Licensing" Art. 27 s.p.3 
- LRK "On Assessment Activity" Art. 20 - LRK "On Institutions of Justice" Art. 19   
   WT/ACC/SPEC/KAZ/9/Rev.5
 Page 269No. Licensable types and sub-types of activities Legal acts in accordance with which this type is 
subject to licensing Licensable sub-types of activities 
1 2 3 4 
 Assessment of intellectual property and intangible 
assets value - LRK "On Licensing" Art. 27 s.p.4 
- LRK "On Assessment Activity" Art. 20 
- LRK "On Institutions of Justice" Art. 19   
Ministry of Internal Affairs of the Republic of Kazakhstan 
 Development, manufacture, repair, trade, collecting, 
exhibit of civil and official fire-arms and their cartridge 
shells - LRK "On Licensing" Art. 20 s.p.5 
- LRK "On the State Control Over Circulation 
of Certain Types of Arms" Art. 10 1. Development of civil and official fire-arms and their 
cartridge shells; 
2. Manufacture of civil and official fire-arms and their 
cartridge shells; 
3. Repair of civil and official fire-arms and their 
cartridge shells; 
4. Trade of civil and official  fire-arms and their cartridge 
shells; 
5. Collecting civil and offi cial fire-arms and their 
cartridge shells; 
6. Exhibit of civil and official fire-arms and their 
cartridge shells. 
 Acquisition of  civil and official fire-arms and their 
cartridge shells - LRK "On Licensing" Art. 20 s.p.5-1 
- LRK "On the State Control Over Circulation 
of Certain Types of Arms" Art. 10  
 Security activity carried out by juridical persons - LRK "On Licensing"" Art. 27 s.p.8 
- LRK "On Security Activity" Art. 5  
 Activity related to circulation of drugs (narcotics), 
psychoactive substances, precursors - LRK "On Licensing" Art. 17 1. Development, production, processing, transportation, 
carriage, acquisition, storage, distribution, sale, use, 
elimination of drugs (narcotics), psychotropic 
substances, precursors; 
2. Cultivation, harvest, storage of plants and herbage, 
containing drugs and psychotropic substances; 
 Elaboration, production, trade, use of civil pyrotechnic 
materials and articles made thereof - LRK "On Licensing" Art. 20 s.p.6 
 1. Elaboration of civil pyrotechnic materials and articles 
made thereof; 
2. Production of civil pyrotechnic materials and articles 
made thereof; 
3. Trade of  civil pyrotechni c materials and articles made 
thereof; 
4. Use of civil pyrotechnic materials and articles made 
thereof.    
  WT/ACC/SPEC/KAZ/9/Rev.5 
Page 270 No. Licensable types and sub-types of activities Legal acts in accordance with which this type is 
subject to licensing Licensable sub-types of activities 
1 2 3 4 
 Acquisition of civil pyrotechnic materials and articles 
made thereof - LRK "On Licensing" Art. 20 s.p.7 
  
Ministry of Environmental Protecti on of the Republic of Kazakhstan 
 Performance of works and delivery of services in the 
field of environment protection  - LRK "On Licensing" Art 27 s.p.6 
- Environmental Code of the Republic of 
Kazakhstan Art.21 1. Environmental design, regulatory actions for the first 
category of commercial and other activity; 
2. works in the field of ecol ogical expertise for the first 
category of commercial and other activity; 
3. Environmental auditing  for the first category of 
commercial and other activity. 
Ministry of Finance of the Republic of Kazakhstan 
 Auditing  - LRK "On Licensing" Art. 27 s.p.5 
- LRK "On Auditing Activity" Art. 16  
 Production of ethyl spirit - LRK "On Licensing" Art. 36 s.p.1 
- LRK "On the State Regulation of Production 
and Circulation of Ethyl Spirit and Alcohol 
Products" Art. 15  
 Production of alcohol products - LRK "On Licensing" Art. 36 s.p.2 
- LRK "On the State Regulation of Production 
and Circulation of Ethyl Spirit and Alcohol 
Products" Art. 15 1. Production of vodka and special vodka; 
2. Production of liqueurs and spirits; 
3. Production of wine materials; 
4. Production of wine; 5. Production of cognac; 
6. Production of brandy; 
7. Production of beer. 
 Storage, wholesale and (o r) retail sale of alcohol 
products, except for storage, wholesale and (or) retail 
sale of alcohol products in the territory of production 
facilities   - LRK "On Licensing" Art. 36 s.p.3 
  
 Production of tobacco goods - LRK "On Licensing" Art. 36 s.p.5  
- LRK "On State Regulation of Production 
and Circulation of Tobacco Products" Art. 9  
Ministry of Agriculture of the Republic of Kazakhstan 
 Harvesting wood in the Stat e forest resources, carried 
out by forest husbandry entities (forest user)  - LRK "On Licensing" Art. 25 s.p.1 
- Forest Code of the Republic of Kazakhstan 
Art. 89   
   WT/ACC/SPEC/KAZ/9/Rev.5
 Page 271No. Licensable types and sub-types of activities Legal acts in accordance with which this type is 
subject to licensing Licensable sub-types of activities 
1 2 3 4 
Ministry of Industry and New Technologies of the Republic of Kazakhstan  
 Engineering (technological ) and (or) operation of 
mining (exploration, extraction of natural resources), 
petrochemical, chemical production, engineering (technological)  oil and gas processing productions; 
operation of objects for storage of gas, oil and oil 
products, main gas pipelines, oil pipelines, oil product pipelines. (in the field of mining) 
 - LRK "On Licensing", Art. 12 s.p.2 
- LRK "On Oil" 
 1. Engineering (technological ) and (or) operation of 
petrochemical, chemical, productions: 
2. Engineering (technological ) and (or) operation of 
mining productions; 
3. Engineering of solid minerals (except for common 
minerals), oil, gas, and oil and gas condensate production; 
4. Development of projects and technological 
regulations on exploration of solid minerals, oil and gas fields; 
5. Extraction of solid minerals (except for common 
mineral recourses), oil, gas, and oil and gas condensate;  
6. Opening and mining of solid mineral deposits by 
application of open and underground methods; 
7. Blasting works in minerals production; 
8. Liquidation works on closure of mines and pits; 
9. Underground and thorough repair of wells; 
dismantling equipment and aggregates; installation of 
well elevators; 
10. Repair tests of wells; 
11. Washing, cementation, testing and well completion; 
 oil and gas fields. 
 Processing mineral raw materials (except for 
processing of generally used mineral products) - LRK "On Licensing", Art. 12 s.p.3 
 1. physical method of processing of natural resources; 
2. physical and chemical pro cessing of natural resources; 
3. chemical processing of natural resources; 
4. metallurgical (pyrometallurgy, baking, 
hydrometallurgy, burning) processing of natural 
resources; 
5. processing of wastes of mining, concentration, 
metallurgical and other industrial productions 
containing natural resources.  
  WT/ACC/SPEC/KAZ/9/Rev.5 
Page 272 No. Licensable types and sub-types of activities Legal acts in accordance with which this type is 
subject to licensing Licensable sub-types of activities 
1 2 3 4 
 Engineering, production, assembling, repair of 
chemical, drilling, gas and oil field, equipment, 
geological survey, mining, metallurgical, power equipment, explosion-proof electrical equipment; 
hoisting structures, as well as boilers under the working 
pressure over 0,7 kg/cm
2 and the heat carrier 
temperature over 115°C, vessels and pipelines 
operating under the pressure over 0,7 kg/cm2 (except 
for projecting, production, assembling, repair of equipment used in the sing le technological process). 
(In the field of mining) - LRK "On Licensing", Art. 12 s.p.4  
- LRK "On Oil" 
  
 Performance of operations related to the process of life 
cycle of objects of atomic energy  - LRK "On Licensing", Art. 13 s.p.1 
 1. Construction of atomic energy objects and storage 
cells of radioactive wastes;  
2. Operation of atomic ener gy objects and storage cells 
of radioactive wastes; 
3. Putting out of operation of atomic energy objects and 
storage cells of radioactive wastes; 
4. Management of works and projects in the process of 
localization, construction, putting out of operation of 
atomic energy objects.  
 Handling of nuclear materials - LRK "On Licensing", Art. 13, s.p.2 
 1. Sale of nuclear materials; 
2. Use of nuclear materials; 3. Storage of nuclear materials. 
 Handling of radioactive materials, devices and 
installation containing radioactive materials - LRK "On Licensing", Art. 13, s.p.3 1. Production of radioactive materials, devices and 
installation containing radioactive materials; 
2. Use of radioactive materials, devices and installation 
containing radioactive materials; 
3. Storage of radioactive materials, devices and 
installation containing radioactive materials; 
4. Sale of radioactive materials, devices and installation 
containing radioactive materials; 
5. Extraction and processing of radioactive materials, 
devices and installation containing radioactive 
materials.  
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subject to licensing Licensable sub-types of activities 
1 2 3 4 
 Handling with devices and installation generated 
ionizing radiation  - LRK "On Licensing", Art. 13, s.p.4 1. Production of devices and installation generated 
ionizing radiation: 
2. Use of devices and installation generated ionizing 
radiation. 
 Rendering services in the field of atomic energy use  - LRK "On Licensing", Art. 13, s.p.5  
 1. Technical maintenance, assembling, dismantling, 
charging, recharging, repair of devices and sets, 
including medical devices and sets, which comprise radio-isotopic sources of ionising radiation or 
generate ionising radiation; 
2. Quality control of operation of ionizing radiation 
sources, as well as devices, equipment and sets which 
comprise such sources or generate ionising radiation; 
3. Radiation control of terr itories, premises, workplaces, 
goods, materials, metal scrap and transport vehicles; 
4. Determination of radionuclide content in products, 
materials and environment, metering concentration of radon and other radioactive gases; 
5. Individual dosimetric control of staff. 
 Handling of radioactive wastes - LRK "On Licensing", Art. 13, s.p.6  
 1. Gathering and sorting of radioactive wastes; 
2. Deactivation (cleaning from radioactive 
contamination) of premises, equipment and materials; 
3. Processing of radioactive wastes; 4. Storage and burial of radioactive wastes; 
5. Radiating cleaning, re-cu ltivation of territories and 
facilities.  
 Transportation (including transit) of nuclear materials, 
radioactive materials, radio-isotopic sources of ionizing 
radiation, radioactive wastes within the territory of the 
Republic of Kazakhstan  - LRK "On Licensing", Art. 13, s.p.7  
  
 Activity at the territories of former nuclear test sites 
and other territories contaminated as a result of 
conducted nuclear blasts - LRK "On Licensing", Art. 13, s.p.8  
  
 Physical protection of nu clear plants and nuclear 
materials - LRK "On Licensing", Art. 13, s.p.9  
 1. Design, assembling, repair, technical maintenance the 
system of physical protection; 
2. providing physical protection in transportation of 
nuclear and other radioactive materials.   
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subject to licensing Licensable sub-types of activities 
1 2 3 4 
 Special training of sp ecialists and personnel 
responsible for providing nuclear and radioactive 
protection  - LRK "On Licensing", Art. 13, s.p.10  
  
 Development, production, repair, acquisition and sale 
of ammunitions, armaments and defence technique, 
spare parts, components and devices to them as well as 
special materials and equipment for their production, including  assembling, adjustment, modernization, 
installation, use, storage, re pair and after-sales service - LRK "On Licensing" Art. 20 s.p.1 
 1. Development, production of ammunitions, armaments 
and defence technique, spare parts, components and 
devices to them as well as special materials and 
equipment for their production, including assembling, adjustment, modernization, installation, use, storage, 
repair and after-sales service; 
2. Repair of ammunitions, armaments and defence 
technique, spare parts, component parts and devices to 
them as well as special materials and equipment  for 
their production, including assembling, adjustment, modernization, installation, use, storage, repair and 
after-sales service; 
3. Acquisition and sale of ammunitions, armaments and 
defence technique, spare parts, component parts and 
devices to them as well as special materials and 
equipment for their production, including assembling, 
adjustment, modernization, installation, use, storage, 
repair and after-sales service. 
 Elaboration, production, acquisition and sale of 
explosive and pyrotechnic substances and products, 
applying them - LRK "On Licensing" Art. 20 s.p.2 1. Elaboration of explosive and pyrotechnic substances 
and products, applying them; 
2. Production of explosive and pyrotechnic substances 
and products, applying them; 
3. Acquisition and sale of explosive and pyrotechnic 
substances and products, applying them; 
4. Acquisition of explosive and pyrotechnic substances 
and products, applying them for the own use in 
production. 
 Liquidation (destruction, utilisation, burial) and 
processing of the ammunitions, armaments, defence technology, special devices - LRK "On Licensing" Art. 20 s.p.3 1. Liqui dation (destruction, utilisation, burial) and 
processing of released ammunition; 
2. Liquidation (destruction, utilisation, burial) and 
processing of released armaments, defence 
technology, special devices.  
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subject to licensing Licensable sub-types of activities 
1 2 3 4 
 Elaboration, production, repair, trade, acquisition of 
hand-operated battle rifle arms  with cartridge shells for 
them - LRK "On Licensing" Art. 20 s.p.4 
- LRK "On the State Control of Circulation of 
Certain Types of Arms" Art. 10 1. Elaboration of hand-operated battle rifle arms with 
cartridge shells for them;  
2. Production of hand-operat ed battle rifle arms with 
cartridge shells for them; 
3. Repair of hand-operated battle rifle arms with 
cartridge shells for them;  
4. Acquisition of hand-operat ed battle rifle arms with 
cartridge shells for them and trade of such arms;  
 Elaboration, production, acquisition and sale of 
explosive and pyrotechnic substances and products, applying them - LRK "On Licensing" Art. 20 s.p.2 1. Elaboration of explosive and pyrotechnic substances 
and products, applying them; 
2. Production of explosive and pyrotechnic substances 
and products, applying them; 
3. Acquisition and sale of explosive and pyrotechnic 
substances and products, applying them; 
4. Acquisition of explosive and pyrotechnic substances 
and products, applying them for the own use in production. 
 Production, processing, purch ase, storage, sale, use and 
destruction of toxic substances  - LRK "On Licensing" Art.14 s.p.1 1. Production, processing, storage, sale and destruction 
of toxic substances: 
2. Purchase, storage, sale, use of toxic substances: 
3. Purchase, storage, sale of toxic substances. 
 Manufacturing of a national Flag of the Republic of 
Kazakhstan and State Emblem of the Republic of Kazakhstan - LRK "On Licensing" Art. 34   
 Tourist operator activity - LRK "On Licensing" Art. 27 s.p.9 
- LRK "On Tourist Activity" Art. 15  
 Organization and carrying out of lotteries  - LRK "On Licensing" Art. 27 s.p.7  
Ministry of Oil and Gas 
 Engineering (technological ) and (or) operation of 
mining (exploration, extraction of natural resources), petrochemical, chemical production, engineering 
(technological) oil and gas processing productions; 
operation of objects for storage of gas, oil and oil products, main gas pipelines, oil pipelines, oil product 
pipelines - LRK "On Licensing", Art. 12 s.p.2 
- LRK "On Oil"  1. Engineering (technological ) and (or) operation of 
mining productions; 
2. Engineering of solid minerals (except for common 
minerals), oil, gas, and oil and gas condensate 
production; 
3. Development of projects and technological 
regulations on exploration of solid minerals, oil and 
gas fields;  
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subject to licensing Licensable sub-types of activities 
1 2 3 4 
4. Extraction of solid minerals (except for common 
mineral recourses), oil, gas, and oil and gas 
condensate;  
6. On oil and gas fields technological operations; 
8. Liquidation works on closure of mines and pits; 
9. Logging works in oil and gas wells; 10. Blast hole springing works in oil and gas wells; 
11. Drilling of oil and gas wells, including in sea and 
internal water reservoir; 
12. Underground and thorough repair of wells;  
13. Dismantling of equipment and aggregates; 
14. Installation of well elevators; 15. Repair tests of wells; 
16. Washing, cementation, testing and well completion; 
17. Oil reservoir oil recovery growth and increasing of 
wells productivity; 
18. Operations on prevention and liquidation of petroleum 
on-shore and off-shore sp ill-overs and, wells with 
spontaneous flow, petroleum and gas outbursts 
(except for anti-flow operations), temporary closure of wells; 
19. Engineering (technological ) and (or) operation of 
petrochemical, chemical, productions; 
20. Expertise of project, design and estimate 
documentation in the field of oil and gas fields. 
 Engineering, production, assembling, repair of 
chemical, drilling, gas and oil field, equipment, geological survey, mining, metallurgical, power 
equipment, explosion-proof electrical equipment; 
hoisting structures, as well as boilers under the working pressure over 0,7 kg/cm
2 and the heat carrier 
temperature over 115°C, vessels and pipelines 
operating under the pressure over 0,7 kg/cm2 (except 
for projecting, production, assembling, repair of 
equipment used in the sing le technological process). - LRK "On Licensing", Art. 12 s.p.4  
- LRK "On Oil" 
   
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subject to licensing Licensable sub-types of activities 
1 2 3 4 
Ministry of Transport and Communications of the Republic of Kazakhstan 
 Passengers transportation  - LRK "On Licensing" Art.16 s.p.1 1. Inter-city, interregional and international 
transportation of passengers by buses and micro buses 
 Transportation of hazardous cargoes 
 - LRK "On Licensing" Art.16 s.p.2 1. Transportation of hazardous cargoes by marine 
transport; 
2. Transportation of hazardous cargoes by river 
transport; 
3. Transportation of hazardous cargoes by motor 
transport. 
Ministry of Culture and Information of the Republic of Kazakhstan 
 Archaeological and scientific-restoration activities of 
historical and cultural monuments  - LRK "On Licensing" Art. 31  
- LRK "On Protection and Use of Historical 
and Cultural Heritage" Art. 34 s.p.4  
 Activity on organization of television and/or radio 
broadcasting - LRK "On Licensing" Art. 24 
- LRK "On Communication" Art. 19  
 Services in the field of communication - LRK "On Licensing" Art. 22 s.p.2 
- LRK "On Communication" Art. 17 1. Services on local telephone communication; 
2. Services on inter-city telephone communication; 
3. Services on international telephone; 
4. Services on the Internet access 
5. Services on satellite mobile communication; 6. Services on cellular network (with indicating of 
standard name); 
7. Services on mobile telecommunication (including 
service of mobile wireless/radio telephone, trunking 
and paging communication). 
Agency for the Sport and Physical Training Affairs  
 Casinos activity  - LRK "On Licensing" Art. 28 s.p.1  
 Activity on slot machine halls - LRK "On Licensing" Art. 28 s.p.2  
 Activity on betting shops - LRK "On Licensing" Art. 28 s.p.3  
 Totalizators activity - LRK "On Licensing" Art. 28 s.p.4   
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subject to licensing Licensable sub-types of activities 
1 2 3 4 
Ministry of Education and Scien ce of the Republic of Kazakhstan 
 Educational activity  
 - LRK "On Licensing" Art.23  
- LRK "On Education" Art. 40 s.p.2 1. General educational programmes of initial general, 
basic general or secondary general education; 
2. Professional programmes of technical and 
professional education including according to 
professions and branches of study; 
3. Professional programmes of initial professional 
education, including secondary vocational, higher 
vocational, after college vocational education 
including according to branches of study; 
4. Religious educational programmes.  
The National Space Agency of the Republic of Kazakhstan  
 All types of activity on use of space including creation, 
execution, exploitation, repair and modernization of 
space-rocket engineering,  usage of ground-based 
infrastructure for maintenance of its functioning 
(polygon, command-measuring complex, bench-top 
base and other) - LRK "On Licensing" Art.21  
Ministry of Public Health of the Republic of Kazakhstan 
 Pharmaceutical activity 
 - LRK "On Licensing" Art. 26 s.p.2 
- National Health and Healthcare System 
Art. 7 s.p.29 
- National Health and Healthcare System 
Code Art. 13  1. Production of pharmaceuticals; 
2. Production of products for medical purposes; 
3. Production of medical equipment; 4. Wholesale of pharmaceuticals; 
5. Wholesale of products for medical purposes; 
6. Wholesale of me dical equipment. 
 Activity related to circulation of drugs (narcotics), 
psychoactive substances, precursors - LRK "On Licensing" Art. 17 3. Productio n, transportation, acquisition, storage, 
distribution, sale, use, elimination of drugs 
(narcotics), psychotropic substances, precursors in the 
healthcare system.  
 Medical activity (provided by republic organizations of 
health) 
 - LRK "On Licensing" Art. 26 s.p.1 
- National Health and Healthcare System 
Code Art. 13 1. Primary medical aid:  pre-doctoral; skilled, first 
medical aid; 
2. Diagnostics:  radiological diagnostics, X-ray 
diagnostics, ultrasonic diagnostics, functional diagnostics, endoscopic diagnostics, pathologic 
anatomy; 
3. Laboratory diagnostics: bacteriological testing,  
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1 2 3 4 
biochemical testing, immunological testing, 
laboratory testing the  human immunodeficiency virus 
(HIV diagnostics), general clinic testing, serum testing, cytologic screening;  
4. Banking, preservation, processing, storage and sale of 
blood and its components; 
7. Consultative-diagnostics and (or) in-patient medical 
aid to adult and (or) children population - by 
specialties: 
 - Obstetrics and gynecology; 
 - Pediatry; 
 - Infectious diseases;  - Therapy: general, gastroenterology, cardiology, 
nephrology, professional pathology, pulmonology, 
rheumatology, endocrinology, allergology and immunology, hematology, occupational 
pathology, family doctor;  
Surgery:  general, transplantology, cardiac surgery, 
angiosurgery, plastic, oral and maxillofacial surgery, neurosurgery, otorhinolaryngology, ophtalmology, transfusiology, urology, traumatology and orthopedics; 
Dermatovenereology (dermatocosmetology); 
Psychiatry:  narcology, psychotherapy, sexual pathology, 
medical psychology; 
Phthisiology; 
Oncology; Stomatology; 
Traditional medical activities: homeopathy, hirudotherapy, 
manual therapy, reflex thera py, phitotherapy and treatment 
by natural origin means; abdominal, micro surgery, 
thoracic, endoscopic; 
8. Forensic psychiatric, forensic psychiatric and forensic 
narcological expert examination; 
9. Recreation therapy: ph ysical therapy, massage, 
medical physical culture, Sportive medicine; 
10. Expert examination of temporary disablement and  
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subject to licensing Licensable sub-types of activities 
1 2 3 4 
professional fitness; 
11. Anesthesiology and emergency medicine. 
 Medical activity  
 - LRK "On Licensing" Art. 26 s.p.1 
- National Health and Healthcare System 
Code Art. 13 1. Sanitary-hygienic and anti-epidemic medical 
activities:  hygienic education of the population; sanitary-epidemiological expert examination; 
production, processing and sale of disinfection, 
disinfestation, desaturation preparations and related works and services; 
2. Sanitary-hygienic and laboratory testing:  
bacteriological; virologic; metering of noise, vibration, electromagnetic fields and other physical 
factors; Parasitologic; radiometry and dosimetry; 
sanitary-chemical; toxicologic; 
Agency of the Republic of Kazakhstan on Land Resources Control 
 Production of  geodesic  and cartographic works - LRK "On Licensing" Art. 25 s.p.4 
- Land Code Art. 14 1. Production of geodesic works; 
2. Production of cartographic works.  
The National Bank of the Republic of Kazakhstan  
 Banking transactions:  
1. Receipt of deposits, ope ning and management of 
the bank accounts of the juridical persons;  
2. Receipt of deposits, ope ning and management of 
the bank accounts of the natural persons;  
3. Opening and management of correspondent 
accounts of banks and organizations fulfilling 
certain types of banking operations; 
4. Opening and management of metallic accounts of 
natural and juridical persons on which physical 
quantity of affinitive precious metals and coins made of precious metals belonging to given 
person is reflected; 
5. Cash transactions:  recei pt and withdrawal of cash 
by banks and national operator of post of cash, 
including change, exchange, conversion, sorting, 
packing and storage;  
6. Transfers transactions:  fulfillment of 
commissions of juridical and natural persons on - LRK "On Licensing", Art. 32, s.p.1; 
- LRK "On Banks and Banking Activity in the 
Republic of Kazakhstan" Art. 30 
   
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1 2 3 4 
payments and transfer of money;  
7. Accounting operations:  bill discount and other 
promissory notes of juridical and natural persons; 
8. Bank lending operations:  lending by a bank, a 
mortgage organization or affiliated organizations 
of national operating corporate in the field of agriculture credits in monetary form on the terms 
of solvency, urgency and repayment; 
9. Exchange operations with foreign currency; 10. Encashment of banknotes, coins and values; 
11. Acceptance for collectio n of invoice documents 
(except for drafts); 
12. Issuing and  acceptance of letter of credit and 
discharge liabilities on it;  
13. Issue of bank guarantees for discharge in 
monetary form; 
14. Issue of the bank guarantees and other liabilities 
for the third persons for discharge in monetary 
form. 
 Other transactions performed by banks: 
1. Purchase, receipt in pa wn, counting, storage and 
sale of affinitive precious metals (gold, silver, 
platinum, metals of platinum group) in bars, coins 
from precious metals; 
2. Purchasing, receipt in a pawn, count, storage and 
sale of jewellery containing precious metals and 
gems; 
3. Transactions with drafts :  acceptance of drafts on 
a collection basis, serv ices on payments and 
payment of the domiciled drafts, acceptance by way of mediation; 
4. Leasing activity; 
5. Issue of own securitie s (except for the stock); 
6. Factoring transactions:  acquisition of rights of 
claim for payment from the buyer of the goods 
(works, services) with acceptance of risk of - LRK "On Licensing", Art. 32, s.p.2; 
- LRK "On Banks and Banking Activity in the 
Republic of Kazakhstan" Art. 30 
   
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subject to licensing Licensable sub-types of activities 
1 2 3 4 
non-payment; 
7. Forfeiting operations (forfaiting):  payment of 
debt issue of buyer of the goods (works, services) by purchasing the bill without return of on the 
seller; 
8. Trust operations: management of money, rights of 
claim under mortgage loans and refined precious 
metals in the interests and under the commission 
of the principal; 
9. Saving operations: serv ices for security storage 
issued in the document ary form, documents and 
values of clients, including letting on rent of safe cases, cabinets and rooms. 
 Bank transactions performed by Islamic banks:  
1. Receipt of noninterest de posits withdr awable on 
demand of natural and juridical persons, opening and management of banking accounts of natural 
and juridical persons; 
2. Receipt of in vestment deposits of natural and 
juridical persons; 
3. Bank lending operations:  lending by Islamic 
bank of credits in monetary form on the terms of 
solvency, urgency and without repayment; 
4. Financing entrepreneurial activities in the form 
of: 
 - financing trade activity as a trade agent by 
 providing commercial credits; 
 - financing industrial and trade activities by 
 participating in charter capitals of juridical 
 person and (or) on the condition of partner; 
5. Investment activity on the basis of leasing (rent); 
6. Agent activity in the process of performing 
banking operations of Islamic bank. - LRK "On Licensing", Art. 32, s.p.2-1; 
   
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subject to licensing Licensable sub-types of activities 
1 2 3 4 
 Activity under the sector 'life insurance' within the 
following insurance classes: 
1. Life insurance; 2. Annuity insurance. - LRK "On Licensing" Art.32 s.p.3 
- LRK "On Insurance Activity" Art. 4  
 Activity under the sector ‘general insurance' within the 
following insurance classes: 
1. Accident insurance; 2. Illness insurance; 
3. Motor vehicle insurance; 
4. Railway transport insurance; 5. Air transport insurance; 
6. Water transport insurance; 
7. Cargo insurance ; 8. Casualty insurance except for cases indicated in 
the sub-paragraphs 4 to 8; 
9. Insurance of civil responsibility of motor 
transport owners; 
10. Insurance of civil responsibility of air transport 
owners; 
11. Insurance of civil responsibility of water transport 
owners;  
12. Insurance of civil responsibility, except for cases 
indicated in the sub-items 10 and 11; 
13. Loan insurance; 14. Mortgage insurance; 
15. Guarantee and warranty insurance; 
16. Insurance against financial organizations' losses 
except for cases indicated in the sub-items 14, 15, 
16 and 18; 
17. Insurance against other financial losses; 18. Legal costs insurance; 
19. Title insurance. - LRK "On Licensing" Art.32 s.p.4 
- LRK "On Insurance Activity" Art. 4 
   
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subject to licensing Licensable sub-types of activities 
1 2 3 4 
 Types of compulsory insurance established by the laws 
of the Republic of Kazakhstan and under separate 
insurance classes: 1. Compulsory insurance of civil responsibility of 
vehicle owners; 
2. Compulsory insurance of civil responsibility of 
carrier before passengers; 
3. Compulsory insurance of civil responsibility of 
private notaries; 
4. Compulsory insurance of civil responsibility of 
auditing companies; 
5. Compulsory insurance of civil responsibility of 
tour operators and travel agencies; 
6. Compulsory insurance in plant cultivation; 
7. Compulsory insurance of civil responsibility of 
owners of objects, which activity can be harmful 
to third persons; 
8. Compulsory insurance of civil responsibility of 
the employer for injury to life and health of 
employees when  performing their labor duties; 
9. Compulsory ecological insurance - LRK "On Licensing" Art.32 s.p.5 
- LRK "On Insurance Activity" Art. 4 
  
 Re-insurance 
 - LRK "On Licensing" Art.32 s.p.6 
- LRK "On Insurance Activity" Art. 4 1. An insurance company which has a licence under the 
'general insurance' sector sh all have the right to obtain 
a licence and to carry out act ivity on re-insurance by 
all the insurance classes in cluded into the 'general 
insurance' sector. 
2. An insurance company which has a licence under the 
'life insurance' sector shall have the right to obtain a 
licence and to carry out activ ity on re-insurance by all 
the insurance classes included  into the 'life insurance' 
sector. 
3. An re-insurance company performing re-insurance as 
exclusive type of activity on the basis of a re-insurance licence shall have a right to perform 
re-insurance under all the in surance classes in the 'life 
insurance' and 'general insurance' sectors.  
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subject to licensing Licensable sub-types of activities 
1 2 3 4 
 Activity of insurance broker - LRK "On Licensing" Art.32 s.p.7 
- LRK "On Insurance Activity"  Art. 4  
 Actuary activity on the insurance market  - LRK "On Licensing" Art.32 s.p.8 
- LRK "On Insurance Activity" Art. 4  
 Broker activity  - LRK "On Licensing" Art.32 s.p.9 
- LRK "On Securities Market" Art. 45  
 Dealer activity - LRK "On Licensing" Art.32 s.p.10 
- LRK "On Securities Market" Art. 45  
 Activity for carrying out system of register of bonds 
holders, except for activity of central depositary and common registrar (will be terminated since 2013) - LRK "On Licensing" Art.32 s.p.11 
- LRK "On Securities Market" Art. 45  
 Activity on investment portfolio management - LRK "On Licensing" Art.32 s.p.12 
- LRK "On Securities Market" Art. 45  
 Activity on investment management of pension assets  - LRK "On Licensing" Art.32 s.p.13 
- LRK "On Securities Market" Art. 45 - LRK "On Provision of Pensions in the 
Republic of Kazakhstan" Art. 39  
 Custody activity - LRK "On Licensing" Art.32 s.p.14 
- LRK "On Securities Market" Art. 45  
 Activity on organization of trade in securities and other 
financial instruments  - LRK "On Licensing" Art.32 s.p.16 
- LRK "On Securities Market" Art. 45  
 Clearing activity on transaction with financial 
instruments  - LRK "On Licensing" Art.32 s.p.16-1 
- LRK "On Securities Market" Art. 45  
 Transfer agencies - LRK "On Licensing" Art.32 s.p.15 
- LRK "On Securities Market" Art. 45  
 Activity on attraction of pension deposits and  payment 
of pensions 
 - LRK "On Licensing" Art.32  s.p.17 
- LRK "On Provision of Pensions in the 
Republic of Kazakhstan" Art. 39  
 Activity on loan office  
 - LRK "On Licensing" Art. 32 s.p.18 
- LRK "On Loan Office and Formation of 
Credit Histories in the Republic of 
Kazakhstan" Art. 6   
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subject to licensing Licensable sub-types of activities 
1 2 3 4 
Ministry of Economic Development and Trade of the Republic of Kazakhstan 
 Activity on commodity exchange - LRK "On Licensing" Art. 37-1-1   
 Activity on exchange brokers and exchange dealers - LRK "On Licensing" Art. 37-1-2  
The National Security Committee of the Republic of Kazakhstan 
 Development and sale (including other types of 
transfer) of  cryptographic devices of information 
protection  - LRK "On Licensing" Art. 18 s.p.2  
- LRK "On State Secrets " Art. 9 1. Development of  cryptographic devices of information 
protection; 
2. Sale (including other types of transfer) of 
cryptographic devices of information protection  
 Providing services for determining technical channels 
of the information leakage and special technical 
devices for conducting operative-investigation activities - LRK "On Licensing" Art. 18 s.p.3  
- LRK "On State Secrets " Art. 9  
 Development production, repair and sale of special 
technical devices for conducting of 
operative-investigation activities - LRK "On Licensing" Art. 19  
- LRK "On State Secrets " Art. 9 1. Development and production of special technical 
devices for conducting of operative-investigation 
activities; 
2. Repair and sale of sp ecial technical devices for 
conducting of operative-investigation activities. 
Kazakhstan's Prime Minister Office 
 Technical protection of State secrets  
 - LRK "On licensing" Art. 18  s.p.1  
- LRK "On State Secrets " Art. 9 1. Development, production, repair and servicing of 
technical means of protec tion of State secrets; 
2. Assembling, installation, servicing of technical means 
of protection of State secrets; 
Agency for Construction, Housing and Utilit ies of the Republic of Kazakhstan  
 Survey works  - LRK "On Licensing" Art.33 s.p.1 
 1. Engineering and geodesic works, including: 
 - construction and foundation of geodesic centres; 
 - formation of compilation survey networks. 
2. Topographic works on design and construction 
(topographical survey at 1:10000-1:200 scale, 
underground pipelines and installations survey, 
tracing and line structures survey). 
3. Land measuring connected with transformation into 
nature with connection of engineering-geological 
courses, geophysical and other investigation points. 
4. Engineering-geological and 
engineering-hydrogeological works, including:  
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1 2 3 4 
 - geophysical investigations, reconnaissance and 
 survey; 
 - field research of grounds, hydro geological 
 investigations. 
   1. Urban design (rebuilding/restoration of historic 
regions except for scientific/restoration works on 
monuments of history and culture) and planning, including development of:   
 - project documentation (general layout of 
settlements, projects of detail design, regions building up, microdistricts, blocks and separate 
sites); schemes of development of transport 
infrastructure (street-road networks, objects of external and internal tran sport located within the 
limits of inhabited localities) and of 
intersettlement territories (objects of external transport located outside the street-road networks 
of inhabited localities);  
 - schemes of heat supply networks with placement 
of items for production and transportation of 
thermal power within the building system, as well as heat supply of industrial complexes located at 
the intersettlement territories; 
 - water supply schemes of inhabited localities with 
placement of sources of drinking and (or) 
technical  water and tracing of water lines, as well 
as water supply schemes of industrial complexes located at the intersettlement territories; 
 - sewerage schemes of inhabited localities and 
industrial complexes, including the centralised system of collection and drain of household, 
industrial and storm discharges, placement of head 
purifying facilities, evaporators and objects of regeneration of discharges;  
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subject to licensing Licensable sub-types of activities 
1 2 3 4 
 Project activity - LRK "On Licensing" Art. 33 s.p.2  - gas supply schemes of inhabited localities and 
industrial complexes located at the intersettlement 
territories; 
 - electric power supply schemes of inhabited 
localities with the pl acement of objects on 
production and transportation of electric power in the building system, as well as electric power 
supply of industrial complexes located at the 
intersettlement territories; 
 - telecommunications and communication schemes 
of inhabited localities with placement of objects of 
infrastructure and information sources. 
2. Architectural designing of buildings and facilities I or 
II and III levels of responsibility (with the right of 
design for architectural-rest oration works, except for 
scientific/restoration  works on monuments of history 
and culture), including: 
 - general layouts of objects, projects of implement 
and of relief organization; 
 - objects of industrial purpose;  - residential and civic buildings and facilities; 
3. Structural design and construction (with the right of 
designing for general layout, reconstruction of buildings and facilities, amplification of constructions 
for the given subspecies of activities), including; 
 - grounds and bases;  - concrete and ferroconcrete, stone and reinforced 
masonry items; 
 - metal (steel, aluminium and alloy) elements;  - wood elements. 
4. Engineering systems and networks design, including: 
 - interior systems of h eating (including electric), 
ventilation, conditioning, cold supply, gas supply 
(low pressure gas supply), as well as exterior 
networks with auxiliary items; 
 - interior systems of water line (hot and cold water)  
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subject to licensing Licensable sub-types of activities 
1 2 3 4 
and sewage, as well as their exterior systems with 
auxiliary items; 
 - interior systems of low-power devices (installation 
of radio and electric clocks, installation of 
telephones, interior and house phone 
communication, cable television and video monitoring, electric alarm,  including fire alarm), 
as well as their exterior networks; 
 - automation of technologi cal processes, including 
control-inspection, recording and control devices; 
 - systems of interior and exterior electric light, 
electric power supply up to 0,4 kV and to 10 kV; 
 - electric power supply up to 35 kV, up to 110 kV 
and more. 
9. Main oil pipelines, oil products pipelines, gas 
pipelines (medium and high pressure gas supply); 
10. Elaboration of speci al projects sections: 
 - labour safety; 
 - anticorrosive safety; 
 - arrangement of lighting protection;  - fire and safety signalling systems, automatics, fire 
fighting systems and fire safety on design stage for 
new building, overhaul, buildings and facilities reconstruction or improvement; 
 - estimate documentation; 
 - projects of construction organization and projects 
of organizational management. 
11. Technological designing: public buildings and 
facilities: 
 1. buildings for preschool education, general and 
professional education, manpower training, 
research institutes, design and public organizations, control, cultural; educational and 
sight institutions, mercantile businesses (including 
drugstores), public catering and consumer services, building and facility athletic-improving,  
  WT/ACC/SPEC/KAZ/9/Rev.5 
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1 2 3 4 
sports, for rest and tourism, multifunction 
buildings and complexes including rooms of all 
assigning; 
 2. building and facilities for public health services 
(except for drugstores);  
 3. building and facility for transport for direct 
consumer services, buildings for municipal 
economies (except for ma nufacturing, warehouse 
and transport buildings and facilities).  
12. Technological designing:  industrial objects: 
 - power industry; 
 - processing industry, including light and food 
industries; 
 - heavy machinery building; 
 - medical, microbiological and pharmaceutical 
industries; 
 - dams, piers, other hydraulic engineering facilities; 
 - buildings and arrangements of tower-shaped and 
mast type; 
 - hoisting transport facilities and elevators. 13. Technological designing:  objects of transport 
infrastructure and communications, including: 
 - inside city and external transport, including auto, 
electric, railway and other rail-based, air, water 
types of transport; 
 - local lines of communication, radio, 
telecommunications; 
 - republic and international lines of communication 
(including satellite) and other types of telecommunications.  
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1 2 3 4 
   14. Technological designing: 
 - communication ways of railway transport; 
 - auto roads of all categories;  - street-road network of city electric transport; 
 - bridges and bridge passages, including transport 
bridges and multi-grade cross eliminating structures. 
15. Technological designing: Agricultural objects (except 
for processing industry enterprises). 
 Assembling works for construction 
 - LRK "On Licensing" Art. 33 s.p.3 
 1. Special works in grounds, including; 
 - construction of basement; 
 - construction of wells (except oil and gas wells); 
 - mining, mining-explosive works in grounds;  - underwater and techni cal works and works on 
shelf sea; 
 - soil works in ameliorative and water construction;  - hydropower works in grounds.  
2. Erection of bearing and f iller elements of buildings 
constructions of I or II and III  level of responsibility: 
 - mounting of metallic constructions, armature 
erecting work; 
 - mounting of steel reservoirs and capacities 
working under pressure or meant for storage of 
highly explosive/fire risked/bad for environment materials; 
 - mounting of building constructions of tower and 
mast type, chimneys; 
 - mounting of bearing structures of bridges and 
bridge transitions; 
 - mounting building structures of lifting works 
(elevators, escalators, shaft headgears and mine 
hoists, cable hoists and other); 
 - mounting of building structures of aggregates, 
devices and other technological structures of 
metallurgical, petrochemical, mining, power and 
other branches;   
  WT/ACC/SPEC/KAZ/9/Rev.5 
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1 2 3 4 
 - facilities of monolithic construction devices and 
concrete constructions;  
 - device basis and foundation devices, pile works;  - assembly of concrete and reinforced concrete 
constructions, first fixing, stone-work, brickwork, 
organization of barriers, filler structures assemblage and opening infilling;  
 - roofing activities. 
3. Special construction and assembling works, special 
works in grounds, which comprise: 
 - main network of oil pipelines, gas pipelines, oil 
product pipelines;  
 - production and main networks of petroleum 
pipelines, gas pipelines, as well as main networks 
of petroleum products pipelines; 
 - construction of wells (except for construction of 
oil and gas wells); 
 - main network power lines with voltage of up to 
35 kV and up to 110 kV and more; 
 - gasification of dwelling and communal-general 
objects; 
 - hydraulic engineering and mud structures, weir, 
dams; 
 - chimneys, bins, water-cooling towers, gallows; 
 - masonry from refractory bodies; 
 - mounting of the explosion-proof equipment;  - mounting of technological pipelines from 
non-ferrous metals, polymer materials and glass. 
4. National and international flow/telecommunication 
lines; 
5. Storage of oil, oil products and liquefied gases; 
6. Boring activities, drilling and blasting operations in 
grounds; 
7. Underwater technical work s and works on sea shelf; 
8. Digging at land-reclamation and water-economic 
building;  
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1 2 3 4 
9. Hydro mechanized activities in ground; 
10. Mining and tunnelled activities, organization barriers, 
soil densification, recession ground water level; 
11. Activities on outside engineering networks' 
organization/construction and internal engineering 
systems, including: 
 - power supply networks for railway 
communication, power supply and electric light 
networks of air transport enterprises; 
 - pipelines operating under the pressure, including 
main thermal networks and medium and high 
pressure gas supply networks; 
 - low pressure home and industrial gas supply 
networks, interior systems of gas management and 
home devices; 
 - networks of cold and hot water supply, centralised 
sewage of household, industrial and storm 
discharges, arrangement of interior water pipeline 
and sewage systems; 
 - electric power supply networks and exterior 
electric light equipment, in terior electric light and 
electric heating systems; 
 - lines and interior systems of communication, 
radio-, telecommunications and television; 
 - interior systems of centralised heating; 
 - ventilation, air conditioning, pneumotransport and 
aspiration. 
12. Special activities on protection of constructions and 
equipment, which comprise: 
 - water proofing of building structures; 
 - thermal insulation of pipelines, building structures 
and equipment; 
 - brickworking and lining operations; 
 - anti-corrosion protection of building structures 
and equipment, pipelines , including coating for 
chemical protection at ag gressive waters' effect;  
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1 2 3 4 
 - electrochemical protectio n of pipelines, structures 
and equipment; 
 - lighting protection. 13. Finishing works at construction, renovation, overhaul 
of buildings and constructions of I or II level of 
responsibility, except for plastering and painting;  
14. Activities on road-construction: 
 - foundations for railway lines; 
 - crest structures of railway lines;  - foundations and coating, protective facilities and 
field construction of motor ways of I and II 
technical categories, as well as inside city main roads of high-speed and controlled traffic, 
traffic-ways of main streets of general public 
importance with continuous and controlled traffic; 
 - foundations and coating, protective facilities and 
field construction of motor roads of III, IV and V 
technical categories, as well as traffic ways of 
streets in inhabited localities, which are not main; 
 - foundations and coating of aerodrome runways 
and helicopter platforms. 
15. Mounting of processing equipment (including 
starting-up works), including: 
 - elevator management and other lifting-transport 
facilities; 
 - metallurgy, concentration;  - metal processing; 
 - wood processing; 
 - geological prospecting, oil and gas production;  - mining production, underground railroad and 
tunnels; 
 - hydrotechnical and melioration facilities;  - storage and processing of grain, production and 
storage of other foodstuffs; 
 - coal, chemical and oil refinery production;  - production of building materials, articles and  
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1 2 3 4 
constructions; 
 - manufacture of the light industry products; 
 - manufacture of medical preparations, healthcare, 
rehabilitation and prevention of diseases; 
 - objects of theater-entertainment, educational, sport 
and entertainment-leisure destination; 
 - electric stoves, ot her electric technical 
installations, including explosion protected 
electric technical equipment; 
 - compressor machinery, pumps and ventilation; 
 - communication, anti-accident protection, system 
of control and alarm, blockage on transport, objects of the electric power sector and water 
supply, other life support objects, as well as 
recording and control devices of industrial and household destination. 
16. Capital repair and reconstruction of building 
constructions and structures (except for restoration of 
historical and cultural monuments), in particular 
reinforcement of bearing structures of: 
 - buildings and constructions of dwelling-civil 
destination of the first level of responsibility, 
including interior engineering systems and external networks, except for gas supply, elevators 
and other lifting-transport units; 
 - buildings and facilities of industrial destination of 
the first responsibility level, including interior 
engineering systems and exterior networks, except 
for gas supply, elevators and lifting-transport units; 
 - buildings and facilities of dwelling-civil and 
industrial destination of the second and third responsibility levels, including interior 
engineering systems and exterior networks, except 
for gas supply, elevators and lifting-transport units;  
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Page 296 No. Licensable types and sub-types of activities Legal acts in accordance with which this type is 
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1 2 3 4 
 - bridges (bridge passages, transport bridges and 
multi-grade cross eliminating structures), tunnels 
and other underground transport facilities; 
 - motorways of all the technical categories and 
inside management (production) passages, street-
road network in inhabited localities; 
 - railways; 
 - hydrotechnical and hydromelioration facilities; 
 - networks and interior systems and units of low 
pressure gas supply; 
 - elements and systems of steam lines, air lines, oil 
pipelines, oil product pipelines, gas pipelines (medium and high pressure gas supply networks) 
and other fixed units, which transport matters and 
materials; 
 - protective coating of structures and equipment 
(brickwork, lining, insulating, anti-corrosion and 
chemical coating). 
 Construction of housing under shared ownership on 
pre-financed terms - LRK "On Licensing" Art. 33 s.p.4  
Government executives (Akims) of Obla st, Cities of Astana and Almaty 
 Production (formulation) of pesticides (chemical 
weed-killers and/or pest-killers)sale of pesticides (chemical weed-killers and/or pest-killers), application 
of pesticides (chemical weed-killers and/or pest-killers) 
by aerosol and fumigant means, - LRK "On Licensing" Art.14 s.p. 2 
- LRK "On Plant Protection" Art. 14 1. Production (formulation) of pesticides (chemical 
weed-killers and/or pest-killers); 
2. Sale of pesticides (chemical weed-killers and/or 
pest-killers): 
3. Application of pesticides (chemical weed-killers 
and/or pest-killers) by aerosol and fumigant means. 
 Collection (purchase), storage, processing and sale of 
scrap and waste of nonferrous and ferrous metals by 
juridical persons  - LRK "On Licensing" Art. 12 s.p.6  
 Medical activity (except for activities provided by 
republic organizations of health)  
 - LRK "On Licensing" Art. 26 s.p.1 
- National Health and Healthcare System 
Code Art. 13 1. Primary medical aid:  pre-doctoral; skilled, first 
medical aid; 
2. Diagnostics:  radiological diagnostics, X-ray 
diagnostics, ultrasonic diagnostics, functional diagnostics, endoscopic diagnostics, pathologic 
anatomy;  
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subject to licensing Licensable sub-types of activities 
1 2 3 4 
3. Laboratory diagnostics: bacteriological testing, 
biochemical testing, immunological testing, 
laboratory testing the human immunodeficiency virus (HIV diagnostics), general clinic testing, serum 
testing, cytologic screening; 
4. Banking, preservation, processing, storage and sale of 
blood and its components; 
7. Consultative-diagnostics and (or) in-patient medical 
aid to adult and (or) children population - by specialties: 
 - Obstetrics and gynecology; 
 - Pediatry;  - Infectious diseases; 
 - Therapy:  general, gastroenterology, cardiology, 
nephrology, professional pathology, pulmonology, rheumatology, endocrinology, allergology and 
immunology, hematology, occupational 
pathology, family doctor. 
Surgery:  general, transplantology, cardiac surgery, 
angiosurgery, plastic, oral and maxillofacial surgery, 
neurosurgery, otorhinolaryngology, ophtalmology, 
transfusiology, urology, traumatology and orthopedics; 
Dermatovenereology (dermatocosmetology). Psychiatry: narcology, psychotherapy, sexual pathology, 
medical psychology;  Phthisiology; Oncology; 
Stomatology. 
Traditional medical activities:  homeopathy, hirudotherapy, 
manual therapy, reflex thera py, phitotherapy and treatment 
by natural origin means; abdominal, micro surgery, 
thoracic, endoscopic; 8. Forensic psychiatric, forensic psychiatric and forensic 
narcological expert examination; 
9. Recreation therapy: ph ysical therapy, massage, 
medical physical culture, Sportive medicine;  
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Page 298 No. Licensable types and sub-types of activities Legal acts in accordance with which this type is 
subject to licensing Licensable sub-types of activities 
1 2 3 4 
10. Expert examination of temporary disablement and 
professional fitness; 
11. Anesthesiology and emergency medicine. 
 Pharmaceutical activity:  
 - LRK "On Licensing" Art. 26 s.p.2 
- "National Health and Healthcare System" 
Art. 7 s.p.29 
- National Health and Healthcare System 
Code Art. 13  4. Manufacture of pharmaceutical drugs; 
5. Manufacture of products for medical purposes; 
9. Retail sale of pharmaceuticals; 
10. Retail sale of products for medical purposes; 11. Retail sale of medical equipment. 
 Activity in the field of veterinary  - LRK "On Licensing" Art. 29 
- LRK "On Veterinary" Art. 12 1. Production of goods for veterinary purposes; 
2. Veterinary and sanitary inspection of food products 
and raw materials made of animals. 
 Providing services in the field of storage activities with 
supplying grain voucher - LRK "On Licensing" Art.25 s.p.2 
- LRK "On Grain" Art. 4  
 Providing services in the field of storage activities with 
supplying cotton voucher   - LRK "On Licensing" Art.25 s.p.3 
- LRK "On Grain" Art. 4  
 
 
 
     WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 299 
 
 
  ANNEX 6 
List of Sensitive Products, where Decision on the Level of Import Duties shall be Taken by CU 
Commission Parties Consensus15 
 
CET Code Description of products 
0201 Meat of bovine animals, fresh or chilled. 
0202 Meat of bovine animals, frozen. 
0203 Meat of swine, fresh, chilled, or frozen.  
0207 Meat and edible offal, of the poultry of Heading N° 0105, fresh, chilled, or frozen.  
0301 Live fish. 
0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of Heading 0304.  
0303 Fish, frozen, excluding fish fillets and other fish meat of Heading 0304.  
0304 Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen.  
0401 Milk and cream, not concentrated nor containing added sugar or other sweetening matter. 
0402 Milk and cream, concentrated or containing added sugar or other sweetening matter. 
0403 Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and 
cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa. 
0405 Butter and other fats and oils derived from milk; dairy spreads. 
0406 Cheese and curd. 
 
0407 00 Birds eggs, in shell, fresh, preserved or boiled 
0408 Birds' eggs, not in shell and egg yolks, fresh, dried, cooked by steaming or by boiling in water, 
moulded, frozen, or otherwise preserved, whether or not containing added sugar or other 
sweetening matter. 
0602 Other live plants (including their roots), cuttings and slips; mushroom spawn. 
0701 Potatoes, fresh or chilled. 
0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled. 
0704 Cabbages, cauliflowers, kohlrabi, kale an d similar edible brassicas, fresh or chilled. 
0706 Carrots, turnips, salad beetroot, salsify, celeriac,  radishes and similar edible roots, fresh or chilled. 
0707 00 Cucumbers and gherkins, fresh or chilled. 
0808 Apples, pears and quinces, fresh. 
0810 Other fruit, fresh. 
1002 
00 000 0 Rye. 
1003 00 Barley. 
1006 Rice. 
1101 00 Wheat or wheat-rye flour. 
1102 Cereal flours other than of wheat or meslin. 
1103 Cereal groats, meal and pellets.  
1104 Cereal grain otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), 
except rice of Heading 1006; germ of cereal s, whole, rolled, flaked or ground. 
1107 Malt, whether or not roasted. 
1108 Starches; inulin. 
1507 Soya-bean oil and its fractions, whether or not refined but not chemically modified. 
1511 Palm oil and its fractions, whether or not refined, but not chemically modified. 
1512 Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined but not 
chemically modified. 
1513 Coconut (copra), palmkernel or babassu oil and fractions thereof, whether or not refined but not 
chemically modified. 
                                                      
 15 Not all 10 digit HS codes within a 4 digit HS subgroup may be included in the list. WT/ACC/SPEC/KAZ/9/Rev.5 
Page 300  
 
  CET Code Description of products 
1514 Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically 
modified. 
1517 Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of 
different fats or oils of this Chapter, other than ed ible fats or oils or their fractions of Heading 1516.
1601 00 Sausages and similar products from meat, meat sub-products or blood; finished food products, 
made on the basis thereof. 
1701 Cane or beet sugar and chemically pure sucrose, in solid form. 
1704 Sugar confectionery (including white chocolate), not containing cocoa. 
1806 Chocolate and other food preparations containing cocoa. 
1901 Malt extract; food preparations of flour, meal, starch or malt extract, not containing cocoa or 
containing less than 40% by weight of cocoa cal culated on a totally defatted basis, not elsewhere 
specified or included; food  preparations of goods of Headings 0401 to 0404, not containing cocoa 
or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere 
specified of included. 
1905 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion 
wafers, empty cachets of a kind suitable for pharm aceutical use, sealing wafers, rice paper, and 
similar products. 
2001 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic 
acid. 
2005 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other 
than products of Heading 2006. 
2007 Jams, fruit jellies, marmalades, fruit or nut puree, and fruit or nut pastes, being cooked 
preparations, whether or not containing added sugar or other sweetening matter. 
2008 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not 
containing added sugar or other sweetening matter or spirit, not elsewhere specified or included. 
2009 Fruit juices (including grape must) and vegetable juices, unfermented and not containing added 
spirit, whether or not containing added sugar or other sweetening matter. 
2102 Yeasts (active or inac tive); other single-cell micr o-organisms, dead (but not including vaccines of 
Heading 3002); prepared baking powders. 
2207 Undenatured ethyl alcohol of an alcoholic strength by volume of 80% or higher; ethyl alcohol and 
other spirits, denatured, of any strength. 
2208 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80%; spirits, liqueurs 
and other spirituous beverages. 
2304 00 000 Millcake and other solid wastes fr om extracts of soy oil, milled or  not milled, granulated or not 
granulated. 
2522 Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of Heading 
2825. 
2523 Portland cement, aluminous cement, slag cement, super-sulphate cement and similar hydraulic 
cements, whether or not coloured or in the form of clinkers. 
2615 Niobium, tantalum, vanadium or zirconium ores and concentrates. 
2620 Ash and residues (other than from the manufacture of iron or steel), containing arsenic, metals or 
metal compounds. 
2707 Oils and other products of the distillation of high  temperature coal tar; similar products in which 
the weight of the aromatic constituents exce eds that of the non-aromatic constituents. 
2708 Pitch and pitch coke, obtained from coal tar or from other mineral tars. 
2710 Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not 
elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; used 
oils. 
2711 Petroleum gases and other gaseous hydrocarbons. 
2712 Petroleum jelly; paraffin wax, microcrystalline pe troleum wax, slack wax, ozokerite, lignite wax, 
peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, 
whether or not coloured.  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 301 
 
 
  CET Code Description of products 
2713 Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from 
bituminous minerals. 
2801 Fluorine, chlorine, bromine and iodine. 
2802 00 000 0 Sublimed or precipitated sulphur; colloidal sulphur.  
2803 00 Carbon. 
2804 Hydrogen, rare gases and other non-metals. 
2805 Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed 
or interalloyed; mercury. 
2806 Hydrogen chloride (hydrochloric acid); chlorosulphuric acid. 
2807 00 Sulphuric acid, oleum. 
2808 00 000 0 Hydrogen nitrate; su lpho-nitrogen acids. 
2809 Diphosphorus pentaoxide; phosphoric acid and polyphosphoric acids, whether or not chemically 
defined. 
2810 00 Boric oxides, boric acids. 
2811 Other inorganic acids and other inorganic oxygen compounds of non-metals. 
2812 Halides and halide oxides of non-metals. 
2813 Sulphides of non-metals; co mmercial phosphorus trisulphide. 
2814 Ammonia, anhydrous or in aqueous solution. 
2815 Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or 
potassium. 
2816 Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or barium. 
2817 00 000 0 Zinc oxide; zinc peroxide. 
2818 Artificial corundum, whether or not chemically defined; aluminium oxide; aluminium hydroxide. 
2819 Chromium oxides and hydroxides. 
2820 Manganese oxides. 
2821 Iron oxides and hydroxides; earth colours containing 70% or more by weight of combined iron 
evaluated as Fe 2O3. 
2822 
00 000 0 Cobalt oxides and hydroxides; technical cobalt oxides. 
2823 
00 000 0 Titanium oxides. 
2824 Lead oxides; red lead and orange lead. 
2825 Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, 
hydroxides and peroxides. 
2826 Fluorides; fluorosilicates, fluoroaminates and other complex fluorine salts. 
2827 Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and 
iodide oxides. 
2828 Hypochlorites; commercial calcium hypochlorite; chlorites; hypobromites. 
2829 Chlorates and perchlorates; bromates and perbromates; iodates and periodates. 
2830 Sulphides; polysulphides whether or not chemically defined. 
2831 Dithionites and sulphoxylates. 
2832 Sulphites; thiosulphates. 
2833 Sulphates; alums; peroxosulpohates (persulphates).  
2834 Nitrites; nitrates. 
2835 Phosphinates (hypophosphites), phosphonat es (phosphites), phosphates and polyphosphates 
whether or not chemically defined. 
2836 Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonate containing 
ammonium carbamate. 
2837 Cyanides, cyanide oxides, and complex cyanides. 
2839 Silicates; commercial alkali metal silicates. 
2840 Borates; peroxoborates (perborates). WT/ACC/SPEC/KAZ/9/Rev.5 
Page 302  
 
  CET Code Description of products 
2841 Salts of oxometallic or peroxometallic acids. 
2842 Other salts of inorganic acids or peroxacids (including aluminosilicates whether or not chemically 
defined), other than azides. 
2843 Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not 
chemically defined; amalgams of precious metals. 
2844 Radioactive chemical elements and radioactive is otopes (including the fissile or fertile chemical 
elements and isotopes) and their compounds; mixt ures and residues containing these products. 
2845 Isotopes other than those of Heading 2844; compounds, inorganic or organic, of such isotopes, 
whether or not chemically defined. 
2846 Compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium or of mixtures of 
these metals. 
2847 
00 000 0 Urea hydrogen peroxide or non-urea hydrogen peroxide  
2848 
00 000 0 Phosphides of defined or undefined chemical composition, except for ferrophosphorus. 
2849 Carbides, whether or not chemically defined. 
2850 00 Hydrides, nitrides, azides, silicides, borides, of defined or undefined chemical composition, except 
for chemical compounds which are carbides under HS code 2849. 
2852 00 
000 Mercuric compounds, inorganic or organic compounds, except for amalgams. 
2853 00 Other inorganic compounds (including distilled or conductivity water and water of the same 
cleanness); liquid air with or without inactive ga s); compressed air; amalgams, except for precious 
metals amalgams. 
2901 Acyclic hydrocarbons. 
2902 Cyclic hydrocarbons. 
2903 Halogenated derivatives of hydrocarbons. 
2904 Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated. 
2905 Acyclic alcohols and their halogented, sulphonated, nitrated or nitrosated derivatives. 
2906 Cyclic alcohols and their halogenated, sulp honated, nitrated or nitrosated derivatives. 
2907 Phenols; phenol-alcohols. 
2908 Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols. 
2909 Ethers, ether-alcohols, ether phenols, ether-alcohol-phenols, alcohol peroxides, ether peroxides, 
ketone peroxides (whether or not chemically defined), and their halogenated, sulphonated, nitrated 
or nitrosated derivatives. 
2910 Epoxides, epoxyalcohols, epoxyphenols, and epoxy ethers, with a three-member ring and their 
halogented, sulphonated, nitrated or nitrosated derivatives. 
2911 00 000 0 Acetals and semiacetals containing  or not containing other acid- containing functional group and 
their halogenated, sulfonated, nitrated or nitrozated derivatives. 
2912 Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; 
paraformaldehyde. 
2913 00 000 0 Halogented, sulphonated, nitrated or nitrosated derivatives of compounds under HS code 2912. 
2914 Ketones and quinones, whether or not with other oxygen function, and their halogenated, 
sulphonated, nitrated or nitrosated derivatives. 
2915 Saturated acyclic monocarboxylic acids and thei r anhydrides, halides, pe roxides and peroxyacids; 
their halogenated, sulphonated, nitr ated or nitrosated derivatives. 
2916 Unsaturated acyclic monocarboxylic acids, cyc lic monocarbolic acids, their anhydrides, halides, 
peroxides, and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. 
2917 Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, 
sulphonated, nitrated or nitrosated derivatives. 
2918 Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and 
peoxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. 
2919 Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, 
nitrated or nitrosated derivatives.  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 303 
 
 
  CET Code Description of products 
2920 Esters of other inorganic acids (excluding esters of hydrogen halides) and their salts; their 
halogenated, sulphonated, nitrated or nitrosated derivatives. 
2921 Amine-function compounds. 
2922 Oxygen-function amino-compounds.  
2923 Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids. 
2924 Carboxyamide-function compounds; amide-function compounds of carbonic acid.  
2925 Carboxyimide-function compounds (including saccharin and its salts) and imine-function 
compounds.  
2926 Nitrile-function compounds. 
2927 00 000 0 Diazo-, azo- or azoxy compounds. 
2928 00 Organic hydrazine or hydroxylamine derivatives. 
2929 Compounds with other nitrogen function. 
2930 Organo-sulphur compounds. 
2931 00 Other organic-inorganic compounds. 
2932 Heterocyclic compounds with oxygen hetero-atom(s) only.  
2933 Heterocyclic compounds with nitrogen hetero-atom(s) only.  
2934 Nucleic acids and their salts whether or not chemically defined; other heterocyclic compounds. 
2935 00 Sulfonamides. 
2936 Provitamins and vitamins, natural or reproduced by synthesis (including natural 
concentrates),derivatives thereof used primarily as  vitamins, and intermixtures of the foregoing, 
whether or not in  any solvent.  
2937 Hormones, prostaglandins, thromboxanes and leuko trienes, natural or reproduced by synthesis; 
derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones.  
2938 Glycosides, natural or reproduced by synthesis and their salts, ethers, esters and other derivatives. 
2939 Vegetable alkaloids, natural or reproduced by synthesis and their salts, ethers, esters and other 
derivatives. 
2940 
00 000 0 Chemically clean sugars, except for saccharose, lactose, maltose, glucose, fructose; sugar ethers, 
sugar acetals, sugar esters, their salts, except fo r products under HS c odes 2937, 293 8 or 2939. 
2941 Antibiotics. 
2942 
00 000 0 Other organic compounds. 
3001 Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of 
glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other 
human or animal substances prepar ed for therapeutic or prophylac tic uses, not elsewhere specified 
or included. 
3002 Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and 
other blood fractions and modified immunological products, whether or not obtained by means of 
biotechnological processes; vaccines, toxins, cultu res of micro organisms (excluding yeasts) and 
similar products. 
3003 Medicaments (excluding goods of Headings 3002, 3005 or 3006) consisting of two or more 
constituents which have been mixed together for th erapeutic or prophylactic uses, not put up in 
measures doses or in forms or packings for retail sale. 
3004 Medicaments (excluding goods of Heading 3002, 3005 or 3006) consisting of mixed or unmixed 
products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale. 
3005 Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, 
poultices),impregnated or coated w ith pharmaceutical substances or pu t up in forms or packings for 
retail trade for medical, surgical, dental or veterinary purposes. 
3006 Pharmaceutical good s specified in Note 4 to this Chapter. 
3202 Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether 
or not containing natural tanning substances; enzymatic preparations for pre-tanning. WT/ACC/SPEC/KAZ/9/Rev.5 
Page 304  
 
  CET Code Description of products 
3204 Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in 
Note 3 to this Chapter based on synthetic organic colouring matter; synthetic organic products of a 
kind used as fluorescent brightening agents or as  luminophores, whether or not chemically defined. 
–synthetic organic colouring matter and preparations based thereon as specified in Note 3 to this 
Chapter. 
3209 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically 
modified natural polymers, dispersed or dissolved in an aqueous medium. 
3215 Printing ink, writing or drawing ink, and othe r inks, whether or not concentrated or solid. 
3302 Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one 
or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages. 
3307 Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories 
and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared 
room deodorizers, whether or not perfumed or having disinfectant properties. 
3401 Soap, organic surf ace-active products and pr eparations for use as soap, in  the form of bars, cakes, 
moulded pieces or shapes, whether or not contai ning soap; organic surface-active agents and 
washing preparations for leather in the form of liquid or cream, in packings for retail sale, whether 
or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with 
soap or detergent. 
3402 Organic surface-active agents (other than soap); surface-active preparations, washing preparations 
(including auxiliary washing preparations) and cleaning preparations, whether or not containing 
soap, other than those of Heading 3401. 
3507 Enzymes; prepared enzymes not elsewhere specified or included. 
3602 00 000 0 Finished explosives, except for gunpowder. 
3603 00 Safety fuses, detonating cords, percussion or detonating caps, igniters, detonators. 
3805 Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other 
treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; 
pine oil containing alpha-terpineol as the main constituent. 
3806 Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums. 
3808 Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth 
regulators, disinfectants and similar products, put up in forms or packings for retail sale or as 
preparations or articles (for example, sulphur-tr eated bands, wicks and ca ndles, and fly-papers). 
3901 Polymers of ethylene, in primary forms. 
3902 Polymers of propylene or of other olefins, in primary forms. 
3903 Polymers of styrene, in primary forms. 
3904 Polymers of vinyl chloride or of other halogenated olefins, in primary forms. 
3905 Polymers of vinyl acetate or of other vinyl es ters, in primary forms; other vinyl polymers in 
primary forms. 
3906 Acrylic polymers in primary forms. 
3907 Polyacetals, other polyethers and epoxide resins, in primary fo rms; polycarbonates , alkyd resins, 
polyallyl esters and other polyesters, in primary forms. 
3908 Polyamides in primary forms. 
3909 Amino-resins, phenolic resins, and polyurethanes, in primary forms. 
3911 Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other 
products specified in Note 3 to this Chapter, not elsewhere specified or incl uded, in primary forms. 
3912 Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms. 
3913 Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened 
proteins, chemical derivatives of natural rubber),  not elsewhere specified or included, in primary 
forms. 
3914 00 000 0 Ion-exchange resins, extracted from polymers under HS code 3901-3913, in primary forms. 
3915 Waste, parings and scrap, of plastics.  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 305 
 
 
  CET Code Description of products 
3916 Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile 
shapes, whether or not surface-worked but not otherwise worked, of plastics. 
3917 Tubes, pipes, and hoses, and fittings therefore (f or example, joints, elbows, flanges), of plastics. 
3918 Floor coverings of polymer materials, whether or not self-adhesive, in rolls or in the form of tiles; 
wall or ceiling coverings of polymers, as defined in Note 9 to this Chapter. 
3919 Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of polymer materials, 
whether or not in rolls. 
3920 Other plates, sheets, film, foil and strip, of polymer materials, non-cellular and not reinforced, 
laminated, supported or similarly combined with other materials. 
3921 Other plates, sheets, film, foil and strip, of polymer materials.  
3922 Baths, shower-baths, wash-basins, bidets, lavato ry pans, seats and covers, flushing cisterns and 
similar sanitary ware, of plastics. 
3923 Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, 
of plastics. 
3924 Tableware, kitchenware, other househol d articles and toilet articles, of plastics. 
3925 Builders' ware of plastics, not elsewhere specified or included. 
3926 Other articles of plastics and articles of other materials of Headings 3901 to 3914. 
4001 Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or 
in plates, sheets or strip. 
4011 New pneumatic tyres, of rubber. 
4104 Leather or leather crust of bovine (including buffalo), or equine animals, without hair on, whether 
or not split, but not further prepared. 
4202 Trunks, suit-cases, vanity-cases, executive-case s, brief-cases, school satchels, spectacle cases, 
binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; 
travelling-bags, toilet bags, rucksacks, handba gs, shopping-bags, wallets, purses, map-cases, 
cigarette-cases, tobacco-pouches, tool bags, spor ts bags, bottle-cases, jewellery boxes, powder-
boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of 
polymer or textile materials, of vulcanized fibre or of paperboard, or wholly or mainly covered 
with such materials or with paper. 
4303 Articles of apparel, clothing acce ssories and other articles of fur skin. 
4410 Particle board, oriented strand board (OSB) and similar board (for example, waferboard) of wood 
or other ligneous materials, whether or not agglomerated with resins or other organic binding 
substances. 
4411 Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic 
substances. 
4412 Plywood, veneered panels and similar laminated wood. 
4418 Builders' joinery and carpentry of wood, including cellular wood panels, assembled parquet panels, 
shingles and shakes. 
4801 
00 000 0 Newsprint paper rolled or in sheets 
4803 00 Paper napkins or face napkins, paper towels  or paper diapers and ot her kinds of paper for 
household or sanitary-hygienic purposes, cellulose cotton and sheet of cellulose fibre, full-creped 
or not creped, corrugated or not corrugated, embossed or not embossed, perforated or not 
perforated, with coloured or un coloured surface, printed or u nprinted, in rolls or sheets. 
4808 Paper and paperboard, corrugated (with or wit hout glued flat surface sheets), creped, crinkled, 
embossed or perforated, in rolls or sheets, other than paper of the kind described in Heading 4803. 
4814 Wallpaper and similar wall coverings; window transparencies of paper. 
4818 Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for 
household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; 
handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, napkins for babies, tampons, bed 
sheets and similar household, sanitary or hosp ital articles, articles of apparel and clothing 
accessories, of paper pulp, paper, cellulose  wadding or webs of cellulose fibres. 
4819 Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wading or 
webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard, of a 
kind used in offices, shops or the like. WT/ACC/SPEC/KAZ/9/Rev.5 
Page 306  
 
  CET Code Description of products 
4820 Registers, account bo oks, note books, order bo oks, receipt books, letter pads, memorandum pads, 
diaries and similar articles, exercise-books, blotting pads, binders (loose-leaf or other), folders, file 
covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, of paper or paperboard. 
5001 
00 000 0 Silk cocoon, good for reeling 
5002 00 
000 0 (Thrown) raw silk 
5003 00 
000 0 Silk wastes (including cocoons, not good for ree ling, cocoon thread wastes and unravelled raw silk)
5004 00 Silk thread (except for yarn from silk wastes), not packed for retail sale. 
5005 00 Yarn from silk wastes, not packed for retail sale. 
5006 00 Silk thread and yarn from silk wastes, packed for retail sale, fibre from silk moth fibroin  
5007 Woven fabrics of silk or of silk waste. 
5101 Wool, not carded or combed. 
5102 Fine or coarse animal hair, not carded or combed. 
5103 Waste of wool or of fine or coarse animal hair, including yarn waste but excluding garnetted stock. 
5104 
00 000 0 Unravelled wool or fine or coarse animal hair 
5105 Wool and fine or coarse animal hair, carded or combed (including combed wool in fragments). 
5106 Yarn of carded wool, not put up for retail sale. 
5107 Yarn of combed wool, not put up for retail sale. 
5108 Yarn of fine animal hair (carded or combed), not put up for retail sale. 
5109 Yarn of wool or of fine animal hair, put up for retail sale. 
5110 00 
000 0 Yarn of coarse animal hair or horse hair (including gimp thread from horse hair), packed or not 
packed for retail sale. 
5111 Woven fabrics of carded wool or of carded fine animal hair. 
5112 Woven fabrics of combed wool or of combed fine animal hair. 
5113 00 000 0 Fabric from coarse animal hair or horse hair 
5201 00 Cotton fibre, not carded or combed 
5202 Cotton waste (including yarn waste and garnetted stock). 
5203 00 
000 0 Cotton fibre, carded or combed 
5204 Cotton sewing thread, whether or not put up for retail sale. 
5205 Cotton yarn (other than sewing thread), containing 85% or more by weight of cotton, not put up for 
retail sale. 
5206 Cotton yarn (other than sewing thread), containing less than 85% by weight of cotton, not put up 
for retail sale. 
5207 Cotton yarn (other than sewing thread) put up for retail sale. 
5208 Woven fabrics of cotton containing 85% or more by weight of cotton, weighing not more than 
200 g/m2. 
5209 Woven fabrics of cotton containing 85% or more by weight of cotton, weighing more than 
200 g/m2. 
5210 Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely 
with man-made fibres, weighing not more than 200 g/m2. 
5211 Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely 
with man-made fibres, weighing more than 200 g/m2. 
5212 Other woven fabrics of cotton. 
5301 Flax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted stock).
5302 True hemp (Cannabis sativa L.), raw or processed but not spun; tow and waste of true hemp 
(including yarn waste and garnetted stock). 
5303 Jute and other textile bast fibres (excluding fl ax, true hemp and ramie), raw or processed but not 
spun; tow and waste of these fibres (including yarn waste and garnetted stock).  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 307 
 
 
  CET Code Description of products 
5305 00 
000 0 Fibre of coconut, abacus ( Musa textilis Nee ), rami and other plant textile fibres, not named or not 
included under other tariff lines, raw or processed, but not spinned; combings and wastes from 
these fibres (including spinning wastes and unravelled raw fibres)   
5306 Flax yarn. 
5307 Yarn of jute or of other textile bast fibres of Heading 5303. 
5308 Yarn of other vegetable textile fibres; paper yarn. 
5309 Woven fabrics of flax. 
5310 Woven fabrics of jute or of other textile bast fibres of Heading 5303. 
5311 00 Fabrics of other plant tex tile fibres; fabrics of spun cotton 
5401 Sewing thread of man-made filaments, whether or not put up for retail sale. 
5402 Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic 
monofilament of less than 67 decitex. 
5403 Artificial filament yarn (other than sewing thread), not put up for retail sale, including artificial 
monofilament of less than 67 decitex. 
5404 Synthetic monofilament of 67 decitex or more and of which no cross– sectional dimension exceeds 
1 mm; strip and the like (for example, artificial stra w) of synthetic textile materials of an apparent 
width not exceeding 5 mm. 
5405 00 000 0 Monofilament of 67 decitex or more and of which no cross– sectional dimension exceeds 1 mm; 
strip and the like (for example, artificial straw) of  artificial textile materials of an apparent width 
not exceeding 5 mm. 
5406 00 000 0 Chemical filament yarn (except for sewing threads), packed for retail sale. 
5407 Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of 
Heading 5404. 
5408 Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of 
Heading 5405. 
5501 Synthetic filament tow. 
5502 00 Man-made filament tow. 
5503 Synthetic staple fibres, not carded, combed or otherwise processed for spinning. 
5504 Artificial staple fibres, not carded, combed or otherwise processed for spinning. 
5505 Waste (including noils, yarn waste and garnetted stock) of man-made fibres. 
5506 Synthetic staple fibres, carded, combed or otherwise processed for spinning. 
5507 00 000 0 Man-made fibres, carded, combed or processed differently for spinning. 
5508 Sewing thread of man-made staple fibres, whether or not put up for retail sale. 
5509 Yarn (other than sewing thread) of synthetic staple fibres, not put up for retail sale. 
5510 Yarn (other than sewing thread) of artificial staple fibres, not put up for retail sale. 
5511 Yarn (other than sewing thread) of man-made staple fibres, put up for retail sale. 
5512 Woven fabrics of synthetic staple fibres, containing 85% or more by weight of synthetic staple 
fibres. 
5513 Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed 
mainly or solely with cotton, of a weight not exceeding 170 g/m2. 
5514 Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed 
mainly or solely with cotton, of a weight exceeding 170 g/m2. 
5515 Other woven fabrics of synthetic staple fibres. 
5516 Woven fabrics of artificial staple fibres. 
5601 Wadding of textile materials and articles ther eof; textile fibres, not exceeding 5 mm in length 
(flock), textile dust and mill neps. 
5602 Felt, whether or not impregnated, coated, covered or laminated. 
5603 Nonwovens, whether or not impregnated, coated, covered or laminated. 
5604 Rubber thread and cord, textile covered; textile yarn and strip and the like of Heading 5404 or 
5405, impregnated, coated, covered or sheathed with rubber or plastics. WT/ACC/SPEC/KAZ/9/Rev.5 
Page 308  
 
  CET Code Description of products 
5605 00 0 Gimped or not gimped metallic thread, which is a textile thread or flat or similar thread under HS 
codes 5404 or 5405, mixed with metal in the form of a thread, plate or powder, or covered with 
metal. 
5606 00 Thread gimped and flat and similar thread under HS codes 5404 or 5405, gimped thread (except for 
thread under HS code 5605 and gimped thread from horse hair); chenille yarn (including flocked 
chenille); fancy loop yarn. 
5607 Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not 
impregnated, coated, covered or sh eathed with rubber or plastics. 
5608 Knotted netting of twine, cordage of rope; made up  fishing nets and other made up nets, of textile 
materials. 
5609 00 000 0 Products from threads or yarn, flat or similar threads under HS codes 5404 or 5405, twine, cordage 
of rope, not named or  not included under other tariff lines. 
5701 Carpets and other textile floor coverings, knotted, whether or not made up. 
5702 Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, 
including "Kelem", "Schumacks", "Karamanie" and similar hand-woven rugs. 
5703 Carpets and other textile floor coverings, tufted, whether or not made up. 
5704 Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up. 
5705 00 Carpets and other textile floor coverings, whether or not made up. 
5801 Woven pile fabrics and chenille fabrics, other than fabrics of Heading 5802 or 5806. 
5802 Terry towelling and similar woven terry fabrics, other than narrow fabrics of Heading 5806; tufted 
textile fabrics, other than products of Heading 5703. 
5803 00 Leno fabrics, except for narrow fabrics under HS code 5806. 
5804 Tulles and other net fabrics, not  including woven, knitte d or crocheted fabrics; lace in the piece, in 
strips or in motifs, other than fabrics of Headings 6002– 6006. 
5805 00 000 0 Hand-made tapestry similar to Belgian, Aubusson, Beauvais or similar tapestry and embroidered 
tapestry (for example, cross-stitched or satin-stitched), whether or not made up.  
5806 Narrow woven fabrics, other than goods of Heading 5807; narrow fabrics consisting of warp 
without weft assembled by means of an adhesive (bolducs). 
5807 Labels, badges, and simila r articles of textile materials, in the pi ece, in strips or cut to shape or size, 
not embroidered. 
5808 Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or 
crocheted; tassels, pompons and similar articles. 
5810 Embroidery in the piece, in strips or in motifs. 
5811 00 000 0 Quilted textile fabrics in piece, consisting of one or a few layers of textile materials, sewed with a 
soft layer or  connected in another way, except for embroidery under HS code 5810.  
5901 Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of 
books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile 
fabrics of a kind used for hat foundations. 
5902 Tyre cord fabric of high-tenacity yarn of nylon or other polyamides, polyesters or viscose rayon. 
5903 Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of 
Heading 5902. 
5904 Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied 
to a textile backing, whether or not cut to shape. 
5905 00 Wall carpets from textile products  
5906 Rubberized textile fabrics, other than those of Heading 5902. 
5907 00 Textile products saturated or covered in an other way; painted fabrics for theatrical scenery, 
background scenery for art studios or similar fabrics. 
5908 00 000 0 Textile wicks, woven, braided or knitted for lamps,  oil cooking stoves, lighters, candles or similar 
products; gas mantle and tubular textile fabric for gas mantles, coated or not coated 
5909 00 Textile hoses and similar te xtile tubes with pads, trimming or accessories from other materials or 
without thereof 
5910 00 000 0 Conveyor belt or drive belt or belting from textile materials, coated or not coated, covered or not 
covered, laminated  with plastics or not laminated, or armoured with metal or other material 
5911 Textile products and articles, for technical uses, specified in Note 7 to this Chapter.  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 309 
 
 
  CET Code Description of products 
6001 Pile fabrics, including "long-pile" fabr ics and terry fabrics, knitted or crocheted. 
6002 Knitted or crocheted fabr ics, of a width not exceeding 30 cm, c ontaining by weight  5% or more of 
elastomeric yarn or rubber thread, other than fabrics of Heading 6001. 
6003 Knitted or crocheted fa brics, of a width not exceeding 30 cm, other than fabrics of Headings 6001 
or 6002. 
6004 Knitted or crocheted fabr ics, of a width not exceeding 30 cm, c ontaining by weight  5% or more of 
elastomeric yarn or rubber thread, other than fabrics of Heading 6001. 
6005 Raschel lace (including crocheted fabrics fo r manufacture of lace), other than fabrics of 
Headings 6001– 6004. 
6006 Other knitted or crocheted fabrics. 
6101 Men's or boys' overcoats, car-coats, capes, cloa ks, anoraks (including ski-jackets), wind-cheaters, 
wind-jackets and similar articles, knitted or cr ocheted, other than those of Heading 6103. 
6102 Women's or girls' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), 
wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of Heading 
6104. 
6103 Men's or boys' suits, ensembles, jackets, blazers, trouse rs, bib and brace overalls, breeches and 
shorts (other than swimwear), knitted or crocheted. 
6104 Women's or girls' suits , ensembles, jackets, blazer s, dresses, skirts, divide d skirts, trousers, bib– 
and-brace overalls, breeches and shorts (other than swimw ear), knitted or crocheted. 
6105 Men's or boys' shirts, knitted or crocheted. 
6106 Women's or girls' blouses, shirts, and shirt– blouses, knitted or crocheted. 
6107 Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar 
articles, knitted or crocheted. 
6108 Women's or girls' slips, petticoats, briefs, panties, nightdresses, pyjamas, negliges, bathrobes, 
dressing gowns and similar articles, knitted or crocheted. 
6109 T–shirts, singlets and other vests, knitted or crocheted. 
6110 Jerseys, pullovers, cardigans, waistcoats  and similar articles, knitted or crocheted. 
6111 Babies' garments and clothing  accessories, knitted or crocheted. 
6112 Track suits, ski suits and swimwear, knitted or crocheted. 
6113 00 Clothes from textile machine or hand-knitted fabric 
6114 Other garments, knitted or crocheted. 
6115 Pantyhose, tights, stockings, socks and other hosiery, including graduated compression hosiery (for 
example, stockings for varicose veins) and footw ear without applied soles, knitted or crocheted. 
6116 Gloves, mittens and mitts, knitted, or crocheted. 
6117 Other made up clothing accessories, knitte d or crocheted; knitted or croc heted parts of garments or 
of clothing accessories. 
6201 Men's or boys' overcoats, car-coats, capes, cloa ks, anoraks (including ski-jackets), wind-cheaters, 
wind-jackets and similar articles, other than those of Heading 6203. 
6202 Women's or girls' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-
cheaters, wind-jackets and similar article s, other than those of Heading 6204. 
6203 Men's or boys' suits, ensembles, jackets, blazers, trouse rs, bib and brace overalls, breeches and 
shorts (other than swimwear). 
6204 Women's or girls' suits , ensembles, jackets, blazer s, dresses, skirts, divide d skirts, trousers, bib and 
brace overalls, breeches and shorts (other than swimwear). 
6205 Men's and boys' shirts. 
6206 Women's or girls' blouses, shirts and shirt-blouses. 
6207 Men's or boys' singlets and other vests, underpants , briefs, nightshirts, pyjamas, bathrobes, dressing 
gowns and similar articles. 
6208 Women's and girls' singlets and other vests, slips,  petticoats, briefs, panties, nightdresses, pyjamas, 
negliges, bathrobes, dressing gowns and similar articles. 
6209 Babies' garments and clothing accessories. 
6210 Garments, made up of fabrics of Headings 5602, 5603, 5903, 5906 or 5907. 
6211 Track suits, ski suits and swimwear; other garments. WT/ACC/SPEC/KAZ/9/Rev.5 
Page 310  
 
  CET Code Description of products 
6212 Brassieres, girdles, corsets, braces, susp enders, garters and similar articles and parts thereof, 
whether or not knitted or crocheted. 
6213 Handkerchiefs. 
6214 Shawls, scarves, mufflers, mantillas, veils and the like. 
6215 Ties, bow ties and cravats. 
6216 00 000 0 Gloves and mittens. 
6217 Other made-up clothing accessories; parts of garments or of clothing accessories, other than those 
of Heading 6212. 
6301 Blankets and travelling rugs. 
6302 Bed linen, table linen, toilet linen and kitchen linen. 
6303 Curtains (including drapes) and interior blinds; curtain or bed valances. 
6304 Other furnishing articles excluding those of Heading 9404. 
6305 Sacks and bags, of a kind used for the packing goods. 
6306 Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods. 
6307 Other made-up articles, including dress patterns. 
6308 00 000 0 Sets of fabrics and yarn or th reads with accessories or without thereof, for carpets, tapestry, 
embroidered table clothes or napkins or similar textile products, packed for retail sale. 
6309 
00 000 0 Used clothes and other used products 
6310 Used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, 
rope or cables, of textile materials. 
6403 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. 
6404 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile 
materials. 
6405 Other footwear. 
6806 Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays, foamed 
slag and similar expanded mineral materials; mixtures and articles of heat-insulating, 
sound-insulating or sound-absorbing mineral materials, other than those of Heading 6811 or 6812 
or of Chapter 69. 
6907 Unglazed ceramic flags and pavi ng, hearth or wall tiles; unglazed  ceramic mosaic cubes and the 
like, whether or not on a backing. 
6908 Glazed ceramic flags an d paving, hearth or wall tiles; glazed ceramic mosaic cubes and the like, 
whether or not on a backing. 
6909 Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar 
receptacles of kind used in agriculture; ceramic pot s, jars and similar articles of kind used for the 
conveyance or packing of goods. ceramic wares  for laboratory, chemical or other technical uses. 
6910 Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing 
cisterns, urinals and similar sanitary fixtures. 
6911 Tableware, kitchenware, other household artic les and toilet articles, of porcelain or china. 
7005 Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, 
reflecting or non-reflecting layer, but not otherwise worked. 
7009 Glass mirrors, whether or not framed, including rear-view mirrors. 
7010 Carboys, bottles, flasks, jars, pots, phials, ampoules  and other containers, of glass, of a kind used 
for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, 
of glass. 
7013 Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes 
(other than that of Heading 7010 or 7018). 
7016 Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether 
or not wired, of a kind used for building or construction purposes; glass cubes and other glass small wares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and 
the like; multicellular or foam glass in blocks, panels, plates, shells or similar forms. 
7019 Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics). 
7105 Dust and powder of natural or synthetic precious or semi-precious stones.  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 311 
 
 
  CET Code Description of products 
7204 Ferrous waste and scrap; remelting scrap ingots of iron or steel. 
7209 Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, cold-rolled 
(cold-reduced), not clad, plated or coated. 
7210 Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or 
coated. 
7213 Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel. 
7214 Other bars and rods of iron or non-alloy steel, not further worked than forged, hot-rolled, hot-drawn 
or hot-extruded but including those twisted after rolling. 
7216 Angles, shapes, and sections of iron or non-alloy steel. 
7219 Flat-rolled products of stainless steel, of a width of 600 mm or more. 
7220 Flat-rolled products of stainless steel, of a width of less than 600 mm. 
7225 Flat-rolled products of other alloy steel, of a width of 600 mm or more. 
7227 Bars and rods, hot-rolled, in irregularly wound coils, of other alloy steel. 
7228 Other bars and rods of other alloy steel; angles, shapes and sections, of other alloy steel; hollow 
drill bars and rods, of alloy or non-alloy steel. 
7303 00 Tubes, pipes and hollow profiles, of iron casting. 
7304 Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel. 
7305 Other tubes and pipes (for example, welded, riveted or similarly closed), with circular 
cross-sections and external diameter of which exceeds 406.4 mm, of iron or steel. 
7306 Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted, or similarly 
closed), of iron or steel. 
7404 00 Copper wastes and scrabs. 
7408 Copper wire. 
7410 Copper foil (whether or not printed or backed with paper, paperboard, plastics or similar backing 
materials) of a thickness (excluding any backing) not exceeding 0.15 mm. 
7606 Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm. 
7607 Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar 
backing materials), of a thickness (excluding any backing) not exceeding 0.2 mm. 
7608 Aluminium tubes and pipes. 
8104 Magnesium and articles thereof, including waste and scrap. 
8302 Base metal mountings, fittings and similar ar ticles suitable for furnitu re, doors, staircases, 
windows, blinds, coachwork, saddlery, trunks, chests , caskets or the like; base metal hat-racks, hat-
pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of 
base metal. 
8309 Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for 
bottles, threaded bungs, bung covers, seals, and other packing accessories, of base metal. 
8407 Spark-ignition reciprocating or rotary internal combustion piston engines. 
8408 Compression-ignition, internal combustion piston engines (diesel or semi-diesel engines). 
8415 Air conditioning machines, comprising a motor-driven fan and elements for changing the 
temperature and humidity, including those machines in which humidity cannot be separately 
regulated. 
8418 Refrigerators, freezers and other refrigerating or freezing equipment,  electric or other; heat pumps 
other than air conditioning machines of Heading 8415. 
8424 Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids 
or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or 
sand blasting machines and similar jet projecting machines. 
8428 Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, 
teleferics). 
8432 Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or 
sports-ground rollers. 
8433 Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; 
machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than 
machinery of Heading 8437. 
8434 Milking machines and dairy machinery. WT/ACC/SPEC/KAZ/9/Rev.5 
Page 312  
 
  CET Code Description of products 
8443 Printing machinery used for pr inting by means of plates, cylinde rs and other printing components 
of Heading 8442; other printers, copying machines and facsimile machines, whether or not 
combined; parts and accessories thereof. 
8450 Household or laundry-type washing machines, including machines which both wash and dry. 
8451 Machinery (other than machines of Heading 8450) for washing, cleaning, wringing, drying, 
ironing, pressing (including fu sing presses), bleaching,  dyeing, dressing, fi nishing, coating or 
impregnating textile yarns, fabrics, or made up te xtile articles and machines for applying the paste 
to the base fabric or other support used in the manufacture of floor coverings such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics. 
8452 Sewing machines, other than book-sewing machines of Heading 8440; furniture, bases and covers 
specially designed for sewing m achines; sewing machine needles. 
8455 Metal-rolling mills and rolls therefore. 
8456 Machine-tools for working any material by removal of material, by laser or other light or photon 
beam, ultrasonic, electro-discharge, electro-che mical, electron beam, ion-beam or plasma arc 
processes. 
8457 Machining centres, unit construction machines (s ingle station) and multi-st ation transfer machines 
for working metal. 
8458 Lathes (including turning centres), for removing metal. 
8459 Machine-tools (including way-type unit head machines) for drilling, boring, milling, threading or 
tapping by removing metal, other than lathes (including turning centres) of Heading 8458. 
8460 Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise 
finishing metal or cermets by means of grinding stones, abrasives or polishing products, other than 
gear cutting, gear grinding or gear finishing machines of Heading 8461. 
8461 Machine-tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear 
finishing, sawing, cutting-off and other machine-tools working by removing metal or cermets, not 
elsewhere specified or included. 
8462 Machine-tools (including presses) for working metal by forging, hammering or die-stamping; 
machine-tools (including presses) for working metal by bending, folding, straightening, flattening, 
shearing, punching or notching; presses for working metal or metal carbides, not specified above. 
8474 Machinery for sorting, washing, crushing, grinding, mixing or kneading earth, stone, ores or other 
mineral substances, in solid (including powder or paste) form; machinery for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, unhardened cements, plastering materials 
or other mineral products in powder or paste form; machines for forming foundry moulds of sand. 
8481 Taps, cocks, valves and similar appliances for pipe s, boiler shells, tanks, vats or the like, including 
pressure-reducing valves and thermostatically controlled valves. 
8482 Ball or roller bearings. 
8501 Electric motors and generators (excluding generating sets). 
8502 Electric generating sets and rotary converters. 
8504 Electrical transformers, static converters (for example, rectifiers) and inductors. 
8505 Electro-magnets; permanent magnets and articles intended to become permanent magnets after 
magnetisation; electro-magnetic or permanent magnet chucks, clamps and similar holding devices; 
electro-magnetic couplings, clutches and brakes; electro-magnetic lifting heads. 
8507 Electric accumulators, in cluding separators ther efore, whether or not rectangular (including 
square). 
8508 Vacuum cleaners. 
8516 Electric instantaneous or storage water heaters and immersion heaters; electric space heating 
apparatus and soil heating apparatus; electro-therm ic hair-dressing apparatus (for example, hair 
dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other 
electro-thermic appliances of a kind used for do mestic purposes; electric heating resistors, other 
than those of Heading 8545. 
8517 Telephone sets, including telephones for cellular networks or for other wireless networks; other 
apparatus for the transmission or reception of voice, images or other data, including apparatus for 
communication in a wired or wireless network (such as a local or wide area network), other than 
transmission or reception apparatus of Heading 8443, 8525, 8527 or 8528. 
8519 Sound recording or sound reproducing apparatus.  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 313 
 
 
  CET Code Description of products 
8521 Video recording or reproducing apparatus, whether or not incorporating a video tuner. 
8525 Transmission apparatus for radio- broadcasting or television, whet her or not incorp orating reception 
apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and 
video camera recorders. 
8528 Monitors and projectors, not in corporating television reception apparatus; reception apparatus for 
television, whether or not incorporating radio-broadcast receivers or sound or video recording or 
reproducing apparatus. 
8529 Parts suitable for use solely or principally with the apparatus of Headings 8525 to 8528. 
8537 Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of 
Heading 8535 or 8536, for electric control or distribution of electricity, including those 
incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of Heading 8517. 
8539 Electric filament or discharge lamps, including sealed-beam lamp units and ultra-violet or infra-red 
lamps; arc-lamps. 
8542 Electronic integrated circuits. 
8544 Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other 
insulated electric conductors, whether or not fitted w ith connectors; optical fibre cables, made up of 
individually sheathed fibres, whether or not asse mbled with electric conductors or fitted with 
connectors. 
8545 Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or 
other carbon, with or without metal, of a kind used for electrical purposes. 
8603 Self-propelled railway or tramway coaches, vans and trucks, other than those of Heading 8604. 
8605 00 000 Passenger non-self-propelled railway or tram cars; baggage, mail o other specialized  railway or 
tram non-self-propelled cars (except for included under tariff lines 8604). 
8701 Tractors (other than tractors of Heading 8709). 
8702 Motor vehicles for the transport of ten or more persons, including the driver. 
8703 Motor cars and other motor vehicles principally designed for the transport of persons (other than 
those of Heading 8702), including station wagons and racing cars. 
8704 Motor vehicles for the transport of goods. 
8705 Special purpose motor vehicles, other than those principally designed for the transport of persons 
or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer 
lorries, road-sweeper lorries, spraying lorries, mobile workshops, mobile radiological units). 
8708 Parts and accessories of  the motor vehicles of Headings 8701 to 8705. 
8716 Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof. 
8802 Other aircraft (for example, helicopters, aeroplanes); spacecraft (i ncluding satellites) and suborbital 
and spacecraft launch vehicles. 
9001 Optical fibres and optical fibre bundles; optical fibre cables other than those of Heading 8544; 
sheets and plates of polarising material; lenses (including contact lenses), prisms, mirrors and other 
optical elements, of any material , unmounted, other than such elements of glass not optically 
worked. 
9003 Frames and mountings for spectacles, goggles or the like and parts thereof. 
9006 Photographic (other than cinematographic) cameras; photographic flashlight apparatus and 
flashbulbs other than discharge lamps of Heading 8539. 
9013 Liquid-crystal devices not constituting articles pr ovided for more specifically in other headings; 
lasers, other than laser diodes; other optical appliances and instruments, not specified or included 
elsewhere in this Chapter. 
9016 00 Weight scale with balance sensitivity of 0,05  grams or more, with weights or without thereof. 
9018 Instruments and appliances used in medical, surgical, dental or veterinary sciences, including 
scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments. WT/ACC/SPEC/KAZ/9/Rev.5 
Page 314  
 
  CET Code Description of products 
9022 Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, whether or not for 
medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray 
tubes and other X-ray generators, high-tension generators, control panels and desks, screens, examination or treatment tables, chairs and the lik e.– apparatus based on the use of X-rays, whether 
or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy 
apparatus. 
9025 Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers 
and psychrometers, recording or not and any combination of these instruments. 
9028 Gas, liquid or electricity supply or production meters, including calibrating meters therefore. 
9401 Seats (other than those of Heading 9402), whether or not convertible into beds, and parts thereof. 
9402 Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, 
hospital beds with mechanical fittings, dentists' chai rs); barbers' chairs an d similar chairs, having 
rotating as well as both reclining and elevating movements; parts of the foregoing articles. 
9403 Other furniture and parts thereof. 
9406 00 Assembled building construction. 
 
 
  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 315 
 
 
  ANNEX 7 
List of Developing Countries Beneficiaries of the Tariff Preferences System of the Customs Union  
1. Albania 
2. Algeria 
3. Anguilla 
4. Antigua and Barbuda 
5. Argentina 
6. Aruba 
7. The Bahamas 
8. Bahrain 
9. Barbados 
10. Belize 
11. Bermuda 
12. Bolivia 
13. Bosnia and Herzegovina 
14. Botswana 
15. Brazil 
16. British Virgin Islands 
17. Brunei Darussalam 
18. Cameroon 
19. Cape Verde, Republic of 
20. Cayman Islands 
21. Chile 
22. China 
23. Colombia 
24. Cook Islands 
25. Costa Rica 
26. Côte d'Ivoire 
27. Croatia 
28. Cuba 
29. Democratic Republic of the Congo 
30. Dominica 
31. Dominican Republic 
32. Ecuador 
33. Egypt 
34. Fiji 
35. Gabon 
36. Ghana 
37. Grenada 
38. Guatemala 
39. Guyana 
40. Honduras 
41. Hong Kong, China 
42. India 
43. Indonesia 
44. Iran, Islamic Republic of 
45. Iraq 
46. Jamaica 
47. Jordan 
48. Kenya 
49. Kingdom of Saudi Arabia 50. Korea, Democratic People's Republic 
of 
51. Korea, Republic of 
52. Kuwait 
53. Lebanon 
54. Libya 
55. Macedonia 
56. Malaysia 
57. Marshall Islands 
58. Mauritius 
59. Mexico 
60. Micronesia, Federative States of 
61. Mongolia 
62. Montenegro 
63. Montserrat 
64. Morocco 
65. Namibia 
66. Nauru, Republic of 
67. Netherlands Antilles 
68. Nicaragua 
69. Nigeria 
70. Niue 
71. Oman 
72. Pakistan 
73. Panama 
74. Papua New Guinea 
75. Paraguay 
76. Peru 
77. Philippines 
78. Qatar 
79. Saint-Helena 
80. Salvador 
81. Serbia, Republic of 
82. Seychelles 
83. Singapore 
84. South African republic 
85. Sri Lanka 
86. St. Kitts and Nevis 
87. St. Lucia 
88. St. Vincent and the Grenadines 
89. Suriname 
90. Swaziland 
91. Syria 
92. Thailand 
93. The Turks and Caicos Islands 
94. Tokelau 
95. Tonga 
96. Trinidad and Tobago 
97. Tunisia WT/ACC/SPEC/KAZ/9/Rev.5 
Page 316  
 
  98. Turkey 
99. United Arab Emirates 
100. Uruguay 
101. Venezuela  
102. Vietnam 
103. Zimbabwe  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 317 
 
 
  ANNEX 8 
List of Least-developed Countries Beneficiaries of the Tariff Preferences System of the Customs 
Union 
1. Afghanistan, Islamic Republic of 
2. Angola, Republic of 
3. Bangladesh 
4. Benin, Republic of 
5. Bhutan 
6. Burkina Faso 
7. Burundi 
8. Cambodia 
9. Central African Republic 
10. Chad 
11. Comoros, Union of the 
12. Congo, Democratic Republic of 
13. Djibouti, Republic of 
14. Equatorial Guinea 
15. Eritrea 
16. Ethiopia   
17. Gambia 
18. Guinea 
19. Guinea Bissau 
20. Haiti 
21. Kiribati, Republic of 
22. Lao People's Democratic Republic 
23. Lesotho 
24. Liberia 
25. Madagascar 
26. Malawi 
27. Mauritania 
28. Mozambique 
29. Myanmar, Union of 
30. Nepal 
31. Niger 
32. Rwanda 
33. Samoa, Independent State of 
34. Sao Tome and Principe, Democratic 
Republic of 
35. Senegal, Republic of 
36. Sierra Leone 
37. Solomon Islands 
38. Somalia 
39. Sudan 
40. Tanzania 
41. Timor-Leste 
42. Togo 
43. Tuvalu 
44. Uganda 
45. Vanuatu 
46. Yemen, Republic of 
47. Zambia WT/ACC/SPEC/KAZ/9/Rev.5 
Page 318  
 
  ANNEX 9 
List of Goods Originating and Imported from Developing and Least-Developed Countries Subject 
to Tariff Preferences  
HS Code Name of goods * 
02 Meat and meat by-products  
03 (except 0305) Fish and shellfish, clams and other sea invertebrate animals (except for sturgeon and 
salmon fish, and their caviar) 
04 Milk products; birds eggs; natural honey; foodstuffs of animal origin not named or 
included in other positions  
05 Foodstuffs of animal origin not named or included in other positions 
06 Trees and other plants; bulb, roots and other parts of plants; cut flowers and 
decorative plants  
07 Vegetables and certain edible root and tuber crops  
08 Edible fruit and nuts; citrus peel or melon peel  
09 Coffee, tea, mate or Paraguayan tea, and spices  
1006 Rice 
11 Products of flour-and-cereals industry; grist; farina; inulin; wheat gluten 
12 Olive seeds and fruits; other seeds, fruits and grain; herbs and plants for technical 
purposes; straw and forage  
13 Lac; gums, resins and other plant sap and extracts 
14 Plant materials for braiding; other products of vegetable origin, not named or 
included in other positions  
15 (except 1509, 1517 – 
1522 00) Fats and oils of animal or vegetable origin  and their split products; finished edible 
fats; waxes of animal or vegetable origin 
16 Finished products of meat, fish or shellfish, clams and other sea invertebrate animals 
1801 00 000 0 Cacao-beans,  whole or granulated, unroasted or roasted  
1802 00 000 0 Husks, peel an d other waste products of cacao  
20 (except 
2001 10 000 0, 2009 50, 
2009 71, 2009 79) Processed products of vegetables, fruit, nuts or other parts of plants 
2103 Products for sauce making and ready sauces; flavoring agents and mixed spices; 
ground mustard and ready mustard  
2104 Soups and ready-to-use stocks, homogenized ingredients of food products  
2401 Tobacco plants; tobacco wastes 
25 (except 2501 00 91, 2529 21 000 0, 
2529 22 000 0) Salt; sulphur; soils and stones; plastering materials, lime and cement  
26 Ores, slag and cinders  
3003 Pharmaceutical products  (except for goods of pos ition 3002, 3005 or 3006), 
consisting of mixtures of two or more components, for therap eutic and preventive 
purposes, but not packaged in dosage forms or packaged for retail sale 
32 Tannic and dye extracts; tannins and their derivatives; coloring substances; paints 
and lacquers; filling paints and other kinds of mastic; printing ink  
3301, 3302 Volatile oils; resinoids; mixtures of aromatic substances  
3402 Surface-active organic substances (e xcept soap); Surface-active substances, 
detergents (including secondary detergents ) and cleaners, that contain or do not 
contain soap (except goods of position 3401) 
35 Protein substances; modified starch; glue; ferments 
3923 Products for transportation or packaging of goods, made of plastic; corks, caps and 
other closure items  
4001 Natural rubber, balata, gutta-percha, guayule, chicle and the like natural resins in 
original form or in the form of plates or strips  
4403 41 000 0, 4403 49 Rough timber of exotics 
4407 21 – 4407 29 Ripped timber of exotics  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 319 
 
 
  HS Code Name of goods * 
4420 Mosaic and enchased wood work; wooden caskets and boxes for jewelry or cutlery 
or the like tools; wooden statuettes and other decorations; wooden furniture, not 
indicated in group 94 
4421 Other wooden work 
45 Cork and items made of cork  
46 Items made of straw and other materials for platting; wickerwork 
50 Silk 
5101 Wool, not carded or combed  
5201 00 Cotton fiber, not carded or combed  
53 Other plant textile fibers; span cotton and span cotton tissues  
56 Cotton, felt and unwoven textile; special ya rn; twines, cords, ropes, tows and items 
made of them  
5701 Knotted carpets and other textile floor carpets, finished or unfinished  
5702 10 000 0   "Kilim", "Sumakh", "Kermani" carpets and the like hand-made carpets  
5705 00 800 0  Carpets and other textile floor carpets , finished or unfinished, made of wool or thin 
animal hair**, *** 
5808 Nubbly braid; nubbly trimmings without embroidery, except hand-knitted and 
machine-knitted; tassels, pompons and the like items  
6702 90 000 0 Artificial flowers, leaves and fruits  and their parts; products of artificial flowers, 
leaves or fruits, made of other materials 
68 Products made of  stone, plaster, cement, asbestos, mica or the like materials 
6913 Statuettes and other ceramic decorations 
6914 Other ceramic products 
7018 10 Glass beads, pearl- like products, precious or semi-precious stones and the like 
products of glass 
7117 Imitation jewellery 
9401 51 000 0, 
9401 59 000 0 Seat furniture made of reed, willow, bamboo or the like materials  
9403 81 000 0, 
9403 89 000 0 Furniture made of other materials, including reed, willow, bamboo or the like 
materials  
9403 90 900 0  Parts of furniture made of other materials  
9601 Finished and good for carving of ivory, bone, tortoise shell, antler, staghorn, coral 
and other materials of animal origin and products made of these materials (including 
molded products)  
9602 00 000 0  Finished materials of vegetable or mineral origin, good for carving, and products 
made of these materials; molded or carved  wax, stearine, natural resins or natural 
rubber products and other molded or carved products, not indicated or included in 
other positions; processed uncured gelatin (except gelatin of position 3503) and 
products of uncured gelatin  
9603 Brooms, brushes (including brushes that are parts of mechanisms, devices or 
vehicles), mechanical hand  brush for floor cleaning, mops and feather dusters; 
bundles for making brooms or brushes; pads and rollers for paint; rubber mops 
(except rubber rollers for moisture removal) 
9604 00 000 0 Cribbles and hand sieves  
9606 Buttons, snaps, button mould and other parts of these items 
9609 Pencils (except indicated in position 9608), color pencils, pencil lead, crayons, 
charcoal pencils, chalk for writing or drawing and tailors chalk 
9614 00 Smoking pipes (including cup-shaped parts), cigar-holders and cigarette-holders and 
their parts  
9615 11 000 0  Ebonite or plastic combs and the like items 
9617 00 000 0 Thermos and other vacuum vessels assembled; their parts, except glass bulbs 
97 Artwork, collection items and antiques  
* Goods in this list are defined only by HS codes; names of goods are given for convenience.      ** Tariff preferences are grante d only for hand-made carpets. 
*** It is necessary to follow both the custom s commodity code, and name of the goods.   
  WT/ACC/SPEC/KAZ/9/Rev.5 
Page 320 ANNEX 10 
List of Goods and Rates which Are Subject to Application of Import Customs Duty Rates 
Different from the CET of the CU by One of the CU Parties during the Transitional Period 
HS codes Product description 2012 2013 2014 2015 
3001 
 Glands and other organs for organo-therapeu tic uses, dried, whether or not powdered; ex tracts of glands or other organs or of t heir secretions for organo-therapeutic uses; heparin and its 
salts; other human or animal substances prepared for therapeu tic or prophylactic uses, not elsewhere specified or included: 
3001 20 - extracts of glands or other organs or of their secretions: 
3001 20 100 0 - - of human origin 0 0 5 CET duty rate  
3001 20 900 0 - - other 0 0 5 CET duty rate  
3001 90 - other: 
3001 90 200 0 - - of human origin 0 0 5 CET duty rate  
 - - other: 
3001 90 980 0 - - - other 0 0 5 CET duty rate  
3002 
 Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and mod ified immunological products, wh ether or not obtained by 
means of biotechnological processes; vacci nes, toxins, cultures of microorganisms (excluding yeasts) and similar products: 
3002 10 - antisera and other blood fractions an d modified immunological products, whether or not obtained by means of biotechno logical processes: 
3002 10 100 - - antisera: 
3002 10 100 1 - - - antisera against serpent's poison 0 0 0 CET duty rate  
3002 10 100 9 - - other 0 0 5 CET duty rate  
 - - other: 
3002 10 910 0 - - - haemoglobin, blood globulins and 
serum globulins 0 0 5 CET duty rate  
 - - - other: 
3002 10 950 - - - - of human origin: 
3002 10 950 1 - - - - - factors of coagulation of human 
blood 0 0 0 CET duty rate  
3002 10 950 9 - - - - - other 0 0 5 CET duty rate  
3002 10 990 0 - - - - other 0 0 5 CET duty rate  
3002 20 000 - vaccines for human medicine: 
3002 20 000 1 - - - vaccines against German measles 0 0 0 CET duty rate  
3002 20 000 2 - - - vaccines against Hepatitus of form 
B 0 0 0 CET duty rate  
3002 20 000 9 - - other 0 0 5 CET duty rate  
3002 30 000 0 - vaccines for veterinary medicine 0 0 5 CET duty rate  
3002 90 - other: 
3002 90 100 0 - - human blood 0 0 5 CET duty rate  
3002 90 300 0 - - animal blood prepared for 
therapeutic, prophylactic or diagnostic uses 0 0 5 CET duty rate  
3002 90 500 0 - cultures of microorganisms 0 0 5 CET duty rate  
3002 90 900 0 - - other 0 0 5 CET duty rate   
   WT/ACC/SPEC/KAZ/9/Rev.5
 Page 321HS codes Product description 2012 2013 2014 2015 
3004 Medicaments (excluding goods of Heading 3002, 3005 or 3006) cons isting of mixed or unmixed products for therapeutic or pro phylactic uses, put up in measur ed doses (including those in 
the form of transdermal administration systems)  or in forms or packings for retail sale: 
3004 10 000 - containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomicins or their deri vatives: 
3004 10 000 1 - - containing as active substances, 
only ampicillinetryhydratem or ampicilline-sodium salt or salts of benzylpenicillin and compounds or karbenicillin or oxacillin or phenoxymethylpenicillin 0 0 5 CET duty rate  
 - - put up in measured doses or in forms but not in packings for retail sale: 
3004 10 000 2 - - - containing as active substances, 
only streptomicin sulphate  0 0 5 CET duty rate  
3004 10 000 3 - - - - other 0 0 0 CET duty rate  
3004 10  000 9 - - other:  0 0 5 CET duty rate 
3004 20 000 - containing other antibiotics: 
3004 20 000 1 - - - containing as active substances, 
only amickacin or gentamicin or grizeofulvin or doxycyklin or doksorubycin or kanamycin or fusidin acid and its sodium salt or laevomycetin (chloramphenicol) and its salts or lincomycin or methacyclin 
or nistatin or rifampicin or cephazolin 
or cep 0 0 5 CET duty rate  
3004 20 000 2 - - - other 0 0 5 CET duty rate  
 - - other: 
3004 20 000 3 - - - containing as active substances 
only  erytromicin or kanamicin sulphate 0 0 5 CET duty rate  
3004 20 000 9 - - - other 0 0 5 CET duty rate  
 -Containing hormones or other 
compounds under tariff line 2937 but not containing antibiotics     
3004 32 000 - - containing adrenal corti cal hormones, derivatives thereof: 
3004 32 000 1 - - - put up in forms or in packings of a 
kind sold by retail: 0 0 5 CET duty rate 
3004 32 000 9 - - - - other 0 0 5 CET duty rate  
3004 39 000 0 - - - other 0 0 5 CET duty rate  
3004 40 000 - containing alkaloids or derivatives thereof but not containing hormones, other products of heading 2937 or antibi otics: 
3004 40 000 1 - - put up in forms or in packings of a 
kind sold by retail:- - - koffein- benzoat of sodium or nikotinat of csantinol or papaverin or pilokarpin or 0 0 5 CET duty rate   
  WT/ACC/SPEC/KAZ/9/Rev.5 
Page 322 HS codes Product description 2012 2013 2014 2015 
teobromin or teophillamin 
3004 40 000 9 - - - other 0 0 5 CET duty rate  
3004 50 000 - other medicaments containing v itamins or other products of Heading 2936: 
3004 50 000 1 - - put up in forms or in packings of a 
kind sold by retail: - - - other medicaments containing ascorbini acid (vitamin C) or nicotin acid or cokarboxilase or nikotinamid or piridoxin or tiamin and its salts (vitamin B1) or cianokobalamin (vitamin B12) 0 0 5 CET duty rate  
3004 50 000 9 - - - other 0 0 5 CET duty rate  
3004 90 000 0 other 0 0 5 CET duty rate  
3006 Pharmaceutical goods specified in Note 4 to this Chapter: 
3006 10 - sterile surgical catgut, similar sterile suture materials (i ncluding sterile absorbable surgical or dental yarns) and  sterile tissue adhesives for surgical wound closure; sterile laminaria and 
sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or  dental adhesion barriers, whet her or not absorbable: 
3006 10 100 0 - - sterile surgical catgut 0 0 0 CET duty rate  
3006 10 300 0 - - sterile surgical or  dental  adhesion 
barriers, whether or not absorbable 0 0 5 CET duty rate  
3006 10 900 0 - - other 0 0 0 CET duty rate  
3006 20 000 0 - blood- grouping reagents 0 0 5 CET duty rate  
3006 30 000 0 - opacifying preparations for X-ray 
examinations; diagnostic reagents 
designed to be administered to the 
patient 0 0 5 CET duty rate  
3006 40 000 0 - dental cements and other dental 
fillings; bone reconstruction cements 0 0 5 CET duty rate  
3006 50 000 0 - first-aid boxes and kits 0 0 5 CET duty rate  
3006 60 - chemical contraceptive preparations based on hor mones, other compounds of heading 2937 or spermicides:  
3006 60 100 0 - - based on hormones or other 
compounds of heading 2937 0 0 5 CET duty rate  
3006 60 900 0 - - based on spermicides 0 0 5 CET duty rate  
3006 70 000 0 - gel preparations designed to be used 
in human or veterinary medicine as a 
lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments 0 0 0 CET duty rate  
 - other: 
3006 92 000 0 - - waste pharmaceuticals 0 0 5 CET duty rate  
3901 Polymers of ethylene, in primary forms: 
3901 20 - polyethylene having a specific gravity of 0.94 or more:  
   WT/ACC/SPEC/KAZ/9/Rev.5
 Page 323HS codes Product description 2012 2013 2014 2015 
3901 20 900 0 - - other 0 0 CET duty rate  
7607 Aluminium foil (whether or not printed or backed with pape r, paperboard, plastics or similar backing materials), of a thic kness (excluding any backing) not exceeding 0.2 mm: 
  - not backed: 
7607 20 - backed: 
7607 20 100 0 - - of a thickness (excluding any 
backing) of less than 0.021 mm 5 CET duty rate 
 - - of a thickness (excluding any backing) of not less than 0.021 mm but not more than 0.2 mm 
8603 Self- propelled railway or tramway coaches, vans and trucks, other than those of Heading 8604: 
8603 10 000 - powered from an external source of electricity: 
8603 10 000 8 - - other 0 CET duty rate  
8603 90 000 0  - other 0 CET duty rate  
8604 00 000 0 Railway or tramway maintenance or 
service vehicles, whether or not self- propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection 
vehicles) 5 CET duty rate  
8605 00 000  Railway or tramway passenger coaches, not self- pr opelled; luggage vans, post o ffice coaches and other special pur pose railway or tramway coaches, not self- propelled (excluding those of 
heading 8604) 
- other 
8605 00 000 8 - other 5 CET duty rate  
8606 Railway or tramway goods vans and wagons, not self- propelled: 
8606 10 000 0 - tank wagons and the like 5 CET duty rate  
8606 30 000 0 - self- discharging vans and wagons, 
other than those of subheading Nos. 8606 10 or 8606 20 5 CET duty rate  
 - other: 
8606 91 - - covered and closed: 
8606 91 100 0 - - - specially designed for the transport 
of highly radioactive materials 5 CET duty rate  
8606 91 800 0 - - - other 5 CET duty rate  
8606 92 000 0 - - open, with non- removable sides of 
a height exceeding 60 cm 5 CET duty rate  
8606 99 000 0 - - other 5 CET duty rate  
9018 Instruments and appliances used in medical, surgical, dent al or veterinary sciences, including scintigraphic apparatus, ot her electro-medical apparatus an d sight-testing instruments: 
  - electro-diagnostic apparatus (including apparatus for functi onal exploratory examination or for checking physiological para meters): 
9018 11 000 0 - - electro-cardiographs 0 0 CET duty rate  
9018 19 - - other: 
9018 19 100 0 - - - monitoring apparatus for 
simultaneous monitoring of 2 or more parametres 0 0 CET duty rate  
9018 31 - - syringes, with or without needles: 
9018 31 100 - - - of plastics:  
  WT/ACC/SPEC/KAZ/9/Rev.5 
Page 324 HS codes Product description 2012 2013 2014 2015 
9018 31 100 1 - - - - for insulin of volume not 
exceeding 2 ml 0 0 CET duty rate  
9018 31 100 9 - - - other 0 0 CET duty rate  
9018 31 900 - - - other: 
9018 31 900 1 - - - - for insulin of volume not 
exceeding 2 ml 0 0 CET duty rate  
9018 31 900 9 - - - - other 0 0 CET duty rate  
9018 32 - - tubular metal needles and needles for sutures: 
9018 32 100 0 - - - tubular metal needles 0 0 CET duty rate  
9018 32 900 0 - - - needles for sutures 0 0 CET duty rate  
 -  dental devices and appliances, 
other:    
9018 49 - - other: 
9018 49 100 0 - - - chisel, disks, drills, brushes used 
in dental drill engines 0 0 CET duty rate  
9018 90 - other instruments and appliances: 
9018 90 200 0 - - endoscopes 0 0 CET duty rate  
9018 90 500 - - transfusion apparatus: 
9018 90 500 1 - - - apparatus for taking and 
transfusion of blood, blood substitute 
and infusion solutions 0 0 CET duty rate  
9018 90 840 --other    
9018 90 840 1 - - - ultrasonic lithotripters 0 0 CET duty rate  
9022 Apparatus based on the use of X- rays or of alpha, beta or  gamma radiations, whether or not  for medical, surgical, dental or veterinary uses, including radiography or radiotherapy 
apparatus, X- ray tubes and other X- ray generators, high-tensi on generators, control panels and desks, screens, examination or  treatment tables, chairs and the like:  
 - apparatus based on the use of X- rays, whether or not for me dical, surgical, dental or vete rinary uses, including radiograph y or radiotherapy apparatus: 
9022 14 000 0 - - for medical, surgical, dental or 
veterinary uses 0 0 CET duty rate  
9406 00 Prefabricated buildings: 
 --from ferrous metals     
9406 00 310 0 - - - greenhouse 0 CET duty rate 
9406 00 800  - - from other materials     
9406 00 800 9 - - - other 0 CET duty rate 
 
 
  
  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 325 
 
 
  ANNEX 11 
Formulae for Allocation of TR Qs Volumes between Suppliers* 
1. Formulae for allocation of 25 per cent of the established TRQs volumes among suppliers: 
 a)   
 
 where q
9 is the TRQ volume of the supplier determined at Stage 1;  
Q is the TRQ volume; 
 b)   
 
 
where S 9  is the supplier's share (in percentage terms); 
VI is the supplier's volume for the first year of the previous period; 
VII-9 is the supplier's volume for 9 months of the year prior to the year of TRQ establishment; 
V'I is the total supplier's volume to the Republic of  for the  first year of the previous period; 
V'II-9 is the total supplier's volume to the Republic of for 9 months of the year prior to the year of TRQ 
establishment. 
2. Formulae for allocation of 100 per cent of  the established TRQ volumes among suppliers 
(after deduction of volumes calculated in acco rdance with paragraph 1 of this Annex): 
 a)          
 
 
where q 12 is the TRQ volume established for th e supplier determined at stage 2;  
Q is the volume of the established TRQ; 
 b) 
  
where S
12 is the share of the supplier (in percentage terms); 
VI is the supplier's volume for the first year of the previous period;  
VII is the supplier's volume for the second year of the previous period; 
V'I is the total supplier's volume to the Republic of for the first year of the previous period;   
V'II is the total supplier's volume to the Republic of for the second year of the previous period. 
*Source:  Resolution of the Government of No.269 "On Certain Issues of Allocation of Tariff Rate Quotas 
Volumes for Importation of Certain Kinds of Meat" of 24 March 2011.  q9= 0,25Q × S 9 
100% 
S9= VI + V II-9 
× 100 
V’I + V’ II-9 
q12= Q × S 12 
–  q 9,  
100% 
S12= VI + V II 
× 100, 
V'I + V' II  
  WT/ACC/SPEC/KAZ/9/Rev.5 
Page 326 ANNEX 12 
Methodology of Calculation of Customs Fee Rates for Customs Escort 
 
No. Number of 
kilometres Number of 
days spent 
in customs 
export (with 
average 
travelling of 
300 km). Quantity of fuel 
used (in litres), 
was calculated 
pursuant to Rules 
on Standards for 
Use of Fuel (Order 
of Ministry of 
Transports of 
20 July 2001) Cost of fuel, 
in KZT (the 
average cost 
of 1 litre of 
fuel is taken 
as KZT 88 
as of 
3 Nov 2010) Cost for cargo 
escort including 
travel allowances 
(per diem  and 
accommodation) 
and depreciation Costs of the 
second officer 
conducting 
escort 
(per annum and 
accommodation 
allowances) Costs for return 
travel  
(fuel + 
depreciation) 
KZT The 
exchange 
rate – KZT 
per € as of 
3 Nov 2010 Total Costs 
(in €) 
1. 0-50 - 6 511  1,103  - 1,103  205.96 11  
2. 50-100  - 12 1,022  1,614  - 1,614  205.96 16  
3. 100-200  - 23 2,044  2,636  - 2,636  205.96 26  
4. 200-400  1.5 46 4,088  13,158  8,478  4,680  205.96 128  
5. 400-600  2.0 70 6,133  18,620  11,304  6,725  205.96 178  
6. 600-800  3.0 93 8,177  29,734  19,782  8,769  205.96 283  
7. 800-1,000  3.5 116 10,221  40, 257  28,260  10,813  205.96 385  
8. 1000-1,500  5.0 174 15,332  55,029  36,738  15,924  205.96 523  
9. 1,500-2,000  7.0 232 20,442  78, 279  53,694  21,034  205.96 743  
10. 2,000-2,500  8.5 290 25,553  92, 459  62,172  26,145  205.96 878  
 
Calculation of depreciation was based on  the widely used "Niva" automobile: 
- Average price of the car – KZT 1,440,000 ; 
- Per annum  depreciation rate – 15 per cent; 
- 1,440,000 *15/100 = 216,000; and 
- 216,000/365days = KZT 592 per day. 
 
Pursuant to limits established in the 2006 Republican budget: 
- Per diem  = KZT 2,826 ; and 
- Accommodation = KZT 5,652. 
 
Source:  Government Resolution No. 24 "On Adoption of Customs Fee Rates Levied by Customs Bodies" of 21 January 2011.  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 327 
 
 
  ANNEX 13(a) 
Goods (works, services) with sales turnover exempt from the payment of VAT 
Sales turnover of the following goods, works, and services shall be exempt from value-added tax:   
1) State marks of postal payment; 
2) Excise tax stamps (accounting and control st amps intended for marking excisable goods in 
accordance with Article 653 of this Code); 
3) Services rendered by authorised State bodies in connection with which the State duty is 
collected; 
4) Property purchased for public use in accordan ce with the legislation of the Republic of 
Kazakhstan; 
5) Main assets, investments in real estate, in tangible and biological assets which are transferred 
on the gratuitous basis to a state-owned ins titution or State-owned enterprise in accordance 
with the legislation of the Republic of Kazakhstan; 
6) Ritual services of funeral bureaus, services of cemeteries and crematoria; 7) Lottery tickets, except for services of their distribution; 8) Services for providing information and tec hnological cooperation between participants of 
settlements, including provision of services fo r collecting, processing and dissemination of 
information to participants in settlements re lating to transactions with payment cards; 
9) Services related to processing and (or) repair of  goods imported in the customs territory of the 
Customs Union in accordance with the cust oms procedure for processing on the customs 
territory;  
10) Works and services related to transportatio n which is recognised as international in 
accordance with Article 244 of this Code, namely:  works and services of loading, unloading, re-loading (discharge-loading), forwarding of goods, including mail, exported from the 
territory of the Republic of Kazakhstan, impor ted into the territory of the Republic of 
Kazakhstan, as well as freights  in transit; technical and air navigation services, airport 
activity; services of sea ports related to servicing international lines; 
11) Services related to management, mainte nance and operation of housing resources; 
12) Banknotes and coins of the national currency; WT/ACC/SPEC/KAZ/9/Rev.5 
Page 328  
 
  13) Goods, works, services, except for sales turnover of goods, works, services from commercial 
and intermediary activities and production tur nover from manufacture and sales of excisable 
goods, public associations of disabled persons, as well as manufacturing organizations if such 
associations and organizations meet the following conditions: 
 Disabled persons represent not less than 51 per cent of the total number of employees of such 
manufacturing organizations; 
 Costs of employment of disabled persons are not less than 51 per cent (at specialised 
organizations at which disabled persons with  hearing, speech, sight loss work - not less than 35 per cent) of total labour costs; 
14) Works, services related to free repair and (or) technical maintenance of goods during the 
warranty period specified in the transaction,  including costs of spare parts and their 
components, where terms of transaction provide for provision of the quality assurance of sold 
goods, works and services by the taxpayer; 
15) Refined precious metals - gold, platinum  manufactured of raw materials of its own 
production; 
16) Investment gold provided the number of c onditions specified in the Article are met; 
17) Services for the activities specified in Articles 411 and 420 of the Code; 18) Which are specified in Articles 249-254 of the Code; 19) Services rendered when performing notarial acts, advocate activity; 
20) Borrowing transactions in a monetary form  on terms of chargeability, timeliness and 
repayment which are carried out as follows: 
 - by a national managing holding company; 
 - by legal persons in which 100 per cen t of voting shares are held by a national 
managing holding company.  The list of such  legal persons shall be approved by the 
Government of the Republic of Kazakhstan; 
21) Goods placed under the duty free customs procedure; and 
22) Services of a non-resident which are finan ced from the grant within the framework of 
inter-governmental Agreement to which the Republic  of Kazakhstan is a party, that is aimed 
at supporting (rendering the assistance to) low-income  citizens in the Republic of Kazakhstan.  
Source:  Article 248 of Tax Code of the Republic  of Kazakhstan No. 99-IV  of 10 December 2008.  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 329 
 
 
  ANNEX 13(b) 
Applied Unified Excise Tax Rates, as of 1 January 2012 
No. HS Code 
(EurAsEC) Types of excisable goods Rates of excise duties 
(in tenge per unit of measurement) 
1. from 2402 Cigarettes with a filter 1,250 tenge /1,000 pieces 
2. from 2402 Cigarettes without a filter, cigarettes with 
a cardboard holder 750 tenge / 1,000 pieces 
3. from 2402 Cigarillos 1, 530 tenge / 1,000 pieces 
4. from 2402 Cigars 120 tenge / piece 
5. from 2403 Tobacco for pipes, smoking, chewing, 
sucking, snuffing, for hookah and other, 
packed in a consumer pack and designated 
for final consumption, except for 
pharmaceutical products, which contain 
nicotine 1,550 tenge / kilogram 
Note:  According to the Tax Code excise rates for tobacco were to be increased annually up to 2014. 
No. HS Code 
(EurAsEC) Categories of excisable goods Excise duty rates 
(tenge for each unit) 
1. from 2709 00 Crude oil, gas condensate 0 tenge/tonne 
2. from 8702 Motor vehicles carrying 10 or more passengers with 
engine capacity of more th an 3000 cu cm, excluding 
minibuses, buses and trolley buses   
100 tenge/cm3 
 
from 8703 Auto or other motor vehicles for carrying passengers 
with the engine capacity of  more than 3000 cu cm 
(except for manually-operated automobiles or 
automobiles with manually-operated adapter 
designed for disabled people)  
from 8704 Motor vehicles on auto chassis with a platform for 
cargo and driver's cab separated from cargo module 
by a fixed partition, with engine capacity of more 
than 3000 cu cm  
 
No.  
 Excise duty rates for each tonne (tenge) 
Petroleum (except 
aircraft motor gasoline)  
(HS Code  
2710 11 410 0-  
2710 11 590 0) Motor fuel(HS Code 
2710 19  
3100-2710  
19 490 0) 
1  2  3  4  
1.  Wholesale trade by petrol eum producers (except aircraft 
motor gasoline) and motor fuel of domestic manufacture  4,500 540 
2.  Wholesale trade of petr oleum and motor fuel (except 
aircraft motor gasoline) by individuals and legal entities  0 0 
3.  Retail sale by petroleum producers (except aircraft motor 
gasoline) and motor fuel for own production needs  5,000 600 
4.  Retail sale of petrol and motor fuel (except aircraft motor 
gasoline) by individuals and legal entities for own production needs 500 60 
5.  Import  4,500 540 
 WT/ACC/SPEC/KAZ/9/Rev.5 
Page 330  
 
  No. HS Code 
(EurAsEC) Types of excisable goods Rates of excise duties 
(in the tenge per unit of measurement) 
 
1 2 3 4 
1. From 2207 Ethyl alcohol non-denaturated with the 
alcohol concentration of 80 volume 
per cent or more (except for ethyl alcohol 
non-denaturated, which is sold to 
manufacture alcohol products, medical and 
pharmaceutical preparations, and also which is supplied to State medical 
institutions within the limits of established 
quotas), ethyl alcohol and other types of alcohol, denaturated, of any concentration 
(except for ethyl alcohol (ethanol) 
denaturated  fuel (not colourless, coloured) to be consumed in the domestic market) 600 tenge/litre 
2. From 2207 Ethyl alcohol (ethanol) denaturated fuel 
(not colourless, coloured) to be consumed 
in the domestic market 1 tenge/litre 
3. From 2208 Ethyl alcohol non-denaturated, alcohol 
tinctures and other alcohol drinks with the alcohol concentration less than 80 volume 
per cent (except for ethyl alcohol 
non-denaturated, which is sold to manufacture alcohol products, medical and 
pharmaceutical preparations, and also 
which is supplied to State medical 
institutions within the limits of established 
quotas) 750 tenge / litre of 100% alcohol 
4. From 2207 Ethyl alcohol non-denaturated with the 
alcohol concentration of 80 volume per cent or more which is sold to 
manufacture alcohol products 60 tenge /litre 
5. From 2208 Ethyl alcohol non-denaturated, alcohol 
tinctures and other alcohol drinks with the alcohol concentration less than 80 volume 
per cent, which are so ld to manufacture 
alcohol products 75 tenge / litre of 100% alcohol 
6. From 3003, 
3004 Alcohol-bearing products of medical 
designation registered in accordance with 
the legislation of the Republic of 
Kazakhstan as medical preparations 500 tenge / litre of 100% alcohol 
7. 2208 Alcohol products (except for cognac, 
brandy, wines, wine material and beer) 500 tenge/ litre of 100% alcohol 
8. 2208 Cognac, brandy (except for cognac, 
brandy manufactured from cognac alcohol 
of domestic manufacture) 325 tenge / litre of 100% alcohol 
9. 2208 Cognac, brandy manufactured from 
cognac alcohol of domestic manufacture 170 tenge / litre of 100% alcohol 
10. 2204, 2205, 
2206 00 Wines 35 tenge / litre 
11. from 2204, 
2205, 2206 00 Wine material (except for one which is 
sold to manufacture ethyl alcohol and 
alcohol products) 170 tenge / litre  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 331 
 
 
  No. HS Code 
(EurAsEC) Types of excisable goods Rates of excise duties 
(in the tenge per unit of measurement) 
 
1 2 3 4 
12. from 2204, 
2205, 2206 00 Wine material, which is sold to 
manufacture ethyl alcohol and alcohol 
products 20 tenge /litre 
13. 2203 00 Beer 26 tenge / litre 
14. 2202 90 100 1 Beer with the volume content of ethyl 
alcohol less than 0,5 per cent 0 tenge / litre 
Note:  The nomenclature of goods shall be determined wi th the code of the CN FEA EurAsEC and (or) name of 
goods.  
  WT/ACC/SPEC/KAZ/9/Rev.5 
Page 332 ANNEX 14 
Common List of Goods Subject to Bans and Restrictions on Importati on and Exportation by Parties of the CU in Trade with Third C ountries 
Description HS codes Measure and territorial 
scope Institutions responsible to 
administer the measure Ministries subject to 
coordination upon issuing 
licenses (in case of licensing) Activity 
Licence 
Requirement 
(in case of 
licensing) 
1. Goods which transportation across the customs border of the Customs Union is prohibited 
1.1 Ozone-depleting 
destroying substances   2903 77 100 0; 
2903 77 200 0; 2903 77 300 0; 
2903 77 400 0; 
2903 77 500 0; 2903 76 100 0; 
2903 76 200 0; 
2903 76 900 0; 2903 77 900 0; 
2903 14 000 0; 
2903 19 100 0; Import and export 
prohibition, all CU Parties (except for goods in transit) Customs Control Committee   
1.2 Hazardous wastes  
 Ex. 0511 99 100 0; 
Ex. 2106 90 980 3; 
Ex. 2524; Ex. 2620; 
Ex. 2620 91 000 0; 
Ex. 2620 21 000 0; Ex. 2620 29 000 0; 
Ex. 2620 99 950 9; 
Ex. 2621; Ex. 2706 00 000 0; 
2707 91 000 0; 
2707 99; Ex. 2710; 
2710 91 000 0; 
2713 20 000 0; Ex. 2713 90; 
Ex. 2714 90 000 0; 
Ex. 28; Import prohibition 
(including goods in transit), 
all CU Parties Customs Control Committee    
   WT/ACC/SPEC/KAZ/9/Rev.5
 Page 333Description HS codes Measure and territorial 
scope Institutions responsible to 
administer the measure Ministries subject to 
coordination upon issuing 
licenses (in case of licensing) Activity 
Licence 
Requirement 
(in case of 
licensing) 
Ex. 29; 
Ex. 2805 40; 
Ex. 2818; Ex. 2826 19 100 0; 
Ex. 2826 90 800 0; 
2833 25 000 0; Ex. 2837; 
Ex. 2842; 
Ex. 2901 - 2942 00 000 0; Ex. 2903; 
Ex. 2908 99; 
Ex. 2915; Ex. 2916; 
Ex. 2917 
Ex. 2918; 
Ex. 3006 92 000 0; 
Ex. 3101 00 000 0; Ex. 3802; 
Ex. 3808; 
Ex. 3811 11; Ex. 3824; 
Ex. 3824 90 610 0; 
Ex. 3825; Ex. 3825 30 000 0; 
Ex. 3825 41 000 0; 
Ex. 3825 50 000 0; Ex. 3825 61 000 0; 
Ex. 3825 69 000 0; 
Ex. 3915; Ex. 3923; 
Ex. 4013; 
Ex. 4017 00 000 0; Ex. 4101 – 4103; 
Ex. 4115 20 000 0; 
Ex. 4301;   
  WT/ACC/SPEC/KAZ/9/Rev.5 
Page 334 
Description HS codes Measure and territorial 
scope Institutions responsible to 
administer the measure Ministries subject to 
coordination upon issuing 
licenses (in case of licensing) Activity 
Licence 
Requirement 
(in case of 
licensing) 
Ex. 4401 39; 
Ex. 4415; 
Ex. 4707; Ex. 4819; 
Ex. 5701 90; 
Ex. 5702 32; Ex. 5702 42; 
Ex. 5702 50 310 0; 
Ex. 5702 50 390 0; Ex. 5702 92 100 0; 
Ex. 5702 92 900 0; 
Ex. 5703 20; Ex. 5703 30; 
Ex. 5705 00 300 0; 
6811 40 000 0; 
Ex. 6812; 
Ex. 7001 00 100 0; Ex. 7010; 
Ex. 7019; 
Ex. 7204; Ex. 7404 00; 
Ex. 7503 00; 
Ex.7602 00; Ex. 7802 00 000 0; 
Ex. 7902 00 000 0; 
Ex. 8002 00 000 0; Ex. 8101 97 000 0; 
Ex. 8102 97 000 0; 
Ex. 8103 30 000 0; Ex. 8104 20 000 0; 
Ex. 8104 30 000 0; 
Ex. 8104 90 000 0; Ex. 8105 30 000 0; 
Ex. 8106 00 100 0; 
Ex. 8107 30 000 0;  
   WT/ACC/SPEC/KAZ/9/Rev.5
 Page 335Description HS codes Measure and territorial 
scope Institutions responsible to 
administer the measure Ministries subject to 
coordination upon issuing 
licenses (in case of licensing) Activity 
Licence 
Requirement 
(in case of 
licensing) 
Ex. 8108 30 000 0; 
Ex. 8109 30 000 0; 
Ex. 8110 20 000 0; Ex. 8111 00 190 0; 
Ex. 8112 13 000 0; 
Ex. 8112 22 000 0; Ex. 8112 52 000 0; 
Ex. 8112 92 100 0;  
Ex. 8112 92 210 1; Ex. 8112 92 210 9; 
Ex. 8113 00 400 0; 
Ex. 8539; Ex. 8540; 
Ex. 8548 10  
1.3 Printed information or 
information on audio-visual 
and other devices 
containing information which may cause damage to 
political or economic 
interests of the republic, to its State security, to the 
health and morality of its 
citizens  Ex. 3706; 
Ex. 4901, ex. 4902; 
Ex. 4908; 
Ex. 4909 00 000 0; Ex. 4911; 
Ex. 4910 00 000 0; 
Ex. 8523 Import/export/transit 
prohibition, all CU Parties Customs Control Committee   
1.4 Plant protection 
chemicals prohibited to be 
imported to the customs 
territory of the Customs Union subject to Annexes A 
and B of the Stockholm 
Convention on persistent polluting substances signed 
in Stockholm on 
22 May 2001 2903 82 000 0; 
2903 89 900 0; 
2903 92 000 0; 
2903 99; 2910 40 000 0; 
2910 90 000 0; 
3808 50 000 0; 3808 91 200 0; 
3824 82 000 0 Import prohibition, all 
CU Parties (except for 
goods in transit) Customs Control Committee    
  WT/ACC/SPEC/KAZ/9/Rev.5 
Page 336 
Description HS codes Measure and territorial 
scope Institutions responsible to 
administer the measure Ministries subject to 
coordination upon issuing 
licenses (in case of licensing) Activity 
Licence 
Requirement 
(in case of 
licensing) 
1.5 Timber, recovered 
paper, paperboard and 
wastepaper  Ex. 4401 31 000 0; 
Ex. 4401 10 000 0;  
Ex. 4401 39; Ex. 4403 10 000 0 –  
4403 20; 
Ex. 4403 91 – 4403 99; 4404; 
4406; 
4407 10; 4407 91; 
4407 99; 
4408 10; 4408 90; 
4409; 
4418 40 000 0; 
Ex. 4418 60 000 0; 
Ex. 4418 90 800 0; 4707 Export prohibition, 
Kazakhstan Customs Control Committee   
1.6 Office or civil weapon, 
its main parts and cartridges Ex. 93; 
Ex. 9303; 
Ex. 9304 00 000 0; Ex. 9306 21 000 0; 
Ex. 9306 30; 
Ex. 9306 90; Ex. 9307 00 000 0. Import/export/transit 
prohibition, all CU Parties 
(except for goods, subject to the export control system) Customs Control Committee   
1.7 Implements for 
catching aquatic biological 
resources  Ex. 5608 11 200 0; 
Ex. 5608 11 800 0;  
8543 20 000 0. Import prohibition, all 
CU Parties Customs Control Committee   
1.8 Skins of Greenland 
seals and baby seals  Ex. 4301 80 709 5; 
Ex. 4301 80 709 7; 
Ex. 4301 90 009 0; 
Ex. 4302 19 410 0; Ex. 4302 19 499 0; 
Ex. 4302 20 009 0; Import prohibition, all 
CU Parties Customs Control Committee    
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scope Institutions responsible to 
administer the measure Ministries subject to 
coordination upon issuing 
licenses (in case of licensing) Activity 
Licence 
Requirement 
(in case of 
licensing) 
Ex. 4302 30 100 0; 
Ex. 4303 10 101 0; 
Ex. 4303 10 109 0; Ex. 4303 10 908; 
Ex. 4303 10 909; 
Ex. 4302 30 510 0; Ex. 4302 30 559 0; 
Ex. 6506 99 908 0. 
2. Goods which transportation across the customs border of the Customs Union is restricted 
2.1 Ozone depleting 
destroying substances and products containing such 
substances  2903 39 110 0; 
Ex. 2903 71 000  0; Ex. 2903 73 000  0; 
Ex. 2903 74 000  0; 
Ex. 2903 75 000  0; Ex. 2903 79 110  0; 
Ex. 2903 79 210  0; 
Ex. 2903 79 900 0; 
Ex. 3824 71 000 0; 
Ex. 3824 72 000 0; Ex. 3824 74 000 0 – 3824 
79 000 0; 
Ex. 3907 20 200 1; Ex. 3907 20 200 9; 
Ex. 3921 11 000 0 – 3921 
19 000 0; 8415 10; 
8415 81 00; 
8415 82 000; Ex. 8418; 
8418 61 00; 
8418 10 200 9; 8418 10 800 9; 
8418 30 200 9; 
8418 30 800 9; Import licensing, all 
CU Parties (except for goods in transit) Ministry of Environment 
Protection None No  
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Description HS codes Measure and territorial 
scope Institutions responsible to 
administer the measure Ministries subject to 
coordination upon issuing 
licenses (in case of licensing) Activity 
Licence 
Requirement 
(in case of 
licensing) 
8418 40 200 9; 
8418 40 800 9; 
Ex. 8418 50; Ex. 8418 69 000; 
Ex. 8419; 
Ex. 8424 10 000 0; Ex. 8479 89 970 1; 
Ex. 8479 89 970 8 
2.2 Plant protection 
chemicals  Ex. 3808 Import licensing, all 
CU Parties Ministry of Industry and 
New Technologies Ministry of Agriculture  
Ministry of Environment Protection Yes 
2.3 Hazardous wastes  Ex. 0511 99 100 0; 
2307 00; 
Ex. 2520 10 000 0; Ex. 2530 90 000 0; 
2618 00 000 0; 
Ex. 2619 00; 
Ex. 2619 00 900 0; 
Ex. 2620 11 000 0; Ex. 2620 19 000 0; 
Ex. 2620 29 000 0; 
Ex. 2620 30 000 0; Ex. 2620 40 000 0; 
2620;  
Ex. 2620 60 000 0; Ex. 2620 91 000 0; 
Ex. 2620 99 950 9; 
Ex. 2621 90 000 0; Ex. 28; 
Ex. 2805 40; 
Ex. 2806 10 000 0; Ex. 2807 00; 
Ex. 2808 00 000 0; 
Ex. 2811 11 000 0; Import and/or export 
licensing, all CU Parties Ministry of Industry and 
New Technologies Ministry of Environment 
protection  Yes  
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scope Institutions responsible to 
administer the measure Ministries subject to 
coordination upon issuing 
licenses (in case of licensing) Activity 
Licence 
Requirement 
(in case of 
licensing) 
Ex. 2811 19 100 0; 
Ex. 2814 20 000 0; 
Ex. 2815 12 000 0; Ex. 2815 20 000 0; 
Ex. 2837; 
Ex. 2907; Ex. 2908; 
Ex. 2926; 
Ex. 2929; Ex. 3206; 
Ex. 3208; 
Ex. 3212; Ex. 3504 00; 
Ex. 3802; 
Ex. 3824; 
Ex. 3825; 
Ex. 3825 41 000 0; Ex. 3825 49 000 0; 
Ex. 3825 61 000 0; 
Ex. 3912 20; Ex. 4004 00 000 0; 
Ex. 4012 20 000 0; 
Ex. 4101 - 4103; Ex. 4115 10 000 0; 
Ex. 4115 20 000 0; 
Ex. 4301; Ex. 5003 00 000 0; 
Ex. 5103 20 000 0;  
Ex. 5202 10 000 0; Ex. 5505; 
Ex. 5601 30 000 0; 
Ex. 7112 30 000 0; Ex. 7112 99 000 0; 
Ex. 7204; 
Ex. 7404 00;  
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Description HS codes Measure and territorial 
scope Institutions responsible to 
administer the measure Ministries subject to 
coordination upon issuing 
licenses (in case of licensing) Activity 
Licence 
Requirement 
(in case of 
licensing) 
Ex. 7503 00; 
Ex. 7602 00; 
Ex. 7802 00 000 0; Ex. 7902 00 000 0; 
Ex. 8002 00 000 0; 
Ex. 8101 97 000 0; Ex. 8102 97 000 0; 
Ex. 8103 30 000 0; 
Ex. 8104 20 000 0; Ex. 8105 30 000 0; 
Ex. 8106 00 100 0; 
Ex. 8107 30 000 0; Ex. 8108 30 000 0; 
Ex. 8109 30 000 0; 
Ex. 8110 20 000 0; 
Ex. 8111 00 190 0; 
Ex. 8112 13 000 0; Ex. 8112 22 000 0; 
Ex. 8112 52 000 0; 
Ex. 8112 92 210 9; Ex. 8113 00 400 0; 
Ex. 85 
Ex. 8548 10 910 0; Ex. 8548 10 100 0; 
Ex. 8548 10 210 0; 
Ex. 8548 10 290 0; Ex. 2620. 
2.4 Collectible materials 
in mineralogy and 
palaeontology  Ex. 9601; 
Ex. 9705 00 000 0. Export licensing, all 
CU Parties Ministry of Industry and 
New Technologies Ministry of Agriculture 
Ministry of Culture and 
Information (in case of licensing of cultural valuables) No  
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 Page 341Description HS codes Measure and territorial 
scope Institutions responsible to 
administer the measure Ministries subject to 
coordination upon issuing 
licenses (in case of licensing) Activity 
Licence 
Requirement 
(in case of 
licensing) 
2.6 Wild live animals and 
certain wild growing plants  Ex. 01; 
Ex. 0301; 
Ex. 0306; Ex. 0307; 
Ex. 0308; 
Ex. 0407; 0802 90 500 0; 
1211; 
1212 21 000 0; 1212 29 000 0; 
Ex. 1302. Export licensing, all 
CU Parties Ministry of Industry and 
New Technologies Ministry of Agriculture No 
2.7 Species of wild fauna 
and flora subject to the Convention on international 
trade in endangered species 
of wild fauna and flora  
 No HS Codes are 
provided. Only the names of species of wild fauna 
and flora are specified.  Export restriction, all 
CU Parties (the goods included into this list are not 
subject to licensing and 
transported through the 
customs border of the 
CU members in accordance with the order established 
by the Convention on 
international trade in endangered species of wild 
fauna and flora as of 
3 March 1973) Ministry of Industry and 
New Technologies Ministry of Agriculture No 
2.8 Rare and endangered 
species of wild animals and 
wild growing plants and 
parts thereof and/or derivates inscribed in the 
"Red books" Republic of 
Kazakhstan  Ex. 0101 – 0106; 
Ex. 0301; 
0306 -  0308; 
Ex. 0601 – 0604; Ex. 07; 
Ex. 1211; 
Ex. 1212; Ex. 20; 
Ex. 2102 Export licensing, all 
CU Parties Ministry of Industry and 
New Technologies Ministry of Agriculture No  
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Description HS codes Measure and territorial 
scope Institutions responsible to 
administer the measure Ministries subject to 
coordination upon issuing 
licenses (in case of licensing) Activity 
Licence 
Requirement 
(in case of 
licensing) 
2.9 Precious metals and 
gems  Ex. 2530 90 900 0; 
7101 10 000 0; 
Ex. 7102 21 000 0; 7102 31 000 0; 
7103 10 000 0; 
7103 91 000 0; 7103 99 000 0; 
7106; 
7106 10 000 0; 7106 91 000; 
7108; 
7108 11 000 0; 7108 12 000; 
7108 20 000; 
7110; 
7110 11 000; 
7110 19 100 0; 7110 21 000; 
7110 29 000 0; 
7110 31 000 0; 7110 41 000 0; Export licensing, all 
CU Parties (except for 
precious metals exported by the Central (National) 
Banks of the Customs 
Union Parties)    Ministry of Industry and 
New Technologies Ministry of Industry and 
New Technologies Yes 
2.10 Unprocessed 
precious metals, waste and 
scrap of precious metals, ores and concentrates of 
precious metals and 
commodities containing precious metals  2603 00 000 0; 
2604 00 000 0; 
2607 00 000 0; 2608 00 000 0; 
2609 00 000 0; 
2616; Ex. 2617; 
2620 19 000 0; 
2620 21 000 0; 2620 29 000 0; 
2620 30 000 0; 
2620 91 000 0; 2620 99 100 0; 
2620 99 400 0; Export licensing, all 
CU Parties Ministry of Industry and 
New Technologies Ministry of Industry and 
New Technologies No  
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 Page 343Description HS codes Measure and territorial 
scope Institutions responsible to 
administer the measure Ministries subject to 
coordination upon issuing 
licenses (in case of licensing) Activity 
Licence 
Requirement 
(in case of 
licensing) 
2620 99 950 1; 
2620 99 950 2; 
2620 99 950 3; 2620 99 950 9; 
Ex. 2621; 
7106 91 000; 7108 12 000 9; 
7110 11 000 9; 
7110 21 000 9; 7110 31 000 0; 
7110 41 000 0; 
7112; 7401 00 000 0; 
7402 00 000 0; 
7501; 
7801 99 100 0; 
2.11 Mineral raw 
materials (only untreated stones)  Ex. 7103 10 000 0; 
Ex. 2530 90 000 0.  Export licensing, all 
CU Parties Ministry of Industry and 
New Technologies  Ministry of Industry and 
New Technologies No 
2.12 Narcotic drugs, 
psychotropic substances and 
their precursors 1209 99 910 0; 
1211 30 000 0; 
1211 40 000 0; 1211 90 850 0;  
1301 90 000 0; 
1302 11 000 0; 1302 19 800 0; 
2806 10 000 0; 
2807 00 100 0; 2812 10 950 0; 
2841 61 000 0; 
2902 30 000 0; 2902 90 000 0; 
2903 39 190 0; 
2903 99 900 0; Import and/or export 
licensing, all CU Parties Ministry of Internal Affairs Mi nistry of Public Health (in 
case of licensing medicines), 
Ministry of Environment Protection 
 Yes  
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Description HS codes Measure and territorial 
scope Institutions responsible to 
administer the measure Ministries subject to 
coordination upon issuing 
licenses (in case of licensing) Activity 
Licence 
Requirement 
(in case of 
licensing) 
2904 20 000 0; 
2905 39 950 0; 
2905 51 000 0; 2907 19 900 0; 
2909 11 000 0; 
2909 30 900 0; 2912 21 000 0; 
2912 49 000 0; 
2914 11 000 0; 2914 12 000 0; 
2914 31 000 0; 
2914 50 000 0; 2915 21 000 0; 
2915 24 000 0; 
2915 90 000 0; 
2916 12 000 0; 
2916 14 000 0; 2916 34 000 0; 
2918 19 980 0; 
2920 90 100 0; 2921 11 000 0; 
2921 19 990 0; 
2921 30 100 0; 2921 46 000 0; 
2921 49 000 0; 
2922 14 000 0;  
2922 19 850 0; 
2922 29 000 0; 
2922 31 000 0; 2922 39 000 0; 
2922 43 000 0; 
2922 44 000 0; 2922 49 850 0;  
2922 50 000 0; 
2924 23 000 0;  
   WT/ACC/SPEC/KAZ/9/Rev.5
 Page 345Description HS codes Measure and territorial 
scope Institutions responsible to 
administer the measure Ministries subject to 
coordination upon issuing 
licenses (in case of licensing) Activity 
Licence 
Requirement 
(in case of 
licensing) 
2924 24 000 0; 
2924 29 980 0; 
2925 12 000 0; 2926 90 950 0; 
2926 30 000 0; 
2924 11 000 0; 2924 29 980 0; 
2930 90 990 0; 
2932 11 000 0;  2932 20 900 0; 
2932 91 000 0; 
2932 92 000 0; 2932 93 000 0; 
2932 94 000 0; 
2932 95 000 0; 
2932 99 000 0; 
2933 29 900 0; 2933 32 000 0; 
2933 33 000 0; 
2933 39 990 0; 2933 41 000 0; 
2933 49 300 0; 
2933 49 900 0; 2933 53 100 0; 
2933 53 900 0; 
2933 55 000 0; 2933 59 950 0; 
2933 72 000 0; 
2933 91 100 0; 2933 91 900 0; 
2933 99; 
2933 99 800 0 2934 91 000 0; 
2934 99 900 0; 
2939 11 000 0;  
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Description HS codes Measure and territorial 
scope Institutions responsible to 
administer the measure Ministries subject to 
coordination upon issuing 
licenses (in case of licensing) Activity 
Licence 
Requirement 
(in case of 
licensing) 
2939 19 000 0; 
2939 41 000 0 -  
2939 49 000 0; 2939 51 000 0; 
2939 61 000 0; 
2939 62 000 0; 2939 63 000 0; 
2939 69 000 0; 
2939 91 000 0;  
2939 99 000 0; 
3003; 
3003 40 000 0; 3003 90 000 0; 
3004; 
3004 40 000; 
3004 40 000 9; 
3004 90 000 0; 3824 90 970. 
2.13 Toxic substances 
except for precursors of the 
drugs and substances with psychotropic effects  
 Ex. 1211 90 850 0  
Ex. 1302 19 800 0 
Ex. 2804 70 001 0 2804 80 000 0 
Ex. 2805 40 
Ex. 2811 29 900 0 Ex. 2837 11 000 0 
Ex. 2837 19 000 0 
Ex. 2842 90 800 0 Ex. 2843 29 000 0 
Ex. 2848 00 000 0 
Ex. 2852 00 000 9 Ex. 2852 10 000 9 
Ex. 2905 11 000 0 
Ex. 2905 59 Ex. 2907 11 000 0  
Ex. 2922 19 850 0 Import/export licensing, all 
CU Parties Ministry of Industry and 
New Technologies Ministry of Public Health, 
Ministry of Environment 
Protection Yes  
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 Page 347Description HS codes Measure and territorial 
scope Institutions responsible to 
administer the measure Ministries subject to 
coordination upon issuing 
licenses (in case of licensing) Activity 
Licence 
Requirement 
(in case of 
licensing) 
Ex. 2924 19 000 0 
Ex. 2926 90 950 0   
Ex. 2930 90 990 0 Ex. 2931 10 000 0 
Ex. 2931 90 900 0 
Ex. 2933 39 990 0 Ex. 2939 20 000 0 
Ex. 2939 99 000 0 
Ex. 3001 90 980 0 Ex. 8112 51 000 0 
2.14 Medicines and 
pharmaceutical products  
 Ex. 2106 90 980 3 
Ex. 2106 90 980 9 
Ex. 2904 - 2909 Ex. 2912 
Ex. 2942 00 000 0 
Ex. 2936 
Ex. 3001 
Ex. 3002 Ex. 3003 
Ex. 3004 
3006 30 000 0 3006 60 
Ex. 3913 Import restriction, all 
CU Parties 
 Ministry of Public Health   
2.16 Civil radio-electronic 
and/or high-frequency means including built-in or 
forming part of other goods  
  Ex. 8419 
Ex. 8470 Ex. 8471 
Ex. 8514 
8516 50 000 0 Ex. 8517 
Ex. 8517 12 000 0; 
Ex. 8517 62 000 9; Ex. 8517 69 900 0; 
Ex. 8517 62 000 9;  
Ex. 8518 Import licensing, all 
CU Parties  Ministry of Industry and 
New Technologies Ministry of Transport and 
Communication No  
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Page 348 
Description HS codes Measure and territorial 
scope Institutions responsible to 
administer the measure Ministries subject to 
coordination upon issuing 
licenses (in case of licensing) Activity 
Licence 
Requirement 
(in case of 
licensing) 
Ex. 8518 10; 
Ex. 8519 
Ex. 8521 Ex. 8525 
Ex. 8526 
Ex. 8527 Ex. 8528 
Ex. 8531 
Ex. 8540 Ex. 90 
Ex. 9018 
Ex. 9021 Ex. 9027 
2.17 Special devices for 
unauthorised obtaining of 
information  
 Ex. 8301 70 000 0 
Ex. 8471  
Ex. 8505 90 200 0 
Ex. 8517 61 000 
Ex. 8517 62 000 Ex. 8517 69 390 0 
Ex. 8517 69 900 0 
Ex. 8517 70 900 1 Ex. 8518 30 950 0 
Ex. 8518 40 
Ex. 8519 81 550  Ex. 8519 81510 0; 
Ex. 8519 81 610 
Ex. 8519 81 650 Ex. 8519 81 750 
Ex. 8519 81 850 
Ex. 8519 89 900 0 Ex. 8521 
Ex. 8523 51 
Ex. 8523 29 310 1 Ex. 8523 29 310 2 
Ex. 8523 49 250 0 Import/export licensing, all 
CU Parties 
 Ministry of Industry and 
New Technologies Committee on National 
Security Yes  
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 Page 349Description HS codes Measure and territorial 
scope Institutions responsible to 
administer the measure Ministries subject to 
coordination upon issuing 
licenses (in case of licensing) Activity 
Licence 
Requirement 
(in case of 
licensing) 
Ex. 8523 49 450 0 
Ex. 8523 49 910 1 
Ex. 8523 51 910 1 Ex. 8523 59 910 1 
Ex. 8523 80 910 1 
Ex. 8525 50 000 0 Ex. 8525 60 000 0 
Ex. 8525 80 
Ex. 8526 10 000 9 Ex. 8526 91 
Ex. 8527 
Ex. 8529 10 390 0 Ex. 9002 
Ex. 9006 51 000 0 
Ex. 9006 52 000 9 
Ex. 9006 53 100 0 
Ex. 9019 10 900 9 Ex. 9022 19 000 0 
2.19 Encryption devices  
 Ex. 8443 31 
Ex. 8443 32 100 9 
Ex. 8443 32 300 0 Ex. 8443 99 100 9 
Ex. 8470 10 000 9 
Ex. 8470 50 000 Ex. 8471 30 000 0 
Ex. 8471 41 000 0 
Ex. 8471 49 000 0 Ex. 8471 50 000 0 
Ex. 8471 70 500 0 
Ex. 8471 70 980 0 Ex. 8471 80 000 0  
Ex. 8471 90 000 0 
Ex. 8473 21 100 0 Ex. 8473 21 900 0 
Ex. 8473 30 200 9 Import/export licensing, all 
CU Parties 
 Ministry of Industry and 
New Technologies Committee on National 
Security Yes  
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Description HS codes Measure and territorial 
scope Institutions responsible to 
administer the measure Ministries subject to 
coordination upon issuing 
licenses (in case of licensing) Activity 
Licence 
Requirement 
(in case of 
licensing) 
Ex. 8473 30 800 9 
Ex. 8517 11 000 0 
Ex. 8517 12 000 0 Ex. 8517 18 000 0 
Ex. 8517 61 000 1 
Ex. 8517 61 000 2 Ex. 8517 61 000 8 
Ex. 8517 62 000 
Ex. 8517 62 000 2 Ex. 8517 62 000 3 
Ex. 8517 62 000 9 
Ex. 8517 69 390 0 Ex. 8517 69 900 0 
Ex. 8517 70 900 1 
Ex. 8517 70 900 9 
Ex. 8523 29 310 1 
Ex. 8523 29 310 2 Ex. 8523 29 330 
Ex. 8523 49 250 0; 
Ex. 8523 49 450 0; Ex. 8523 49 910 1 
Ex. 8523 49 930 0 
Ex. 8523 51 910 1 Ex. 8523 51 930 0 
Ex. 8523 52 
Ex. 8523 59 910 1 Ex. 8523 59 930 0 
Ex. 8523 80 910 1 
Ex. 8523 80 930 0  
Ex. 8525 50 000 0 
Ex. 8525 60 000 0 
Ex. 8528 71 130 0  
Ex. 8529 90 200 1  
Ex. 8529 90 650 0 
Ex. 8529 90 970 0  
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scope Institutions responsible to 
administer the measure Ministries subject to 
coordination upon issuing 
licenses (in case of licensing) Activity 
Licence 
Requirement 
(in case of 
licensing) 
Ex. 8526 91 200 0 
Ex. 8526 91 800 0 
Ex. 8526 92 000  
Ex. 8542 31 900 9 
Ex. 8542 31 901 1 
Ex. 8542 31 909 9 Ex. 8542 32 900 9 
Ex. 8543 70 900 0 
Ex. 8543 90 000 9 
2.20 Cultural values, documents of the national 
archive funds, originals of 
the archive documents  Ex. 37 
Ex. 39 
Ex. 40 
Ex. 42 Ex. 44 
Ex. 4420 
Ex. 46 
Ex. 49 
Ex. 4907 00 Ex. 57 
Ex. 58 
Ex. 61 Ex. 62 
Ex. 63 
Ex. 64 Ex. 65 
Ex. 66 
Ex. 69 Ex. 6913 
Ex. 70 
Ex. 7018 Ex. 7113 
Ex. 7114 
Ex. 7117 Ex. 7118 
Ex. 73 Export licensing, all 
CU Parties 
 Ministry of Industry and 
New Technologies Ministry of Culture and 
Information No  
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Description HS codes Measure and territorial 
scope Institutions responsible to 
administer the measure Ministries subject to 
coordination upon issuing 
licenses (in case of licensing) Activity 
Licence 
Requirement 
(in case of 
licensing) 
Ex. 74 
Ex. 75 
Ex. 76 Ex. 78 
Ex. 79 
Ex. 80 Ex. 81 
Ex. 82 
Ex. 8306 Ex. 84 
Ex. 85 
Ex. 87 Ex. 88 
Ex 89 
Ex. 90 
Ex. 91 
Ex. 92 Ex. 93 
Ex. 94 
Ex. 95 Ex. 96 
Ex. 9611 00 000 0 
Ex. 97 Ex. 9702 00 000 0 
Ex. 9705 00 000 0 
2.21 Human organs and 
tissues, blood and its components Ex. 3001 90 200 0 
Ex. 3002 10 910 0 Ex. 3002 10 950 
Ex. 3002 90 100 0 Import and (or) export 
licensing, all CU Parties  Ministry of Public Health None Yes - for blood 
and its components 
2.22 Official and civil weapon, its main parts and cartridges  Ex. 9302 00 000 0 
Ex. 9303 Ex. 9303 20 100 0; 
Ex. 9303 20 950 0; 
Ex. 9303 30 000 0;  Import/export licensing, all 
CU Parties  Ministry of Industry and 
New Technologies Ministry of Internal Affairs  Yes  
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 Page 353Description HS codes Measure and territorial 
scope Institutions responsible to 
administer the measure Ministries subject to 
coordination upon issuing 
licenses (in case of licensing) Activity 
Licence 
Requirement 
(in case of 
licensing) 
Ex. 9304 00 000 0 
Ex. 9305 10 000 0 
Ex. 9305 20 000 0  Ex. 9306 21 000 0 
Ex. 9306 30 100 0 
Ex. 9306 30 900 0  
Ex. 9306 29 000 0 
Ex. 9306 30 900 0 
Ex. 8211 Ex. 9307 00 000 0 
Ex. 9506 99 900 0 
2.23 Information on 
subsoil  Export licensing, all 
CU Parties Ministry of Industry and 
New Technologies Committee on Geology of 
Ministry of Industry and New Technologies No 
2.24 Goods subject to 
quantitative restrictions 
 7204; (*) 
7404 00;(*) 
7503 00;(*) 
7602 00 (*) 
 Export and/or import 
restriction.   
- (*) Applied to the 
goods originating from 
the Republic of Belarus when exported 
from the customs 
territory of the Customs Union. 
Application of the 
exclusive right is regulated by the 
Belarus' legislation; In accordance with national 
legislation    
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Description HS codes Measure and territorial 
scope Institutions responsible to 
administer the measure Ministries subject to 
coordination upon issuing 
licenses (in case of licensing) Activity 
Licence 
Requirement 
(in case of 
licensing) 
2.25 Goods subject to 
approval system  1701 13*; 
1701 14*; 
Ex. 2709 00**; 2710**;  
2712 10**; 
2713**; 3102**; 
3103**; 
3105** Export and/or import 
approval.  Applied to: 
*- the goods imported to 
the territory of the 
Republic of 
Kazakhstan from the third countries 
**- the goods, originating 
from the Republic of Belarus when exported 
from the customs 
territory of the Customs Union Ministry of Economic 
Development and Trade Ministry of Agriculture  
2.26 Goods subject to 
exclusive licenses  Goods subject to export 
exclusive licenses 
 
2711 11 000 0 (*) 
2711 21 000 0 (*) 3104 (**) 
 
Goods subject to import exclusive licenses (***) 
 
0303 23 000 0 – 0303 25 
000 0; 
0303 29 000 0 
0303 89 10 – 0303 89 109 0 
0304 31 000 0 – 0304 39 
000 0; 0304 42 500 0; 
0304 49 101 0; 
0304 49 109 0; 0304 51 000 0; 
Ex. 0304 52 000 0; - (*) Applied to the 
goods originating from 
the Russian Federation 
when exported from 
the customs territory of the Customs Union.  
Application of the 
exclusive right is regulated by the 
Russian Federation's 
legislation;  
- (**) Applied to the 
goods originating from 
the Republic of Belarus when exported 
from the customs 
territory of the Customs Union.  
Application of the 
exclusive right is regulated by the 
Belarus' legislation; In accordance with national 
legislation    
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 Page 355Description HS codes Measure and territorial 
scope Institutions responsible to 
administer the measure Ministries subject to 
coordination upon issuing 
licenses (in case of licensing) Activity 
Licence 
Requirement 
(in case of 
licensing) 
0304 59 100 0; 
0304 61 000 0 –  
0304 69 000 0; 0304 82 500 0; 
0304 89 10; 
0304 93 900 0; Ex. 0304 99 210 0 
0305 
1604 1605 
2401 
2402 2403 
2207 
2208 90 910 
2208 90 990 
Ex. 1302 Ex. 2101 
2103 90 300 0 
Ex. 2103 90 900 9 Ex. 2106 90 200 0 
Ex. 3302 10 
2204 2205 
2206 00 
2208 60 2208 20 
2208 30 
2208 40 2208 50 
2208 70 
2208 09 (except 2208 09 910 0, 2208 09 990 0) - (***) Applied to the 
goods originating from 
the third countries when imported to the 
Republic of Belarus. 
Application of the exclusive rights is 
regulated by the 
Belarus' legislation.   
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Description HS codes Measure and territorial 
scope Institutions responsible to 
administer the measure Ministries subject to 
coordination upon issuing 
licenses (in case of licensing) Activity 
Licence 
Requirement 
(in case of 
licensing) 
2.27 Goods subject to 
Tariff Rate Quotas  0201 10 000 1 
0201 20 200 1 
0201 20 300 1 0201 20 500 1 
0201 20 900 1 
0201 30 000 4 0202 10 000 1 
0202 20 100 1 
0202 20 300 1 0202 20 500 1 
0202 20 900 1 
0202 30 100 4 0202 30 500 4 
0202 30 900 4 
0203 11 100 1 
0203 11 900 1 
0203 12 110 1 0203 12 190 1 
0203 12 900 1 
0203 19 110 1 0203 19 130 1 
0203 19 150 1 
0203 19 550 1 0203 19 590 1 
0203 19 900 1 
0203 21 100 1 0203 21 900 1 
0203 22 110 1 
0203 22 190 1 0203 22 900 1 
0203 29 110 1 
0203 29 130 1 0203 29 150 1 
0203 29 550 1 
0203 29 590 1 Import TRQ, all CU Parties 
(within CU Party TRQ).  
Import procedure is determined by a Decision of 
the Customs Union 
Commission in accordance with the Agreement on 
Conditions and Mechanism 
of Implementation of Tariff Quotas of 
12 December 2008 The Ministry of Economic 
Development and Trade None No  
   WT/ACC/SPEC/KAZ/9/Rev.5
 Page 357Description HS codes Measure and territorial 
scope Institutions responsible to 
administer the measure Ministries subject to 
coordination upon issuing 
licenses (in case of licensing) Activity 
Licence 
Requirement 
(in case of 
licensing) 
0203 29 900 1 
0203 29 550 2 
0203 29 900 2 0207 11 100 1 
0207 11 300 1 
0207 11 900 1 0207 12 100 1 
0207 12 900 1 
0207 13 100 1 0207 13 200 1 
0207 13 300 1 
0207 13 400 1 0207 13 500 1 
0207 13 600 1 
0207 13 700 1 
0207 13 910 1 
0207 13 990 1 0207 14 100 1 
0207 14 200 1 
0207 14 300 1 0207 14 400 1 
0207 14 500 1 
0207 14 600 1 0207 14 700 1 
0207 14 910 1 
0207 14 990 1 0207 24 100 1 
0207 24 900 1 
0207 25 100 1 0207 25 900 1 
0207 26 100 1 
0207 26 200 1 0207 26 300 1 
0207 26 400 1 
0207 26 500 1  
  WT/ACC/SPEC/KAZ/9/Rev.5 
Page 358 
Description HS codes Measure and territorial 
scope Institutions responsible to 
administer the measure Ministries subject to 
coordination upon issuing 
licenses (in case of licensing) Activity 
Licence 
Requirement 
(in case of 
licensing) 
0207 26 600 1 
0207 26 700 1 
0207 26 800 1 0207 26 910 1 
0207 26 990 1 
0207 27 100 1 0207 27 200 1 
0207 27 300 1 
0207 27 400 1 0207 27 500 1 
0207 27 600 1 
0207 27 700 1 0207 27 800 1 
0207 27 910 1 
0207 27 990 1 
0207 41 200 1 
0207 41 300 1 0207 41 800 1 
0207 51 100 1 
0207 51 900 1 0207 60 050 1 
0207 42 300 1 
0207 42 800 1 0207 52 100 1 
0207 52 900 1 
0207 60 050 1 0207 53 000 1 
0207 53 000 1 
0207 43 000 1 0207 54 100 1 
0207 44 100 1 
0207 60 100 1 0207 44 210 1 
0207 54 210 1 
0207 60 210 1  
   WT/ACC/SPEC/KAZ/9/Rev.5
 Page 359Description HS codes Measure and territorial 
scope Institutions responsible to 
administer the measure Ministries subject to 
coordination upon issuing 
licenses (in case of licensing) Activity 
Licence 
Requirement 
(in case of 
licensing) 
0207 60 310 1 
0207 44 310 1 
0207 54 310 1 0207 60 410 1 
0207 44 410 1 
0207 54 410 1 0207 54 510 1 
0207 44 510 1 
0207 60 510 1 0207 54 610 1 
0207 44 610 1 
0207 60 610 1 0207 44 710 1  
0207 54 710 1 
0207 60 810 1 
0207 44 810 1 
0207 54 810 1 0207 44 910 1 
0207 54 910 1 
0207 60 910 1 0207 44 990 1 
0207 54 990 1 
0207 60 990 1 0207 55 100 1 
0207 45 100 1 
0207 60 100 1 0207 45 210 1 
0207 55 210 1 
0207 60 210 1 0207 45 310 1 
0207 55 310 1 
0207 45 410 1 0207 55 410 1 
0207 55 510 1 
0207 45 510 1  
  WT/ACC/SPEC/KAZ/9/Rev.5 
Page 360 
Description HS codes Measure and territorial 
scope Institutions responsible to 
administer the measure Ministries subject to 
coordination upon issuing 
licenses (in case of licensing) Activity 
Licence 
Requirement 
(in case of 
licensing) 
0207 60 510 1 
0207 55 610 1 
0207 45 610 1 0207 60 610 1 
0207 45 710 1 
0207 55 710 1 0207 60 810 1 
0207 45 810 1 
0207 55 810 1 0207 55 930 1 
0207 45 930 1 
0207 45 950 1 0207 55 950 1 
0207 60 910 1 
0207 45 990 1 
0207 55 990 1 
0207 60 990 1 
 
  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 361 
 
 
  ANNEX 15 (a) 
Cryptographic Devices Subject to Export and Import Control* 
Item title HS Number 
1. Printers, copying machines, faxing machines and 
their electronic modules that have cryptographic functions  From 8443 31  
From 8443 32 100 9  From 8443 32 300 0  
From 8443 99 100 9  
2. Pocket machines for recording, playback and 
visual presentation of data with calculating 
functions that have cryptographic functions  From 8470 10 000 9  
3. Cash registers with cryptographic functions  From 8470 50 000  
4. Pocket computers with cryptographic functions  From 8471 30 000 0  
5. Computers and their parts with cryptographic 
functions  From 8471 30 000 0  
From 8471 41 000 0  
From 8471 49 000 0  
From 8471 50 000 0  From 8471 90 000 0  
From 8473 30 200 9  
6. Computer devices with cryptographic functions  From 8471 70 500 0  
From 8471 70 980 0  From 8471 80 000 0  
7. Electronic modules and parts of pocket devices 
with cryptographic functions  From 8473 21 100 0  
From 8473 21 900 0  
From 8473 30 200 9  From 8473 30 800 9  
8. User communication equipment with 
cryptographic functions  From 8517 11 000 0  
From 8517 12 000 0  
From 8517 18 000 0  
9. Base stations with cryptographic functions  From 8517 61 000 1  
From 8517 61 000 2 
From 8517 61 000 8 
10. Telecommunications equipment and its parts 
with cryptographic functions  From 8517 62 000 2 
From 8517 62 000 3 
From 8517 62 000 9  
From 8517 69 390 0  From 8517 69 900 0  
From 8517 70 900 1  
From 8517 70 900 9  
11. Programme cryptographic devices regardless of 
information carrier From 8523 29 310 1  
From 8523 29 310 2  
From 8523 29 330  
From 8523 49 250 0  From 8523 49 450 0  
From 8523 49 910 1  
From 8523 49 930 0  From 8523 51 910 1  
From 8523 51 930 0  
From 8523 52  From 8523 59 910 1  
From 8523 59 930 0  
From 8523 80 910 1  
From 8523 80 930 0  WT/ACC/SPEC/KAZ/9/Rev.5 
Page 362  
 
  Item title HS Number 
12. Broadcasting or television equipment and its 
parts with cryptographic functions  From 8525 50 000 0  
From 8525 60 000 0  
From 8529 90 200 1  From 8529 90 650 0  
From 8529 90 970 0  
13. Radio navigational receivers, remote control 
equipment and their parts with cryptographic 
functions  From 8526 91 200 0  
From 8526 91 800 0  
From 8526 92 000  
From 8529 90 650 0  From 8529 90 970 0  
14. Internet access equipment and television 
receivers/sets with communication function, their 
parts with cryptographic functions  From 8517 62 000  
From 8528 71 130 0  
From 8529 90 650 0  From 8529 90 970 0  
15. Electronic integral schemes, storing devices with 
cryptographic functions or having cryptographic 
devices  From 8542 31 901 1  
From 8542 31 909 9  
From 8542 32 900 9  
16. Other electric devices and equipment with 
individual functions that have cryptographic 
devices  From 8543 70 900 0  
From 8543 90 000 9 
* In order to use this list, it is necessary to fo llow both the customs commodity code, and name of 
the goods.  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 363 
 
 
  ANNEX 15 (b) 
Special Technical Devices Subject to Export and Import Licensing* 
Item HS Code 
1. Special technical devices for disguised obtaining and registration of acoustic information:    
(а) wired connection systems intended for disguised 
obtaining and (or) registration of acoustic information; 
  (b) radio-electronic devices intended for disguised 
obtaining and (or) registration of acoustic information;  
 
 
    (c) electronic devices intended for disguised registration of 
acoustic information; 
 From 8517 61 000  
From 8517 62 000  From 8517 69 390 0  From 8517 69 900 0  From 8517 70 900 1  From 8518 30 950 0  From 8518 40  
From 8523 49 450 0  
From 8525 50 000 0  From 8525 60 000 0  From 8527  From 8529 10 390 0  From 8519 81 510 0  From 8519 81 550  From 8519 81 610  From 8519 81 650  From 8519 81 750  From 8519 81 850  From 8519 89 900 0  From 8523 51 
2. Special technical devices intended for disguised visual observation and recording:  
(а) pin-hole lens   From 9002  
(b) photo cameras having at least one of the following 
features: camouflaged under another items; having pin-hole lens  From 9006 51 000 0  
From 9006 52 000 9  From 9006 53 100 0 
(c) television and videocameras having at least one of the 
following features:  camouflaged under another items; having pin-hole lens From 8525 80  
 
(d) wired connection systems intended for disguised 
obtaining and (or) registration of video information; 
(e) radio-electronic devices intended for disguised 
obtaining and (or) registration of video information; 
    (f) electronic devices intended for disguised registration of 
acoustic information; From 8517 61 000  
From 8517 62 000   From 8517 69 390 0  From 8517 69 900 0  From 8523 49 450 0  From 8525 50 000 0  From 8525 60 000 0  From 8527  From 8529 10 390 0  From 8521  From 8523 51 
3. Special technical devices for disguised interception of telephone conversations: 
(a) wired connection systems intended for disguised 
interception of telephone conversations; 
(b) radio-electronic devices intended for disguised;    
 
(c) electronic devices intended for disguised registration of 
information on telephone conversations. From 8517 61 000  
From 8517 62 000    From 8517 69 390 0  From 8517 69 900 0  From 8525 50 000 0  
From 8525 60 000 0  
From 8527  From 8529 10 390 0  From 8519 81 510 0  From 8519 81 550  From 8519 81 610  From 8519 81 650  WT/ACC/SPEC/KAZ/9/Rev.5 
Page 364  
 
  Item HS Code 
From 8519 81 750  
From 8519 81 850  From 8523 51 
4. Special technical devices for disguised eavesdropping 
and registration of information from technical channels of connection  
 From 8471  
From 8517 61 000  From 8517 62 000  From 8517 69 390 0  From 8517 69 900 0  From 8523 29 310 1  From 8523 29 310 2 From 8523 49 250 0  From 8523 49 910 1  From 8523 51 910 1  From 8523 59 910 1  From 8523 80 910 1  From 8527  
5. Special technical devices for disguised control of 
messages received and sent by mail From 9022 19 000 0  
 
6. Special technical devices for disguised research of 
objects and documents, including portable compact X-ray TV units, fluoroscopic and radiographic equipment.   From 9022 19 000 0  
  
7. Special technical devices for disguised entry and 
inspection of premises, vehicles and other objects: 
(a) means for disguised opening of closure devices; 
(b) portable compact X-ray TV units, fluoroscopic and 
radiographic equipment  
   From 8301 70 000 0   From 9022 19 000 0  
8. Special technical devices for disguised control over 
movement of vehicles From 8526 10 000 9  
From 8526 91  
9. Special technical devices for disguised obtaining 
(modifying, deleting) of information from technical devices of information storage, processing and transmission From 8471  
From 8505 90 200 0  From 8517 61 000  From 8517 62 000  From 8517 69 390 0  From 8517 69 900 0  
From 8523 29 310 1  
From 8523 29 310 2  From 8523 49 250 0  From 8523 49 910 1  From 8523 51 910 1  From 8523 59 910 1  From 8523 80 910 1  From 8527  
10. Special technical devices for disguised identification of 
persons.  Special technical devices for disguised 
registration of psychophysiological reactions of humans From 9019 10 900 9 
 
* In order to use this list, it is necessary to fo llow both the customs commodity code, and name of 
the goods.  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 365 
 
 
  ANNEX 15 (c) 
Categories of Goods which are Encryption (Crypt ographic) Means or Containing thereof the 
Technical and Encryption Characteristics of which are Subject to Notification 
1. Goods containing encryption technology which consist of any of the following components: 
 (a) a symmetric cryptographic algorithm empl oying a key length not exceeding 56 bits 
  long; or 
 (b) an asymmetric cryptographic algorithm based on one of the following methods: 
- factorization of integers not exceeding 512 bits; 
- computation of discrete logarithms in multiplicative group of a finite field of a size 
not exceeding 512 bits; or 
- the discrete logarithm in group other than  in item B hereof not exceeding 112 bits.  
Remark: (1) Bites of parity are not included in the length of a key. 
  (2) The term "cryptography" does not refer to fixed methods of compression or 
   coding of data. 
2. Goods containing encryption with the following limited functions: 
 (a) authentication, includin g all the aspects of access control without encryption of files 
  and texts, except encryption related to passwords and identification and other similar 
  data protection from unauthorised access; and 
 (b) electronic digital signature. 
Remark: Functions of authentication and electr onic digital signature include connected with 
them function of keys distribution. 
3. Encryption (cryptographic) means, which are the components of programme operations 
systems, cryptographic abilities of which cannot be altered by users, which are developed for 
installation by the user individually without further substantial support by the provider and 
technical documentations (the description of algo rithms of cryptographic changes, protocols 
on interactions, description of interfaces, etc.) on which is available. 
4. Personal smart-cards: 
 (a) cryptographic abilities of which are limited by use in equipment and systems, referred 
  to in paragraphs 5-8 of the present list; or 
 (b) for wide, publicly available use, crypto graphic abilities of which are not available for 
use and which as a result of special devel opment have limited abilities of protection 
of stored personal information on them. 
Remark: If a smart-card can perform few functions, then the control status of each of them is 
defined separately. 
5. Receiving equipment for radio-broadcasting and commercial TV broadcasting or analogue 
commercial equipment for broadcasting to limit ed audience without encryption of digital 
signal, except for the cases of use of encryp tion solely for management of video or 
audio-channels and sending of bills or return of information connected to the programme to 
the providers of broadcasting. WT/ACC/SPEC/KAZ/9/Rev.5 
Page 366  
 
  6. Equipment encryption functionality of which are not available to the user, specially developed 
or limited to the use with any of the following:  
 (а) software is protected from copy; 
 (b) access to any of the following: 
- data protected from copy stored on the medium available for read only; and 
- information, stored in encrypted form on media, when these media are offered for 
sale to public in identical kits; 
 (c) control of coping of audio- and vide o-information protected by the copyrights.  
7. Encryption (cryptographic) equipment specially designed and limited for banking use and 
financial operations. 
Remark: Financial operations include duties and charges for transport services and crediting.  
8. Portable or mobile radio electronic devices fo r civil use (for example for use with commercial 
civil cellular radio communication systems) that  are not capable of transmitting encrypted 
data directly to another ra diotelephone or equipment.  
9. Wireless radio equipment encr ypting information only in ra dio channel with the maximum 
effective range of unboosted cordless operation is less than 400 meters according to the 
manufacturer's specifications.  
10. Encryption (cryptography) means used for protection of technological channels of 
information-telecommunication system s and communication networks.  
11. Goods whose encryption function is blocked by the manufacture.  
12. "Mass market goods" are goods that meet all of the following:   
 (a) Generally available to the public in th e territory of the Republic of Kazakhstan  by 
being sold, without restriction, from stock at retail selling points by means of any of 
the following: 
  1. Over-the-counter transactions; 
  2. Mail order transactions;   3. Electronic transactions; or  
  4. Telephone call transactions. 
 (b) The cryptographic functionality ca nnot easily be changed by the user;  
 (c) Designed for installation by the user without further substantial support by the 
supplier; and 
 (d) When necessary, details of the ite ms are accessible and will be provided, upon 
request, to the appropriate authority in the regulator's country in order to ascertain 
compliance with conditions described in paragraphs (a) to (c) above.   WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 367 
 
 
  ANNEX 15 (d) 
Format of Notification of Goods which contain Encryption Means 
Registered in the Register "___" ___________ 20__ .     N _____ 
 
Place for Seal      ______________ _____________________   ________________ 
                       (signature of a person of authorized body)       (Name) 
 
NOTIFICATION 
 
on characteristics of goods (products), which contain encryption means 
 1. Name of a good (product) _____________________________________________________ 
_________________________________________________________________________________ 
 2. Use of a good (product) _______________________________________________________ 
_________________________________________________________________________________ 
 
3. Requisites of a producer of a good (product) _______________________________________ 
__________________________________________________________________________________  
4. Used encryption algorithms:                            N of a good category 
                                                                    from Annex 1  
а) _______________________________________________________________________ 
____________________________________________________________________________ b) _______________________________________________________________________ 
_____________________________________________________________________________ 
c) ________________________________________________________________________ _____________________________________________________________________________ 
 
5. Presence of functional ability in a good (p roduct), which is not de scribed in a provided 
exploitation documents to the user ______________________________ 
 
6. Period of validity of notif ication till "__" _____________ 20__. 
 
7. Requisites of the applicant _________________________________________________ _____________________________________________________________________________ 
 
8. Requisite of the document of a producer, who provided to the authority's representative the rights for drafting of notification (if n ecessary)  ________________ ___________________________ 
_____________________________________________________________________________ 
 9. The date of adaptation of notification "__" _______________ 20__ . 
 
 Place for Seal       ___________ ___________________    __________________ 
                      (signature of applicant)           (Name) 
 
 WT/ACC/SPEC/KAZ/9/Rev.5 
Page 368  
 
  ANNEX 16 
Additional Information on Trade Remedy Measures Applied in Kazakhstan and the Customs Union 
(i) Prior to the date of the entry into force of the Agreement of 25 January 2008, there were no 
trade remedy measures in place in Kazakhstan.  
(ii) On the date of the entry into force of th e Agreement of 25 January 2008, there was one 
safeguard investigation in relation to accumulato rs in Kazakhstan, which has been initiated on 
8 June 2010.  The investigation had been co mpleted without introduction of the safeguard 
measure due to the fact that the complainant did not satisfy the criteria of the 25 per cent of the total production of the Customs Union.  
(iii) Currently, Kazakhstan applied at national level two safeguard m easures against the imports of 
chocolate candies and cotton-wool.  
There are four safeguard and six anti-dumping measures applied on a common customs 
territory of the CU.  
Product Type of measure Period of application 
1. Nickel-based flat products of 
stainless steel Anti-dumping against Brazil, China, 
Republic of Korea and South African 
Republic 25 December 2013 
2. Synthetic nylon filament Anti-dumping against Ukraine 24 September 2013 
3. Bearing tubes Anti-dumping against China 16 June 2013 
4. Some types of steel pipes Anti-dumping against Ukraine 18 November 2015 
5. Fasteners Safeguard measure 17 March 2014 
6. Stainless steel cutlery  Sa feguard measure 26 December 2012 
7. Rolling-contact bearings Anti-dumping measure against China 20 January 2013 
8. Stainless steel tubes Safeguard measure 1 November 2012 
9. Caramel candies Safeguard measure 7 July 2014 
10. Steel forged rolls for rolling mills  Anti-dumping measure against Ukraine 26 June 2014 
  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 369 
 
 
  ANNEX 17 
SEZs Operating under Law No. 469-IV "On Special Ec onomic Zones in the Republic of Kazakhstan" of 
21 July 2011  
SEA/SEZ Establishing Legi slation Time-frame Purpose 
Astana – 
New City Presidential Decree No. 645  
of 29 June 2001 
 the period 
2002-2027 to facilitate the development of the capital of 
Kazakhstan by attracting investments, 
building public facilities, real estate and 
modern infrastructure based on advanced construction technologies, and creation of 
competitive industries 
Aktau Seaport Presidential Decree No. 853  
of 26 April 2002 the period 
2003-2028 to facilitate the development of the seaport 
infrastructure and its auxiliary services by 
attracting new investment s, creating new jobs 
and introducing modern administration and 
management methods 
Innovation 
Technologies 
Park Presidential Decree No. 1166 
of 18 August 2003 until 2028 to diversify the economy through the 
production of information technology (IT) 
products and the effective use of the country's 
scientific and techni cal innovation capacity 
Ontustyk Presidential Decree No. 1605 
of 6 July 2005 until 1 July 2030 to diversify the economy by creating jobs and 
attracting foreign investment through the 
development of the text ile industry (cotton) 
in southern Kazakhstan 
National 
Industrial 
Petrochemical 
Techno-Park (in 
Atyrau oblast) Presidential Decree No. 495  
of 19 December 2007 until 
31 December 2032 to develop and implement "breakthrough" 
investment projects aimed at developing an 
internationally-competitive deep hydrocarbon 
processing and high value-added 
petrochemical products 
Burabai (in the Akmola oblast) Presidential Decree No. 512 
of 15 January 2008 until 
1 December 2017 to develop an efficient and competitive 
tourism infrastructure 
Saryarka 
(in Karaganda 
oblast) Decree of the President 
No. 181 of 24 November 2011 until 
1 December 2036 to develop the metallurgical industry  
Pavlodar 
(in Pavlodar 
oblast) Decree of the President 
No. 186 of 29 November 2011 until 
1 December 2036 to develop chemical and  metallurgical 
industries  
Horgos-East Gates Decree of the President 
No. 187 of 29 November 2011 until 2035 to develop Kazakhstan's transport 
infrastructure and transit capacity through 
construction of logistics centre in the SEZ 
 
 
 
 
 WT/ACC/SPEC/KAZ/9/Rev.5 
Page 370  
 
  ANNEX 18(a) 
List of Goods, Works and Services Covere d by Government Procurement by Auction 
 
1. Agriculture and hunting products, services in agri culture and hunting, except for live animals, 
products and services related to hunting, fish ing and breeding of game bird, as well as 
products of hunting and game bird industries. 
2. Products of forestry and logging operations, services for forestry and logging operations. 
3. Fishing products, fish hatc heries and fish farms, services related to fishing. 
4. Coal, lignite and peat. 
5. Crude oil and natural gas, services related to  their extraction, except for survey work. 
6. Metallic ores. 
7. Stone, clay, sand and other types of mineral raw materials. 
8. Foodstuff and Beverage. 
9. Tobacco and other products of the tobacco industry. 
10. Textile products. 
11. Clothes, fur and fur products, except for children's clothes. 
12. Leather and leather goods, saddlery and footwear. 
13. Wood, wood products, cork, straw and pla iting materials, except for furniture. 
14. Pulp, paper, paperboa rd and its products. 
15. Printing and printing products, except for adver tising material, pictures, drawings, printed 
photographs, souvenir and gift sets (note-pads and notebooks), ballots for elections and 
referendums. 
16. Coke oven products. 
17. Refined oil products, oil-refinery and pyrolysis  gas, gas products of gas processing plants. 
18. Production of organic and inorganic synthesis. 
19. Rubber and plastic products. 
20. Other non-metallic mineral products, except for glass products for household needs and 
interiors, as well as non-constructive,  non-fire-proof ceramic products. 
21. Production of iron and steel industry. 
22. Metalwork products, except for machinery and equipment (except for nuclear reactors). 
23. Machinery and equipment not included in other groups, except for arms, ammunition and 
their parts thereof, explosive devices and explosives for national domestic purposes. 
24. Office, accounting and computing machinery. 
25. Electric motors and electrical equipment, which are not included in other groups. 
26. Machinery and equipment for radio, television and communication. 
27. Medical equipment, measuring instruments,  photographic and video equipment, clocks. 
28. Motor vehicles, trailers and semitrailers, car  bodies, parts and accessories for automobiles, 
and garage equipment. 
29. Other vehicles except for passenger and trade ships, military ships, air- and spacecrafts, 
equipment and details of aircraft plans. 
30. Fully-manufactured goods except for jewelry and related to them goods, musical instruments, 
games and toys, equipment for labor training ai ds and school equipment,  craft goods, art 
works and collection items, exposed motion-pictur e films, hair of humans, animals made from 
synthetic materials and products thereof. 
31. Waste and scrap used as a new raw material. 
32. Natural water and ice. 
33. Construction services and construction projects, including repair, maintenance, except for the 
technically complex construction projects (inc luding full repair and maintenance works), the 
list of which is established in accordance with the Laws of the Republic of Kazakhstan on 
architecture, urban planning and construction activities. 
34. Services in trade, maintenance and repair of motor vehicles and motorcycles.  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 371 
 
 
  35. Wholesale and commission trade services, except for trade of motor vehicles and 
motorcycles. 
36. Retail trade services. 
37. Hotel and restaurant services. 
38. Land transport services, except for railway tr ansport services, underground services, pipeline 
communication services. 
39. Water transport services. 
40. Ancillary and additional transport services, ser vices in tourism and sightseeing, except for 
services of travel agencies and travel bureaus, other services of rendering assistance to 
tourists. 
41. Communication services (except for courier servic es), except for services of the national post, 
electrical communication services. 
42. Financial intermediation services, except for insurance and pension services, services on bond 
loans. 
43. Ancillary services to financial intermed iation, except for appraisal services. 
44. Services related to real estate. 
45. Services for the maintenance and repair of office equipment, electronic computers and used 
together with them peripheral equipment. 
46. Cleaning services. 
47. Packaging services. 
48. Sewage and waste disposal, san itation and other like services. 
49. Housing maintenance and utilities services, excep t for services of hairdresser shops, beauty 
salons and cosmetic medical organizations, funeral, burial and cremation services. 
50. Services related to activities in manufacturing industry, except for services in manufacture of 
coke, refined oil products and nuclear fuel, services in furniture manufacturing, and services 
in maintenance of equipment that is not included in this list. 
 
Source: Approved by the Resolutio n of the Government of the Repu blic of Kazakhstan No. 339 dated 
19 March 2012 
 WT/ACC/SPEC/KAZ/9/Rev.5 
Page 372  
 
  ANNEX 18(b) 
The List of Goods and Services for Daily or  Weekly Needs which Are Purchased by  
Customers in Order to Ensure Non-stop Activity, as well as Procurement from a Single Source for the 
Period until Results of a Tender Are Announced, and the Agreement on Government Procurement 
Enters into Force 
 
1. Food stuffs. 
2. Fuels and lubricants. 
3. "Paper" A-4, A-3. 
4. Works on maintenance of roads in winter season 
5. Catering services. 
6. Services of burial of lonely citizens and citizens without relatives. 
7. Bath and laundry services. 
8. Motor transport services. 
9. Installation, assembly, repair and opera tion of means of traffic control. 
10. Service on maintenance of office buildings:      
 (1) cleaning inside offices and facade of the building and in the surrounding area;     
 (2) urban land improvement and landscaping of surrounding area, and maintenance of 
  plants inside the buildings; 
 (3) sanitation inside of the buildings and in the surrounding area;                 
 (4) removal of garbage and snow from the surrounding area;       
 (5) custodial services, provision with signal systems and other devices for the  protection 
of buildings, fire safety and in the surrounding areas of the buildings.   
11. Communication services (including Internet , satellite, telephone, courier mail service). 
12. Services in support of information systems. 
13. Services on publication of information in the media. 
14. Services for the maintenance of fire fighting systems and air conditioning of server rooms. 
15. Services on hardware and software system-maintenance. 
16. Services for conduction of a scientific expertise of  draft laws, regulations and concepts of the 
draft laws. 
17. Services for the production of Collected Acts of  central executive and other state bodies of the 
Republic of Kazakhstan.             
 
Source: Approved by the Resolutio n of the Government of the Repu blic of Kazakhstan No. 341 dated 
19 March 2012 
  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 373 
 
 
  ANNEX 18(c) 
The List of Commodity Exchange Goods a nd Minimum Limits of Provided Lots of  
Goods, which Are Realised through Commodity Exchange 
No. Short name of commodity Code  of CU FEACN Minimum 
limits of 
provided lots 
of goods 
1 2 3 4 
1. Fresh or refrigerated potato: others 0701 90 900 0 60 tonnes 
2. Wheat and meslin: other dinkel wheat, soft wheat and other 
meslin** 1001 91 990 0, 
1001 99 000 0 600 tonnes 
3. Barley: others** 1003 90 000 0 600 tonnes 
4. Crashed or non-crashed soybean: others 1201 90 000 0 600 tonnes 
5. White sugar 1701 99 100 60 tonnes 
6. Portland cement, aluminous 
cement, slag cement, supersulphate and like 
hydraulic cements, either in manufactured form or in the form of 
clinkers 2523 60 tonnes 
7. Coal, briquettes, fuels pellet and similar solid 
fuels manufactured from stone coal* 2701 3,000 tonnes 
8. Lignite or brown coal, 
agglomerated or not agglomerated, except for jet* 2702 3,000 tonnes 
9. Petroleum gases and other gaseous hydrocarbons: LPG: 
propane 2711 12 100 tonnes 
10. Petroleum gases and other gaseous hydrocarbons: LPG: butanes 2711 13 100 tonnes 
11. Petroleum gases and other gaseous hydrocarbons: LPG: 
others 2711 19 000 0 100 tonnes 
12. Cotton fiber, carded or combed 5203 00 000 0 600 tonnes 
* Applied for the procurement by municipal juridical persons since 1 January 2013 
** The list is not applied to State resources of grain 
Source: Approved by the  Resolution of the Government of the Republic of Kazakhstan No. 375 dated 
6 April 2011  
 
  
  WT/ACC/SPEC/KAZ/9/Rev.5 
Page 374 ANNEX 19 
Rates for Works and Services Rendered by th e National Intellectual Property Institute  
Part I. Section I - For patenting inventions, utilit y models, industrial designs, selection achievements   
 Works and services Rate 
(including 
12% VAT) Juridical person Natural 
person Juridical 
person Natural person Individual (the Great 
Patriotic War 
participants and 
disabled veterans, 
invalids, students of 
high schools, 
vocational schools, 
technical secondary 
schools, higher 
schools) 
25% 10% 10% 5% 2% 
1. For application to issue a title of protection including formal 
examination:       
for inventions 15,971.2     1,597.1 798.6 319.4 
for utility models 14,425.6     1,442.6 721.3 288.5 
for industrial designs 11,334.4     1,133.4 566.7 226.7 
for selection achievements 10,292.8     1,029.3 514.6 205.9 
In case of payment for application after the set period but not later than two months after its expiration, the amount of the p ayment increases by 20%: 
for inventions 19,165.4   1,916.5 958.3 383.3 
for utility models 17,310.7   1,731.1 865.5 346.2 
for industrial designs 13,601.3   1,360.1 680.1 272.0 
for selection achievements 12,351.4   1,235.1 617.6 247.0 
2. For processing an international application at the recipient 
authority and forwarding it to the International bureau and 
International searching authority  8,243.2      
3. For checking the Eurasian appli cation in terms of compliance with 
formal requirements and forwarding to the Eurasian patent office 3,091.2      
4. For conducting examination as to substance of an application for 
invention: 62,854.4   6,285.4 3,142.7 1,257.1 
4.1 additionally for each extra invention 50,489.6     5,049.0 2,524.5 1,009.8 
 When application contains a report on the international search or a preliminary examination repo rt prepared by one of the inte rnational authorities in compliance with 
international agreements to which Kazakhstan is a member, th e cost of examination as to substance decreases by 15%.  
   WT/ACC/SPEC/KAZ/9/Rev.5
 Page 375 Works and services Rate 
(including 
12% VAT) Juridical person Natural 
person Juridical 
person Natural person Individual (the Great 
Patriotic War 
participants and 
disabled veterans, 
invalids, students of 
high schools, 
vocational schools, 
technical secondary 
schools, higher 
schools) 
25% 10% 10% 5% 2% 
When application contains a report on informational search performed in compliance with paragraph 11 of Article 22 of the Paten t Law of the Republic of Kazakhstan, 
the cost of examination as to  substance decreases by 60%. 
5. For conducting examination as to substance of an industrial design 
application: 31,427.2   3,142.7 1,571.4 628.5 
 additionally for each extra industrial design  2,060.8   206.1 103.0 41.2 
6. For introducing changes and amendments to the materials of the 
application by the applicant's initiative 3,091.2   309.1 154.6 61.8 
6.1  - for introducing changes and amendments of the same kind into 
the series of the same applicant' s applications per each subsequent 
application 2,060.8   206.1 103.0 41.2 
7. For transforming an invention application into an utility model 
application or an utility model application into an invention application   8,243.2   824.3 412.2 164.9 
8. For preparation of documents to issue the title of protection and 
the author's certificate and for pu blication of data about such 
issuance  31,427.2   3,142.7 1,571.4 628.5 
9. For preparation of documents to issue duplicate of the title of 
protection and publication of data about such issuance  20,608.0   2,060.8 1,030.4 412.2 
10. For preparation of documents to issue duplicate of the author's 
certificate and publication of data about such issuance 10,292.8   1,029.3 514.6 205.9 
11. For preparation of documents to  re-register the title of protection 
as a result of amending errors made due to the applicant's fault and 
for publication of data about such re-registration 16,486.4   1,648.6 824.3 329.7 
12. For introducing changes and ame ndments into the State registers 
and the titles of protection for inventions, utility models, industrial designs, and selection achievements 11,334.4 2,833.6 1,133.4     226.7 
12.1  - for introducing changes and amendments of the same kind and 
same owner per each title of protection  3,091.2 772.8 309.1     61.8  
  WT/ACC/SPEC/KAZ/9/Rev.5 
Page 376 
 Works and services Rate 
(including 
12% VAT) Juridical person Natural 
person Juridical 
person Natural person Individual (the Great 
Patriotic War 
participants and 
disabled veterans, 
invalids, students of 
high schools, 
vocational schools, 
technical secondary 
schools, higher 
schools) 
25% 10% 10% 5% 2% 
13. For statement from the State registers of inventions, utility 
models, industrial designs, and selection achievements (per each 
item)  3,091.2 772.8 309.1     61.8 
14. For preparation of documents to extend the validity period of a 
title of protection and for publication of data about the extension 
of             
14.1  - preliminary patent for invention, patent for utility model and   
industrial design; 2,060.8 515.2 206.1     41.2 
14.2  - patent for invention 7,212.8 1,803.2 721.3     144.3 
14.3  - patent for selection achievement  515.2 128.8 51.5     10.3 
15. For preparation of documents to renew validity of a patent for 
invention, utility model, industrial design and for publication of 
data about such renewal  10,292.8     1,029.3 514.6 205.9 
 
Part I. Section II - For registration of  trademarks, appellations of origin, an d right to use appellation of origin 
 Works and services Rate 
(including 
12% VAT)      
16. For application to register a trademark and appellation of origin 
including formal examination 11,334.4           
 In case of payment for application after the set period but not later than two months after its expiration, the amount of the payment increases by 20%: 
17. For application to register a collective trademark 
 In case of payment for application after the set period but not later than two months after its expiration, the amount of the payment increases by 20%: 
18. For complete examination of the application to register a 
trademark up to 3 classes of th e International Classification of 
Goods and Services: 22,668.8       
   WT/ACC/SPEC/KAZ/9/Rev.5
 Page 377 Works and services Rate 
(including 
12% VAT)      
18.1  - additionally for each extra class if more than three  5,152.0      
19. For examination of the application materials to register and/or 
grant a right to use an appellations of origin  14,425.6      
20. For dividing a trademark application into classes by the applicant's 
initiative 8,243.2      
21. For transforming a trademark application into an application for a 
collective trademark and vice versa  10,292.8           
22. For processing an international application at the recipient 
authority and forwarding it to the International bureau  6,182.4           
23. For examination related to the acknowledgment of a trademark as 
well-known including publication  69,036.8 Excluded by the Order of the Vice Chairman of the Intellectual Property Rights 
Committee of the Ministry of Justice of the Republic of Kazakhstan No. 96 dated 
23 June 2010 
24. For preparation of documents to issue trademark certificates, 
certificates of right to use an appellation of origin or their 
duplicates and for publication of data about such issuance  11,334.4           
25. For changes and amendments in to State registers, trademark 
certificates and certificates of righ t to use an appellation of origin 11,334.4           
25.1  - for introducing one-type ch anges and amendments into the State 
register and the trademark certif icate of the same owner per each 
certificate  3,091.2           
26. For statement from State regist ers of trademarks/service marks 
and appellations of or igin (per each item) 3,091.2           
27. For preparation of documents to extend the validity period of a 
trademark certificate and for pub lication of data about such 
extension for three classes: 22,668.8           
27.1  - additionally per each extra class if mo re than three  11,334.4           
 In case of extension of the validity peri od of a certificate after the set period but not later than six months after its expi ration, the amount of the payment increases by 
50%: 
28. For preparation of documents to extend the validity period of right 
to use an appellations of origin and for publication of data about 
such extension 22,668.8           
 In case of extension of the validity peri od of a certificate after the set period but not later than six months after its expi ration, the amount of the payment increases by 
50%: 
Source: Agreed with the Agency of the Republic of Kazakhstan on Regulation of  Natural Monopolies and Protection of Competition on 16 August 2004.   
 Approved by the Order of the Chairman of the Intellectual Property Rights Committee of the Ministry of Justice of the Republic  of Kazakhstan No. 37-p dated 
27 May 2004  
  WT/ACC/SPEC/KAZ/9/Rev.5 
Page 378 Part II. Section I - Patenting inventions, utilit y models, industrial designs, selection achievements 
 
 Works and services Rate (including 
12% VAT) Juridical 
person Natural 
person Natural person 
(the Great 
Patriotic War 
participants and 
disabled 
veterans, 
invalids, 
students of high 
schools, 
vocational 
schools, 
technical 
secondary 
schools, higher 
schools ) Juridical 
person/ 
natural 
person Natural 
person Natural person 
(the Great 
Patriotic War 
participants and 
disabled 
veterans, 
invalids, 
students of high 
schools, 
vocational 
schools, 
technical 
secondary 
schools, higher 
schools ) 
50% 25% 15% 10% 5% 2% 
1. Application inquiring the conventional priority after the 
law-established period including making a formal examination  21,123.2       2,112.3 1,056.2 422.5 
2. Entering into a national phase of the international application 
upon expiration of the period fixed by the Patent Cooperation Treaty 5,152.0       515.2 257.6 103.0 
3. Extending the submission period for translated documents of an 
application into the stat e and Russian languages  5,152.0       515.2 257.6 103.0 
4. Pre-schedule beginning of a formal examination of an application 
for a patent item  11,334.4       1,133.4 566.7 226.7 
5. Information search to identify th e state-of the-arts level with the 
purpose of assessing the patentability of an invention or utility 
model 37,721.6       3,772.2 1,886.1 754.4 
6. Extension of the submission periods for requested documents per 
each month:               
6.1  - up to 6 month from the date of expiration of the set period  5,152.0       515.2 257.6 103.0 
6.2  - from 6 to 12 months from the date of expiration of the set 
period  10,214.4       1,021.4 510.7 204.3 
7. Renewal of the period omitted by an applicant  30,912.0       3,091.2 1,545.6 618.2 
8. Preparation and certification of a copy of an application (priority 
document) 2,060.8 1,030.4 515.2 309.1 - -    
   WT/ACC/SPEC/KAZ/9/Rev.5
 Page 379 Works and services Rate (including 
12% VAT) Juridical 
person Natural 
person Natural person 
(the Great 
Patriotic War 
participants and 
disabled 
veterans, 
invalids, 
students of high 
schools, 
vocational 
schools, 
technical 
secondary 
schools, higher 
schools ) Juridical 
person/ 
natural 
person Natural 
person Natural person 
(the Great 
Patriotic War 
participants and 
disabled 
veterans, 
invalids, 
students of high 
schools, 
vocational 
schools, 
technical 
secondary 
schools, higher 
schools ) 
50% 25% 15% 10% 5% 2% 
9. Production of a copy of an application  1,030.4 515.2 257.6 154.6 - -   
10. Keeping a title of protection in force within the set periods and 
for publication of data about such keeping   See Annex 2 
For keeping a title of protection in force after the set period but not later than six months after its expiration, the amount of payment increases by 50% 
Part II. Section II - Registration of trademarks, appellati ons of origin, the right to use an appellation of origin 
 
 Works and services Rate  
(including 12% 
VAT)       
11. Extension of the period to answer the enqui ry per each month 5,152.0             
12. Entering an opposition for decision on preliminary denial in 
registration  16,486.4             
13. Extending of the submission period for entering an opposition for 
examination decision per each month  4,121.6             
14. Preparation and certification of a copy of an application (priority 
document) 1,030.4             
15. Renewal of periods omitted by an applicant  30,912.0             
16. Introduction of changes and amendments to the materials of an 
application by the initiative of an applicant:  8,243.2             
16.1  - for one-type ch anges and amendments into the series of the 
applications introduced by the sa me applicant per each following 
application  3,091.2              
  WT/ACC/SPEC/KAZ/9/Rev.5 
Page 380 Part II. Section III - Examination of agreements on assignment of titles of protection, licence (sub-licence) agreements to emp loy industrial property items, 
protection titles pledging agreements, package business licence agreem ents (only regarding the protected industrial property it ems) 
 
 Works and services Rate  
(including 12% 
VAT)       
17. Examination of agreement on assignment of title of protection per 
each title of protection provided  by the agreement and for 
publication of data about the agreement registration  39,155.2             
18. Examination of agreement on assignment of the right to obtain a 
preliminary patent  7,280.0 
Excluded by the Order of the vice Chairm an of the Intellectual Property Rights 
Committee of the Ministry of Justice of the Republic of Kazakhstan No. 96 dated 
23 June 2010 19. Examination of licence (sub-li cence) agreement to employ an 
industrial property item, protection title pledging agreement, 
agreement to issue a package business licence (in respect to protected items of industrial property) and for publication of data 
about the agreement registration:   
19.1  - in respect to one item of industrial property  39,155.2 
19.2  - in respect to a group of industrial property items additionally 
per each extra item 8,243.2 
20. Introduction of changes into the registered assignment agreement, 
licence (sub-licence) agreement, pledging agreement, package 
business licence agreement  11,334.4 
21. Application to issue an open licence and publication of data about 
such application  11,334.4 
 
Part II. Section IV - Preparation of documents to re gister patent agents of the Republic of Kazakhstan 
 
  Works and services Rate  
(including 12% 
VAT)             
22. Preparation of documents to issue a certificate of a patent agent excluded 
Excluded by the Order of the Vice Chairm an of the Intellectual Property Rights 
Committee of the Ministry of Justice of the Republic of Kazakhstan No. 96 dated 
23 June 2010 23. Publication of data about registration of a patent agent 4,121.6 
24. Publication of changes and additions on data about a patent agent 2,240.0 
  
   WT/ACC/SPEC/KAZ/9/Rev.5
 Page 381Part II. Section V - Preliminary works to consider answers at the Board of appeal of the Intellectual Property Rights Committee  
 
 Works and services Rate  
(including 12% 
VAT) Juridical 
person Natural 
person Natural person 
(the Great 
Patriotic War 
participants, 
invalids, etc.)    
10% 5% 2%    
25. For carrying out the preliminary works (including expenses to 
participate in the meeting of the Board of Appeal of independent 
experts) to create materials required for consideration of 
objections against denial to issue:                
25.1  - preliminary patent to invention or industrial design  8,254.4 825.4 412.7 165.1       
25.2  - patent to invention, industrial design or selection achievement  53,592.0 5,359.2 2,679.6 1,071.8       
25.3  - patent to utility model 13,406.4 1,340.6 670.3 268.1       
26. For carrying out preliminary works (including expenses to 
participate in the meeting of the Board of Appeal of independent 
experts) to create materials required for consideration of 
objections against denial to issue a protection title for:                
26.1  - preliminary patent to invention or industrial design  8,254.4 825.4 412.7 165.1       
26.2  - patent to invention, industrial design or selection achievement  53,592.0 5,359.2 2,679.6 1,071.8       
26.3  - patent to utility model 13,406.4 1,340.6 670.3 268.1       
27. For carrying out preliminary works to create materials required 
for consideration at the Board of  Appeal of objections against 
decisions to deny a registration of trademarks/appellations of 
origin, acknowledgement a tr ade mark as well-known, 
registration of assignment agreement for the right to obtain a protection title, assignment agreement for the protection title, 
licence (sub-licence) agreement to employ an industrial property 
item, agreement to pledge the protection title, agreement to issue a package business licence  6,193.6             
  
  WT/ACC/SPEC/KAZ/9/Rev.5 
Page 382  
Part II. Section VI - General services 
  Works and services Rate (including 
12% VAT) Measurement 
unit Juridical 
person Natural 
person Natural 
person (the 
Great 
Patriotic 
War 
participants, 
invalids, 
etc.)     
Issuance of written references to  applicants and patent holders 
regarding payment for applications and protection titles as well as references to the interested persons about the registered items of 
industrial property (IP items)  30% 15% 2%     
29. Oral consultations 772.8 1 page           
30. Written consultations concerning the legislation of Kazakhstan on 
protection of industrial property, submission and consideration of 
international applications in compliance with the Patent 
Cooperation Treaty; submission of Eurasian applications  1,030.4 per 1 hour           
31. Publication of advertisements on the issues of industrial property 
protection  1,030.4 1 page           
32. Upon request of an applicant organization of expert negotiations 
or meetings with participation of the applicant or his/her 
representative  515.2 per 1 cm2            
33. Patent and information search  1,545.6 per 1 hour           
34. Search within the works of registered items of industrial property  - agreed price           
34.1  - per each subsequent IP item indicated in the request of one 
applicant 3,696.0             
  Preparation of a duplicate Annex to the title of protection for an 
invention, utility model, industrial design, and selection achievement  918.4             
34.2 Drawing up a petition to the PCT application including the duties 
calculation sheet  5,152.0   1,545.6 772.8 103.0     
35. Drawing up an application to lower the duty for PCT application 
for individuals  2,060.8             
36. Drawing up a requirement for international preliminary 
examination of the PCT application including the duties 
calculation sheet  515.2              
   WT/ACC/SPEC/KAZ/9/Rev.5
 Page 383  Works and services Rate (including 
12% VAT) Measurement 
unit Juridical 
person Natural 
person Natural 
person (the 
Great 
Patriotic 
War 
participants, 
invalids, 
etc.)     
Issuance of written references to  applicants and patent holders 
regarding payment for applications and protection titles as well as 
references to the interested persons about the registered items of industrial property (IP items)  30% 15% 2%     
37. Drawing up a petition for Eurasian application including the 
duties calculation sheet  1,030.4             
38. Transfer, upon the applicant's request, a certified copy of one 
national application to the International Bureau  515.2             
39. Request on assignment of the right to obtain a trade mark/service 
mark certificate  2,060.8             
39.1  14,560.0             
40. Preliminary search of a design ation in the trademarks database 
and designations applied to be regi stered in the context of classes 
of IGSC goods and services indicated by the applicant:                
40.1  - for one verbal or graphic designation per one IGSC class within 
a monthly period  10,292.8             
40.2   - for simultaneous search of several verbal designations being 
transliterations of each other by coinciding classes, additionally 
per each extra designation (within preliminary search based on a 
combined designation, factor 2 is applied)  515.2             
40.3  - per each extra IGSC class (f actor 2 is applied for an urgent 
search within 10 days upon the customer's request)  1,030.4             
40.4  - supplying of printouts on designations shown in the search 
report  including reproduction of the mark, data about the mark's 
owner, and a list of goods and services according to the IGSC classes additionally per each desi gnation shown in the search 
report  1,030.4              
  WT/ACC/SPEC/KAZ/9/Rev.5 
Page 384   Works and services Rate (including 
12% VAT) Measurement 
unit Juridical 
person Natural 
person Natural 
person (the 
Great 
Patriotic 
War 
participants, 
invalids, 
etc.)     
Issuance of written references to  applicants and patent holders 
regarding payment for applications and protection titles as well as 
references to the interested persons about the registered items of industrial property (IP items)  30% 15% 2%     
40.1 Carrying out of search works for registered trademarks (except 
for search for identity and similarity)   4,368.0             
    - per each subsequent trade mark indicated in one applicant's 
request  1,097.6             
40.2 Upon applicant's request adva ncement of a complete examination 
of a trademark application  22,400.0             
40.3 Preparation of a duplicate Annex to a trademark certificate / 
appellations of origin certificate 5,600.0             
41. Upon applicant's request urgent examination of an application 
suggested to be submitted for the international registration  10,292.8             
42. Preparation of an international trademark application according to 
the Madrid Agreement 5,152.0             
42.1 Preparation of an application to introduce changes into an 
international application subm itted according to the Madrid 
Agreement  5,152.0             
   - preparation of one-type applications from one applicant 
additionally per each extra application  2,576.0             
43. Preparation of a list of goods and services for international 
application in compliance with th e IGSC and translation of each 
item into French 1,030.4             
44. Bringing, upon the applicant's request, of a trademark to the level 
of available standards with the help of computers 2,060.8             
45. Classification of a designation according to the IGSC upon the 
applicant's request   1,030.4 per 1 class            
   WT/ACC/SPEC/KAZ/9/Rev.5
 Page 385  Works and services Rate (including 
12% VAT) Measurement 
unit Juridical 
person Natural 
person Natural 
person (the 
Great 
Patriotic 
War 
participants, 
invalids, 
etc.)     
Issuance of written references to  applicants and patent holders 
regarding payment for applications and protection titles as well as 
references to the interested persons about the registered items of industrial property (IP items)  30% 15% 2%     
46. Legal assistance in development of contractual terms of 
agreement on assignment of titles of protection and of licence 
agreement for their employment  20,585.6  
 
 
 
  
 
  
Excluded by the Order of the vice Chairm an of the Intellectual Property Rights 
Committee of the Ministry of Justice of the Republic of Kazakhstan No. 96 dated 
23 June 2010 
 
  
 
  
 
 
 47. Certification of signatures of individuals being a party or parties 
of the agreement  515.2 
48. Preparation and certification, within one month, of a copy of 
assignment agreement, licence ag reement, or pledge agreement 
(provided their owner submits the original agreements)  1,030.4 
48.1  - per each subsequent copy under condition that all copies are 
prepared at the same time (for urgent copies (up to 15 days) upon 
the applicant's request, the rate increases by 50%)  515.2 
49. Prolongation, upon a written request of the applicant, of the 
submission period to answer the enquiry in respect to an 
assignment agreement, licence agr eement, or a pledge agreement 
after the set period has expired  515.2 
50. Renewal of the submission period to answer the enquiry in 
respect to an assignment agreem ent, licence agreement, or a 
pledge agreement when omitted by the applicant  5,152.0 
51. Publication, upon the request of a party (parties) of the registered 
agreement, of data about its cancellation  515.2 
52. Carrying out of various search works in the registers of registered 
assignment agreements or licence agreements  1,030.4 
Excluded by the Order of the vice Chairm an of the Intellectual Property Rights 
Committee of the Ministry of Justice of the Republic of Kazakhstan No. 96 dated 
23 June 2010  53. Supervision, upon the request of licensee, of the legal status of the 
title of protection for industrial property item and notification 
about a pre-schedule termination of this document  1,030.4  
  WT/ACC/SPEC/KAZ/9/Rev.5 
Page 386   Works and services Rate (including 
12% VAT) Measurement 
unit Juridical 
person Natural 
person Natural 
person (the 
Great 
Patriotic 
War 
participants, 
invalids, 
etc.)     
Issuance of written references to  applicants and patent holders 
regarding payment for applications and protection titles as well as 
references to the interested persons about the registered items of industrial property (IP items)  30% 15% 2%     
54. Sale of bulletins, manuals, and methodological materials 
published by the National Intellectual Property Institute  
(per one pcs) - agreed price           
55. Search of patent documentation:               
55.1  - numerical search 20.2 1 document           
55.2  - title search 51.5 1 document           
56. Sale of complete descriptions of inventions in electronic format 
(through Internet) 2,060.8 1 МB           
57. Sale of databases of pre-patents and patents of Kazakhstan:               
57.1  - a full-text database Patents of Kazakhstan (discount of 30% for 
educational institutions)  30,912.0             
57.2  - a bibliographic database Patents of Kazakhstan for the entire 
past period (free of charge for those who have bought the full-text 
database) 18,547.2 1 year           
57.3  - annual bibliographic database Patents of  Kazakhstan 6,182.4 1 year           
58. Analysis of the patent and legal literature fund including selection 
of documents (per one subject matter)  - agreed price           
59. Making annotated subject lists on the matters of intellectual 
property protection (per one list) - agreed price           
60. Subscription service on supply of information about inventions of 
Kazakhstan, the Russian Federatio n, EAPO according to subject 
requests and granting of copies of abstracts (1 request for 1 group 
of IPC for six months) - agreed price           
61. Supply of information based on statistical data on titles of 
protection (1 request)  - agreed price           
62. Producing hard copies of documents of the National Intellectual 
Property Institute:                
   WT/ACC/SPEC/KAZ/9/Rev.5
 Page 387  Works and services Rate (including 
12% VAT) Measurement 
unit Juridical 
person Natural 
person Natural 
person (the 
Great 
Patriotic 
War 
participants, 
invalids, 
etc.)     
Issuance of written references to  applicants and patent holders 
regarding payment for applications and protection titles as well as 
references to the interested persons about the registered items of industrial property (IP items)  30% 15% 2%     
62.1  - one page sheet 10.1 1 page           
62.2  - two page sheet 20.2 -//-           
62.3  - classifiers 30.2 -//-           
63. Producing hard copies of documents of a customer:               
63.1  - one page sheet 10.1 1 page           
63.2  - two page sheet 15.7 -//-           
64. Producing  copies of documents for machine- readable media 51.5 1 file           
65. Printing out of documents  10.1 1 page           
66. Filling in application forms and request forms   1,030.4 1 document           
67. Supply of application forms  20.2 1 form           
68. Investigation of engineering objects and technologies in terms of 
patent clearance (non-infringement) (1 subject, 1 country) - agreed price           
69. Investigation and analysis of trends in the state-of-the-arts 
development                
69.1  - by titles of protection of Kazakhstan and scientific and 
technical literature    agreed price           
69.2  - by titles of protection of other countries and scientific and 
technical literature  - agreed price           
70. Patent and legal analysis of sc ientific research being of special 
significance to elaborate recommendations for the interested 
persons (1 subject) - agreed price           
71. Consultative assistance at court examinations related to 
infringement of industrial property rights  - agreed price           
72. Conduct of internships  on the matters of legal protection of IP 
items (preparation and examination of applications and 
agreements, performance of search, methods of work with patent documentation) up to 6,840 1 person/day            
  WT/ACC/SPEC/KAZ/9/Rev.5 
Page 388   Works and services Rate (including 
12% VAT) Measurement 
unit Juridical 
person Natural 
person Natural 
person (the 
Great 
Patriotic 
War 
participants, 
invalids, 
etc.)     
Issuance of written references to  applicants and patent holders 
regarding payment for applications and protection titles as well as 
references to the interested persons about the registered items of industrial property (IP items)  30% 15% 2%     
73. Re-setting off previously paid payment or rate 515.2 document           
74. Accounting and control of payments from deposit sub-accounts of 
legal entities and individuals  112.0 per 1 
application or 
a title of 
protection           
75. Confirmation of receipt by th e National Intellectual Property 
Institute of the relevant payment 56.0 per each 
receipt           
Source: Approved by the Order of the Chairm an of the Intellectual Property Rights Commi ttee of the Ministry of Justice of the R epublic of Kazakhstan No. 51-p dated 
16 August 2004  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 389 
 
 
  Annex 2 to Part II of the Price List (Bill of Fare) for Works and Services Rendered by the National 
Intellectual Property Institute 
- Amount of payment for keeping the titles of protection in force: 
1. A title of protection for an invention 
Year of 
keeping the 
title of 
protection in 
force counting 
from the date 
of application Rate (including 
12% VAT Juridical person Natural person Natural person (the Great 
Patriotic War participants 
and disabled veterans, 
invalids, students of high 
schools, vocational 
schools, technical 
secondary schools, higher 
schools ) 
10% 5% 2% 
First 15,971.2 1,597.1 798.6 319.4 
Second 15,971.2 1,597.1 798.6 319.4 
Third 15,971.2 1,597.1 798.6 319.4 
Forth 23,699.2 2,369.9 1,185.0 474.0 
Fifth 23,699.2 2,369.9 1,185.0 474.0 
Sixth 30,878.4 3,087.8 1,543.9 617.6 
Seventh 30,878.4 3,087.8 1,543.9 617.6 
Eighth 47,398.4 4,739.8 2,369.9 948.0 
Ninth 47,398.4 4,739.8 2,369.9 948.0 
Tenth 47,398.4 4,739.8 2,369.9 948.0 
Eleventh 62,854.4 6,285.4 3,142.7 1,257.1 
Twelfth 62,854.4 6,285.4 3,142.7 1,257,1 
Thirteenth 94,796.8 9,479.7 4,739.8 1,895.9 
Fourteenth 94,796.8 9,479.7 4,739.8 1,895.9 
Fifteenth 94,796.8 9,479.7 4,739.8 1,895.9 
Sixteenth 110,252.8 11,025.3 5,512.6 2,205.1 
Seventeenth 110,252.8 11,025.3 5,512.6 2,205.1 
Eighteenth 110,252.8 11,025.3 5,512.6 2,205.1 
Nineteenth 125,708.8 12,570.9 6,285.4 2,514.2 
Twentieth 125,708.8 12,570.9 6,285.4 2,514.2 
Twenty first 125,708.8 12,570.9 6,285.4 2,514.2 
Twenty second 125,708.8 12,570.9 6,285.4 2,514.2 
Twenty third 125,708.8 12,570.9 6,285.4 2,514.2 
Twenty forth 125,708.8 12,570.9 6,285.4 2,514.2 
Twenty fifth 125,708.8 12,570.9 6,285.4 2,514.2 
 
2. A patent for utility model  
Year of 
keeping the 
title of 
protection in 
force counting 
from the date 
of application Rate (including 
12% VAT) Juridical person Natural person Natural person  
(the Great Patriotic War 
participants, invalids, 
etc.) 
10% 5% 2% 
First 11,334.4 1,133.4 566.7 226.7 
Second 11,334.4 1,133.4 566.7 226.7 
Third 11,334.4 1,133.4 566.7 226.7 
Forth 32,972.8 3,297.3 1,648.6 659.5 
Fifth 32,972.8 3,297.3 1,648.6 659.5 WT/ACC/SPEC/KAZ/9/Rev.5 
Page 390  
 
  Year of 
keeping the 
title of 
protection in 
force counting 
from the date 
of application Rate (including 
12% VAT) Juridical person Natural person Natural person  
(the Great Patriotic War 
participants, invalids, 
etc.) 
10% 5% 2% 
Sixth 32,972.8 3,297.3 1,648.6 659.5 
Seventh 32,972.8 3,297.3 1,648.6 659.5 
Eighth 32,972.8 3,297.3 1,648.6 659.5 
3. A title of protection for an industrial design 
Year of 
keeping the 
title of 
protection in 
force counting 
from the date 
of application Rate (including 
12% VAT Juridical person Natural person Natural person (the Great 
Patriotic War 
participants, invalids, 
etc.) 
10% 5% 2% 
First 11,334.4 1,133.4 566.7 226.7 
Second 11,334.4 1,133.4 566.7 226.7 
Third 11,334.4 1,133.4 566.7 226.7 
Forth 16,486.4 1,648.6 824.3 329.7 
Fifth 16,486.4 1,648.6 824.3 329.7 
Sixth 19,577.6 1,957.8 978.9 391.6 
Seventh 19,577.6 1,957.8 978.9 391.6 
Eighth 20,585.6 2,058.6 1,029.3 411.7 
Ninth 20,585.6 2,058.6 1,029.3 411.7 
Tenth 23,699.2 2,369.9 1,185.0 474.0 
Eleventh 35,033.6 3,503.4 1,751.7 700.7 
Twelfth 35,033.6 3,503.4 1,751.7 700.7 
Thirteenth 35,033.6 3,503.4 1,751.7 700.7 
Fourteenth 35,033.6 3,503.4 1,751.7 700.7 
Fifteenth 35,033.6 3,503.4 1,751.7 700.7 
4. A patent for a selection achievement 
Year of 
keeping the 
title of 
protection in 
force counting 
from the date 
of application Rate (including 
12% VAT Juridical person Natural person Natural person (the Great 
Patriotic War 
participants, invalids, 
etc.) 
10% 5% 2% 
First 15,971.2 1,597.1 798.6 319.4 
Second 15,971.2 1,597.1 798.6 319.4 
Third 15,971.2 1,597.1 798.6 319.4 
Forth 23,699.2 2,369.9 1,185.0 474.0 
Fifth 23,699.2 2,369.9 1,185.0 474.0 
Sixth 30,878.4 3,087.8 1,543.9 617.6 
Seventh 30,878.4 3,087.8 1,543.9 617.6 
Eighth 47,398.4 4,739.8 2,369.9 948.0 
Ninth 47,398.4 4,739.8 2,369.9 948.0 
Tenth 47,398.4 4,739.8 2,369.9 948.0 
Eleventh 62,854.4 6,285.4 3,142.7 1,257.1 
Twelfth 62,854.4 6,285.4 3,142.7 1,257.1  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 391 
 
 
  Year of 
keeping the 
title of 
protection in 
force counting 
from the date 
of application Rate (including 
12% VAT Juridical person Natural person Natural person (the Great 
Patriotic War 
participants, invalids, 
etc.) 
10% 5% 2% 
Thirteenth 94,796.8 9,479.7 4,739.8 1,895.9 
Fourteenth 94,796.8 9,479.7 4,739.8 1,895.9 
Fifteenth 94,796.8 9,479.7 4,739.8 1,895.9 
Sixteenth 110,252.8 11,025.3 5,512.6 2,205.1 
Seventeenth 110,252.8 11,025.3 5,512.6 2,205.1 
Eighteenth 110,252.8 11,025.3 5,512.6 2,205.1 
Nineteenth 125,708.8 12,570.9 6,285.4 2,514.2 
Twentieth 125,708.8 12,570.9 6,285.4 2,514.2 
Twenty first 125,708.8 12,570.9 6,285.4 2,514.2 
Twenty second 125,708,8 12,570.9 6,285.4 2,514.2 
Twenty third 125,708.8 12,570.9 6,285.4 2,514.2 
Twenty forth 125,708.8 12,570.9 6,285.4 2,514.2 
Twenty fifth 125,708.8 12,570.9 6,285.4 2,514.2 
Twenty sixth - 
thirtieth  140,616.0 14,061.6 7,030.8 2,812.3 
Thirty first - 
thirty five 156,240.0 15,624.0 7,812.0 3,124.8 
Thirty six - 
forty 171,864.0 17,186.4 8,593.2 3,437.3 
Forty first - 
forty five 187,488.0 18,748.8 9,374.4 3,749.8 
 WT/ACC/SPEC/KAZ/9/Rev.5 
Page 392  
 
  ANNEX 20 
Preferential Trade Agreements 
I. CIS Free Trade Area  
Basic Agreements 
- Agreement on Establishing Free Trade Area (15 April 1994); 
- Protocol on Amending the Agreements on Establishing Free Trade Area of 15 April 1994 
(2 April 1999); 
- Protocol on the Rules for Conducting of Cons ultations on Phasing-Out of Exemptions from 
Free Trade Regime of the Parties to the Agreement on Establishing Free Trade Area 
(24 December 1999); and 
- Agreement on Free Trade Area (18 October 2011) – signed by following CIS countries:  
Armenia, Belarus, Kazakhstan, the Kyrgyz Republic, Moldova, the Russian Federation, 
Tajikistan and Ukraine. 
Bilateral Free Trade Agreemen ts Concluded under the CIS 
- Free Trade Agreement between the Governme nt of the Republic of Kazakhstan and the 
Government of Azerbaijan Republic of 10 June 1997 - effective; 
- Protocol on Exemptions from Free Trade Regi me to the Free Trade Agreement between the 
Government of the Republic of  Kazakhstan and the Government  of the Azerbaijan Republic 
of 10 June 1997 - not effective, new Protocol signed; 
- Protocol on Amending the Free Trade Agreemen t between the Government of the Republic of 
Kazakhstan and the Government of the Azerbaija n Republic of 10 June 1997 (24 May 2005) - 
effective; 
- Free Trade Agreement between the Governme nt of the Republic of Kazakhstan and the 
Government of the Republic of Armenia of 20 September 1999 – effective, will be renounced 
after the Agreement on FTA of 18 October 2011 is effective; 
- Protocol on Exemptions from Free Trade Regi me to the Free Trade Agreement between the 
Government of the Republic of Kazakhsta n and the Government of Armenia of 
20 September 1999 - not e ffective, terms ended; 
- Free Trade Agreement between the Governme nt of the Republic of Kazakhstan and the 
Government of the Republic of Belarus (23 September 1997) – effective, will be renounced 
after the Agreement on FTA of 18 October 2011 is effective; 
- Free Trade Agreement between the Governme nt of the Republic of Kazakhstan and the 
Government of the Republic of Kyrgyzstan of  22 June 1997 - – effective, will be renounced 
after the Agreement on FTA of 18 October 2011 is effective; 
- Protocol on Exemptions from Free Trade Regi me to the Free Trade Agreement between the 
Government of the Republic of Kazakhstan and the Government of the Republic of 
Kyrgyzstan of 22 June 1997 – effective, w ill be renounced after the Agreement on FTA of 
18 October 2011 is effective; 
- Free Trade Agreement between the Governme nt of the Republic of Kazakhstan and the 
Government of the Republic of Moldova of 26 May 1995 – effective, will be renounced after 
the Agreement on FTA of 18 October 2011 is effective; 
- Protocol on Exemptions from Free Trade Regi me to the Free Trade Agreement between the 
Government of the Republic of  Kazakhstan and the Government  of the Republic of Moldova 
of 26 May 1995 – effective, will be re nounced after the Agreement on FTA of 
18 October 2011 is effective;  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 393 
 
 
  - Free Trade Agreement between the Governme nt of the Republic of Kazakhstan and the 
Government of the Russian Federation of 22 October 1992 – effective, will be renounced 
after the Agreement on FTA of 18 October 2011 is effective; 
- Protocol on Exemptions from Free Trade Regi me to the Free Trade Agreement between the 
Government of the Republic of Kazakhstan and the Government of the Russian Federation of 
22 October 1992 - not effective; 
- Protocol on Establishment of Free Trade Regime  without exemptions and restrictions between 
the Republic of Kazakhstan and the Russian Federa tion of 20 January 1995 - effective, will be 
renounced after the Agreement on FTA of 18 October 2011 is effective; 
- Amendment of 23 December 1998 to the Protocol on Establishment of Free Trade Regime 
without exemptions and restrictions be tween the Republic of Kazakhstan and the 
Russian Federation of 20 January 1995 - effec tive, will be renounced after the Agreement on 
FTA of 18 October 2011 is effective; 
- Free Trade Agreement between the Governme nt of the Republic of Kazakhstan and the 
Government of the Republic of Tajikistan of 22 November 1995 - effective, will be 
renounced after the Agreement on FTA of 18 October 2011 is effective; 
- Protocol on Exemptions from Free Trade Regi me to the Free Trade Agreement between the 
Government of the Republic of Kazakhstan and the Government of the Republic of Tajikistan 
of 22 November 1995 – effective, will be  renounced after the Agreement on FTA of 
18 October 2011 is effective; 
- Free Trade Agreement between the Governme nt of the Republic of Kazakhstan and the 
Government of the Republic of Uzbeki stan of 2 June 1997 - effective; 
- Protocol on Exemptions from Free Trade Regi me to the Free Trade Agreement between the 
Government of the Republic of Kazakhstan and the Government of the Republic of 
Uzbekistan of 2 June 1997 - effective; 
- Free Trade Agreement between the Governme nt of the Republic of Kazakhstan and the 
Government of Ukraine of 17 September 1994  – effective, will be renounced after the 
Agreement on FTA of 18 Oc tober 2011 is effective; 
- Protocol on Exemptions from Free Trade Regi me to the Free Trade Agreement between the 
Government of the Republic of Kazakhsta n and the Government of Ukraine of 
17 September 1994 – effective, will be renounced after the Agreement on FTA of 
18 October 2011 is effective; and 
- Free Trade Agreement between the Governme nt of the Republic of Kazakhstan and the 
Government of Georgia of 11 November 1997 - effective; 
- Protocol on Exemptions from Free Trade Regi me to the Free Trade Agreement between the 
Government of the Republic of Kazakhsta n and the Government of Georgia of 
11 November 1997 – not effective, new Protocol signed;  
- Protocol on Amending the Free Trade Agreemen t between the Government of the Republic of 
Kazakhstan and the Government of Georgi a of 11 November 1997 (11 November 2004) - 
effective. 
Most Important Agreements Adopted within the CIS FTA: 
- Decision of the Council of the Heads of the Governments of the Commonwealth of 
Independent States on Rules of Origin (30 November 2000) - not effective; 
- Agreement on Rules of Origin in the Commonwealth of Independent States 
(20 November 2009) - effective; 
- Agreement on Re-export of Goods and th e Procedure of Licensing of Re-export 
(15 April 1994);  
- Agreement on Uniform Goods Nomenclature  of CIS Foreign Economic Activity of 
(3 November 1995); WT/ACC/SPEC/KAZ/9/Rev.5 
Page 394  
 
  - Protocol on Amendments into Uniform G oods Nomenclature of CIS Foreign Economic 
Activity (4 June 1999); 
- Protocol on Amendments into Uniform G oods Nomenclature of CIS Foreign Economic 
Activity (8 October 1999); 
- Protocol to the Agreement on Uniform G oods Nomenclature of CIS Foreign Economic 
Activity (20 June 2000); and 
- Agreement on Measures for Prevention and Restraint of Fictitious Trade Marks and 
Geographical Indications (4 June 1999). 
II. The Customs Union of the Republic of Belarus, the Republic of Kazakhstan and the 
Russian Federation within the Eurasian Economic Community (EurAsEC) 
 EurAsEC Agreements that Form Le gal Basis for the Customs Union: 
- Agreement on the Customs Union between the Republic of Belarus and the Russian 
Federation (6 January 1995); 
- Agreement on the Customs Union between th e Republic of Belarus, the Republic of 
Kazakhstan and the Russian Fe deration (20 January 1995); 
- Agreement on the Customs Union and the Single Economic Space (26 February 1999); 
- Agreement on the Establishment of  the EurAsEC (10 October 2000); 
- Protocol on Mechanism of Applying Special Safeguards, Anti-Dumping and Countervailing 
Measures in Trade of the Customs Union Member-States (17 February 2000); 
- Protocol on Amendments and Addenda in th e Protocol on Mechanism of Applying Special 
Safeguards, Anti-Dumping and Countervailing Measures in Trade of the Customs Union 
Member-States of 17 February 2000 (28 October 2003); 
- Agreement on the Fundamentals in Harmonizati on of Technical Regulations of the Eurasian 
Economic Community Parties (24 March 2005);  
- Protocol on Amendments to the Agreem ent on the Fundamentals in Harmonization of 
Technical Regulations of the Eurasian Ec onomic Community Parties of 24 March 2005 
(12 December 2008); 
- Agreement on the Application of Unified Mark ing Identifying Commodities in Circulation in 
the Markets of EurAsEC Parties (19 May 2006); 
- Agreement on the Creation of Information System of the Eurasian Economic Community in 
the Field of Technical Regulation, Sanitary and Phytosanitary Measures (12 December 2008);  
- Agreement on Conducting of Coordinated Polic y in the Sphere of Technical Regulating, 
Sanitary and Phytosanitary Measures of  the EurAsEC of 25 January 2008; and 
- Protocol on Amendments and Addenda to the Agreement on the Establishment of the 
EurAsEC of 10 October 2000 (6 October 2007). 
 Customs Union Agreements that Finalised the Creation of the CU: 
- Treaty on the Customs Union Commission of 6 October 2007; 
- Treaty on Creation of the Common Customs Territory and Formation of the Customs Union 
of 6 October 2007;  
- Protocol on the Order of Entering into For ce of the International Agreements Forming the 
Legal Base of the Customs Union, Withdrawal from and Accession to Them of 6 October 2007;  
- Agreement on Single Customs and Tari ff Regulation  of 25 January 2008; 
- Agreement on Export Customs Duties with regard  to the Third Countries of 25 January 2008; 
- Agreement on Single Rules of Determination of Country of Origin of 25 January 2008; 
- Agreement on Single Non-Tariff Regulation Measures with regard to the Third Countries of 
25 January 2008;  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 395 
 
 
  - Agreement on Application of Special Safeguard, Anti-dumping and Countervailing Measures 
with regard to the Third Countries of 25 January 2008;  
- Agreement on Determination of Customs Va luation of Goods Transferred Across the 
Customs Border of the Customs Union of 25 January 2008;  
- Agreement on Customs Statistics of External and Mutual Trade in Goods of the Customs 
Union of 25 January 2008;  
- Agreement on Principles of Levying of Indir ect Taxes when Exporting and Importing Goods, 
Performing Works and Rendering Services in the Customs Union of 25 January 2008;  
- Agreement on Secretariat of the Customs Union Commission of 12 December 2008; - Agreement on Conditions and Mechanisms of Application of Tariff Quotas of 
12 December 2008; 
- Protocol on Conditions and Procedure for Use in Exceptional Cases of the Rates of Import 
Customs Duties Other than Common Cust oms Tariff Rates of 12 December 2008; 
- Protocol on Granting Tariff Concessions of 12 December 2008; - Protocol on Common System of Tariff Preferences of the Customs Union of 
12 December 2008; 
- Agreement on Order of Calculation and Payment of Customs Fees in Member-States of the 
Customs Union of 12 December 2008; 
- Agreement on Order of Declaration of Goods of 12 December 2008; - Agreement on Order of Customs Clearance and Customs Control in Member-States of the 
Customs Union of 12 December 2008; 
- Agreement on Types of Customs Procedures and Customs Regimes of 12 December 2008; 
- Protocol on Unified Application of Rules fo r Determination of Customs Valuation of Goods 
Transferred Across the Customs Border of the Customs Union of 12 December 2008; 
- Agreement on Order of Declaration of Cust oms Value of Goods Transferred Across the 
Customs Border of the Customs Union of 12 December 2008; 
- Agreement on Order of Control over Accuracy  of Customs Valuation of Goods Transferred 
Across the Customs Border of the Customs Union of 12 December 2008; 
- Protocol on Exchange of Information Requi red for Customs Valuation and Control Over 
Customs Value of Goods between Customs Bodi es of the Republic of Belarus, the Republic 
of Kazakhstan and the Russian Federation of 12 December 2008; 
- Agreement on Rules Determining the Origin of Goods from the Developing and 
Least-Developed Countries of 12 December 2008; 
- Agreement on the Introduction and Applicati on of Measures Affecting Foreign Trade in 
Goods on the Common Customs Territory with Rega rd to the Third Countries of 9 June 2009; 
- Agreement on the Rules of Licensing in the Area of Foreign Trade in Goods of 9 June 2009; - Protocol on the Status of the Center for Cu stoms Statistics of the Commission of the Customs 
Union of 11 December 2009; 
- Treaty on the Customs Code of the Customs Union of 27 November 2009; - Agreement on the Movement of Goods Subject to Mandatory Conformity Assessment on the 
Customs Territory of the Customs Union of 11 December 2009; 
- Agreement on Mutual Recognition of Accreditati on of Certification (Conformity Assessment) 
Bodies and Testing Laboratories ( сenters) Performing Conformity Assessment of 
11 December 2009; 
- Agreement of the Customs Union on Sanitary Measures of 11 December 2009; - Agreement of the Customs Union on Veterinary and Sanitary Measures of 
11 December 2009; 
- Agreement of the Customs Union on Plant Quarantine of 11 December 2009; 
- Protocol on Amendments to  the Agreement on Principles of Levying of Indirect Taxes when 
Exporting and Importing Goods, Performing Works and Rendering Services in the Customs 
Union of 25 January 2008  of 11 December 2009; WT/ACC/SPEC/KAZ/9/Rev.5 
Page 396  
 
  - Protocol on Order of Levying of Indirect Taxes and Mechanism of Control Over Their 
Payment on Exportation and Importation of Goods in the Customs Union of 11 December 2009; 
- Protocol on Order of Levying of Indire ct Taxes When Performing Works and Rendering 
Services in the Customs Union of 11 December 2009; and 
- Protocol on Order of Transferring of Forei gn Trade Statistics and Mutual Trade Statistics 
Data of 11 December 2009. 
III. Other Bilateral FTAs 
- The Free Trade Agreement between the Govern ment of the Republic of Kazakhstan and the 
Government of the Republic of Serbia of 7 Oc tober 2010 (provisionally entered into force on 
1 January 2011).  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 397 
 
 
  ANNEX 21 
The List of Spheres where State Enterprises could be Established 
1) public utility services for population (energy, g as, water, heat supply and burial of communal 
wastes, creation and maintenance of waste landfills); 
2) creation of woodland-park, green and protection zones with the restricted regime of nature 
use and forest planting; 
3) activities maintaining the functions of the National Bank of the Republic of Kazakhstan, 
Administration of the President of the Repub lic of Kazakhstan and its departments and 
diplomatic service authorities of the Republic of Kazakhstan; 
4) maintenance of state-owned automobile roads; 5) public healthcare; public high  and post-graduate education; 
6) operation of public sports and fitn ess entities, culture and leisure parks; 
7) scientific researches;  8) maintenance of the state land cadastre, in formation databases concerning subsurface and 
subsurface use, state reserves of ecological information and state cadastres of natural 
resources of the Republic of Kazakhstan, state regi ster of regulatory legal acts of the Republic 
of Kazakhstan; 
9) maintenance, operation, and safety of water management systems, and facilities which are in 
state ownership; 
10) plant protection and quarantine, and phytosan itary expertise of production subject to plant 
quarantine;  
11) scientific research, preservation, restoration, re -creation, repair and adjustment of monuments 
of history and culture; 
12) activity of a sea port; 13) aero navigation services to users of air space of the Republic of Kazakhstan; 14) formation and storage of the state commodity reserves; 15) economic and business activities in the sphere  of technical regulation and metrology; 
16) production activities in the sphere of the cr iminal-prosecution system and organization of 
employment of prisoners; 
17) manufacture of personal identification do cuments of the Republic of Kazakhstan; 
18) performance of functions on: - reference function on diagnostics of animal diseases; 
- epizootic monitoring of diseases of wild  animals in the Republic of Kazakhstan; WT/ACC/SPEC/KAZ/9/Rev.5 
Page 398  
 
  - maintenance of National Collection of  Deposited Strains of Microorganisms; 
- registration testing, approbati on of veterinary specimens, feed additives, as well as control of 
series (lots) of drugs at their reclamation; 
- state monitoring, references on provision of food security; - monitoring of safety of veterinary drugs, feeds, and feed additives; 
- veterinary measures against extremely hazardous and enzootic animal diseases; 
- identification of agricultural animals; - provision of services on artificial insemination of animals; - provision of services on transportation (delivery) , storage of veterinary preparation against 
extremely hazardous and enzootic animal disea ses, as well as transportation (delivery) of 
items (means) and attributes of veterinary pur pose for conducting identification of agricultural 
animals; 
- maintenance of animal burial sites (biothermical  pits), slaughter sites, built by local executive 
bodies of corresponding administrative territorial units; 
- trapping and extermination of stray dogs and cats. 
19) liquidation (termination, utilization, burial ) of weapons, military equipment and other not 
used military property, leasing of defense objects, selling (including exports) and purchasing (including imports) of weapon, military equipm ent, ammunition, their spare and component 
units, production, equipment and corresponding technology of double application for Armed 
Forces, other troops and military units  of the Republic of Kazakhstan; 
20) liquidation and conser vation of state-owned accident-risk inactive mines and coal enterprises, 
under the list determined by the Government, a nd also liquidation of consequences of their 
activities; 
21) rendering and automatization of state services on "single window". 22) performance of mountain rescue and other sp ecial operations in emergency and accident 
situations, protection from fire, flood and other natural disasters; 
23) pre-school education and training, add itional education, technical, professional and 
post-secondary education; 
24) postgraduate education entities under the President of the Republic of Kazakhstan; 
25) work safety and protection of  employment, so cial protection of population, except activities, 
performed by the authorised organization accordi ng to the Law of the Republic of Kazakhstan 
on "Pension safety", culture and sports; 
26) protection, ensuring sustainable use, reproduc tion and breeding of fauna and  flora spices for 
the purposes of preserving biological diversity an d genetic stock, and protection of nature 
(zoological gardens, botanical gardens, dendrolog ical parks), aviation work for protection and 
guarding of the forest reserves; 
27) performance of topographic-geodesic and cartographic works; 
28) rendering of special social services to pers ons (families) in a difficult life situation; 
29) classification and providing for technical safety of vessels.   WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 399 
 
 
  ANNEX 22(a) 
Rates of Export Duties Currently Applied by Kazakhstan 
HS Number Description of Goods Duty Rate 
4101 Raw pelts of cattle (including buffalos) or animals of horse 
family (vapored or salted, drie d, limed, pickled or conserved 
by other methods, but not tanned, not curried as parchment 
or without further processing), with hair or without hair, 
splitting or non-splitting.  20, but not less than  
€200 per 1,000 kg 
4102  Raw pelts of sheep or lambs (vapored or salted, dried, limed, 
pickled or conserved by othe r methods, but not tanned, not 
curried as parchment or without further processing), woolly 
or non-woolly, splitting or non-splitting, except excluded 
according to Note 1B for this group. 20, but not less than  
€200 per 1,000 kg 
4103 Other raw skins (vapored or salted, dried, limed, pickled or 
conserved by other methods, but not tanned, not curried as parchment or without further processing), with hair or 
without hair, splitting or non-splitting, except excluded by 
Note 16 or 1 в for this group. 20, but not less than  
€200 per 1,000 kg 
5101 -  5104 00 000 0 Un-carded and uncombed wool. 10, but not less than   
€50 per 1,000 kg 
7204* Iron-and-steel waste and scrap; ferrous metal ingots for 
re-melting (charging ingots). 15, but not less than  
€20 per 1,000 kg 
7302 Ferrous metal products, used for railway lines and 
tram-lines: rails, flange rail and rack rails, switch blades, 
point frogs, regulating rods and other cross connections, 
crossties, splice bars and ba se-plates, wedges, bedplates, 
hood joint bolts, bad plates an d bracing wires, foundation 
slabs, cross bars and other details for connection and 
bonding of rails.  20, but not less than  
€20 per 1,000 kg 
 
7404 00 Copper waste and scrap. 30, but not less than  
€330 per 1,000 kg 
76 except for:  
7601 20 100 9 Aluminium and aluminium products 
Aluminium and beryllium ligature. 15, but not less than  
€100 per 1,000 kg  
8607 Parts of locomotives and motor-wags of trams and 
rolling-stocks.  20, but not less than  
€15 per 1,000 kg 
2709 00 900 6 Crude Oil Calculated with a specific 
formula 
2710 11 110 0 -  2710 11 900 9 Light distillates a nd products Calculated  with a specific 
formula 
2710 19 110 0 -  
2710 19 290 0 Middle distillates: for specific re-treatment processes; for 
chemical conversions during pr ocesses; except for indicated 
in sub-position 2710 19 110 0 for other aims Calculated with a specific 
formula 
2710 19 410 0 -  2710 19 490 0 Hard distillates: gas oils Calculated with a specific 
formula 
2710 19 510 1 -  2710 19 550 9 Hard distillates:  liquid fuels Calculated with a specific 
formula 
2710 19 610 0 -  
2710 19 690 0 Hard distillates:  liquid fuels Calculated with a specific 
formula 
2713 20 000 0 -  2713 90 900 9 Bitumen Calculated with a specific 
formula 
2710 19 310 0 -  
2710 19 350 0 Hard distillates:  gas oils Calculated with a specific 
formula 
* Rates of export customs duties not applied with respect to goods exported to the customs territory of the 
European Union countries, which were the countries of  destination in these cases.  This treatment will be 
eliminated upon Kazakhsta n's accession to the WTO. WT/ACC/SPEC/KAZ/9/Rev.5 
Page 400  
 
  ANNEX 22(b)  
Results of Negotiations on Export Duties Refe rred to in Paragraph 451 of this Report 
 
_______________ 
 HS category Current applied 
rate From the date of 
Kazakhstan's 
accession to the 
WTO From one year 
after 
Kazakhstan's 
accession to the 
WTO From two years 
after 
Kazakhstan's 
accession to the 
WTO From three years 
after 
Kazakhstan's 
accession to the 
WTO 
7204 Ferrous waste and scrap; remelting scrap ingots of iron or steel 15%, but not less 
than 20 euro per tonne 15%, but not less 
than 15 euro per tonne 15%, but not less 
than 15 euro per tonne 10%, but not less 
than 10 euro per tonne 5%, but not less 
than 5 euro per tonne  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 401 
 
 
  APPENDIX 
 
[DRAFT DECISION  
 
ACCESSION OF THE REPUBLIC OF KAZAKHSTAN 
 
Decision of […]  
 
 The [Ministerial Conference] [General Council],   Having regard to  paragraph 2 of Article XII and pa ragraph 1 of Article IX of the 
Marrakesh Agreement Establishing the World Trade Organization (the "WTO Agreement"), and the 
Decision-Making Procedures under Articles IX and XII of the WTO Agreement agreed by the General Council (WT/L/93),   [ Conducting  the functions of the Ministerial Conference in the interval between meetings 
pursuant to paragraph 2 of Article IV of the WTO Agreement,] 
 
 Taking note  of the application of the Republic of Kazakhstan for accession to the WTO 
Agreement dated 29 January 1996, 
 
 Noting  the results of the negotiations directed toward the establishment of the terms of 
accession of the Republic of Kazakhstan to the WTO Agreement and having prepared a Protocol on 
the Accession of Kazakhstan, 
 
 Decides  as follows: 
1. The Republic of Kazakhstan may accede to the WTO Agreement on the terms and conditions 
set out in the Protocol a nnexed to this Decision. 
 
 
_______________ 
 
 
 WT/ACC/SPEC/KAZ/9/Rev.5 
Page 402  
 
  DRAFT PROTOCOL  
ON THE ACCESSION OF THE REPUBLIC OF KAZAKHSTAN 
 
Preamble 
 
 The World Trade Organization (hereinafter referred to as the "WTO"), pursuant to the approval 
of the [Ministerial Conference] [General Council ] of the WTO accorded under Article XII of the 
Marrakesh Agreement Esta blishing the World Trade Organization (hereinafter referred to as the 
"WTO Agreement"), and the Republic of Kazakhstan,  
 
 Taking note of  the Report of the Working Party on the Accession of the Republic of Kazakhstan 
to the WTO Agreement reproduced in document WT/ACC /KAZ/[…], dated […] (hereinafter referred to 
as the "Working Party Report"), 
 
 Having regard to  the results of the negotiations on the accession of the Republic of Kazakhstan 
to the WTO Agreement,  
 
 Agree  as follows: 
PART I -  GENERAL 
 
1. Upon entry into force of this Protocol pursu ant to paragraph 8, the Republic of Kazakhstan 
accedes to the WTO Agreement pursuant to Article  XII of that Agreement and thereby becomes a 
Member of the WTO.  
 
2. The WTO Agreement to which the Republic  of Kazakhstan accedes shall be the 
WTO Agreement, including the Explanatory Notes to  that Agreement, as rectified, amended or 
otherwise modified by such legal in struments as may have entered into  force before the date of entry 
into force of this Protocol.  This Protocol, wh ich shall include the comm itments referred to in 
paragraph [...] of the Working Party Report, sha ll be an integral part of the WTO Agreement. 
3. Except as otherwise provided for in para graph […] of the Working Party Report, those 
obligations in the Multilateral Trade Agreements annexed to the WTO Agreement that are to be 
implemented over a period of time starting with the entry into force of that Agreement shall be 
implemented by the Republic of Kazak hstan as if it had accepted that Ag reement on the date of its entry 
into force. 
 
4. The Republic of Kazakhstan may maintain a measure inconsistent with paragraph 1 of Article II 
of the GATS provided that such a measure was recorded  in the list of Article II Exemptions annexed to 
this Protocol and meets the conditions of th e Annex to the GATS on Article II Exemptions. 
  WT/ACC/SPEC/KAZ/9/Rev.5 
 Page 403 
 
 
  PART II - SCHEDULES 
 5. The Schedules reproduced in Annex I to th is Protocol shall become the Schedule of 
Concessions and Commitm ents annexed to the General Ag reement on Tariffs and Trade 1994 
(hereinafter referred to as the "GATT 1994") and the Schedule of Specific Co mmitments annexed to the 
General Agreement on Trade in Services (hereinafter referred to as "GATS") relating to Kazakhstan.  
The staging of the concessions and commitments lis ted in the Schedules sh all be implemented as 
specified in the relevant parts of the respective Schedules. 
 
6. For the purpose of the reference in paragraph 6( a) of Article II of the GATT 1994 to the date of 
that Agreement, the applicable date in respec t of the Schedule of Concessions and Commitments 
annexed to this Protocol shall be the date  of entry into force of this Protocol. 
 
PART III - FINAL PROVISIONS 
 
7. This Protocol shall be open for acceptance, by signature or otherwise, by the Republic of 
Kazakhstan until [...] or such later date as may be  decided by the [Ministerial Conference][General 
Council].  
8. This Protocol shall enter into force on the thirtieth day following the day upon which it shall 
have been accepted by Kazakhstan.  
 
9. This Protocol shall be deposited with the Director-General of the WTO.  The Director-General 
of the WTO shall promptly furnish a certified copy of this Protocol and a notification of acceptance by 
the Republic of Kazakhstan thereto pursuant to pa ragraph 7 to each Member of the WTO and to 
Kazakhstan.   
 
This Protocol shall be register ed in accordance with the provisi ons of Article 102 of the Charter 
of the United Nations.   
 
 Done at […] this […] day of […] in a single c opy in the English, French and Spanish languages, 
each text being authentic, except that a Schedule an nexed hereto may specify that it is authentic in only 
one of these languages, and the Working Pa rty Report is authentic in English only. 
 
_______________ 
 
 WT/ACC/SPEC/KAZ/9/Rev.5 
Page 404  
 
  ANNEX I 
 
  
SCHEDULE […] – THE REPUBLIC OF KAZAKHSTAN 
 
Authentic only in the English language. 
  
(Circulated in document WT/ACC/KAZ/[…]/Add.1) 
 
   
_______________ 
SCHEDULE OF SPECIFIC COMMITMENTS ON SERVICES 
LIST OF ARTICLE II EXEMPTIONS 
Authentic only in the English language. 
 
(Circulated in document WT/ACC/KAZ/[…]/Add.2) ] 
 
 
__________