As amended by Law of the Republic ofKasakhstan of July 16 1999 # 426 ÐÊ On Amendments tothe Edict of President of the Republic of Kazakhstan with theforce of law "On customs business in the Republic of Kazakhstan"
 
LAW OF THEREPUBLIC OF KAZAKHSTAN . ON CUSTOMS BUSINESS IN THE REPUBLIC OFKAZAKHSTAN
  **Section I. GENERAL PROVISIONS**
Chapter 1.Customs Business in the Republic of Kazakhstan
**Article 1.**Customs Business in the Republicof Kazakhstan
Customs business in the Republic ofKazakhstan shall be constituted by the procedures and conditionsof transfer of goods and transport vehicles through the customsborder of the Republic of Kazakhstan, levying of customs dutiesand taxes, customs clearance, customs control and otherinstruments of implementing the customs policy, and also byorganizational and legal bases for operations of the customsbodies in the Republic of Kazakhstan.
**Article 2.** The Customs Policy of theRepublic of Kazakhstan
In the Republic of Kazakhstan, a singlecustoms policy shall be implemented which is a component of thedomestic and foreign policy of the Republic of Kazakhstan. Thecustoms policy shall be conferred to the authority of the centralbodies of the state power. The following shall be the objectivesof the customs policy of the Republic of Kazakhstan:
protection of the Kazakhstani market;
protection of Kazakhstani producers andconsumers, stimulation of the development of the economy;
assistance in conducting the structuraltransformation in the economy, encouragement of competition andresistance to monopolies;
incentivizing of export and encouragement ofimport-substituting production;
attraction of foreign investments;
solution of tasks of trade policies;
any other objectives to be determined by thecentral bodies of the state power of the Republic of Kazakhstanin accordance with this Law  and other legislative acts ofthe Republic of Kazakhstan.
**Article 3.**Customs Territory and CustomsFrontier of the Republic of Kazakhstan
Dry land area of the Republic of Kazakhstan,territorial waters, internal waters and aerial space over themshall constitute the customs territory of the Republic ofKazakhstan.
The customs territory of the Republic ofKazakhstan shall also include the following items, located in theexclusive maritime economic zone of the Republic of Kazakhstanand over which the Republic of Kazakhstan has exclusivejurisdiction with respect to the customs business: artificialislands, units, buildings, and any other facilities.
Free customs zones and free warehouses withstrictly defined territorial limits may be located on theterritory of the Republic of Kazakhstan.
The limits of the customs territory of theRepublic of Kazakhstan and perimeters of free customs zones andfree warehouses shall form the customs borders.
**Article 4.**Customs Business andInternational Economic Integration
In the interest of development andstrengthening of the international economic integration, theRepublic of Kazakhstan shall create, in cooperation with otherstates, customs unions, free trade zones; it shall also enterinto customs-related treaties in compliance with the provisionsof international law.
**Article 5.**Customs Legislation 
The customs business in the Republic ofKazakhstan shall be governed by  this Law,  and otherlegal acts of the Republic of Kazakhstan on customs matters andby legal acts on customs matters.
  Provisions of other legislative actsof the Republic of Kazakhstan related to customs matters must notcontradict the provisions of this Law and shall be applied in thecustoms business appropriately after changes and amendments aremade to this Law.
If an international treaty ratified by theRepublic of Kazakhstan sets forth rules which are different fromthose provided by the customs legislation of the Republic ofKazakhstan, the rules stipulated by the indicated treaty shall beapplied.
**Article 6.**Duration of the customslegislation
In the customs business, legislative acts ofthe Republic of Kazakhstan effective to the date of acceptance ofa customs declaration and other documents by a customs body ofthe Republic of Kazakhstan for customs purposes shall be applied,except cases provided in this Law and other legislative acts ofthe Republic of Kazakhstan.
The customs legislation effective on thefollowing dates shall be applied to conveyance of goods andtransport vehicles through the customs border of the Republic ofKazakhstan with violations of the requirements set forth in thisLaw:
the date of actual conveyance of goods andtransport vehicles through the customs border of the Republic ofKazakhstan; or
the date of identification of a customsviolation (fraud), if it is not possible to determine the date ofactual conveyance.
Chapter 2.Organization of the Customs Business
**Article 7.**Guidance for the CustomsBusiness
General guidance of the customs business inthe Republic of Kazakhstan shall be carried out by the Governmentof the Republic of Kazakhstan and the authorized state body oncustoms matters.
Direct guidance of the customs business inthe Republic of Kazakhstan shall be carried out by the centralcustoms body of the Republic of Kazakhstan.
The central customs body of the Republic ofKazakhstan shall be a legal entity and shall operate within itsauthority.
The regulation concerning the centralcustoms body of the Republic of Kazakhstan shall be approved bythe Government of the Republic of Kazakhstan.
. The head of the central customs body shallbe appointed by the Government of the Republic of Kazakhstan uponsuggestion of the authorized state body on customs matters.
**Article 8.**Customs Bodies of the Republic ofKazakhstan
The customs bodies of the Republic ofKazakhstan, being law enforcement bodies, shall constitute asingle system consisting of:
the central customs body of the Republic ofKazakhstan;
customs departments;
customs houses; and
customs points.
Creation, reorganization and liquidation ofthe customs
departments and customs houses shall beperformed by the decision of the Government of the Republic ofKazakhstan and shall operate on the basis of regulations approvedby the Government of the Republic of Kazakhstan.
Customs points (posts) shall be created,restructured or liquidated by the decision o the state authorizedbody on customs matters upon suggestion of the central customsbody of the Republic of Kazakhstan and shall operate on the basisof regulations approved by the state authorized body on customsmatters of the Republic of Kazakhstan..
**Article 9****.** Organizations Facilitating CustomsOperations
Upon suggestions of the central customs bodyof the Republic of Kazakhstan, the authorized body on customsmatters shall propose to the Government of the Republic ofKazakhstan to create organizations that will facilitate customsoperations of the customs bodies of the Republic of Kazakhstan,including scientific and research institutions, professionaltraining institutions and customs laboratories.
The assets of the customs bodies of theRepublic of Kazakhstan, customs laboratories, scientific andresearch institutions and training institutions and otherorganizations subordinate to the central customs body of theRepublic of Kazakhstan shall be state owned.
In privatizing the state property, propertyused solely for the customs purposes shall be separated andtransferred to the balance of the customs bodies of the Republicof Kazakhstan following the procedure determined by thelegislative acts and acts of the Government of the Republic ofKazakhstan.
**Article 10.**Legal Acts on CustomsMatters
The central customs body of the Republic ofKazakhstan shall issue legal acts on customs matters as approvedby the state authorized body on customs matters within itscompetence.
Such acts shall be subject to the stateregistration and publication in accordance with the legislationof the Republic of Kazakhstan.
**Article 11****.** The Principal Tasks of the CustomsBodies of the Republic of Kazakhstan
The following shall be the principal tasksof the customs bodies of the Republic of Kazakhstan:
1) participation in the development andimplementation of the customs policy of the Republic ofKazakhstan;
2) ensuring compliance with the customslegislation and other legislation of the Republic of Kazakhstan,the control over enforcement of which must be carried out by thecustoms bodies of the Republic of Kazakhstan and protection ofthe legal rights and interests of citizens and organizations whencarrying out the customs business;
3) ensuring, within the bounds of theirauthority, the economic security and economic interests of theRepublic of Kazakhstan,
4) applying the means of customs regulationof trade and economic relations;
5) levying of customs payments and taxes;
6) participation in the development ofmeasures of non-tariff regulation  with respect to goodswhich are transferred through the customs border of the Republicof Kazakhstan;
7) ensuring compliance with thepermission-based procedure when transferring goods and transportvehicles through the customs border of the Republic ofKazakhstan;
8) combating smuggling and crime in thesphere of the customs business, violations of the customs rulesand tax legislation relating to the goods transferred through thecustoms border of the Republic of Kazakhstan; prevention ofillegal trafficking through the customs border of the Republic ofKazakhstan of narcotic substances, and psychotropic compounds,arms, items of artistic, historic and archeological heritage ofthe people of the Republic of Kazakhstan and foreign countries,items of intellectual property, species of fauna and flora whichare in the danger of extinction, their parts and derivatives, andany other goods; and, rendering assistance in the struggleagainst the international terrorism and prevention of illegalinterference at the airports of the Republic of Kazakhstan withthe activities of the international civil aviation;
9) exercising and improving customssupervision and customs clearance, creating conditions whichassist in expediting the circulation of goods through the customsborder of the Republic of Kazakhstan;
10) maintaining the customs statistics offoreign trade and special-purpose customs statistics of theRepublic of Kazakhstan;
11) maintaining the Commodity Nomenclatureof Foreign Economic Activity;
12) assisting in the development of foreigneconomic relations of the Republic of Kazakhstan, and also ofactivities within the framework of such relations, organizationsand citizens;
13) assisting in the exercise of measures toensure national security, morals of the population, protection oflife and health of people, protection of the natural environment,fauna and flora, and protection of the interests of theRepublic’s consumers of imported goods;
14) exercising supervision of export ofstrategic and other materials that are vitally important to theinterests of the Republic of Kazakhstan;
15) exercising currency supervision withinthe bounds of their authority;
16) ensuring the execution of internationalobligations of the Republic of Kazakhstan as much as they concernthe customs business; participating in drafting internationaltreaties of the Republic of Kazakhstan relating to the customsbusiness; collaborating with the customs and other appropriatelyauthorized bodies of foreign states and internationalorganizations which engage in issues of the customs business;
17) carrying out of scientific research workand advisory in the area of the customs business; training,re-training and enhancing the qualifications of specialists inthat area for state bodies and organizations;
18) presenting information concerningcustoms issues to bodies of the state power, organizations andcitizens in accordance with the procedure established bylegislation,
19) participation in implementing a singlefinancial and economic policy, and developing the material,technical and social base of the customs bodies.
**Article 12.**The Identification Flag andthe Identification Sign of the Customs- Bodies of the Republic ofKazakhstan
The customs bodies of the Republic ofKazakhstan and marine and river vessels which are at theirdisposal shall have the identification flag and theidentification sign.
Automobile transport vehicles and aircraftwhich are at the disposal of the customs bodies of the Republicof Kazakhstan shall have the identification sign.
The description and procedure for using theidentification flag and the identification sign shall be approvedby the  Government of the Republic of Kazakhstan.
**Article 13.**Interaction of the CustomsBodies of the Republic of Kazakhstan with Other State Bodies,Organizations and Citizens
For the purpose of executing the tasks ofthe customs business, the customs bodies of the Republic ofKazakhstan shall interact with other state bodies, organizationsand citizens. State bodies and their officials shall be obligedto render assistance to the customs bodies of the Republic ofKazakhstan in exercising the functions delegated to them.
In accordance with legislative acts of theRepublic of Kazakhstan the customs bodies of the Republic ofKazakhstan shall allow other state bodies and organizations toperform certain acts conferred to the competence of the customsbodies, subject to customs supervision.
State bodies not authorized to performgeneral administration of the customs business shall not have theright to make decisions conferred to the competence of thecustoms bodies of the Republic of Kazakhstan, perform or changefunctions without appropriate permission, to delegate additionaltasks to, or in any other way interfere with, the activities ofthe customs bodies described by the provisions of this Law and other acts of the Republic of Kazakhstan.
**Article 14.**Providing of Service andAuxiliary Premises, Equipment and Means of Communications to theCustoms Bodies of the Republic of Kazakhstan
Organizations and citizens which areinterested in having customs clearance being carried out directlyin their location or premises, rather than the location ofcustoms bodies of the Republic of Kazakhstan, shall provide thesebodies with the required service or auxiliary premises, equipmentand communication facilities for use free-of-charge in suchclearance.
**Article 15.**Providing of Land toCustoms Bodies of the Republic of Kazakhstan
Land for the customs purposes shall begranted for its use in accordance with legislation of theRepublic of Kazakhstan.
**Article 16.**Treatment of InformationSubmitted to the Customs Bodies of the Republic of Kazakhstan byGovernmental Bodies, Organizations and Citizens for CustomsPurposes
Information, submitted to the customs bodiesof the Republic of Kazakhstan by governmental bodies,organizations and citizens in accordance with the customslegislation of the Republic of Kazakhstan , shall be used solelyfor customs purposes.
Information which constitutes state,commercial, banking or any other secret protected by law, andconfidential information, shall not be disclosed, used byofficials of the customs bodies of the Republic of Kazakhstan forpersonal purposes, transferred to third parties and any othergovernmental bodies, unless otherwise directly set forth thelegal acts and acts of President of the Republic of Kazakhstan.
**Article 17.**Cooperation of the CustomsBodies of the Republic of Kazakhstan with Customs Bodies ofForeign States and International Organizations
In discharging their functions, the customsbodies of the Republic of Kazakhstan shall cooperate with thecustoms bodies and other authorized bodies of foreign states andinternational organizations.
**Article 18.**The Main Concepts Employedin This Law 
The concepts employed in this Law shall have the following meanings:
1) "declarant" means a person -whichdeclares, presents and submits goods and transport vehicles inhis own name,
2) "person" means a domestic  or aforeign legal entity, an individual entrepreneur, or physicalperson, except for the cases where it is otherwise stipulated bythe provisions of this Law,
3) "a domestic  person " means a legalentity created in accordance with legislation of the Republic ofKazakhstan, and also its affiliates and representatives which arelocated in the Republic of Kazakhstan, an individual entrepreneurregistered in the Republic of Kazakhstan in accordance withlegislation of the Republic of Kazakhstan, physical persons whohave permanent residence in the Republic of Kazakhstan;
4) "a foreign person " means a person whichis not indicated in paragraph 3 of this Article,
5) "an entity which transfers goods" meansan entity which is the owner of the goods, their buyer, orpossessor, or a person in other capacity sufficient under thelegislation of the Republic of Kazakhstan to perform on his ownbehalf the acts which are stipulated in this Law ,
6) "non-tariff regulatory measures" meanmeasures applied by the Government of the Republic of Kazakhstanthat include the state monopoly on import and/or export ofcertain goods, quantitative restrictions on exports and/orimports of goods;
7) "tax" means taxes the payment whereof isstipulated in tax legislation of the Republic of Kazakhstan andlevying whereof is delegated to the customs bodies of theRepublic of Kazakhstan,
8) "carrier" is a person which actuallytransfers goods or is responsible for the use of a transportvehicle,
9) "transfer through the customs border ofthe Republic of Kazakhstan" means the performance of actsassociated with import to the customs territory of the Republicof Kazakhstan or export from that territory of goods andtransport vehicles by any method including transfer byinternational post, or use of pipeline transport and electrictransmission lines. The following shall be considered "transferthrough the customs border of the Republic of Kazakhstan:"
when importing goods and transport vehiclesto the customs territory of the Republic of Kazakhstan, includingimportation from the territory of a free customs zone and freewarehouse to the remaining part of the customs territory of theRepublic of Kazakhstan, it is the actual crossing of the customsborder of the Republic of Kazakhstan; in any other cases it isperformance of operations directly aimed at the implementation ofthe intention to export goods and transport vehicles beyond theboundaries of the customs territory of the Republic ofKazakhstan, or to the territory of free customs zones or to freewarehouses, in particular it is submission of the customsdeclaration;
10) deleted
11) deleted
12) "customs control " means the set ofmeasures undertaken by the customs bodies of the Republic ofKazakhstan for the purposes of ensuring compliance with thelegislation of the Republic of Kazakhstan concerning the customsbusiness and international treaties of the Republic ofKazakhstan, the supervision of the execution whereof is delegatedto the customs bodies of the Republic of Kazakhstan,
13) "customs clearance" means performance ofoperations for the purposes of transfer of goods and transportvehicles under certain customs regimes and termination of thatregime in accordance with requirements and provisions of thisLaw;
14)  deleted
15) "customs regime" means a set ofprovisions established by this Law which determine the status ofgoods and transport vehicles transferred through the customsborder of the Republic of Kazakhstan for customs purposes;
16)  deleted
17) "customs value of goods" means the valueof goods conveyed through the customs border of the Republic ofKazakhstan determined in accordance with this Law and used for-the following purposes:
taxation of goods with customs payments andtaxes;
customs statistics;
application of any other measures of thestate regulation of foreign economic policies of the Republic ofKazakhstan;
18) "goods" means any movable items of thematerial world including currency, currency assets, electric,heat and any other types of energy and transport vehicles, exceptfor the transport vehicles indicated in paragraph 21 of thisArticle;
19) "domestic  goods" means goods whichoriginate in the Republic of Kazakhstan or goods released forfree circulation in the territory of the Republic of Kazakhstan;
20) "foreign goods" means goods which arenot indicated in paragraph 19 of this Article;
21) "a transport vehicle" means any vehicleused for international conveyance of passengers and goodsincluding containers and any other transport equipment;
22) "customs escort " means accompaniment ofgoods, transport vehicles and documents relating to them by theofficial persons of the customs bodies of the Republic ofKazakhstan;
23) "conditional release" means release ofgoods and transport vehicles subject to the obligation to complywith established restrictions, requirements, or terms;
24) "establishment of a warehouse" (of anytype) means a type of activity under certain customs regimes,performance whereof does not require any separate formation of anew legal entity.
25) "authorized state body on customsmatters" - a state body authorized by the Government of theRepublic of Kazakhstan that administers general guidance ofcustoms business within the rights delegated to it;
26) "central customs body" - a body thatadministers direct guidance of customs business in the Republicof Kazakhstan pursuant to this Law.
 
Section II.TRANSFER OF GOODS AND TRANSPORT VEHICLES THROUGH THE CUSTOMSBORDER Of THE REPUBLIC OF KAZAKHSTAN
Chapter 3.Fundamental Principles of Transfer of Goods and TransportVehicles
**Article 19.**The Right to Import to theRepublic of Kazakhstan and Export from the Republic of KazakhstanGoods and Transport Vehicles
Any persons on equal basis shall have theright to import to the Republic of Kazakhstan and export from theRepublic of Kazakhstan goods and transport vehicles includingcases where they carry out foreign economic operations followingthe procedure stipulated herein.
Nobody shall be deprived of the right orrestricted in the right to import to the Republic of Kazakhstanand export from the Republic of Kazakhstan goods and transportvehicles, except for the cases, provided herein.
**Article 20.**Prohibition of Importationto the Republic of Kazakhstan and Exportation from the Republicof Kazakhstan of Goods and Transport Vehicles
Legislative acts of the Republic ofKazakhstan, acts of the President and Government of the Republicof Kazakhstan, international treaties of the Republic ofKazakhstan may prohibit importation to the Republic of Kazakhstanand exportation therefrom of certain goods and transport vehiclesowing to the interests of the state security, moral and ethicalreasons, protection of life and health of people, protection ofthe environment, animals and plants, objects of Art, historic andarcheological heritage of the people of the Republic ofKazakhstan and foreign countries, protection of the ownershipright, including ownership of intellectual property, protectionof the interests of imported goods’ consumers, and based onany other critical interests of the Republic of Kazakhstan.
Goods and transport vehicles whoseexportation or importation is prohibited shall be subject toimmediate return either outside the Republic of Kazakhstan, or tothe territory of the Republic of Kazakhstan, unless legislativeacts of the Republic of Kazakhstan or international treaties ofthe Republic of Kazakhstan provide for confiscation of thesegoods and transport vehicles.
The entity which transfers the goods or thecarrier shall return the goods and transport vehicles at its ownexpense. When immediate return is impossible or in the case offailure to return them, goods and transport vehicles shall betransferred for custody to temporary stores, whose owners are thecustoms bodies of the Republic of Kazakhstan. The entity whichtransfers the goods or the carrier shall pay storage costs.
The maximum period of storage in temporarystores for goods and transport vehicles, whose importation andexportation are prohibited, shall be three days. Upon expiry ofthe indicated storage period, such goods and transport vehiclesmust be declared for a different customs regime. In the case of afailure to declare goods and transport vehicles for the differentcustoms regime, they shall be converted to the State Revenue inaccordance with the procedure and conditions provided in thelegislation of the Republic of Kazakhstan.
**Article 21.**Restrictions on Importationto the Republic of Kazakhstan and Exportation from the Republicof Kazakhstan of Goods and Transport Vehicles
Legislative acts of the Republic ofKazakhstan, the acts of the President and Government of theRepublic of Kazakhstan, international treaties of the Republic ofKazakhstan may establish restrictions on importation to theRepublic of Kazakhstan and exportation therefrom of goods andtransport vehicles. When such restrictions have been established,the customs bodies of the Republic of Kazakhstan shall releasethe goods and transport vehicles to which these restrictionsapply only on condition that requirements provided in legislationof the Republic of Kazakhstan have been complied with.
Acts, which establish restrictions indicatedin the first part of this Article, shall be subject to publishingnot less than thirty days prior to their enforcement.
Customs bodies of the Republic of Kazakhstanshall not reimburse any expenses incurred by an entity whichtransfers goods, or by a carrier as a result of restrictions.
**Article 22.**Procedure for Transfer ofGoods and Transport Vehicles Through the Customs Border of theRepublic of Kazakhstan
Transfer of goods and transport vehiclesthrough the customs border of the Republic of Kazakhstan shall becarried out in accordance with their customs regime following theprocedure stipulated herein.
**Article 22-1.**Types of CustomsRegime
For the purpose of applying the customslegislation the following customs regimes shall be established:
1) release of goods in free circulation;
2) re-importation;
3) transit;
4) customs warehouse;
5) duty free shop;
6) processing on the customs territory;
7) processing under the customs control;
8) temporary importation (exportation);
9) free customs zone;
10) free warehouse;
11) processing outside the customsterritory;
12) exportation;
13) re-exportation;
14) destruction;
15) rejection in favor of the state.
**Article 23.**Selection and Alteration ofthe Customs Regime of Goods and Transport Vehicles
A person shall have the right at any time toselect any customs regime or change it for a different one,irrespective of nature, quantity, country of origin, arrival orpurpose of goods and transport vehicles, unless otherwisestipulated in the this Law
**Article 24.**Customs Clearance andCustoms Control
Goods and transport vehicles shall besubject to customs clearance and customs control pursuant to theprocedure and conditions set forth in this Law.
**Article 25.**Place and Time of Transferof Goods and Transport Vehicles Through the Customs Border of theRepublic of Kazakhstan
Transfer of goods and transport vehiclesthrough the customs border of the Republic of Kazakhstan shall beallowed in the places identified by the customs bodies of theRepublic of Kazakhstan and within their official hours as statedin the legislation of the Republic of Kazakhstan. Goods andtransport vehicles may cross customs border of the Republic ofKazakhstan in the other places and outside of official hours ofthe customs bodies of the Republic of Kazakhstan only with theconsent of the customs body of the Republic of Kazakhstan.
**Article 26.**Use and Disposal of Goodsand Transport Vehicles Transferred Through the Customs Border ofthe Republic or Kazakhstan
The use and disposal of goods and transportvehicles transferred through the customs border of the Republicof Kazakhstan shall be carried out in accordance with theircustoms regimes and this Law.
**Article 27.**Use and (or) Disposal ofConditionally Released Goods and Transport Vehicles for WhichCustoms Relief is Granted with Respect to Customs Duties andTaxes
 Goods and transport vehicles , inrespect of which tax and customs duty benefits are granted underthe condition of compliance with the statutory restrictions,requirements or conditions, are released conditionally and may beused for purposes in connection with which such benefits aregranted.
Use of such goods and transport vehicles forother purposes as well as disposal of such goods for suchpurposes shall be allowed only if  appropriate customs andtax payments are made with notification of the customs bodies andother applicable requirements set forth in this Law are met. Theperson, who is given conditionally released goods transportvehicles under his/her use and/or disposal during customsclearance, shall be responsible for complying with therequirements set forth in this Article. The declarant shall bearconsolidated responsibility with the person who is givenconditionally released goods and transport vehicles under his/heruse and/or disposal.
Section III .CUSTOMS REGIMES OF GOODS
Chapter 4.Release of Goods For Free Circulation
**Article 28.**Purpose of the Regime ofRelease of Goods for Free Circulation
Customs regime of goods released for freecirculation is intended to allow imported goods to remainpermanently or to be consumed within the customs territory of theRepublic of Kazakhstan.
**Article 29.**Requirements for Releasingof Goods for Free Circulation
Release of goods for free circulation shallbe performed on condition of:
payment of customs import duties and otherpayments and taxes stipulated in this; Law
compliance with the measures of non-tariffregulation;
compliance with any other requirementsprovided in this Law, other legislative acts of the Republic ofKazakhstan;
completion of customs processing.
Chapter 5.Re-importation of Goods
**Article 30.**Purpose of the Regime ofRe-importation of Goods
Re-importation of goods is the customsregime under which domestic  goods, exported from thecustoms territory of the Republic of Kazakhstan in accordancewith the customs regime of exportation, are imported back withinperiods, stipulated in Article 31 hereof, without levying customsduties and taxes and without application of measures ofnon-tariff regulation  to these goods
**Article 31.**Requirements  toRe-importation of Goods
It shall be allowed to place goods underre-importation customs regime:
which have been exported from the territoryof the Republic of Kazakhstan according to the customs regime ofexportation;
 which have been imported into thecustoms territory of the Republic of Kazakhstan three years aftertheir exportation;
 which are in the same state as at thetime of exportation, except for changes resulted from naturalwear or diminution in normal conditions of transportation andstorage,
in cases of damage or other deterioration ofgoods caused by an accident or acts of force majeure, and alsoother operations with such goods to keep them undamaged, smallrepair, which do not increase the cost of goods as determined atthe moment of exportation. Natural wear or diminution of goodsunder normal conditions of transportation and storage, shall beestimated according to the standards related to such goods. Thefact of change as a result of accident or act of force majorshall be proved by documents signed by consular bodies of theRepublic of Kazakhstan abroad.
The date of exportation shall be the date ofacceptance of cargo declaration.
**Article 32.**Refund of Export CustomsDuties and Other Amounts
In re-importation of goods, the customs bodyof the Republic of Kazakhstan shall refund customs duties, paidearlier, to the person who reimported the goods within threeyears following the date of exportation of the goods.
In re-importation of goods, the person whotransfers the goods shall repay the amounts received as paymentor resulted from the other privileges granted in exportation ofgoods.
In addition to such amounts, interest shallbe levied on them in accordance with the official refinancingrate of  National Bank of the Republic of Kazakhstan.
Amounts and interest thereon, stipulated inthe second and third parts of this Article, shall be paid to thecustoms body of the Republic of Kazakhstan in accordance with theprocedure set for the customs payments.
Chapter 6.Transit of Goods
**Article 33.**Purpose of the CustomsRegime of Transit of Goods
The customs regime of goods’ transitis intended to allow the goods to be transferred under thecustoms control, through the customs territory of the Republic ofKazakhstan and through the territory of a foreign state withoutlevying customs duties and taxes and without applying measures ofnon-tariff regulation.
**Article 34.**Requirements to Transit ofGoods
Goods which are conveyed in transit throughthe customs territory of the Republic of Kazakhstan must:
remain in an unchanged condition, except forchanges consequential to natural wear or loss under normalconditions of transportation and storage, and not used forbusiness purposes;
be transported by the routes and directionsof transit, if such are established by the Government of theRepublic of Kazakhstan;
be delivered to the customs body ofdestination within deadlines established by the customs body ofdeparture in accordance with usual deadlines for delivery on thebasis of the capacity of the transport vehicle, the plannedroute, and any other conditions of transportation, but not longerthan the maximum period determined on the basis of two thousandkilometers per one month.
Goods that are prohibited from import intothe Republic of Kazakhstan or from export from the Republic ofKazakhstan shall not be allowed to be placed under transit.
**Article 35.**Permission for Transit ofGoods
Transit of goods shall be carried out underpermission of the customs body of the Republic of Kazakhstan.
Goods, in respect of which the legislationof the Republic of Kazakhstan provides for application ofnon-tariff regulatory measures and/or collection of customsduties and/or taxes for their release in free circulation withinthe customs territory of the Republic of Kazakhstan, shall beallowed for transit, provided that:
appropriately equipped transport vehiclesare used. Requirements for equipping transport vehicle shall beestablished by the central customs body of the Republic ofKazakhstan;
a warranty of payment of customs duties andtaxes in the form of a bank guarantee or deposition of the dueamounts with the customs body of the Republic of Kazakhstan aresecured;
customs escort of goods.
Each subsequent measure of the enumeratedshall be applied if compliance with the transit requirementscannot be observed by implementing the preceding measure.
A carrier has a choice of using customsescort.
The customs bodies of the Republic ofKazakhstan shall not reimburse the expenses on transport vehicleequipment which a carrier incurs.
The Government of the Republic of Kazakhstanshall provide the list of goods which may be transited only undercondition of giving securities of payment of customs duties andtaxes
**Article 36.**Documents for Goods Subjectto Submission to Destination Customs Body
Documents for goods subject to submission tothe destination customs body shall be delivered following thesame procedure as the goods to which they relate.
**Article 37.**Measures To Be Taken InCase of Accident or Force Majeure
In case of an accident or force majeure,goods may be unloaded. In this case, the carrier shall berequired to:
- take any measure necessary to ensuresafety of goods and prevention from any unauthorized use thereof,
- promptly inform the nearest customs bodyof the Republic of Kazakhstan about circumstances of the case,location of the goods and transport vehicles,
- ensure conveyance of the goods to thenearest customs body of the Republic of Kazakhstan or conveyanceof officials from the customs body of the Republic of Kazakhstanto location of the goods.
The customs bodies of the Republic ofKazakhstan shall not reimburse to the carrier expenses incurredas a result of taking measures stipulated in this Article.
**Article 38.**Responsibility of theCarrier
Transit of goods shall be responsibility ofthe carrier.
If goods are transferred without permissionof the customs body of the Republic of Kazakhstan or in cases ofloss of the goods, failure to notify about such loss or failureto deliver goods to the destination customs body, carrier shallpay customs duties and taxes which would have been payable,respectively, in case of release for free circulation orexportation, unless the goods were destroyed, irretrievably lostas a result of an accident or force majeure, or possession of thegoods was lost as a result of actions by authorities or officialsof the foreign state, which actions are illegal under legislationof the Republic of Kazakhstan, provided that relevant documentshave been submitted.
Chapter 7.Customs Warehouse
 
**Article 39.**Purpose of the CustomsWarehouse Regime
Regime of the customs warehouse is intendedto permit storage of imported goods under customs control withoutlevying of customs duties, taxes and without application ofmeasures of non-tariff regulation  for the period of storageand to permit storage under customs control goods to be exportedwithout application of customs duties, measures of non-tariffregulation  prior to their actual export.
**Article 40.**Customs Warehouses andTheir Types
Any specifically identified and speciallydesigned premises or location intended to store goods inaccordance with the customs warehouse shall be deemed a customswarehouse.
Customs warehouse may be of open type, thatis available for use by any persons, and of the closed type, thatis intended to store goods of certain persons.
The customs warehouses of closed type may beestablished, if there are reasons to deem establishment ofopen-type warehouse inappropriate.
**Article 41.**Owners of CustomsWarehouses
Customs bodies of the Republic of Kazakhstanor domestic  persons may be owners of customs warehouses.
Customs warehouses which are under theauthority of the customs bodies of the Republic of Kazakhstanshall be open-type warehouses.
**Article 42.**Licenses to Establish aCustoms Warehouse
A customs warehouse may be established afterobtaining the license from the central customs body of theRepublic of Kazakhstan. Such a license shall not be requiredwhere the customs warehouse is established by the customs bodiesof the Republic of Kazakhstan.
Relations related to licensing shall beregulated by the Legislation on licensing.
The duration of a license to establish acustoms warehouse may be suspended by the central customs body ofthe Republic of Kazakhstan.
Revocation of a license shall be effectivefrom the date the licensee receives a notice on such revocation.
Suspension of a license shall be effectivefrom the date the decision to suspend is made.
In suspending the duration of a license,foreign goods may be placed in a concerned warehouse with paymentof customs duties, taxes and application of measures ofnon-tariff regulation. In such a case, no relief on customsduties and no refund of paid customs duties in respect ofwarehoused domestic goods shall be effected.
The customs body shall ensure periodicpublication of information on establishment and operating customswarehouses.
**Article 43.**Obligations  of Ownersof Customs Warehouses
Owner of a customs warehouse shall beobligated to:
comply with the requirements established bythe central customs body of the Republic of Kazakhstan in respectof premises or location intended for the establishment of acustoms warehouse;
to ensure that the stored goods are nottaken out from the customs warehouse other than under customscontrol,
not to hamper implementation of the customscontrol; to comply with the terms of license for establishment ofthe customs warehouse and to meet requirements of the customsbodies of the Republic of Kazakhstan, including making sure thatofficials of the customs bodies of the Republic of Kazakhstanhave access to the goods which are stored in the customswarehouse, providing these officials free of charge withpremises, equipment and means of communication at the customswarehouse for implementation of customs control and customsclearance;
- to keep accounts and provide reports onthe goods stored and their turnover to the customs bodies of theRepublic of Kazakhstan in accordance with the procedureestablished by the central customs body of the Republic ofKazakhstan.
**Article 44.**Responsibility for Paymentof Customs Duties and Taxes With Respect to the Goods ClearedThrough a Customs Warehouse
Responsibility for payment of customs dutiesand taxes with respect to the goods cleared through the customswarehouse shall rest with the declarant. The person placing thegoods for storage in the warehouse shall bear consolidatedliability with the declarant.
In cases where the requirements stipulatedin Article 43 of this Law are not observed, responsibility forpayment of customs duties and taxes shall rest with the
owner of the customs warehouse.
**Article 45.**Goods Subject to Storage inthe Customs Warehouse
Any goods other than those, the list ofwhich is identified by the Government  of the Republic ofKazakhstan, can be placed to the customs warehouse.
Goods which may cause damage to the othergoods or which require special conditions of storage must beplaced to the customs warehouses designed in accordance withconditions of storage of such goods.
**Article 46.**The Period of Storage ofGoods In the Customs Warehouse
Goods can be stored in a customs warehousefor three years,
except for those cases where such period islimited in respect of certain categories of goods and persons,who do not comply with the requirements of the CustomsLegislation, under a procedure established by the central customsbody of the Republic of Kazakhstan.
Upon expiry of a set period of storage inthe customs warehouse, the goods must be declared for a differentcustoms regime or placed to a temporary storage owned by thecustoms body of the Republic of Kazakhstan.
If goods are moved from one warehouse toanother under the same customs regime, the storage period shallstart from the date of their initial placement into the customswarehouse.
**Article 47.**Operations Performed On theGoods Stored in Customs Warehouse
Following are the operations which may beperformed on the goods placed to the customs warehouse:
- operations intended to ensure safety ofthese goods,
- operations intended to prepare the goodsfor sale and transportation; splitting of batches, formation ofconsignments, sorting out, packaging, re-packing, marking,loading, unloading, re-loading and other similar operations.
The list and procedure for the performanceof the operations listed in this Article shall be identified bythe central customs body of the Republic of Kazakhstan.
**Article 48.**Exemption of Goods, PlacedUnder the Customs Warehouse Regime and Intended for Exportationin Accordance With the Customs Regime of Exportation, FromCustoms Duties or Refund of Amounts Paid
When customs warehouse regime is applied tothe goods intended for exportation in accordance with the customsregime of exportation, such goods shall be exempt from customsduties, or the amounts paid shall be refunded, provided that suchexemption or refund are stipulated for actual export of goods.Where goods are exempt from customs duties or paid amounts arerefunded, the goods must be withdrawn not later than three monthsfollowing the date of their placement under the customs warehouseregime.
Goods shall be actually exported outside thecustoms territory of the Republic of Kazakhstan or declared undera different customs regime no later then the establisheddeadline.
**Article 49.**Special Features of LegalRegulation of Activities of the Customs Warehouses
The Government of the Republic of Kazakhstanmay determine special features of activities of the customswarehouses which are not stipulated in this Law.
Chapter 8. DutyFree Shop
**Article 50.**Purpose of the Duty FreeShop Regime
The customs regime of duty free shops isintended to allow for retail sales of goods imported into thecustoms territory of the Republic of Kazakhstan under the customscontrol within the customs territory of the Republic ofKazakhstan without levying customs duties, taxes and withoutapplication of  non-tariff regulatory measures provided thatsuch goods are exported from the customs territory of theRepublic of Kazakhstan.
Such sale (distribution) is effectuatedunder customs control in the customs territory of the Republic ofKazakhstan at airports, ports and border crossing passages openfor international traffic as well as on boards of aircraft andmarine vessels on international routes.
**Article 51.**License to EstablishDuty-Free Shop
A duty-free shop may be established by adomestic persons in places designated therefor by the customsbodies of the Republic of Kazakhstan after its owner receives alicense from the central customs body of the Republic ofKazakhstan.
Relations related to licensing shall beregulated by the Legislation on licensing.
The duration of a license to establish aduty-free shop may be suspended by the central customs body ofthe Republic of Kazakhstan.
Revocation of a license shall be effectivefrom the moment the licensee is notified on such revocation.
Suspension of a license shall be effectivefrom the date the decision to suspend it is made.
Article 51-1. Goods Subject to Placement atDuty-Free Shops
Any goods may be placed at duty-free shopswith the exception of those goods that are on the list of goodsdetermined by the Government of the Republic of Kazakhstan.
**Article 52.**Customs Requirementsto 
Duty Free Shop Owners
The owner of a duty free shop shall berequired to:
equip facilities (premises) of a duty freeshop with appropriate amenities as established by the centralcustoms body of the Republic of Kazakhstan;
eliminate the possibility of receipts toduty free shop, sales or withdrawal of goods otherwise than underthe customs control;
comply with the terms of the license forestablishment of the duty free shop;
keep accounts and provide reports onincoming and sold goods to the customs bodies of the Republic ofKazakhstan in accordance with the procedure determined by thecentral customs body of the Republic of Kazakhstan.
**Article 53.**Responsibility For Paymentof Customs Duties and Taxes on Goods Sold Through Duty FreeShop
The responsibility for payment of customsduties and taxes shall rest with the owner of the duty free shop.
Chapter 9.Processing of Goods within the Customs Territory of the Republicof Kazakhstan
**Article 54.**Purpose of the Regime ofProcessing of Goods within the Customs Territory of the Republicof Kazakhstan
The customs regime of processing of goodswithin the customs territory is intended to allow for the use offoreign goods for processing within the customs territory of theRepublic of Kazakhstan without applying measures of non-tariffregulation  and with refund of import customs duties andtaxes, provided that products of the processing are exportedoutside of the customs territory of the Republic of Kazakhstan.
**Article 55.**Operations on Processing ofGoods
Operations on processing of goods shallinclude:
1) processing of goods, whereby foreigngoods lose specific characteristics but the imported goodsnevertheless may be identified in the products of processing,given that such identification is a binding condition ofprocessing;
2) manufacture (processing) of other goodsincluding installation, assembly and adapting, where the importedgoods preserve their main characteristics:,
3) repair of goods, including theirrestoration;
4) use of certain goods, facilitatingproduction of processed products with their partial or totalconsumption in the course of processing.
This operation shall be effectuated alongwith either of the two set forth in sub-paragraphs 2 - 4 of thisarticle.
 
Article 56.
Requirements to Application of ProcessingRegime of Goods In the Customs Territory
The customs processing regime for the goodsin the customs territory of the Republic of Kazakhstan shall notbe applied in the following cases:
goods are not allowed for processing regimeaccording to the list issued by the Government of the Republic ofKazakhstan;
imported goods can not be identified in theproducts of processing, except for the cases where the productionprocess is continuous or is based on a unique technology withoutwhich such goods cannot be processed in order to produce similargoods in the territory of the Republic of Kazakhstan. The list ofsuch technological processes shall be established by theauthorized state body pursuant to the statutory procedure:
the person who effectuates processing ofsuch imported goods:
1) has not been complied with the procedureof processing of goods that have been earlier imported in breachof the established procedure;
2) has earlier violated (two or more times)the indicated procedure;
3) has committed violations of the customsrules with resultant indicators of contraband, which is provenpursuant to the procedure established by the existing legislationof the Republic of Kazakhstan.
For processing of goods in the customsterritory, the following is required:
an obligation submitted by a domestic entityto fulfill processing conditions issued according to a procedureestablished by the central customs body of the Republic ofKazakhstan;
 payment of import customs duties andtaxes or ensuring payment in the way of guarantees issued byauthorized banks or organizations which perform certain types ofbank transactions, or depositing receivable at discretion ofdeclarant;
fulfillment of other requirements providedin the this Law of the Republic of Kazakhstan.
Domestic goods may be used in re-processingof foreign goods. Use of domestic goods, in respect of whichnon-tariff regulatory measures and/or customs duties, shall beallowed with permission of the authorized state body.
**Article 57.**Period of Processing ofGoods Within the Customs Territory
The term of processing of goods within thecustoms territory
of the Republic of Kazakhstan shall be setup by the declarant pursuant to the procedure established by thecentral customs body of the Republic of Kazakhstan
The aforesaid term shall not exceed twoyears from the date of conveying the goods across the customsborder of the Republic of Kazakhstan.
The term to process goods in the customsterritory of the Republic of Kazakhstan within two years from thedate they are conveyed through the customs border can be extendedby the declarant with an appropriate notice sent to the customsbody to justify the need for such an extension.
Any extension of the term of processing overtwo years shall be effectuated pursuant to the proceduredetermined by the central customs body in coordination with theauthorized state body.
The state authorized body shall establishterms of processing of certain goods, the list of which is to bedetermined by the Government of the Republic of Kazakhstan.
**Article 58.**Amount of Output ofProducts of Processing for Customs Purposes
 Output of processed product shall beestimated by the declarant that imported the goods
for processing on the basis of technicaldocumentation of the enterprise which processes the importedgoods, and the processing conditions.
The state authorized body of the Republic ofKazakhstan shall establish mandatory output amount of goodsresultant from processing of certain goods, the list of which isdetermined by the Government of the Republic of Kazakhstan.
**Article 59.**Refund of Import CustomsDuties and Taxes
Paid customs duties and taxes or depositedamounts due shall be reimbursed or guarantees of authorized banksshall become void provided that the following is complied with:the requirementsenvisaged herein are complied with;
under the condition of compliance with theprovisions of present  Law
export of goods or processed products notlater than two years following the date of transfer of the goodsthrough customs border of the Republic of Kazakhstan.
confirmation of the actual export of theimported goods or processed products outside the Republic ofKazakhstan. Interest shall not be accrued on the reimbursedamounts.
While releasing the imported goods orprocessed products for free circulation in the customs territoryof the Republic of Kazakhstan, customs duties and taxes shall bepaid, if not paid when the goods have been imported forprocessing. In addition, interests shall be accrued on the aboveamounts at the official refinancing rate of the National Bank ofthe Republic of Kazakhstan announced on the day of payment ofcustoms duties and taxes for the period the goods have beenrested under the customs processing regime including the date ofpayment of appropriate duties and taxes.
**Article 60.**Exemption of Products ofProcessing of Foreign Goods from Export Customs Duties And FromApplication of Measures of Non-Tariff Regulation
Products of processing of foreign goodsshall be exempt from export customs duties. Measures ofnon-tariff regulation  shall not apply to them.
Chapter 10.Processing of Goods Under the Customs. Control
**Article 61.**Purpose of the Regime ofGoods Processing Under the Customs Control
Processing of goods under the customssupervision is a customs regime under which foreign goods areused in accordance with the procedure, established herein, withinthe customs territory of the Republic of Kazakhstan withoutlevying customs duties and taxes, and without application ofmeasures of non-tariff regulation , for the purpose of their­processing under the customs control until subsequentrelease for free circulation or placement of the products ofprocessing under the other customs regime.
**Article 62.**  Requirements forApplication of the Customs Regime of Processing of Goods Underthe Customs Control
Processing of goods under the customscontrol must not be used to avoid application of measures ofnon-tariff regulation and the rules of origin of goods.
The customs regime of goods processing underthe customs control shall not be allowed if:
goods are not allowed to be placed under theprocessing regime pursuant to the list established by theGovernment of the Republic of Kazakhstan;
goods are imported for regime of processingby an entity that does not itself carry out-processing"
processing period exceeds six months;
processing does not correspond to thetechnology used by the enterprise which is supposed tore-process;
the entity which carries out processing ofgoods:
1) cannot meet requirements of the customslegislation, including requirements on ensuring impossibility ofwithdrawal of goods and processed products in addition to thecustoms control, possibility of implementation of the customscontrol, ensuring access by the customs bodies to the goods,accounting of the goods and conducting operations with them, andalso reporting;
2) has not completed the process ofre-processing of goods that have been earlier imported withviolations of the statutory procedure;
3) has violated the statutory procedureseveral times (two and more times);
4) has violated the customs rules andregulations by way of fraudulent operations, which is provenpursuant to the procedure established by the Legislation of theRepublic of Kazakhstan.
For the goods to be processed one shallsubmit his/her commitments in respect of processing conditionsformalized according to the procedure established by the centralcustoms body of the Republic of Kazakhstan.
**Article 63.**Provisions Which GovernProcessing of Goods Under the Customs Control
Processing of goods under the customscontrol shall be governed by the provisions of Articles 55, 58and 63-1 hereof.
Article 63-1. Application of Customs Dutiesand Taxes
Foreign goods and their processed productsshall be exempted from the export customs duties. Measures ofnon-tariff regulation shall not be applied to the above goods andproducts.
While releasing the foreign goods or theirprocessed products for free circulation in the customs territoryof the Republic of Kazakhstan, customs duties and taxes withaccrued penalties shall be paid in the amount of 1.5 times theofficial refinancing rate of the National Bank of the Republic ofKazakhstan announced on the day of payment of the amounts for theperiod the goods have been kept under the customs processingregime including the day of payment.
Chapter 11.Temporary Importation and Temporary Exportation of Goods
**Article 64.**Purpose of the Regime ofTemporary Importation And Temporary Exportation of Goods
Customs regime of temporary importation andtemporary exportation of goods is intended to allow the goods tobe used both within the customs territory of the Republic ofKazakhstan or outside thereof with full or partial exemption fromcustoms duties and taxes and without application of measures ofnon-tariff regulation. 
**Article 65.**Requirements for TemporaryImportation and Temporary Exportation of Goods
Goods temporarily imported and temporarilyexported shall be subject to return in an unchanged state, exceptfor changes resulted from natural wear or diminution in normalconditions of transportation, storage and utilization..
Categories of goods which may not beexported or imported temporarily shall be determined by theGovernment of the Republic of Kazakhstan.
Goods shall be temporarily imported andexported only if such goods are:
1) an obligation to export (import) suchgoods is shown;
2) appropriately identified (marked);
3) payment of customs duties and taxespursuant to Article 68 of this Law;
4) are not used for business purposes.
The requirement set forth by this paragraphshall not relate to goods imported or exported temporary withfull exemption from customs duties and taxes, as well as toequipment.
Article 66 .Deleted.
**Article 67.**Periods of TemporaryExportation And Temporary Importation of Goods
Periods of temporary exportation andtemporary importation of goods shall be set by the entity whotemporarily exported or imported such goods and shall be approvedby the customs body of the Republic of Kazakhstan based on thepurpose and other circumstances of such exportation andimportation, but not more than two years from the date ofimportation or exportation, respectively.
The central customs body of the Republic ofKazakhstan may set shorter or longer maximum periods for certaincategories of goods.
Changes of the above periods shall be madeby the customs bodies of the Republic of Kazakhstan in accordancewith the procedure determined by the central customs body of theRepublic of Kazakhstan.
No fee shall be charged for customsclearance of goods imported or exported temporarily when theduration of such import or export is extended.
**Article 68.**Exemption from CustomsDuties And Taxes On Temporarily Imported or Temporarily ExportedGoods
The Government of the Republic of Kazakhstanshall determine the list of temporarily imported or exportedgoods that are granted exemptions from taxes and customs duties.
Goods, which are not on the list, shall bepartially exempted from customs duties and taxes.
 In this case, three percent of theamount, which would have been payable if the goods had beenreleased for free circulation or exported, shall be paid for eachcomplete and incomplete month.
The total amount of customs duties andtaxes, levied in temporary importation or temporary exportationwith partial exemption, shall not exceed the amount of customsduties and taxes, which would have been payable as of the time ofimportation or exportation, if the goods had been released forfree circulation or exported.
In the event that said amounts become equal,the goods shall be deemed released for free circulation orexported, provided that measures of non-tariff regulation are notapplied with respect to these goods.
**Article 69.**Operations on Goods UponExpiry of Set Periods for Temporary Importation(Exportation)
Prior to expiry of set periods, unreturnedtemporarily imported (exported) goods must be declared for adifferent customs regime or placed to temporary warehouses, whoseowners are the customs bodies of the Republic of Kazakhstan.
**Article 70.** A Failure to ReturnTemporarily Exported And Imported Goods
A failure to return the temporarily importedor temporarily exported goods within the established deadlineshall be permitted only in those cases where the fact ofdestruction or irrevocable loss of the goods due to accident oracts of force majeure, shortage due to deterioration ordiminution as a result of loss under normal conditions oftransportation and storage, or conversion as a consequence of theunlawful acts of the bodies or officials of the state where thegoods are located confirmed: by consular institutions of theRepublic of Kazakhstan abroad for temporary exportation, and bythe authorized state bodies of the Republic of Kazakhstan definedby the Government of the Republic of Kazakhstan for temporaryimportation.
Chapter 12. FreeCustoms Zone And Free Warehouse
**Article 71.**Purpose of the CustomsRegimes of Free Customs Zones And Free Warehouses
The customs regimes of free customs zonesand free warehouses shall mean the customs regimes under whichforeign goods are placed and used within the relevant territorialborders or premises (locations) without levying of customs dutiesand taxes and without application of measures of non-tariffregulation. Domestic  goods shall be placed and used on theterms applicable to export in accordance with the customs regimeof exportation following the procedure provided in this Law.
**Article 72.**Creation of Free CustomsZone
Free customs zone, as a territory in whichcustoms regime of the free customs zone is applied, shall becreated by the decision of the Government of the Republic ofKazakhstan, which has been passed upon a joint proposal from thestate authorized body of the Republic of Kazakhstan on customsmatters and local representative and executive bodies of theRepublic of Kazakhstan.
The  Government of the Republic ofKazakhstan shall be entitled to invalidate decision to createfree customs zone, if its operation does not comply with therequirements of this Law. In case of invalidation of the abovedecision, the free customs zone must be liquidated within sixmonths.
The procedure for considering applicationsfor establishment of free customs zones, passing and invalidationof decisions to create free customs zone shall be defined bythe  Government of the Republic of Kazakhstan.
**Article 73.**Establishment AndLiquidation of a Free Warehouse
Free warehouses may be established afterreceipt of the license from the central customs body of theRepublic of Kazakhstan.
Relations related to licensing shall beregulated by the Legislation on licensing.
A license to establish a free warehouse maybe suspended by the Central Customs Body of the Republic ofKazakhstan.
Revocation of a license shall be effectivefrom the date the licensee is notified.
Suspension of a license shall be effectivefrom the date the decision to suspend is made.
 The revocation shall be effective fromthe date of official notification to the license holder ofrevocation.
The suspension shall be effective from thedate of adopting the resolution to suspend.
Upon a suspension of the effect of alicense, the foreign goods shall be placed in a warehouse withpayment of customs duties and taxes and application of measuresof non-tariff regulation , and customs duty exemption or refundof customs duties in respect of placed domestic  goods shallnot be carried out.
 The customs body shall ensure periodicpublication of information on establishment and operations offree warehouses.
Article 73-1. Goods Subject to PlacementUnder the Free Customs Zone Regime and at the Free Warehouse
Goods that are destined for processing andequipment shall be allowed to be placed under the free customszone regime.
Goods destined for processing (except,spirits) shall be allowed to be placed at free warehouses.
Goods destined for processing (except,spirits) shall be allowed to be placed under the regime of freecustoms zone within a special economic zone pursuant to thecriteria of sufficient re-processing of goods as well asequipment. The Government of the Republic of Kazakhstan maydetermine a list of goods and equipment that are not allowed tobe placed under the free customs zone regime.
**Article 74.**Operations Involving Goodsplaced under the customs regimes of free customs zones and freewarehouses
The following operations involving goodsshall be allowed in free customs zones and free warehouses:
to ensure the safety of such goods;
to prepare goods for sale and transporting:splitting up into smaller shipments, sorting, packing,re-packing, marking, loading, unloading, re-loading and othersuchlike operations;
to process.
The list of allowed operations shall bedetermined by the central customs body of the Republic ofKazakhstan.
For the purposes of ensuring compliance withthe legislation of the Republic of Kazakhstan and performing thecustoms supervision, the Government of the Republic of Kazakhstanshall have the right to establish certain prohibitions andrestrictions with regard to operations involving goods in freecustoms zones and at free warehouses, based on the nature of thegoods, and to establish requirements for construction ofbuildings, structures and installations in free customs zones.
The customs bodies of the Republic ofKazakhstan may prohibit certain entities from the performance ofoperations involving goods in free customs zones and freewarehouses, or deny such entities the access to the territory offree customs zones and free warehouses, where those entities donot comply with the requirements of the customs legislation of the Republic of Kazakhstan or to deny such persons access tothe territories of free customs zones and free warehouses.
The central customs body of the Republic ofKazakhstan shall have a right to restrict or prohibit import orplacement of certain categories of goods at free warehouses.
**Article 75.**Periods for Which GoodsRemain in Free Customs Zones and Free Warehouses
Goods placed into free customs zones andfree warehouses, may remain in free customs zones and freewarehouses without limitation of time periods.
**Article 76.**Measures Intended to EnsureCompliance With Customs Legislation of the Republic of KazakhstanIn Free Customs Zones And Free Warehouses
The customs bodies of the Republic ofKazakhstan shall enforce control over goods kept in free customszones or at free warehouses.
The customs clearance of goods imported infree customs zones and placed at free warehouses as well asexported from such territories shall be effectuated pursuant tothe procedure determined by the central customs body of theRepublic of Kazakhstan.
**Article 77.**Accounting For the GoodsLocated In Free Customs Zones And Free Warehouses
Persons which carry out other business activities in free customs zones, as well as owners of freewarehouses, shall keep accounts of imported, withdrawn, stored,manufactured, processed, purchased and sold goods, and providethe customs bodies of the Republic of Kazakhstan with reports onthese goods in accordance with the procedure determined by thecentral customs body of the Republic of Kazakhstan. Anymodifications that take place with respect to the goods withinthe territory of free customs zones and free warehouses must bereflected in the accounting documents.
**Article 78.**Additional Requirements toOwners of Free Warehouses
Only domestic  persons may be owners offree warehouses.
The owner of a free warehouse shall berequired:
to comply with the requirements applied topremises or locations intended for the establishment of freewarehouse set forth by the central customs body of the Republicof Kazakhstan.
- to ensure that the goods stored in thewarehouse can not be withdrawn otherwise than under customscontrol,
- not to hamper implementation of thecustoms control;
- to comply with terms of the license forestablishment of the free warehouse and meet requirements of thecustoms bodies of the Republic of Kazakhstan, including makingsure that officials of the customs bodies of the Republic ofKazakhstan have access to the goods which are stored in the freewarehouse, providing these officials free of charge withpremises, equipment and means of communication at the freewarehouse for implementation of customs control and customsclearance;
**Article 79.**Levying of Customs Duties,Taxes And Application of Sanctions of Non-tariffRegulation
 When importing foreign goods to theterritory of free customs zones or when foreign and domesticgoods are placed at free warehouses, customs duties and taxesshall not be levied and measures of non-tariff regulation shallnot apply.
When importing foreign goods from theterritory of free customs zones and free warehouses to theremaining part of the customs territory of the Republic ofKazakhstan, customs duties and taxes shall be levied andnon-tariff regulatory measures shall apply depending uponconditions of declared customs regime.
When importing domestic goods to freecustoms zones from other parts of the customs territory of theRepublic of Kazakhstan and exporting them from the territory offree customs zones to other parts of the customs territory of theRepublic of Kazakhstan, customs duties and taxes shall not belevied and measures of non-tariff regulation shall not beapplied.
When exporting goods from free customs zonesand free warehouses outside the Republic of Kazakhstan, customsduties and taxes shall not be levied and measures of non-tariffregulation shall not be applied to goods:
of foreign origin;
produced in the territory of free customszones and at free warehouses;
processed within the territory of freecustoms zones and at free warehouses.
The origin of goods from the territory offree customs zones and free warehouses shall be confirmed by thecertificate of origin.
Where certificate is not available, goodsshall be regarded as:
for the purposes of levying export customsduties and application of measures of non-tariff regulation asdomestic goods when exported outside the Republic of Kazakhstan;.
for the purposes of levying import customsduties and application of measures of non-tariff regulation asforeign goods when imported to other parts of the customsterritory of the Republic of Kazakhstan.
**Article 80.**Exemption of Goods Destinedfor Export Pursuant to Export Customs Regime from Customs Dutiesor Refund of Paid Amounts
When importing goods destined for exportoutside of the Republic of Kazakhstan pursuant to the exportcustoms regime into free customs zones or their placement atfree warehouses,such goods shall be exempt from customs duties or all paidamounts shall be refunded, if such an exemption or refund isprovided in actual export of goods.
The actual export of such goods must beeffectuated no later than six months from the date the paidcustoms duties are refunded or the exemption therefrom isgranted.
Goods shall be actually exported from thecustoms territory of the Republic of Kazakhstan or filed for adifferent customs regime no later than the established deadline.
**Article 81.**Responsibility For Paymentof Customs Duties And Taxes
Responsibility for payment of customs dutiesand taxes shall rest with the person, which imported goods to theterritory of the free customs zone or placed them to the freewarehouse.
**Article 82.**Regulatory Specifics ofOperations of Free Warehouses
The Government of the Republic of Kazakhstanshall determine regulatory specifics of the operations of freewarehouses that are not envisaged in Chapter 12 of this Law.
Chapter 13.Processing of Goods Outside of the Customs Territory
**Article 83.**Purpose of the Regime ofProcessing of Goods Outside of the Customs Territory
The customs regime of processing of goodsoutside of the customs territory is intended to export and usedomestic  goods outside of the customs territory of theRepublic of Kazakhstan for the purposes of their processing andsubsequent release of the products of processing for freecirculation within the customs territory of the Republic ofKazakhstan with complete or partial exemption from customs dutiesand taxes and without applying sanctions of non-tariffregulation..
**Article 84.**Operations Associated WithProcessing of Goods Outside of the Customs Territory
In processing of goods outside of thecustoms territory, operations, stipulated in the first part ofArticle 55 hereof, may be performed.
The Government of the Republic of Kazakhstanmay set forth restrictions in respect of certain operationsrelated to processing of goods outside of the customs territoryof the Republic of Kazakhstan.
**Article 85.**  Requirement forApplication of Customs Regime of Processing of Goods Outside ofthe Customs Territory
The customs regime of processing of goodsoutside of the customs territory may not be used in the followingcases:
for goods that were previously released infree circulation exempt from customs duties or taxes incompliance with restrictions, requirements and conditions -before the expiration of the duration of such restrictions;
if export of goods provides the basis toclaim:
1) the return of import customs duties ortaxes,
2) receipt of payments upon exportation;
if goods are exported for processing underacquisition contract;
if it is impossible to determine whether theprocessed goods are produced from the exported goods, except incases of repair of goods, where replacement of the exported goodsis allowed
if such processing of goods causes a seriousinjury to the processing industries of the Republic ofKazakhstan. This provision shall apply to cases determined by theGovernment of the Republic of Kazakhstan;
if the person who effectuates (placeshis/her goods under the customs regime of processing outside thecustoms territory of the Republic of Kazakhstan) such processingof goods:
1) has not completed such processing ofearlier imported and/or exported goods in breach of the statutoryprocedure for such regime;
2) has earlier committed violations (two ormore times) of this statutory procedure;
3) has violated the relative customs rulespointing to a commercial fraud (contraband), which is provedpursuant to the procedure envisaged in the Legislation of theRepublic of Kazakhstan.
For processing of goods outside the customsterritory, the following is required:
the submission by a domestic entityobligations on processing conditions issued according to theprocedure established by the central customs body of the Republicof Kazakhstan. ;
the declarant may pay export customs dutiesor ensure payment in the way of guarantees issued by authorizedbanks or in the way of depositing the due amount with the customsbody of the Republic of Kazakhstan;
compliance with other requirements set forthin this Law.
**Article 86.**Deleted
**Article 87.**Period of Processing ofGoods Outside of the Customs Territory
The central customs body of the Republic ofKazakhstan shall establish the term of processing of goodsoutside of the customs territory of the Republic of Kazakhstan.
This term may not exceed two years from thedate the goods in question are carried through the customsterritory of the Republic of Kazakhstan.
This term of processing of goods outside ofthe customs territory of the Republic of Kazakhstan may beextended by the declarant with appropriate notification sent tothe customs body which is to contain a justification for such anextension.
Any extension of the term of processing forover two years shall be effected pursuant to the procedureestablished by the central customs body as agreed with the stateauthorized body.
The state authorized body shall determinethe term of processing of certain goods that are included on thelist complied by the Government of the Republic of Kazakhstan.
**Article 88.**Output of processedproducts For Customs Purposes
The output of processed products shall bedefined by the declarant.
The state authorized body shall determinethe required quantity of the output of processed goods resultingfrom operations associated with processing of the goods inquestion in respect of certain goods as listed by the Governmentof the Republic of Kazakhstan.
**Article 89.**Reimbursement of ExportCustoms Duties
The refund of paid export customs duties ordeposited receivable with the customs body of the Republic ofKazakhstan shall be effected or the guarantees of authorizedbanks terminates , when products of processing are released forfree circulation within the customs territory of the Republic ofKazakhstan, under the condition of compliance with the provisionsof this Law. No interests shall accrue on the refunded amounts.
If processed products are not returned tothe customs territory of the Republic of Kazakhstan, the customsduties shall be paid, if such have not been paid upon exportationof such goods for processing according to the procedureestablished by the central customs body of the Republic ofKazakhstan. In addition, interests accrued on the said amount atthe official  refinancing rate of the National Bank on thedate of payment of the export customs duties shall be collected.The aforementioned interests shall be accrued for the period thegoods are under the customs processing regime, including the dateof payment of export customs duties.
**Article 90.**Exemption of Products ofProcessing From Import Customs Duties
Full or partial exemption of products ofprocessing from import customs duties shall be granted in theevent such products are declared for free circulation by theperson, which obtained permission for processing of goods outsideof the customs territory, or by its customs agent.
Full exemption from import customs dutiesshall be granted, if the customs body of the Republic ofKazakhstan ascertains that purpose of processing is to repairexported goods free of charge by virtue of provisions oflegislation or agreement, unless the deficiency was accounted forin the initial release for free circulation.
Partial exemption from import customs dutiesshall be granted in case of chargeable repair of exported goodsand when the other processing operations are being carried out.The amount of the customs duty shall be determined based on therates applicable to products of processing, multiplied by thecost of repair or processing.
With respect to the imported products ofprocessing, full exemption from taxes shall be granted in thecase stipulated in the first part of this Article.
**Article 91.**Substitution of Products ofProcessing With Foreign Goods
Substitution of products of processing withforeign goods shall not be allowed except for the cases whenprocessing aims at repairing goods . The procedure for replacingprocessed products in the course of goods’ repair shall bedetermined by the central customs body of the Republic ofKazakhstan.
**Article 92.**Failure to Return GoodsExported For Processing or of Products of Processing Because ofTheir Destruction, Loss, Shortfall, or Unlawful Acts of Bodies orOfficials of a Foreign State
 Failure to return exported goods forre-processing within established deadlines shall be possible onlyin the case if consular institutions of the Republic ofKazakhstan abroad confirm the fact of destruction orirretrievable loss of the goods or products of processing due toan accident or act of force-majeure, or shortage from naturaldeterioration or diminution as a result of normal conditions oftransportation and storage, or conversion as a result of acts ofbodies or officials of a foreign state which, in accordance withthe Republic of Kazakhstan are recognized unlawful, and also inthe case if the customs regime of goods’ processing outsidethe customs territory is changed into the export regime.
**Article 93.**Customs Regime AlterationsSpecifics for processing of Goods Outside of the CustomsTerritory
When changing the customs regime ofprocessing of goods outside of the customs territory for theexport regime, the customs duties and taxes, as well as measuresof non-tariff regulation shall apply to products of processing orto goods, if such goods are not reprocessed. The terms andprocedure of customs clearance of such changes shall bedetermined by the central customs body of the Republic ofKazakhstan.
 
Chapter 14.Exportation of Goods.
**Article 94.**Purpose of the Regime ofExportation of Goods
The customs regime of exportation of goodsis intended to allow for the possibility of exporting goodsoutside of the customs territory of the Republic of Kazakhstan sothat they can be permanently located or consumed outside of thisterritory.
**Article 95.**Requirements forExportation of Goods
Exportation of goods shall be carried outunder the condition of payment of export customs duties and othercustoms payments, compliance with measures of non-tariffregulation and compliance with the requirements in the area ofcurrency control and other requirements stipulated herein and inthe other legal acts of the Republic of Kazakhstan.
**Article 96.**Release ForExportation
Goods released for exportation shall beactually withdrawn outside the borders of the customs territoryof the Republic of Kazakhstan. In which case they shall be in thesame state as they were as of the date of acceptance of thecustoms declaration, except for changes due to natural wear ordiminution in normal conditions of transportation and storage.
The declarant shall be responsible for theactual exportation of goods released for exportation outside thecustoms territory of the Republic of Kazakhstan. In the event ofre-assignment of the right in the goods in questions within thecustoms territory of the Republic of Kazakhstan, theresponsibility for actual exportation of such goods outside ofthe customs territory of the Republic of Kazakhstan shall restwith the carrier - a domestic person. In case of involvement ofcarriers - foreign persons, exportation of goods will be allowedonly if the payment of taxes subject to payment upon exportationof goods outside of the customs territory of the Republic ofKazakhstan is ensured or customs excort of such goods.
Chapter 15.Re-Exportation of Goods
**Article 97.**Purpose of the Regime ofRe- Exportation of Goods
The customs regime of re-exportation ofgoods is intended to allow foreign goods to be re-exported fromthe customs territory of the Republic of Kazakhstan withoutlevying of or with refund of import customs duties, taxes andwithout application of sanctions of non-tariff regulation in accordance with the provisions of this Law  andlegislation of the Republic of Kazakhstan.
**Article 98.**Terms of Re-Exportation ofGoods
In importation to the customs territory ofthe Republic of Kazakhstan, import customs duties and taxes shallnot be levied, and measures of non-tariff regulation shall notapply, provided that the goods are declared to the customs bodyof the Republic of Kazakhstan as destined directly and solely forre-export.
Actual re-exportation of such goods must becarried out not later than two months following the date ofacceptance of the customs declaration.
Customs duties and taxes and penalties inthe amount of 1.5 times the official refinancing rate of theNational Bank of the Republic of Kazakhstan established on theday of payment shall be paid for the period the goods are underre-exportation regime including the day of payment in the eventwhen actual re-exportation of goods has not been carried outwithin the established deadlines or when the goods are releasedfor free circulation in the customs territory of the Republic ofKazakhstan. The aforementioned penalty shall accrue for theperiod the goods are under the re-exportation regime, includingthe day of payment.
Import customs duties and taxes paidaccording to part one of this Article, except for those paid whenthe goods are released for free circulation in the customsterritory shall be reimbursed after confirmation of the actualexportation of the goods outside the territory of the Republic ofKazakhstan in the following cases:
- when exported, re-exported goods are inthe same state as they were at the time of importation, exceptfor changes due to natural wear or diminution in normalconditions of transportation and storage;
- re-exportation of goods occurs within twoyears following the date of importation;
- re-exported goods have not been used togain profits.
In exportation of re-exported goods, exportcustoms duties shall not be levied and sanctions of non-tariffregulation, effective as of the time of exportation, shall notapply .
**Article 99.**Authorization For Re-Exportof Goods
Re-export of goods shall be allowed in thecases which are determined by the legislation of the Republic ofKazakhstan or international treaties of the Republic ofKazakhstan and be carried out according to the procedureestablished by the central customs body of the Republic ofKazakhstan
Re-exportation of excisable goods shall becarried out if payment of import customs duties and taxes isensured by guarantees of authorized banks or by deposited paymentreceivable to the customs body of the Republic of Kazakhstan orcustoms escort.
The ensured payment of import customs dutiesand taxes shall be reimbursed after the actual exportation ofgoods outside the territory of the Republic of Kazakhstan isconfirmed.
Chapter 16.Destruction of Goods;
**Article 100.**Purpose of the Regime ofDestruction of Goods
The customs regime of destruction of goodsmeans that the goods shall be destroyed under customssupervision, including putting the goods into a condition notsuitable for any use, without levying of customs duties, taxesand without applying of measures of non-tariff regulation.
The following goods shall not be destroyed:
goods which can be used as articles ormaterials, except certain goods pursuant to the decision of theGovernment of the Republic of Kazakhstan;
goods in the artistic, historical andarchaeological domain of the Republic of Kazakhstan and foreignstates;
types of extinct animals and plants, theirparts and derivatives, except cases when such destruction isrequired in order to prevent epidemics and epizootic;
goods and transport vehicles accepted by thecustoms bodies as pledge, - until the termination of such pledgerelations;
goods and transport vehicles withdrawn incases of crimes or violations of customs rules;
arrested goods and transport vehicles;
goods and transport vehicles which are to beconfiscated according to a decision the court.
Goods may be destroyed if resolution on thepossibility of such destruction issued by the authorized body.
**Article 101.**Costs for Destruction ofGoods
Destruction of goods must not entail anycosts for the customs bodies of the Republic of Kazakhstan.
**Article 102.**Waste Which Appear As aResult of Destruction of Goods
Waste which appear as a result ofdestruction of goods, where possible to use it further, must beeither declared by the person, which declared the regime ofdestruction, for the relevant customs regime as foreign goods,which are under customs control, or used within the territory ofthe Republic of Kazakhstan as domestic goods in the casesstipulated in legal acts on customs matters. 
Chapter 17.Rejection of Goods In Favor of the State
**Article 103.**Purpose of the Regime ofGoods Rejection In Favor of the State
Rejection of goods in favor of the State isthe customs regime under which a person rejects the goods infavor of the State without levying of customs duties, taxes andwithout application of sanctions of non-tariff regulation. .
**Article 104.**Permission For Rejection ofGoods
Rejection of goods in favor of the State inaccordance with the provisions hereof shall be  carriedout  in accordance with the procedure, determined by thecentral customs body.
The list of goods that are not allowed to beplaced under the customs regime of rejection in favor of thestate shall be determined by the Government of the Republic ofKazakhstan. A person who chooses to use the customs regime ofrejection in favor of the state shall not be entitled to changethis regime for any other regime after he/she/it completes thecustoms clearance of goods.
**Article 105.**Costs With Respect toRejection of Goods
Rejection of goods in favor of the State inaccordance with the provisions of this Chapter must not entailany costs for the customs bodies of the Republic or Kazakhstan.
Section IV.SPECIAL AND ADDITIONAL PROVISIONS
Chapter 18.Transfer of Transport Vehicles And Certain Kinds of Goods Throughthe Customs Border of the Republic of Kazakhstan
**Article 106.**Transfer of TransportVehicles
Transfer of transport vehicles through thecustoms border of the Republic of Kazakhstan shall be carried outin accordance with the customs regimes applicable to transportvehicles.
Transport vehicles which cross the customsborder of Republic of Kazakhstan and transport vehicles which aretransferred through the customs border of the Republic ofKazakhstan as goods, shall stop in the places identified by theCustoms Bodies of the Republic of Kazakhstan. If this requirementis not complied with, the Customs Bodies of the Republic ofKazakhstan shall have the right to exercise coercive stoppage oftransport vehicles.
Duration of parking of transport vehicles,mentioned in the second part of this Article, shall be determinedby the customs body of the Republic of Kazakhstan in cooperationwith the carrier within the limits of time, required forimplementation of the customs control and customs clearance.
Departure of transport vehicles, mentionedin the second part of this Article, from the places of parkingshall be carried out with the permission of the customs body ofthe Republic of Kazakhstan.
Carrier shall agree upon the time and placeof crossing the customs border of the Republic of Kazakhstan bytransport vehicles with the relevant customs body of the Republicof Kazakhstan.
**Article 107.**Transfer of Currency of theRepublic of Kazakhstan, Securities in the Currency of theRepublic of Kazakhstan, Foreign Currency and Other CurrencyAssets
Transfer through the customs border of theRepublic of Kazakhstan of currency of the Republic of Kazakhstan,securities in the currency of the Republic of Kazakhstan, foreigncurrency and other currency assets, shall be carried out inaccordance with the currency legislation of the Republic ofKazakhstan.
**Article 108.**Transfer of Goods byPhysical Persons
Goods  within limits established by theGovernment of the Republic of Kazakhstan may be transferred byphysical persons through the customs borders of the Republic of Kazakhstan ina preferential privileged procedure.
The preferential procedure determined by theGovernment of the Republic of Kazakhstan may include full orpartial exemption from customs duties;  establishment ofuniform rates of customs duties and non-application of measuresof non-tariff regulation.
Physical persons who are not registered asindividual entrepreneurs according to the legislation of theRepublic of Kazakhstan may not import to the customs territory ofthe Republic of Kazakhstan or export from such customs territorygoods exceeding the limits established in part one of the presentArticle under the regime of re-importation, customs warehouse,duty free shop, processing in the customs territory, processingunder the customs control, free customs zone, free warehouse,processing outside the customs territory, re-exportation,destruction.
Section V.CUSTOMS PAYMENTS
Chapter 19.Fundamental Provisions
**Article 109.**Customs Payments AndTaxes
When transferring goods through the customsborders of the Republic of Kazakhstan and in any other caseswhich are established by this Law, the following customs paymentsshall be made:
1) customs duty;
2)  excluded
 excluded
excluded
excluded
6) levy for licensing by the customs body ofthe Republic of Kazakhstan;
7) levy for issuing of qualificationcertificate of the specialist of customs processing;
8) customs levy for customs processing;
9) customs levy for storage of goods;
10) customs levy for customs’accompanying of goods;
11) excluded
12) a fee for making a preliminary decision;
excluded
The application of VAT and excises to goodsimported to the customs territory of the Republic of Kazakhstanshall be performed by the customs bodies in accordance with theprocedure and condition set forth by  legal act of theRepublic of Kazakhstan.
The customs bodies of the Republic ofKazakhstan shall levy antidumping, safeguard and countervailingduties according to the procedure and terms determined by thespecial legislation of the Republic of Kazakhstan.
**Article 110.**Customs Duties
Goods transferred through the customs borderof the Republic of Kazakhstan shall be subject to customs dutiesin accordance with the Customs Tariff of the Republic ofKazakhstan.
Customs Tariff of the Republic of Kazakhstanis a code of rates of customs duties applicable to the goodsimported to the customs territory of the Republic of Kazakhstanand exported from this territory, which rates are systematizedand grouped in accordance with the Goods Nomenclature of theRepublic of Kazakhstan for foreign economic activities. The GoodsNomenclature of the Republic of Kazakhstan for foreign economicactivities is based on the Harmonized System of Codification andDescription of Goods, which is maintained by the World CustomsOrganization for the use by the member states of thisinternational organization.
Rates of customs duties shall be uniform andnot subject to change with respect to persons who transfer goodsthrough the customs border of the Republic of Kazakhstan, typesof transactions and other considerations, except for the casesstipulated in Articles 149 and 150 of this Law.
With respect to the goods which originatefrom the countries trading and political relations wherewith donot envisage the Most Favored Nation regime, or whose country oforigin is not identified, the rates of import customs dutiesdetermined under present Law shall be doubled, except for thecases where Republic of Kazakhstan grants tariff relief(preferences) under relevant provisions of present Law.
Rates of the customs duties on imported andexported goods shall be determined by the Government of theRepublic of Kazakhstan and become effective 30 days after theirofficial publication.
**Article 111.**Deleted.
 
**Article 112.**Types of Rates of CustomsPayments
The rates of customs payments shall fallinto the following types:
ad valorem payments calculated as percentageof the customs value of goods;
specific payments calculated in the fixedamount per unit of goods,
combined payments which combine bothabove-mentioned types of customs payments.
Article 113.Deleted
Article 114. Deleted
Article 115. Deleted
Article 116. Deleted
Article 117. Deleted  
**Article 118.**Customs Levies For CustomsProcessing
Customs levies shall be imposed inaccordance with the procedure and in amounts to be determined bythe Government of the Republic of Kazakhstan for customsprocessing of goods, including transport vehicles which aretransferred through the customs boundary of the Republic ofKazakhstan as goods, and goods which are transferred inaccordance with Article 108 of this Law in unaccompanied baggage,international mail, and cargo.
The Government of the Republic of Kazakhstanshall establish the amount of customs levies to be collected forcustoms clearance of goods and transport vehicles that areconveyed as goods outside the areas designated therefor andoutside of the regular office hours of the customs bodies of theRepublic of Kazakhstan.
**Article 119.**Fees For Storage ofGoods
Customs fees shall be charged in the amountsdetermined by the Government of the Republic of’ Kazakhstanfor storage of goods in customs warehouses and temporary stores,whose owners are the customs bodies of the Republic ofKazakhstan.
Fees shall be levied for storage of goods incustoms warehouses and temporary storage warehouses which areowned by domestic persons in the amounts agreed with theauthorized state body on customs matters.
**Article 120.**Customs Fees For CustomsEscort of Goods
Customs fees shall be charged in the amountsdetermined by the Government of the Republic of Kazakhstan forcustoms escort of goods.
Chapter 20.Calculation And Payment of Customs Payments
**Article 121.**The Basis For theCalculation of the Customs Payments
The basis for calculation of customspayments, except for the customs payments for which specificrates are used in accordance with
Article 112 of this Law, shall be thecustoms value of goods and transport vehicles which aretransferred as goods.
 
**Article 122.**The System For Determiningthe Customs Value
The customs value of goods which areexported beyond the boundaries of the customs territory of theRepublic of Kazakhstan shall be determined on the basis of theprice of goods indicated in the invoice, and the following actualexpenditures if they are not included in the invoice:
1) expenditures relating to the delivery ofgoods to the airport, port or any other place of exportation ofgoods from the customs territory of the Republic of Kazakhstan;cost of transportation;
expenditures associated with loading,unloading, re-loading, and handling of goods; amount ofinsurance,
2) expenditures borne by the seller;
commission and brokerage fees;
cost of containers or other durable tare,if, according to the Commodity Nomenclature, they are classifiedas a single whole with goods being valued;
cost of packing, including cost of packagingmaterials and labor associated with packing.
The customs value of the goods which areimported into the customs territory of the Republic of Kazakhstanshall be based on the general principles of customs valuationunder the general principles of the General Agreement onTariffs-and Trade (GATT).
The procedure for application of the systemfor customs valuation of goods which are imported to the customsterritory of the Republic of Kazakhstan shall be established bythe
Central Customs Body
of the Republic of Kazakhstan on the basisof provisions of this Law.
**Article 123.**Declaration of the CustomsValue of Goods
The customs value shall be declared (stated)by a declarant to the customs body of the Republic of Kazakhstanwhen transferring goods through the customs boundary of theRepublic of Kazakhstan.
The procedure and conditions for declaringthe customs value of goods which are transferred through thecustoms boundary as well as the pro-forma of the declarationshall be established by the central customs body of the Republicof Kazakhstan in accordance with this Law and legislation of theRepublic of Kazakhstan.
The customs value of goods imported to thecustoms territory of the Republic of Kazakhstan shall bedetermined by the declarant in accordance with the methods ofdetermining the customs value, which are established in this Law.
The supervision of the accuracy ofdetermining the customs value shall be carried out by the customsbody of the Republic of Kazakhstan which carries out theprocessing of goods including with the use of independent expertsopinion on the consistence of the price of goods with theirquality and quantity.
**Article 124.**Treatment of InformationConcerning Customs Value of Goods As Confidential
Information furnished by declarant indeclaring the customs value of goods which qualifies asconstituting commercial secret or which is confidential shall beused by the customs body solely for customs purposes; it may notbe transferred to third parties, including the other governmentauthorities, without special permission of the declarant, exceptfor the cases stipulated in this Law and legislation of theRepublic of Kazakhstan.
**Article 125.**The Rights And Obligationsof a Declarant in Respect of Customs Value
A declarant shall have the following rights:
to prove the reliability of informationsubmitted to establish the customs value, where the customs bodyhas doubts about its reliability;
when a necessity arises to verify a customsvalue declared    to receive the declared goods oncondition of providing a payment of customs duties and taxes inthe form of guarantee of an authorized bank or deposition of dueamounts on the account of the customs body of the Republic ofKazakhstan as determined pursuant to the customs valuation of thegoods in question effected by the customs body of the Republic ofKazakhstan. When it is necessary to verify the declared customsvalue of goods that are not subject to customs payments andtaxes, to receive the declared goods, provided that a commitmentis made to submit necessary documents within the time limitestablished by the customs body;
in the case of a disagreement with thedecision of the customs body of the Republic of Kazakhstan inrelation to determining the customs value of goods, to challengethat decision in accordance with the procedure established byArticles 388 - 395 of this Law.
A declarant shall be obliged as follows:
to declare the customs value and to presentinformation relating to its determination, based on reliable,quantifiable and documentary confirmed information;
where it is necessary to confirm thedeclared customs value in accordance with the requirements of thecustoms body of the Republic of Kazakhstan, to present to thelatter the information which is required for such confirmation;
to make any additional expenditures whicharise in relation to verification of the customs value declaredby the declarant or presenting to the customs body of theRepublic of Kazakhstan any additional information. In thatrespect, the extension of the period of customs processing ofgoods caused by conducting a customs valuation may not be used bya declarant to obtain actual deferment of payment of customsduties and taxes.
**Article 126.**The Rights And Obligationsof the Customs Body in Determining the Customs Value
The custom body of the Republic ofKazakhstan which carries out customs processing of goods shallhave the following rights:
To make decisions concerning the correctnessof the customs value of goods as stated by the declarant;
Where information to confirm the accuracy ofdetermining the customs value stated by a declarant does notexist, or where there are reasons to believe that informationpresented by a declarant is not reliable or sufficient, to assessindependently the customs value of declared goods by consecutiveapplication of the methods for determining the customs value thatare established in this Edict on the basis of the informationwhich is available to it (including price information relating toidentical or similar goods) with adjustments made in accordancewith this Law.
The customs body of the Republic ofKazakhstan pursuant to the written request of a declarant shallbe obliged to present a written explanation of the reasons forwhich the customs value stated by the declarant may not beaccepted by the customs body as the basis for assessment ofcustoms duties and taxes, and the methodology of calculating ofthe customs value of imported goods.
**Article 127.**The Methods For Determiningthe Customs Value
Customs value of goods imported to thecustoms territory of the Republic of Kazakhstan shall bedetermined by applying the following methods:
the transaction value of imported goods;
the transaction value of identical goods;
the transaction value of similar goods;
the deductive method;
the computed method;
the provisional method.
The method of determining the customs valueof goods by using the transaction value of imported goods shallbe the principal method.
In the case where the principal methodcannot be used, each of the listed methods shall be appliedconsecutively. In that respect, each subsequent method shallapply where the customs value may not be determined by way ofusing the preceding method. Upon written request of a declarant,the order of application of the deductive method and computedmethod shall be reversed.
**Article 128.**The Method of Determiningthe Customs Value on the Basis of the Transaction Value ofImported Goods
The customs value of goods imported to thecustoms territory of the Republic of Kazakhstan shall be theprice actually paid or payable when sold for export to theRepublic of Kazakhstan.
When determining the transaction value ofgoods, only the following expenditures shall be added to theprice actually paid or payable for the goods, if they have notalready been included:
1) expenditures associated with delivery ofgoods to the airport, port or other place of import of goods tothe customs territory of the Republic of Kazakhstan:
cost of transport of the goods;
costs associated with loading, unloading,reloading and temporary storage of the goods;
cost of insurance;
The costs indicated in this paragraph may beexcluded from the transaction value, provided that such costs areincurred after the importation of goods into the customsterritory of the Republic of Kazakhstan and the amount subject toexclusion is documented.
2) expenditures incurred by the buyer:
commission and brokerage fees, except buyingcommissions;
cost of containers or any other durabletare, provided that they are classified with the goods undervaluation under the Commodity Nomenclature for Foreign EconomicActivity;
cost of packing including the costs ofpacking materials and labor associated with packing;
3) the appropriate part of the value of thefollowing goods and services which were directly or indirectlysupplied to the seller by the buyer free of charge or at areduced cost, for the use in relation to manufacture or exportsale of the goods under valuation:
raw materials, materials, components,semi-products and any other components which are a constituentpart of the goods under valuation;
tools, dies, moulds and other similar itemsused in the production of the goods under valuation;
materials consumed in the manufacture of thegoods under valuation (lubricants, fuel and any other);
engineering, development, artwork, designwork, and plans and sketches made outside the territory of theRepublic of Kazakhstan and which are directly required for themanufacture of the goods under valuation;
4) licensing fees or other payments for theuse of items of intellectual property which the buyer must paydirectly or indirectly as a condition for sale of the goods undervaluation;
5) the size of the share in direct orindirect income of the seller from any subsequent resales,transfer or use of the goods under valuation.
When importing different types of goods as asingle delivery, expenditures to be incorporated into the customsvalue of each type of imported good and calculated for the wholedelivery of goods shall be proportional to the value which istaken as the basis for calculating corresponding expenditures.
The price of a transaction actually paid orpayable may not include costs which are not listed in thisArticle.
Method associated with transaction value ofimported goods shall not be used for determining the customsvalue of goods where:
1) there are restrictions in respect of thebuyer’s right in disposition or use of the goods undervalue, except the following:
restrictions established by legislative actsof the Republic of Kazakhstan;
restriction of the geographic region inwhich the goods may be re-sold;
restrictions which do not substantiallyaffect the value of the goods;
2) the sale  or the price is subject toobservance of conditions for which a value is not possible tocalculate;
3) information used by the declarant indeclaration of the customs value is not documentarily confirmedor is not quantitatively determinable and reliable;
4) participants of the transaction arerelated entities 
and the transaction value is not acceptableas a basis for customs value according to the requirements of thepresent Article. In that respect, related entities shall beunderstood to be entities which meet one of the followingcriteria:
one of the participants of the transactionor official or director to one of the participants is at the sametime an official or director to another transaction participant;
participants of the transaction areco-owners of an enterprise;
participants of the transaction areconnected by labor relations;
any person directly or indirectly owns orcontrol 5 or more per cent of: Voting outstanding shares, orShares in the chartered capital of both of the transactionparticipants;
both participants of the transaction areunder direct or indirect control by a third entity;
participants of the transaction togetherdirectly or indirectly control a third entity;
one of the participants of the transactionis under direct or indirect control of the other participant ofthe transaction;
participants of the transaction or theirofficial persons are close relatives.
The fact that the transaction participantsare related shall not be a sufficient ground to consider atransaction value as unacceptable. In this case the circumstancesaccompanying the transaction shall be analyzed, and thetransaction value shall be recognized as acceptable forvaluation, provided the relationship does not affect the price.
If the Customs body has grounds to considerthat the relationship of the participants does affect the priceof the goods, then the declarant shall be provided withnotification (in writing, if so requested by the importer).
In this case the declarant shall be given anopportunity to submit additional evidence of the fact that therelationship of the transaction participants does not affect theprice of good.
On the initiative of the declarant thetransaction value can be used as a basis, provided the declarantdemonstrates that the transaction value closely approximates oneof the following values occurring approximately at the same time:
a) transaction value in sales of identicalor similar goods between unrelated parties for export toKazakhstan;
b) customs value of identical or similargoods determined by the deductive method;
c) customs value of identical or similargoods determined by the computed method;
When the declarant demonstrates the pricefor comparison, an appropriate adjustment shall be made withconsideration of differences in
commercial level (wholesale or retail),
quantity
elements (expenditures) listed in part 2 ofthis Article,
as well as other expenses of a sellerincurred in a transaction between unrelated parties, if suchexpenses are not borne by the seller.
Value of identical or similar goods used forcomparison shall not be used instead of a transaction value inthe aforementioned case.
**Article 129.**The Method of Determiningthe Customs Value on the Basis of Transaction Value InvolvingIdentical Goods
When using the valuation method which isbased on the price of a transaction involving identical goods asa basis for determining a customs value of goods, the price ofthe transaction involving identical goods shall be adopted,subject to compliance with the provisions indicated in thisArticle.
In that respect, identical goods shall beunderstood to be goods which are identical to the goods undervaluation in every respect including the following features:
physical features;
quality and reputation in the market;
the country of origin;.
 
When using the customs valuation method onthe basis of this Article:
1) goods shall not be considered to beidentical with those being valued if they were not produced inthe same country as goods being valued;
2) goods produced not by the producer of thegoods being valued, but by some other person, shall be taken intoaccount only where there are no identical goods produced by thesame producer of goods being valued;
3) goods shall not be considered asidentical if their development, engineering, artwork, design,sketches and drawings -
a) were provided by the buyer free of chargeor at a reduced cost to be used in connection with production andsale for export to the Republic of Kazakhstan
b) the cost of which is not included to thecustoms value of goods being valued on the basis of section 5,paragraph 3, part 2 of Article 128, as they were implemented inthe Republic of Kazakhstan
Insignificant differences in appearanceshall not be a basis to refuse to recognize the goods asidentical, provided in general such goods meet the requirementsof this Article.
The value of a transaction involvingidentical goods shall be adopted as the basis for determining thecustoms value, provided those goods are:
1) sold for export to the territory of theRepublic of Kazakhstan;
2) exported not earlier than ninety daysprior or not later than 90 days after exportation of the goodsunder valuation;
3) imported approximately in the samequantity and at the same commercial level (wholesale, retail).
Where no such sale is found, sales ofidentical goods imported in other quantity or at other commerciallevels shall be used, and their value shall be adjustedaccordingly in consideration of such differences.
If the value of expenses specified in clause1, part 2 Article 128 of the present Law for
and identical goods significantly differsfrom the value of such expenses for goods being valued due to thedifference in distance and types of transport vehicles, Thecustoms value which is determined on the basis of the price of atransaction involving identical goods must be adjusted appropriately.
Adjustments specified in this Article mustbe carried out by the declarant on the basis of reliable anddocumentarily supported information.
If more than one transaction value ofidentical goods is determined when using this method, then thelowest of the values shall be applied to determine the customsvalue of the imported goods.
**Article 130.**Transaction Value ofSimilar Goods
When using the transaction value of similargoods as the basis for determining the customs value of goods,the transaction value of goods, both similar and being valued,shall be adopted subject to provisions indicated in this Article.
In that respect, similar goods shall beunderstood goods which, although not identical in every respect,have similar features and consist of similar components, whichallows them to fulfill the same functions as the goods beingvalued and to be commercially inter-changeable.
When determining the similarity of goods,the following features thereof shall be taken into account:
quality, availability of a certain trademark and reputation in the market.
The country of origin;
 
The provision of the fourth through seventhparts of Article 129 of this Law shall apply when using themethod of determining the customs value on the basis of thetransaction value of similar goods.
When using the present methods of customsvaluation:
1) goods shall not be deemed to be similar to those being valued, if they are not manufactured inthe same country as the goods being valued;
2) goods which are manufactured by amanufacturer other than the manufacturer of the goods beingvalued, shall be considered only in the case where there are notsimilar goods manufactured by the manufacturer of the goods beingvalued;
3) goods shall not be considered as similarif their development, engineering, artwork, design, sketches anddrawings
a) were provided by the buyer free of chargeor at a reduced cost to be used in connection with production andsale for export to the Republic of Kazakhstan
b) the cost of which is not included in thecustoms value of goods being valued on the basis of section 5,paragraph 3, part 2 of Article 128, as they were implemented inthe Republic of Kazakhstan
**Article 131.**The Deductive Method
Determining customs value of goods by themethod of valuation based on the deductive method, shall becarried out in case where the goods being valued, identical orsimilar goods are to be sold without any changes of their initialcondition.
When using the deductive method as a basisfor determining the customs value of goods, the unit price atwhich identical, similar goods and goods being valued aresold  in the condition as imported in the Republic ofKazakhstan in the largest consignments to a party which is notrelated to the seller.
Sales shall take place at the same time asthe importation of the goods being valued but if no such salesoccur at such time, then the earliest date after importation ofthe goods being valued but not later than 90 days.
The following shall be deducted from theunit price of goods:
1) commission fees usually paid or agreed tobe paid or additions usually made for profit and general expensesin connection with the sale of imported goods of the same classor kind in the Republic of Kazakhstan;
2) amounts of import duties, taxes, leviesand any other payments which are subject to payment in theRepublic of Kazakhstan in relation to import or sale of thegoods;
3) usual costs paid in the Republic ofKazakhstan for transportation, insurance, loading and unloadingoperations.
Goods of the same class or kind shall meangoods which fall within the group or class of goods produced by acertain industry, and include the notion of identical or similargoods but not limited to it.
If there are no sales of the goods undervaluation or identical or similar goods in the condition asimported, upon the request of the declarant the unit price ofgoods which underwent reprocessing may be used with
deduction of added value and in compliancewith the provisions of the second and the fourth parts of thisArticle.
**Article 132.**The Method of Determiningthe Customs Value on the Basis of Adding Costs
When using the method of valuation by addingcosts as the basis for determining the customs value of goods,one shall use the price or goods calculated by way of adding asfollows:
1) cost/value of materials and expendituresincurred by the manufacturer in relation to manufacture or thegoods under valuation,
2) amounts of profit and general expensesordinary included in the price when selling goods of the sameclass or type as goods being valued, produced in the exportingcountry when exported to the Republic of Kazakhstan.
3) cost of expenses listed in clause 1 ofpart 2, Article 128 of this Law.
 
**Article 133.**The Provisional method ofDetermining the Customs Value
 
The customs value on the basis of theprovisional method shall be determined by using the methodsdescribed in Articles 128-132 of this Law according to theprocedure determined by the central customs body of the Republicof Kazakhstan and in compliance with international principles ofcustoms evaluation of goods..
When using the provisional method, inorder to determine customs value, the price information availableat the Republic of Kazakhstan shall be used.
The following may not be used as the basisfor determining customs value of goods by the provisional method:
1) the price of the goods in the domesticmarket of the country of exportation;
2) the price of the goods which are suppliedfrom the country of its export to third countries;
3) the price of the goods in the domesticmarket of the Republic of Kazakhstan in relation to goods ofKazakhstani origin;
4) arbitrarily established or not reliablyunsupported values of goods.
5) value of identical and similar goods,determined by cost of production other than as computed methodwith the use of expenses not provided by Article 132 of thepresent Law;
6) minimum customs value.
When determining the customs value by theprovisional method the system providing the application of thehigher alternative values may not be used as a basis.
 
**Article 134.**Payers of Customs PaymentsAnd Taxes
A person who conveys goods shall be thecustoms duty payer.  Tax payers shall be persons determinedby the Tax Legislation of the Republic of Kazakhstan.
**Article 135.**The Deadlines For Paymentof Customs Payments and Taxes
Customs payments and taxes shall be paid onor prior to the day of acceptance of the customs declaration.
When goods are transferred through thecustoms boundary of the Republic of Kazakhstan in accordance withArticle 108 of this Law , customs payments and taxes shall bepaid simultaneously with the acceptance of the customsdeclaration by the customs body.
Where a customs declaration is not submittedwithin the established deadlines, there the periods of thepayment of customs payments and taxes shall be measured from thedate or expiry or the period for submission of the customsdeclaration.
**Article 136.**The Procedure For Paymentof Customs Payments And Taxes
Customs payments and taxes shall be paid to into the statebudget pursuant to the procedure determined by the stateauthorized body on customs matters in conjunction with theMinistry of Finance of the Republic of Kazakhstan.
Payment of customs duties and taxes may beeffected by the payer or by a third person as charged by thepayer.
**Article 137.**Deferral And InstallmentPayment of Customs Duties And Taxes
The customs bodies of the Republic ofKazakhstan shall allow deferred payment or payment byinstallments of customs duties on imported raw materials andmaterials destined for industrial processing in accordance withthe procedure determined by the state authorized body on customsmatters of the Republic of Kazakhstan.
Neither deferral, nor installment paymentsof customs duties shall exceed three months following the date ofacceptance of the customs declaration.
When a customs body grants deferral orallows installment payment of customs duties, interests shall belevied in accordance with the official refinancing rate set bythe National Bank of the Republic of Kazakhstan on the day ofpayment of customs duties.
Such payment shall be secured in accordancewith the procedure stipulated in Article 138 of this Law.
Deferral of payment of taxes shall begranted in accordance with the tax legislation of the Republic ofKazakhstan.
**Article 138.**Securing Payment of CustomsDuties And Taxes
Payment of customs duties and taxes may besecured by pledge of goods and transport vehicles, guarantee ofthe authorized bank or by depositing the due amounts on the bankaccount of the customs body of the Republic of Kazakhstan.
In collateral, the pledged goods andtransport vehicles shall remain with the pledger, unlessotherwise decided by the customs body of the Republic ofKazakhstan.
The pledger shall not have the right todispose of pledged items without the consent of the customs bodythe Republic of Kazakhstan.
Registration of collateral and collecting ofa default using pledged items shall be carried out in accordancewith the collateral legislation of the Republic of Kazakhstan.
 The procedure to use guarantees of theauthorized bank shall be established by the central customs bodyof the Republic of Kazakhstan.
In case of non-compliance with the terms ofsuch guarantee, the customs body shall have the right not toaccept guarantees issued by such banks  as a security ofpayment of customs  duties and taxes.
Amounts of customs duties and taxes, whichwould have been payable if the goods had been released for freecirculation or exported in accordance with the customs regime ofexportation, shall be deposited.
No interests shall accrue on depositedamounts for the period of custody.
The procedures for depositing due amountsand their refund shall be determined by the  stateauthorized body on customs matters in agreement with the Ministryof Finance of the Republic of Kazakhstan.
**Article 139.**Currency in Which CustomsDuties And Taxes Are Paid
Customs duties and taxes shall be paid bothin the currency of the Republic of Kazakhstan and in foreigncurrencies, whose exchange rates are quoted by the National Bankof the Republic of Kazakhstan. Except for the cases where suchpayment may be made only in a foreign currency.
Translation of a foreign currency into thecurrency of the Republic of Kazakhstan shall be carried out inaccordance with the exchange rate of the National Bank of theRepublic of Kazakhstan which is effective as of the date ofacceptance of the customs declaration.
**Article 140.**Collection of CustomsPayments And Measures of Responsibility
Outstanding customs payments accumulated dueto lapse of the time limits shall be collected by the customsbody of the Republic of Kazakhstan from the accounts of thepayers.
The late payment charge shall be levied at arate of 1.5 times official refinancing rate of the National Bankestablished on the day of payment of arrears. Customs duties,penalties and fines additionally accrued shall be paid by thepayer or may be contested within five banking days from the datethe payer is notified pursuant to the procedure set forth inArticles 388-395 of this Law. If such a decision is not contestedby the payer pursuant to the statutory procedure, suchadditionally accrued customs duties, fines and penalties shall berecovered by the customs body from the accounts of the payer.Such arrears on customs payments, accrued late payment charge andpenalties shall be paid according to the priorities establishedby the tax legislation of the Republic of Kazakhstan forrecovering tax debts.
If a payer has no monetary resources, thecollection shall be imposed in accordance with the legislation ofthe Republic of Kazakhstan against the property of the taxpayerupon his consent.
The consent in respect to this part meansthe buyer’s non- appeal against the decision of the customsbody on imposing collection upon his property within 5 bankingdays from the date of notification on such decision according tothe procedure established by Articles 388-395 of this Law.
In the case of evasion from payment ofcustoms payments, a decision that is mandatory for all banks andorganizations performing certain operations (transactions) tosuspend expenditure transactions from the accounts of the payeruntil the moment of actual payment is made shall be made.
The responsibility in accordance withArticle 296 of this Law shall be envisaged for a failure toimplement such a decision.
In case of the absence of monetary funds onthe buyer’s account to assure payment of due customs dutiesand penalties, a decision to limit disposal of the payer’sproperty shall be made.
The recovery of outstanding customs paymentsand penalties from the payer’s accounts, the adoption of adecision to suspend any expenditures from the payer’saccounts as well as the adoption of a decision to limit thepayer’s disposal of his/her property (assets) shall beeffectuated pursuant to the procedure established by theGovernment of the Republic of Kazakhstan.
Neither deferrals nor installment plansshall be granted to persons which evade payment of customspayments and taxes.
Chapter 21.Identification of the Country of Origin of Goods
**Article 141.**Identifying the Country ofOrigin of Goods
The country of origin of goods shall beidentified for the purpose of implementing tariff and non-tariffmeasures of regulating import of goods to the customs territoryof the Republic of Kazakhstan and export of goods from thatterritory. The procedure for identifying the country of origin ofgoods shall be established by the central customs body of theRepublic of Kazakhstan on the basis of provisions of this Law.
The country of origin of goods shall bedeemed to be the country in which the goods are whollymanufactured or subjected to processing sufficient to comply withthe criteria established by this Law.
In that respect, the country of origin ofgoods may be understood to be a group of countries, a customsunions of countries, a region or  part of a country, ifthere is a need to make such distinctions for the purposes ofidentifying the origin of goods.
The following goods shall be deemed to beentirely manufactured in a given country:
1) useful minerals extracted in itsterritory or in its territorial waters or on its continent shelffrom the sea bottom subsurface, provided the country hasexclusive rights to develop that subsurface,
2) vegetable produce grown or collected inits territory,
3) live animals born and grown in it,
4) production obtained in that country fromanimal breeding in it,
5) products of hunting, fishing andsea-trade produced in it,
6) production of sea trade, obtained ormanufactured in the world ocean by vessels of that country orvessels leased (chartered) by it,
7) secondary raw materials and waste whichare a result of production or any other operations which areperformed in that country,
7-1) used articles resultant from productionand other operations, carried out in a given country, andcollected in its territory which may subsequently be used only assecondary materials;
8) production obtained in cosmos inspace-crafts which belong to that country or leased by it,
9) goods manufactured in that countryexclusively out of production indicated in sub-paragraphs from 1to 8 of this Article.
**Article 142.**Criteria of SufficientProcessing of Goods
If two or more countries are involved in theproduction of goods, the origin of the goods shall be identifiedin accordance with the criteria of sufficient processing.
Criteria of sufficient processing of goodsin the given country shall be:
1) change of the commodity position(classification code) of goods in the Nomenclature at the levelof any of the first four digits, which occurred as a result ofprocessing of the goods,
2) performance of industrial ortechnological operations sufficient or insufficient forconsidering the goods originating from that country where theseoperations took place; in this respect, the following shall notbe deemed complying with the criterion of sufficient processing:
operations relating to ensuring safety ofgoods during storage or transportation,
operations associated with preparation ofgoods for sale and transportation (breaking up of consignments,formation of shipments, sorting out, re-packing),
simple assembly operations,
mixing of goods (components) withoutattachment to resulting products of features which substantiallydifferentiate them from original constituents,
3) rule of ad valorem share means change ofvalue of the goods where the percentage of the value reaches thefixed share of the price of supplied goods.
The criteria of sufficient processing ofgoods envisaged in sub-paragraphs 2 and 3 of this Article inrespect of specific goods shall be established by the Governmentof the Republic of Kazakhstan.
In case where origin of goods is notstipulated specifically with respect to specific goods orcountries, the general rule shall apply under which the goodsshall be deemed to have undergone sufficient processing, ifposition of the goods in Nomenclature has changed at the level ofany of the first four digits.
**Article 143.**Identification of theCountry of Origin of the Goods Supplied In Consignments
Disassembled or unassembled Goods, suppliedin several shipments, if due to production or transportationrequirements their shipment in one single batch is impossible,and in cases where shipment of goods is broken up into severalbatches mistakenly, must at the discretion of the declarant beregarded as the uniform goods for the purposes of identifying thecountry of its origin. Prerequisite for the application of thisrule shall be:
- preliminary notification to the customsbody of the republic of Kazakhstan on breaking up of unassembledor disassembled goods into several shipments with indication ofthe reasons for such break-up, detailed specifications on eachshipment with indication of codes of the goods under theNomenclature, value and country of origin of the goods whichconstitute each shipment;
- documentary evidence of the mistakenbreak-up of the shipment into several parts,
- delivery of all shipments from one countryby one supplier,
- importation of all shipments through thesame customs house (customs office),
- delivery of all batches of the goodswithin the period which does not exceed six months following thedate of acceptance of the customs declaration or expiry of theperiod of its lodgment with respect to the first batch.
**Article 144.**Confirmation of Origin ofGoods
The documentary confirmation of origin ofgoods shall be the certificate of origin or any other documentspresented in the procedure set by the central customs body of theRepublic of Kazakhstan.
 When exporting goods from the customsterritory of the Republic of Kazakhstan, the certificate oforigin of the goods, issued by the authorized body in those caseswhere it is confirmed in the relevant contracts, or is stipulatedin international obligations of the Republic of Kazakhstan,
The certificate of origin of goods shall bepresented when importing goods to the customs territory of theRepublic of Kazakhstan only in the following cases:
when granting preferences on customs tariffwith regard to goods transferred through the customs border ofthe Republic of Kazakhstan
in cases where the customs body of theRepublic of Kazakhstan has valid reasons to believe that goodsoriginate in countries, the importation from which is regulatedby restrictive measures of non-tariff regulation,
where it is stipulated in the internationaltreaties to which the Republic of Kazakhstan is a party, and alsoby the legislation of the Republic of Kazakhstan in the area ofthe protection of the natural environment, public health,protection of the rights of Kazakhstani consumers, public order,national security and any other vitally significant interests ofthe Republic of Kazakhstan
In other cases, a documentary confirmationof origin of goods shall not be required.
**Article 145.**Certificate of Origin ofGoods
Certificates on origin of goods mustunequivocally attest that the indicated goods originate from acertain country and it must contain the following:
1) the written application of the consignorthat the goods comply with the relevant criteria of origin;
2) a written assurance of the authorizedbody of the country of export, which issued the certificate thatthe information presented in the certificate is true.
A certificate of origin of goods shall bepresented together with the customs declaration and the otherdocuments which are presented in the course of the customsprocessing. When a certificate is lost, its officially notarizedcopy by the body which issued the certificate shall beacceptable.
In the event that doubts arise in respect ofthe authenticity of a certificate or of the information containedtherein including information concerning the country of origin ofgoods, the customs body of the Republic or Kazakhstan may appealto the bodies which issued the certificate or to the authorizedbodies of the country which is indicated as the country of originof the goods, with the request to communicate additional orspecifying information
Goods shall not be deemed to originate froma certain country until a duly formulated certificate of originor requested information is presented.
**Article 146.**Bases For Denial of theAdmission of Goods Due to the Origin of Goods
The customs body of the Republic ofKazakhstan may deny admission of the goods through the customsborder of the Republic of Kazakhstan only if there are sufficientreasons to believe the goods originating from the country whosegoods are not subject to such admission in accordance with theinternational treaties to which the Republic of Kazakhstan is aparty, or with the legislation of the Republic of Kazakhstan. Theabove reasons shall be given to the declarant in the writtenform.
Non-submission of a certificateappropriately processed or data on the origin of goods shall notbe the basis for not releasing the goods through the customsborder of the Republic of Kazakhstan.
**Article 147.**Additional ProvisionsRelating to Identifying the Country of Origin of Goods
A preferential regime may apply (bere-established) to goods, provided appropriate certificate isobtained concerning their origin not later than one yearfollowing the date of performing their customs processing.
When identifying the country of origin ofgoods, the origin of the energy, machines, equipment and toolswhich are used for their manufacture shall not be considered.
The country of origin of the following shallbe deemed the same as the country of origin of admitted goods:
spare parts and tools intended to be usedwith imported goods, provided they are imported and sold togetherwith the goods and are for the purpose and in appropriatequantity for equipping such goods;
packaging materials and containers that thegoods are packed in, if they are classified under the samecommodity position as the goods.
Special considerations in identifying thecountry of origin of goods which are imported to the customsterritory of the Republic of Kazakhstan from third countries, andalso those imported from the territory of free customs zones andfree warehouses which are located on the territory of theRepublic of Kazakhstan shall, be established by the centralcustoms body of the Republic of Kazakhstan.
Chapter 22.Tariff Relief and Tariff Preferences
**Article 148.**  Relief On CustomsPayments
Relief on customs payment with respect togoods shall be granted in accordance with the procedure for theintroduction of amendments and additions to this Law, and theymay not be for individual goods, except for the cases stipulatedin Articles 149 and 150 of this Law .
Granting of relief on customs payments byother legislative acts of the Republic of Kazakhstan shall beprohibited.
In this sense,  relief on customspayments shall mean the relief with respect to goods, transferredthrough the customs border of the Republic of Kazakhstan, in theform of exemption from customs payments and reduction of customsduties rates.
**Article 149.**Exemption From Impositionof Customs Payments
The following shall be exempt fromimposition of customs duties:
transport vehicles which perform regularinternational conveyance of cargo, baggage and passengers, andalso items of material and technical supplies and inventories,fuel, foodstuffs and any other items which are required for theirmaintenance en route, in the places of transit stops, or itemspurchased abroad due to liquidation of accidents (break-down) ofthose in accordance with the limits established by the Governmentof the Republic of Kazakhstan;
2) items of material and technical suppliesand inventories, fuel, food and any other assets which areexported outside the territory of the Republic of Kazakhstan toprovide for production activities or Kazakhstani  or vesselsleased (chartered) by Kazakhstani enterprises and organizations,which engage in sea trade within the limits established by theGovernment of the Republic of Kazakhstan and also production ortheir trade which is imported to the territory of the Republic orKazakhstan, 
3)national currency  and alsosecurities in accordance with the legislation of the Republic ofKazakhstan;
4) deleted
5) goods except for the excisable which areimported into the customs territory of the Republic of Kazakhstanor exported from that territory as humanitarian aid in accordancewith the procedure determined by the Government of the Republicof Kazakhstan;
6) goods except for the excisable which areimported into the customs territory of the Republic of Kazakhstanor exported from that territory as free-of-charge aid or forcharity purposes including rendering of technical assistanceunder agreements with governments, states, and internationalorganizations;
7) goods which are exempt from the customsduties in accordance with the legislation on foreign investmentsof the Republic of Kazakhstan,
8) deleted;
9) goods which are imported for own needs bythe National Bank of the Republic of Kazakhstan;
10) goods which are transferred through thecustoms boundary of the Republic of Kazakhstan within theframework of the customs regimes which envisage exemption fromimposition of customs payments;
11) goods which are transferred through thecustoms territory of the Republic of Kazakhstan by physicalpersons, within regulations of duty-free conveyance determined bythe Government of the Republic of Kazakhstan;
12)  technological equipment purchasedwith the funds of the state and local budgets and withgovernmental external loans;
13)  deleted;
14) Lottery of foreign states imported fordistribution in the territory of the Republic of Kazakhstan.
15). Goods imported to the customs territoryof the Republic of Kazakhstan for the own needs of subsurfaceusers (without further sale) under the contracts of performingoil operations signed between the Government of the Republic ofKazakhstan or the Authorized Body as determined by the Governmentof the Republic of Kazakhstan and domestic or foreign subsurfaceusers  ;
16) Goods imported for the official use byforeign diplomatic and the like representatives and also for thepersonal use by diplomatic, administrative and technical staff ofthe representatives including members of their families stayingwith them and exempted according to international treaties of theRepublic of Kazakhstan.
Import of equipment, raw materials andmaterials (except for alcohol, alcohol and tobacco products, aswell as import of goods intended for distribution withoutprocessing) required for the implementation of an investmentproject can be exempt from customs duties, in part or in full,according to the contract between the  Agency of theRepublic of Kazakhstan on Investments and the investor.
Goods listed in points 1, 3, 5, 6, 9, 12 ofthis article shall exempt from the customs processing fee.
**Article 150.**Tariff Preferences
In implementing of trading and politicalrelations of the Republic of Kazakhstan with foreign states,preferences may be allowed with regard to the rates of theCustoms tariff of the Republic of Kazakhstan in the form ofexemption from duties, reduction of duty rates, or determinationof quotas on preferential import (export) with respect to thefollowing goods:
- goods which originate from the states thatform with the Republic of Kazakhstan customs union or a freetrade zone or from the states that are in preparation forcreation of such a union (zone);
- goods originating from developing stateswhich enjoy the national system of preferences, that is subjectto revision by the  Government of the Republic of Kazakhstannot less than once within five years;
- goods which circulate in the frontiertrade.
Tariff preferences shall be granted solelyby a decision of the Government of the Republic of Kazakhstan.
**Article 151.**Refund of Paid CustomsDuties and Taxes Paid 
If the amount of paid customs payments andtaxes exceeds the accrued amount, the customs body of theRepublic of Kazakhstan shall do the following:
1) With the consent of a payer it shallaccount the exceeding amount (balance) towards future obligatorypayments;
2) Upon written application of a payer itshall reimburse the difference within 20 days from the day theapplication has been submitted.
The paid taxes shall be refunded pursuant tothe tax legislation of the Republic of Kazakhstan.
The customs duties and taxes paid accordingto the requirements of the customs regimes envisaged by this Lawshall be refunded on later than the following banking day afterthe customs body of the Republic of Kazakhstan receives a writtenapplication from the buyer and copies of the documents, inaccordance with which the amounts of the aforementioned paymentsare accrued and deposited.
No interests shall be paid on the refundedcustoms payments and taxes.
The central customs body of the Republic ofKazakhstan in agreement with the state authorized body and theMinistry of Finance of the Republic of Kazakhstan shall determinethe procedure to refund paid customs payments and taxes depositedas a guarantee of payments of taxes.
As ruled by court, the payer shall have allunreasonably collected amounts from him/her/it refunded withinthree days with a penalty accrued in the amount of 1.5 of theofficial refinancing rate of the National Bank of the Republic ofKazakhstan as on the date of payment of such amounts arerecovered by the customs body of the Republic of Kazakhstan.
Article 151-1. Statute of Limitations
The statute of limitations in respect ofclaims of the customs bodies of the Republic of Kazakhstan forpayment of reviewed amounts of customs duties or collection ofoutstanding amounts of customs duties as well as claims of payersfor refunds of excessively paid customs duties and payments shallbe five years.
**Article 152.**Control Over Payment ofCustoms Payments and Taxes
Control over accuracy of calculation andtimely fashion of payment to the Budget of customs payments andtaxes , levying whereof is the responsibility of the CustomsBodies, shall be carried out by the Customs Bodies of theRepublic of Kazakhstan.
Section VI.CUSTOMS CLEARANCE
Chapter 23.General Previsions
**Article 153.**Procedure For Performanceof Customs Clearance
The customs clearance shall be carried outin accordance with the procedure determined by this Law, acts ofthe  Government of the Republic of Kazakhstan and legal actson customs business.
**Article 154.**Place And Time ForPerformance of Customs Clearance
Customs clearance shall be carried out inthe places, zones of activity during official hours of thecustoms body of the Republic of Kazakhstan, which are determinedin accordance with the procedure to be defined by the centralcustoms body of the Republic of Kazakhstan.
With the consent of the customs body of theRepublic of Kazakhstan, at the request of the involved person andat its expense, the customs clearance may be carried out in anyother places and outside of official hours of the customs body ofthe Republic of Kazakhstan.
Central customs body of the Republic ofKazakhstan shall have the right to state that customs clearanceof certain categories of goods and transport vehicles can becarried out only at certain customs bodies of the Republic ofKazakhstan.
**Article 155.**Presence of AuthorizedPersons And Their Representatives at Customs Clearance
Persons, who have authority with respect togoods and transport vehicles, and their representatives shallhave the right to be present at the customs clearance.
At the request of the customs body of theRepublic of Kazakhstan, persons mentioned in the first part ofthis Article and their representatives shall be required to bepresent at the customs clearance and provide assistance toofficials of the Customs Bodies of the Republic of Kazakhstan inits performance.
**Article 156.**Language In Which CustomsClearance Shall Be Carried Out
Customs clearance, including filling out ofdocuments for customs purposes, shall be carried out in theKazakh or Russian language.
**Article 157.**Customs Clearance AndControl by Other Government Authorities
In cases stipulated in legislation of theRepublic of Kazakhstan, customs clearance may be completed onlyafter performance of the veterinary, phyto-sanitary, ecologicaland other types of state control with respect to goods andtransport vehicles, transferred through the customs border of theRepublic of Kazakhstan.
**Article 158.**Use And Disposal of GoodsAnd Transport Vehicles With Respect Whereto Customs Clearance IsNot Completed
Nobody shall have the right to use anddispose of the goods and transport vehicles with respect wheretocustoms clearance has not been completed, except for the casesstipulated by present Law  and legal acts on customsbusiness.
Article 159. Deleted
 
**Article 160.**Simplified Procedure ForCustoms Clearance
In cases of urgent supplies (goods requiredin cases of Acts of God, accidents, catastrophes, live animals,perishable goods, radioactive materials, messages and materialsfor the purposes of the mass media), the customs clearance shallbe carried out following the simplified procedure.
The simplified procedure for customsclearance of urgent supplies and cases of its application shallbe identified by the central customs body of the Republic ofKazakhstan.
**Article 161.**Cargo And Other OperationsWith Respect to Goods and Transport Vehicles Required For CustomsClearance
At the request of the customs body of theRepublic of Kazakhstan, the person, which transfers goods,carrier, owner of warehouse and other person, which has theauthority with respect to goods and transport vehicles, shall berequired to perform transportation, weighing or other measurementof quantity, loading, unloading, reloading, improvement ofpackaging, unpacking, packing, or re-packaging of goods andtransport vehicles, which are subject to customs clearance, andalso opening of premises, containers or other places where suchgoods and transport vehicles may be located.
In other cases, where the customs clearancewith respect to given goods and transport vehicles is notcompleted, the operations, indicated in the first part of thisArticle, may be carried out only with the permission of thecustoms body of the Republic of Kazakhstan.
Cargo and other operations with respect togoods and transport vehicles must not entail any additional costsby the customs body of the Republic of Kazakhstan.
**Article 162.**Testing And Sampling ofGoods For the Purposes of Customs Clearance
For the purposes of customs clearance, theCustoms Bodies of the Republic of Kazakhstan shall have the rightto take samples and make tests of goods and perform theirexamination (expert examination), including those, performedjointly with the customs laboratories.
With the permission of the customs body ofthe Republic of Kazakhstan, tests and samples of goods undercustoms control may be taken by persons which have the authoritywith respect to goods, their representatives and other statecontrol bodies for the purposes of exercising this control.
Tests and samples shall be taken in minimumamounts, sufficient to ensure the possibility of examination ofthese samples and tests.
With respect to testing and sampling ofgoods which are under customs control, statement shall beprepared in accordance with the form determined by the centralcustoms body of the Republic of Kazakhstan.
Persons, which have authorities with respectto goods, and their representatives shall have the right to bepresent at sampling and testing of the goods by officials of theCustoms Bodies of the Republic of Kazakhstan and other statecontrol bodies. Officials of the Customs Bodies of the Republicof Kazakhstan shall be present at testing and sampling of goodsby the other state control bodies and by persons, which haveauthority with respect to the goods, and by theirrepresentatives. Said persons and their representatives shall berequired to provide assistance to the officials of the CustomsBodies of the Republic of Kazakhstan when they take tests andsamples of goods, including performance at their own expensecargo and other operations, required to take samples and tests.
In absence of the persons, having authoritywith respect to the goods, and their representatives, tests andsamples of goods may be taken by the Customs Bodies of theRepublic of Kazakhstan provided that such persons have not shownup upon expiry of ten days following submission of goods and incircumstances which brook no delay. In cases of such testing andsampling of the goods, witnesses shall be present.
Persons, who have the authority with respectto goods, and their representatives shall have the right toreview results of performed examination of samples and test oftheir goods. The Customs Bodies of the Republic of Kazakhstanmust be notified of the results of performed examination ofsamples and tests of goods, taken by the other state controlbodies.
The Customs Bodies of the Republic ofKazakhstan shall not reimburse any expenses incurred by theperson as a result of taking samples and tests of goods.Expenses, associated with examination of tests and samples ofgoods, incurred by the customs bodies of the Republic ofKazakhstan and customs laboratories, shall not be reimbursed bythe person, except for the cases where such examination isperformed on the initiative of said person.
The procedure for taking tests and samplesof goods, period and procedure of their examination and disposalthereof shall be determined by the central customs body of theRepublic of Kazakhstan.
Chapter 24.Preliminary Operations
**Article 163.**Principal Purpose ofPreliminary Operations
Any actions which relate to the customsbusiness, preceding the principal customs clearance and placementof goods and transport vehicles under certain customs regime,shall be referred to as the preliminary operations.
Preliminary operations are intended tofacilitate and accelerate performance of principal customsclearance of goods and transport vehicles and their placementunder certain customs regime.
In preliminary operations, the CustomsBodies of the Republic of Kazakhstan shall perform identificationof goods and transport vehicles for customs purposes andpreliminary customs documentation, aimed at prevention ofimportation to the Republic of Kazakhstan and exportation fromthe Republic of Kazakhstan of goods and transport vehicles, whichare prohibited from such importation.
**Article 164.**Notification to the CustomsBodies of the Republic of Kazakhstan On Transfer Through theCustoms Border of the Republic of Kazakhstan or On the Intentionto Export Goods and Transport Vehicles Outside of the CustomsTerritory of the Republic of Kazakhstan
In importation of goods and transportvehicles to the customs territory of the Republic of Kazakhstan,and in importation of goods and transport vehicles from theterritory of free customs zones and free warehouses to theremaining customs territory of the Republic of Kazakhstan, thecarrier shall notify the customs body of the Republic ofKazakhstan of transfer through the customs border of the Republicof Kazakhstan.
In exportation of goods and transportvehicles outside of customs territory of the Republic ofKazakhstan, the person which transfers goods and transportvehicles shall notify the Customs Bodies of the Republic ofKazakhstan on its intention to export these goods and transportvehicles.
The customs body of the Republic ofKazakhstan shall register such notification and identify time andplace at which the goods and transport vehicles must arrive to gothrough further customs clearance.
When the person, which transfers goods, doesnot provide said notification, such obligation shall be assignedto the carrier.
The provisions of this Article shall notapply to marine and river vessels and aircraft, which cross thecustoms territory of the Republic of Kazakhstan without landingat the port or airport, located within the territory of theRepublic of Kazakhstan.
 **Article165.** Delivery of Goods, Transport Vehicles and DocumentsRelating Thereto To the Place Determined by the customs body ofthe Republic of Kazakhstan
Upon submitting of the notificationindicated in Article 164 of this Law, the carrier shall beobliged to deliver the goods, transport vehicles and documentsrelating thereto without any changes in their packaging andconditions except for the changes consequential to the naturalwear or loss under normal conditions of transportation andstorage without using for business purposes and in accordancewith the established routes to the place indicated by the customsbody of the Republic of Kazakhstan and stay there after arrival.
Deliveries of goods, transport vehicles anddocuments relating thereto must be carried out within deadlinesestablished by the customs body of the Republic of Kazakhstan inaccordance with the usual periods of delivery on the basis ofcapacities of the transport vehicle, the determined route and anyother conditions of transportation but not longer than themaximum term to be determined on the basis of two thousandkilometers per one month.
In the event that the customs body of theRepublic of Kazakhstan has reasons to believe that the carrier orthe carrier’s transport vehicle may not guaranteecompliance with the provisions of this Law, the customs body ofthe Republic of Kazakhstan shall have the right to determine thatconveyance of goods and documents relating thereto may be carriedout only under the condition of due equipment of the transportvehicle, customs convoy,  in accordance with the proceduredefined by this Law and legal acts on customs matters.
Expenditures incurred by the carrier inrelation to due equipment of the transport vehicle shall not bereimbursed by the customs bodies of the Republic of Kazakhstan.
In cases where the indicated vehicles maynot be used, the conveyance of goods and documents therewithshall be allowed subject to security of payment of customs dutiesand taxes, including amounts due placed on the deposit determinedby the customs body of the Republic of Kazakhstan.
**Article 166.**Measures Taken due to anAccident or Act of Force Majeure
If in the delivery of goods, transportvehicles and documents relating thereto, a carrier fails tofulfill the obligations stipulated in Article 165 of this Law dueto an accident or acts of force-majeure, the carrier shall beobliged to adopt every measure to ensure the safety and preventany unauthorized use of goods and transport vehicles, andimmediately report to the nearest customs body of the Republic ofKazakhstan the circumstances of the case, and the place orlocation of the goods and transport vehicles.
The customs body of the Republic ofKazakhstan shall determine the measures that must be adopted inthat case to ensure the customs supervision. The customs body ofthe Republic of Kazakhstan shall not reimburse a carrier for anycosts incurred in relation to adopting measures stipulated inthis Article.
The provisions of this Article shall applyalso in the cases where marine, river and aircraft indicated inthe third part of Article 164 of this Law make a forced stop orlanding in the territory of the Republic of Kazakhstan.
 
**Article 167.**Presentation of Goods andTransport Vehicles in the Place of Delivery
Goods and transport shall be presented inthe place of delivery and documents relating thereto shall behanded to the customs body of the Republic of Kazakhstan. Suchpresentation shall take the form of notification on arrival ofgoods and transport vehicles not later than 24 hours followingtheir arrival.
With the permission of a customs body of theRepublic of Kazakhstan, after presentation of the goods, persons,which have authority with respect to the goods, and theirrepresentatives may take samples and tests of the goods for thepurposes of customs clearance.
Abandonment of transport vehicle and goodswithout supervision, change of the parking place, unloading andre-loading of goods, change of initial location of the goods,disembarkment of the passengers, unpacking, packing andre-packing of goods, modification, removal or destruction ofidentification signs, shall be allowed only with the permissionof the customs body of the Republic of Kazakhstan.
Violation of the provisions of third part ofthis Article shall not entail the responsibility for the carrieronly in the event he proves that there was a real threat to thehealth and lives of passengers and the crew of the transportvehicle, threat of destruction, irretrievable loss or substantialdamage to goods and transport vehicle. The carrier shall promptlynotify the customs body of the Republic of Kazakhstan oncircumstances which caused violation of mentioned provisions.
The customs body of the Republic ofKazakhstan shall have the right to require at any time immediateperformance of actions stipulated in the third part of thisArticle or their performance within the period determined by thisbody.
The Customs Bodies of the Republic ofKazakhstan shall not reimburse any additional expenses incurredby the carrier as a consequence of actions or circumstancesstipulated by the provisions of this Article.
**Article 168.**Brief Declaration
Prior to placement of goods and transportvehicles under certain customs regime, the Brief Declaration maybe applied.
The pro-forma for Brief Declaration and listof data to be included therein shall be prescribed by the centralcustoms body of the Republic of Kazakhstan.
With the permission of the customs body ofthe Republic of Kazakhstan, transportation, commercial and theother documents may be used as the Brief Declaration includingthose prepared in foreign languages which are known by theofficials of the customs body of the Republic of Kazakhstan,provided those documents contain information which conforms withthe brief declaration.
Brief declaration shall be lodged by thecarrier simultaneously with submission of goods and transportvehicles or, with the permission of the customs body of theRepublic of Kazakhstan, not later than the next business dayafter submission of goods and transport vehicles.
The brief declaration shall not be lodged,if the goods have been placed under certain customs regime withinprescribed period of time.
In absence of the representative,specifically authorized by the carrier to lodge the briefdeclaration, the commander, captain, driver or the other physicalperson, who is in control of the transport vehicle, shall bedeemed such representative for the customs purposes.
**Article 169.**Responsibility Before theCustoms Bodies of the Republic of Kazakhstan in PreliminaryOperations
Prior to placement of the goods andtransport vehicles under certain customs regime, fullresponsibility for these goods and transport vehicles before theCustoms Bodies of Republic of Kazakhstan, including payment ofcustoms duties and taxes, shall rest with the carrier, except forthe case provided in part two of Article 164 of this Law, i.e.placing goods in a warehouse for temporary storage and also othercases stipulated in this Law.
Chapter 25.TEMPORARY STORAGE
**Article 170.**Temporary Storage
Goods and transport vehicles shall be intemporary storage under the customs control from the time, goodsand transport vehicles were submitted to the customs body of theRepublic of Kazakhstan, until they are released, or until theyare allowed for the appropriate person’s disposal, inaccordance with the selected customs regime.
**Article 171.**Temporary  StoragePlaces
Temporary storage of goods and transportvehicles shall be carried out in specially designated anddesigned premises, in open-air areas, transport vehicles or otherplaces (temporary storage facilities, customs warehouses, freewarehouses) in areas under customs control. Subject to thedestination of goods and the period for their customs clearance,the state authorized body on customs matters shall establish aprocedure to select places and establish a procedure totemporarily store goods and transport vehicles.
Temporary stores - warehouses of specialdestination for temporary storage of goods and vehicles may beestablished by the customs bodies of the Republic of Kazakhstanor domestic  persons.
The Central Customs Body of the Republic ofKazakhstan may set binding requirements with respect to layouts,design, equipment and location of temporary storage warehouses.
**Article 172.**Licenses to Establish aWarehouses for Temporary Storage
Warehouses for temporary storage may beestablished upon receipt of a license from the customs bodies ofthe Republic of Kazakhstan. The indicated license shall not berequired where a warehouse for temporary storage is establishedby a customs body of the Republic of Kazakhstan.
 Relations related to licensing shallbe regulated by the legislation on licensing.
The duration of a license to establish atemporary storage warehouse may be suspended by the centralcustoms body of the Republic of Kazakhstan. Revocation of alicense shall take effect from the moment the licensee isnotified about such revocation.
Suspension of a license shall take effectfrom the date a decision to suspend is made.    When theduration of a license is suspended, placement of foreign goods atwarehouses shall be effected with payment of customs duties,taxes and application of non-tariff regulatory measures.
The customs body shall ensure periodicpublication of information on establishments and operatingtemporary storage warehouses.
**Article 173.**Types of TemporaryStores
Temporary stores may be of open type, thatis available for use by any persons, and of closed type, that ismeant for storage of goods of certain persons.
Temporary stores, established by the CustomsBodies of the Republic of Kazakhstan, shall be open-type ones.
Temporary stores of closed type may beestablished only if there are sufficient reasons to considerestablishment of the open-type store appropriate.
**Article 174.**Goods Which May Be PlacedTo Temporary Store
Any goods may be placed in the temporarystore. Goods, which may bring damage to the other goods orrequire special storage conditions, must be placed into storesspecially designed for that purpose.
**Article 175.**Documents Required forPlacement of Goods and Transport Vehicles in TemporaryStore
When goods and transport vehicles are placedinto temporary store, documents, sufficient for theidentification of goods and transport vehicles, must be providedto the Customs Bodies of the Republic of Kazakhstan.
**Article 176.**Obligations of Owner ofTemporary Storage Warehouse
The owner of a temporary storage warehouseshall be obligated:
- to equip the storage in due fashion, asrequired to ensure the customs control, and to install certifiedequipment to weigh goods placed for temporary storage;
- to ensure that goods and transportvehicles in temporary storage could not be withdrawn otherwisethan under the customs control,
- not to hamper implementation of thecustoms control,
- to keep accounts and provide customs bodyof the Republic of Kazakhstan with the reports on the received,stored and released goods from the warehouse for temporarystorage and transport vehicles, in accordance with the proceduredetermined by the central customs body of the Republic ofKazakhstan,
- to prevent from accessibility by thirdparties to stored goods and transport vehicles,
- where necessary, to equip the store withtwo locks, one of which would be under the control of the customsbody of the Republic of Kazakhstan,
- to comply with terms of the license forthe establishment of temporary store and meet the requirements ofthe Customs Bodies of the Republic of Kazakhstan, includingmaking sure that officials of the customs bodies of the Republicof Kazakhstan have access to the stored goods and transportvehicles at any time at their request, providing these officialsfree of charge with premises, equipment and means ofcommunication at the temporary store for performance of customscontrol and customs clearance.
****Requirements to TemporaryStorage Premises
The requirements to other premises oftemporary storage shall be established by the central customsbody of the Republic of Kazakhstan.