Rules for Customs, Procedure for Temporary Import/Export Regimes, Government ResolutionNo. 342 (March 25, 1996) (Attachments 1 and 2).

Goods Eligible for Full Exemption from Customs Duties and Taxes under TemporaryImport/Export Regimes -  Transport vehicles used for international transportation of cargo, luggage and passengers,including containers, spare parts and transport equipment that are imported with the transportmeans or intended for repair of temporarily-imported transport vehicles.   Professional equipment (other than equipment used for industrial production of goods,transport of goods, exploitation of natural resources, construction, repair or maintenance ofbuildings, constructions and structures, packing of goods, excavation, and other similarequipment) and auxiliary apparatus, accessories and materials owned and imported by a foreignentity or person and required for a specific work in the territory of the Republic of Kazakstan;
spare parts intended for repair of temporarily-imported professional equipment andinstruments.Goods for demonstration at exhibitions, fairs, competitions, congresses, symposia, seminars,international meetings and other similar events (except exhibitions in places of industrial or anyother commercial activity conducted with the purpose of selling imported goods); 
auxiliary equipment and materials intended for the demonstration of goods or use in internationalmeetings, conferences and congresses.Equipment and materials for scientific research and training purposes, and spare parts andinstruments for repair, adjustment and control of such equipment, provided such equipment, spareparts, materials, and instruments remain the property of a foreign entity or person and their use isnot intended for profit.
Materials for improving social and living conditions (in the sphere of culture, education,recreation, religion and sport) of foreign crews of sea-going vessels, provided such materialsremain the property of a foreign entity or person and their use is not intended for profit.
Goods gratuitously transferred to state bodies for temporary use for alleviation of theconsequences of natural disasters, accidents and catastrophes.
Containers, including necessary accessories and equipment for the container that areimported with the container, separately, or with another container, and are returned (exported)with the container, separately, or another container, and spare parts for repair of suchcontainers.
Pallets.
Durable packing and wrapping materials.
Samples, provided that such samples remain the property of a foreign person or entity, areused exclusively for receiving orders for the goods, are not for profit, and the number of identicalsamples is limited to two.
Advertising materials (catalogs, price lists, and commercial booklets) imported by a foreignperson or entity, provided these materials are limited to one piece per beneficiary or their totalgross weight does not exceed one kilogram. 
Advertising films depicting properties and functions of goods, provided such films remain theproperty of a foreign person or entity and are foreign-made, offered by a foreign person or entity,suitable only for demonstration to potential purchasers, imported in a single copy, and are notused for profit. 
Good for conducting tests, verification, experiments and demonstration of properties andcharacteristics of goods provided their use is not intended for profit.
Digital information carriers, given on a free of charge basis, for use in automatic dataprocessing.
Medical, surgical and laboratory equipment transferred gratuitously for temporary use byclinics, hospital or medical organizations and institutions for diagnostic, surgical or therapeuticpurposes and remain the property of a foreign entity or person.
Goods for sport competition, sport festivals, and training in territory of the Republic ofKazakstan provided such goods remain the property of a foreign entity or person.
Animals for training, breeding, veterinary treatment, tourism, feeding, testing, rescueoperations, special functions, exhibitions, contests, competitions, demonstrations, performancesand other similar events, medical purposes, as well as working animals (together with appropriateequipment) for use in the area adjacent to the border of the Republic of Kazakstan, provided suchanimals remain the property of a foreign entity or person.
Theatrical (circus) costumes, stage equipment and other theatrical (circus) requisitesintended for performances, shows and other similar events.
Movies and video films, slides, photographs and other materials with fixed images fordemonstration at photo and cinema contests and similar events, provided that their use is notintended for profit. 
Attachment 2
Goods Not Eligible for Regimes of Temporary Import or Export - Consumable materials and samples, raw materials, semi-finished goods, spare parts, otherparts (in the case when they are not intended for temporary imported vehicles).   Food and beverages, including alcohol, and tobacco products except such goods that aretemporarily imported (exported) for advertising or demonstration purposes in a singlecopy.
Goods subject to quota intended for export or import.
Industrial wastes.