Appendix 1
"Instruction on Customs Processing of Goods Transferred through the Customs Border byPipeline or Power Transmission Lines," approved by Order of Customs Committee of theRepublic of Kazakstan No. 114-P (May 28, 1996)(Excerpt)

1. General Provisions 

1.1. The present instruction on Customs Processing of Goods Transferred through theCustoms Border by Pipeline or Power Transmission Lines (below -Instruction) sets out theprocedure for customs processing of goods transferred through the customs border of theRepublic of Kazakstan by main oil pipelines, oil product pipelines and gas pipelines (hereinafterpipeline transport) and by power transmission lines.
The present instruction also applies to customs processing of goods transported by differentmodes, one of which is pipeline transport.
1.5. Customs processing shall be undertaken at special places designated for this purposewithin the area of customs activity in which the entity which concluded the supply contract withthe foreign person is located (hereinafter exporter or importer, accordingly). 
1.6 The exact place of customs processing shall be defined by the head of the relevantcustoms body.
In the case where goods are moved by more than one type of transport (pipeline-railway,pipeline-car, etc.), the exporter shall present an attested photocopy of the customs declaration,issued in a prescribed procedure by the customs body where the exporter�s business is located,to the customs body of the area where the transfer of the goods from one type of transport toanother takes place. A photocopy shall be attested by a seal and a signature of the head of thiscustoms body or his deputy, and is used for customs control. 
In the case where goods are transferred by more than two types of transport(pipeline-railway, pipeline-car, etc.) customs processing shall be arranged with the customs bodyof the area where the goods are transferred to the last type of transport. 
In the case where actual export (import) of goods is made by sea (river) transport, customsprocessing shall be arranged by the customs body of the area where the goods are loaded on thesea (river) transport which will actually cross the customs border of the Republic of Kazakstan.
2. Declaration of Goods 
2.2. Goods supplied under one contract within a calendar month shall be considered as oneconsignment, and electric power supplied within a quarter, regardless of the supply amount, shallbe considered as one consignment. No special permission from the customs body to declare goodsin this manner is required except in cases where the goods are transported by sea (river) transport.
3. Customs Processing of Goods When Declared Under Temporary Cargo CustomsDeclaration 
3.1. If a declarant, due to special reasons, is unable to submit a cargo customs declaration(GTD), the declarant shall be permitted to submit a temporary customs declaration (VGTD).
The following shall be considered as special reasons: 
- the formed goods consignment, which is to be actually produced to the customs body, is notavailable as of the date of submission of the GTD; 
- it is impossible to determine the amount, quality and value of the goods as of the date ofsubmitting a GTD. 
3.2. The VGTD shall be submitted by declarant to the customs body within the monthpreceding the planned delivery of the goods, and with regard to electric power, the VGTD shallbe submitted within a month preceding the three-month period in which the power is to besupplied. 
In addition to the VGTD, the declarant shall submit the other documents and informationrequired by the Customs Committee of the Republic of Kazakstan and necessary for customsprocessing and customs and currency control in accordance with the declared customs regime.
Submission of the VGTD shall be permitted in the month in which the goods are supplied.
3.7. Not later than 20 days following the supply of the consignment declared in VGTD, thedeclarant shall present a complete cargo customs declaration to the customs body whichperformed the customs processing of goods. 
6.4. The control over the quantity and quality of goods shall be carried out by the customsbodies of the Republic of Kazakstan in the regions of activity of which the acceptance points ofpipeline transport and power transmission lines, as well as points of transferring the goods fromone type of transport to another, are located.