|(Excerpt)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|General provisions                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            
|1. Physical persons may transfer across the customs border of the Republic of Kazakstan any
goods except those prohibited from export to (from) the Republic of Kazakstan according to the
legislation currently in force.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    
|2. Import of goods by physical persons to the territory of the Republic of Kazakstan as well
as export of goods by physical persons from the territory shall be carried out in accordance with
customs regime on condition of payment of customs duties, fees and taxes, and observation of
measures of the economic policy provided by the legislation of the Republic of Kazakstan.                                                                                                                                                                                                                                                                                                                                                                         
|3. Excisable goods imported by physical persons into the customs territory of the Republic of
Kazakstan shall be processed (marked) in accordance with the current legislation of the Republic
of Kazakstan.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  
|4. The preferential procedure for transferring goods by physical persons shall mean complete
or partial exemption from customs duties, complete exemption from taxes, and establishment of
single customs duty rates in accordance with Article 108 of the President�s Decree "On
Customs Business in the Republic of Kazakhstan" having the force of Law.                                                                                                                                                                                                                                                                                                                                                                                                    
|5. In addition to customs duties collected according to single rates, the customs bodies shall
collect customs fees for storage of goods and for processing of goods including for processing
outside of places designated for this purpose and outside the working hours of the customs.                                                                                                                                                                                                                                                                                                                                                                                                                                                                     
|6. Physical persons shall pay customs fees in the amount of 0.2 ECU per kilogram for
customs processing of goods transferred across the customs border of the Republic of Kazakstan
except for electric household appliances and furniture classified under commodity groups 84, 85
and 94 of the Commodity Nomenclature for Foreign Economic Activity, and motor transport
vehicles classified under commodity group 87.                                                                                                                                                                                                                                                                                                                                     
|...                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           
|Import of Goods by Physical Persons to the Territory of the Republic of Kazakstan                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             
|8. Single customs duty rates shall be applied to goods transferred by physical persons across
the customs border of the Republic of Kazakstan (except excisable and electric household
appliances and furniture classified under commodity groups 84, 85 and 94 of the Tariff
Nomenclature for Foreign Economic Activity and motor transport vehicles classified under
commodity group 87 ). Complete exemption from customs duties and customs processing fees is
provided in the following cases:                                                                                                                                                                                                                                                           
|a) goods imported by physical persons when crossing the customs territory of the Republic of
Kazakstan, provided that the total value of the goods does not exceed U.S.$2,000 and the total
weight of the goods does not exceed 70 kg;                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        
|b) goods for personal use imported by physical persons who are immigrating to the Republic
of Kazakstan for permanent residence                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               
|9. If the value or weight of goods imported by physical persons crossing the customs border
of the Republic of Kazakstan exceeds the limits set out in subparagraph "a" of paragraph 8 the
excess shall be subject to a single customs duty rate in the amount of 15% of the total customs
value but not less than 2 ECU per kilogram. Goods transferred as unaccompanied luggage of a
value up to and including US$ 6,000 but not more than 280 kilograms shall be also subject to a
single customs duty rate of 15% of the total customs value of the goods but not less than 2 ECU
per kilogram.                                                                                                                                                           
|When applying single rates of customs duties to the goods described in the present paragraph,
preferential order provided by General System of Preferences shall not be applied.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              
|10. Where the limits set out in paragraph 9 of the present regulations are exceeded, the
general procedure and terms of tariff and non-tariff regulation (measures of economic policy),
taxation and customs processing provided for participants of foreign economic activity shall be
applied.                                                                                                                                                                                                                                                                                                                                                                                                                                                              
|11. The customs value of goods imported by physical persons to the customs territory of the
Republic of Kazakstan shall be determined by a simplified procedure in the following cases:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       
|a) on the basis of certificates, receipts, invoices and bills of foreign trade organisations
submitted by physical persons and luggage receipts or bills, with cost of transportation taken into
account. Transportation expenses shall be apportioned among the different goods in proportion to
their weight;                                                                                                                                                                                                                                                                                                                                                                                                                                               
|b) when documents confirming the value declared by physical person are not available or in
cases when the declared value of goods is 20% lower than the value of identical or similar goods
according to the catalogue (reference book), the customs body shall independently determine the
value of the imported goods on the basis of price information available to the customs body in
regard to identical or similar goods according to catalogues (recommended catalogues: "OTTO",
"QUELLE", "NECKERMANN", "NURZFAHKREUGE", "ZWEIRAD",
"LANDMASCHINEN", "AUTORADIO" etc.), with consideration of transportation expenses for
delivery of goods to airports, ports, or any other point of import into the customs territory of the
Republic of Kazakstan.
|12. If no documents or additional information that is required for customs purposes is
submitted with the customs declaration or if customs payments and taxes are not paid, then goods
imported by physical persons shall be placed in a temporary storage warehouse. The maximum
term for storage of goods in the temporary storage warehouses shall be two months, on the expiry
of which customs bodies shall have the right to take actions provided by the legislation of the
Republic of Kazakstan.                                                                                                                                                                                                                                                    
|Export of Goods by Physical Persons from the Customs Territory of the Republic of
Kazakstan                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   
|13. Export of goods by physical persons shall be made upon payment of customs duties and
fees provided by the current legislation except for goods for personal use.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          
|14. For the purposes of calculating and paying customs payments in accordance with the
present regulations the customs value of goods imported (including those sent) from customs
territory of the Republic of Kazakstan shall be determined in accordance with the Decree of the
President of the Republic of Kazakstan which has the force of law, "On Customs Business
".                                                                                                                                                                                                                                                                                                                                                                                 
|Temporary Import (Export) of Goods by Physical Persons                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        
|15. Temporary import (export) of goods by physical persons shall be performed in
accordance with the current legislation of the Republic of Kazakstan.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              
|Regulations for the Transfer of Motor Transport Vehicles by Physical Persons Across the
Customs Border of the Republic of Kazakstan                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           
|General provisions                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            
|1. The present regulations set the procedure for transfer by physical persons across the
customs border of the Republic of Kazakstan of motor transportation vehicles classified under
heading 8703 of Commodity Nomenclature for Foreign Economic Activity.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  
|2. Transfer of motor vehicles by physical persons shall be made in accordance with the
procedure for transfer of goods through the customs border of the Republic of Kazakstan under
the customs regimes except for cases provided by the present regulation.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 
|3. Physical persons may import to the customs territory of the Republic of Kazakstan and
export from the territory motor vehicles (except for the motor vehicles prohibited from
importation into the Republic of Kazakstan and export from the Republic of Kazakstan) if
requirements set by the customs legislation of the Republic of Kazakstan are met.                                                                                                                                                                                                                                                                                                                                                                                                   
|Import of Motor Transport Vehicles into the Customs Territory                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 
|4. When importing a motor vehicle for personal use by physical persons crossing the customs
border of the Republic of Kazakstan a free rate of customs duty shall be applied on condition that
the motor vehicle shall not be alienated or its ownership transferred to another person except for
transfer for use to a family member within a period of one year following date of customs
processing.                                                                                                                                                                                                                                                                                                                                                       
|5. Physical persons who live permanently outside the Republic of Kazakstan may import one
motor transportation vehicle registered in the foreign state (including former republics of the
USSR) for a temporary period of stay in the territory of the Republic of Kazakstan but not more
than one year following date of customs processing without payment of customs duties and taxes
on condition that within this term such motor transport vehicle will not be transferred for use or
its ownership will not be transferred to another person except for cases where it is transferred for
use to a family member of this person.                                                                                                                       
|6. Alienation or transfer of ownership of motor vehicles indicated in paragraphs 4 and 5 of the
present regulationto third persons within the limits set out in these paragraphs shall be allowed on
the condition of payment of customs duties, fees and taxes provided by the current legislation of
the Republic of Kazakstan.                                                                                                                                                                                                                                                                                                                                                                                                                             
|7. When importing motor transport vehicles from member-states of Customs Union the
country of origination of which is a member of the Customs Union, the transport vehicles are
subject to customs processing in accordance with the Agreement of Customs Union. The
procedure for importation shall be regulated by the normative acts of the Customs Committee of
the Republic of Kazakstan.                                                                                                                                                                                                                                                                                                                                                                
|8. Preferences for import of motor transport vehicles for personal use by certain categories of
foreign persons shall be regulated by the Decree of the President of the Republic of Kazakstan
having the force of law "On Customs Business in the Republic of Kazakstan".                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    
|Export of Motor Transport Vehicles from the Customs Territory of the Republic of
Kazakstan                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    
|9. Export from the Republic of Kazakstan of motor transport vehicles by physical persons by
any means including post shall be made without payment of customs duties and taxes.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               
|Customs Declaration of Motor Transport Vehicles Transferred Across the Customs Border of
the Republic of Kazakstan by Physical Persons                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        
|10. Motor transport vehicles transferred across the customs border of the Republic of
Kazakstan by physical persons shall be declared in a simplified procedure established by the
Customs Committee of the Republic of Kazakstan.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            
|Customs duties, fees and taxes shall be calculated as of the date of acceptance by customs
bodies of the customs declaration for customs processing.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          
|11. In addition to the customs declaration transportation and shipping documents and
documents required for determination of customs value and customs control shall be
submitted.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            
|12. The customs value of motor transport vehicle shall be declared by the physical person
transferring the vehicle in the customs declaration form together with bills, receipts, certificates
and other documents confirming the value declared to the customs body.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         
|Customs authorities have right to take decisions on the accuracy of the value of motor
transport vehicles declared by the physical person after examination, verification of the numbers
(of body, chassis, engine) against the documents presented and checking the claimed value against
the catalogue.                                                                                                                                                                                                                                                                                                                                                                                                                                                     
|13. If no documents are available which confirm the authenticity of the customs value
declared by physical person or if there are grounds to assume that the declared value is not
authentic, then the customs body may independently perform customs valuation of the imported
transport vehicles based on available price information with regard to identical or similar transport
vehicles - according to catalogues (recommended catalogues: SUPERSCHWAKE, EUROTAX as
well as other catalogues containing cost information for cars.).                                                                                                                                                                                                                   
|If the owner of the transport vehicle disagrees with the final decision of the customs
authorities the owner has the right to appeal against decision of customs authorities in accordance
with the legislation of the Republic of Kazakstan currently in force.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              
|14. If the transport vehicle, customs declaration of the established form are not presented to
the customs bodies within the terms set out by in the customs legislation without any justifiable
reason or if payment of customs duties and taxes due is not made, then the transport vehicles
imported by physical persons are subject to placement in temporary storage warehouses.                                                                                                                                                                                                                                                                                                                                                                         
|The maximum period for temporary storage of transport vehicles imported by physical
persons is two months from the moment of placement in temporary storage warehouse, on the
expiry of which customs authorities have right to take actions provided by the legislation of the
Republic of Kazakstan.