The Code «On Taxes and Other Mandatory Payments to the Budget» (the Tax Code) establishes the fundamental principles of taxation, regulates power relations for the establishment, introduction, amendment, cancellation, procedure for calculating and paying taxes and other mandatory payments to the budget, as well as relations related to the fulfillment of tax obligations.

The Code of the Republic of Kazakhstan «On Customs Regulation in the Republic of Kazakhstan» defines the legal, economic and organizational bases of customs regulation in the Republic of Kazakhstan and is aimed at protecting the sovereignty and economic security of the Republic of Kazakhstan, activating the ties of the Kazakh economy in the system of world economic relations and liberalizing foreign economic activity.

Customs regulation in the Eurasian Economic Union is carried out in accordance with international treaties regulating customs legal relations, including the Customs Code of the Eurasian Economic Union, and acts constituting the law of the Eurasian Economic Union, as well as in accordance with the Treaty on the Eurasian Economic Union of May 29, 2014 (hereinafter - the Treaty on the Union).

In the Eurasian Economic Union (hereinafter - A unified customs regulation is carried out, including the establishment of the procedure and conditions for the movement of goods across the customs border of the Union, their location and use in the customs territory of the Union or beyond, the procedure for performing customs operations related to the arrival of goods into the customs territory of the Union, their departure from the customs territory of the Union, temporary storage of goods, their customs declaration and release, other customs operations, the procedure for payment of customs duties, special, anti-dumping, compensation duties and customs control, as well as regulation of power relations between customs authorities and persons exercising the rights of possession, use and (or) disposal of goods in the customs territory of the Union or beyond.