
Currently, the population is actively interested in the possibility of purchasing vehicles imported from Abkhazia and South Ossetia.
It should be noted that these vehicles are temporarily imported into the customs territory of the Eurasian Economic Union (EAEU) through Russian checkpoints, are foreign goods by their status (that is, they are not EAEU goods) and are under customs control.
The document confirming the temporary importation is the customs declaration of the vehicle (TDTS), if the owner of the vehicle is a legal entity of Abkhazia, South Ossetia, or the passenger customs declaration (PTD), if the owner of the vehicle is a natural person-residents of these republics.
According to paragraph 6 of Article 264 and paragraph 2 of Article 275 of the Customs Code of the EAEU, temporarily imported vehicles must be in the customs territory of the EAEU in the actual possession and use of the declarant, that is, the person who carried out the import.
At the same time, today there is a practice when temporarily imported vehicles from Abkhazia and South Ossetia, in violation of the restrictions established by law, are sold by proxy (with the right of ownership, disposal or alienation) to citizens of the Republic of Kazakhstan during their stay in the customs territory of the EAEU.
At the same time, the actions of persons who have imported into the customs territory of the EAEU and transferred to the residents of the Republic of Kazakhstan vehicles with registration plates of Abkhazia and South Ossetia, as well as persons who purchased such vehicles for the purpose of operating on the territory of Kazakhstan without paying customs duties, depending on the amount of damage caused to the state, are seen as signs of a criminal or administrative offense.
In this regard, the Department of State Revenue for the Almaty region informs citizens that it is possible to purchase temporarily imported vehicles registered in the Republics of Abkhazia and South Ossetia, as well as to operate such vehicles on the territory of Kazakhstan, only after customs clearance and, accordingly, payment of the customs duties and taxes due.