Under the procedure of a special customs zone

In the area of activity of the Department of State Revenues in the Almaty region, there are two special economic zones (SEZ):

1) FEZ "Khorgos - Eastern Gate", created by the Decree of the President of the Republic of Kazakhstan dated November 29, 2011 No. 187;

2) FEZ "International Center for Cross-Border Cooperation" Khorgos "was created by the Government of the Republic of Kazakhstan dated October 6, 2017 No. 624.

A “special economic zone” is a geographically localized land plot with clear, fixed boundaries and a special administrative regime, managed by one organization offering a structured package of government incentives (eg exemption from customs duties, facilitated customs regime) for companies that host their business in FEZ

In accordance with paragraph 1 of Article 281 of the Code, the customs procedure of a free customs zone is a customs procedure applied to foreign goods and goods of the Eurasian Economic Union, in accordance with which such goods are placed and used within the territory of the FEZ or part of it without paying customs duties and taxes , special, anti-dumping, countervailing duties, subject to the conditions for placing goods under this customs procedure and their use in accordance with such customs procedure.

Under the customs procedure of the free customs zone, goods are placed, intended for placement and (or) use on the territory of the FEZ by persons carrying out priority activities in the territory of the FEZ in accordance with the agreement on the implementation of activities as a participant in the FEZ

According to Appendix 8 to the order of the Minister of Finance of the Republic of Kazakhstan dated February 20, 2018 No. 247 "On some issues of the free (special, special) economic zone and the customs procedure of the free customs zone", the "Rules for keeping records of goods placed under the customs procedure of the free customs zone" were approved. and goods made (received) from goods placed under the customs procedure of a free customs zone, as well as reporting on such goods to the state revenue authority:

Chapter 1. General Provisions

These Rules for keeping records of goods placed under the customs procedure of a free customs zone and goods made (received) from goods placed under the customs procedure of a free customs zone, as well as reporting on such goods to the state revenue authority (hereinafter referred to as the OGD) have been developed in accordance with paragraph 7 of Article 283 of the Code of the Republic of Kazakhstan dated December 26, 2017 "On customs regulation in the Republic of Kazakhstan" (hereinafter - the Code) and determine the procedure:

keeping records of goods placed under the customs procedure of a free customs zone, and goods made (received) from goods placed under the customs procedure of a free customs zone;

Chapter 2. Procedure for keeping records of goods

A participant in a free (special, special) economic zone (hereinafter referred to as FEZ) keeps records of goods placed under the customs procedure of a free customs zone and goods made (received) from goods placed under the specified customs procedure (hereinafter referred to as goods) in electronic form, reflecting the data presented in the reporting, as well as all changes made to the goods.

Footnote. Clause 2 - as amended by the order of the acting Minister of Finance of the Republic of Kazakhstan dated June 24, 2020 No. 630 (shall be enforced upon expiry of ten calendar days after the day of its first official publication).

A FEZ participant provides data on the accounting of goods to the officials of the OGD at their request in order to conduct customs control.

Chapter 3. The procedure for submitting reports to the state revenue body

A FEZ participant, on a quarterly basis, no later than the 10th day of the month following the reporting quarter, provides the OGD with the following reports in the forms, in accordance with Appendices 1, 2 and 3 to these Rules:

1) for goods placed under the customs procedure of a free customs zone to carry out operations, in accordance with paragraph 1 of Article 285 of the Code;

2) for goods placed under the customs procedure of a free customs zone for the purpose of building facilities, equipping or reconstructing a FEZ;

3) for goods imported (exported) into (s) port (s) FEZ and logistic (s) FEZ, placed under the customs procedure of the free customs zone.

Reporting is submitted to the OGD in electronic or paper form.

However, on the part of the SEZ participants, there is a formal approach to submitting quarterly reports, which is confirmed by the failure to submit / untimely submission of reports and inaccurate information. For example, on the facts of violation of Article 539 "Failure to submit reports to the state revenue authority of the Republic of Kazakhstan or submission of inaccurate reports and non-compliance with the accounting procedure" of the Administrative Code of the Republic of Kazakhstan, since the beginning of this year, 14 participants of the SEZ have been brought to administrative responsibility.