On the import of vehicles from Georgia and Azerbaijan

Currently, the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan has identified 156 vehicles that are registered in the Republic of Kazakhstan without paying customs duties and taxes. Recently, cases of temporary import of foreign vehicles for personal use, arriving in the territory of the Republic of Kazakhstan, with exemption from customs duties and taxes, have become more frequent. It should be noted that, in general, these vehicles are temporarily imported into the customs territory of the Eurasian Economic Union (hereinafter referred to as the EAEU) through the checkpoints of the Department of State Revenue in the Mangistau region, which, by their status, are foreign goods (that is, they are not goods of the EAEU) and are under customs control. 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 under the passenger customs declaration. However, the facts of state registration of temporarily imported vehicles for personal use in the Republic of Kazakhstan without customs clearance and payment of customs duties and taxes are often revealed. So, after the import of foreign vehicles for personal use, foreign persons who brought their vehicles after a certain time leave the territory of the Republic of Kazakhstan (mainly citizens of the Republic of Georgia and Azerbaijan). That is, this gives reason to believe that these vehicles were brought into the territory of the EAEU for the purpose of transferring them to a Kazakhstani person and registering them on the territory of the Republic of Kazakhstan without any payment of customs duties and taxes. Currently, the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan has identified 156 vehicles that are registered in the Republic of Kazakhstan without paying customs duties and taxes. In this regard, the CGD of the Ministry of Finance of the Republic of Kazakhstan informs the citizens of Kazakhstan that it is possible to acquire temporarily imported vehicles, as well as operate such vehicles on the territory of Kazakhstan, only after customs clearance and, accordingly, payment of due customs duties and taxes.