Temporary storage of goods means the storage of foreign goods under customs control in places of temporary storage until they are released by the customs authority in accordance with the declared customs procedure or before performing other actions provided for by the customs legislation of the Customs Union, without payment of customs duties and taxes.
Persons authorized to deal with goods or their representatives are not entitled to use such goods, including to export them from the territory of the place of temporary storage until they are released in accordance with the declared customs procedure or perform other actions provided for by the Code of the Republic of Kazakhstan "On Customs Affairs in the Republic of Kazakhstan". The temporary storage area is a customs control zone.
Places of temporary storage of goods are:
1) Temporary storage warehouses:
2) Warehouses for storing personal goods:
3) Customs and free warehouses:
4) Premises, open areas and other territories of authorized economic operators.
A carrier, other persons with authority over the goods, or their representatives, submit to the customs authority transport (transportation), commercial and (or) customs documents containing information about the goods, the sender (recipient) of the goods, the country of their departure (destination) in order to place the goods in temporary storage,. Such documents may be submitted to the customs authority in the form of electronic documents.