According to the subparagraph 5 of paragraph 1 of Article 25 of the Treaty on the Eurasian Economic Union, ratified by the Law of the Republic of Kazakhstan dated October 14, 2014 No. 240-V SAM, within the the Customs Union of the member States, goods are freely transported between the territories of the member states without using customs declaration and state control (transport, sanitary, veterinary and sanitary, quarantine and phytosanitary).
At the same time, when goods are imported into the territory of the Republic of Kazakhstan from the EEU countries, the importing taxpayer issues an accompanying invoice for goods on the EI IS portal, while the electronic document must be registered on the portal before the goods cross the State Border.
When crossing the State border, employees of the SRO at automobile checkpoints and avia confirm the AIG in the information system, . For other types of transport (railway, etc.), the AIG confirmation COL by an SRO employee is not required..
When crossing the State Border, border guards issue a State control pass (hereinafter - the pass). The pass is filled in in one copy by the carrier or the person responsible for the goods at automobile checkpoints.
After filling in the passby the carrier or the person responsible for the goods, the stamp of the structural subdivision of the territorial subdivision of the Border Guard Service is affixed to the pass indicating the name of the automobile checkpoint and the date of crossing the State border of the Republic of Kazakhstan by the vehicle..
The date of crossing the State border of the Republic of Kazakhstan, according to the paragraph 2 of the Rules, is determined based on the pass.
The date of the taxable import is the date when the taxpayer registers the imported goods, namely, when transporting goods by international road, the date of crossing the State Border of the Republic of Kazakhstan.
After the actual arrival of the goods at the warehouse, it is required tocomplete the procedure for confirming the import certificate on the EI IS portal, that is, independently confirm the import certificate of the goods and register it in a virtual warehouse.
When importing goods from the EEU countries, taxpayers are required to submit to the tax authority at their place of registration an application for import of goods and payment of indirect taxes in form 328 and pay VAT in the amount of 12%. Tax reports must be submitted no later than the 20th day of the month following the month of import of goods.
Bans and restrictions within the EEU
Due to the questions from taxpayers regarding the existing bans on import and export of goods from Kazakhstan to the EEU countries, let's focus on this topic.
According to Article 25 of the Treaty "On the Eurasian Economic Union", within the Customs Union of the member States, goods are freely transported between the territories of the member States without customs declaration.
The state revenue authorities at the border with the EEU countries monitor the movement of specific goods, compliance with bans and restrictions, as well as the export of goods included in the WTO Exemption List.
At the same time, to ensure the economic security of the country, bans and restrictions on the following goods have been introduced this year:
1) By Joint Order of the Minister of Energy of the Republic of Kazakhstan dated January 23, 2025 No. 36-n/k, of the Chairman of the National Security Committee of the Republic of Kazakhstan dated January 23, 2025 No. 52/, Minister of Finance of the Republic of Kazakhstan dated January 23, 2025 No. 41 and Acting Minister of Internal Affairs of the Republic of Kazakhstan dated January 23, 2025 No. 55.
A ban has been imposed on exports from the territory of the Republic of Kazakhstan, including to the member states of the Eurasian Economic Union.:
- motor transport of gasoline, diesel fuel and certain types of petroleum products (CN FEA EEU 2709 00, 2710, 2902, 3403, 3811, 3826 00), except for lubricating oils (CN FEA EEU 2710 19 820 0, 2710 19 840 0, 2710 19 860 0, 2710 19 880 0, 2710 19 920 0, 2710 19 940 0, 2710 19 980 0, 3403 19 900 0, 3403 91 000 0), with the exception of the export of aviation fuel in gas tanks provided by the automobile vehicle manufacturer for research work on the selection of additives, qualification and laboratory tests of samples from a pilot batch for the purpose of industrial production, approval and / or re-approval of the technology of industrial production of aviation fuel (fuel for jet engines), subject to coordination with the authorized body in the field of production of petroleum products and the availability of a contract with the organization authorized to carry out the above work and a letter indicating the necessary for these purposes, the number of samples (samples) and volumes of aviation fuel, as well as certain types of petroleum products, exported as part of humanitarian aid by decision of the Government of the Republic of Kazakhstan for the period from September 29, 2024 to March 29, 2025;
- by rail transportation of petroleum products with the CN FEA EEU codes 2710-12, except for the export of gasoline (CN FEA EEU 2710 12 450 0, 2710 12 490 0, 2710 12 412 0, 2710 12 413 0) according to the delivery plans approved in accordance with paragraph 7 of Article 18 of the Law of the Republic of Kazakhstan "On State regulation of production and turnover of certain types of petroleum products", as well as the export of petroleum products as part of the provision of humanitarian aid and (or) assistance provided to eliminate the consequences of natural disasters, accidents or catastrophes for the period from February 1, 2025 to March 29, 2025;".
2) The Order of the Minister of Energy of the Republic of Kazakhstan dated November 8, 2024 No. 398 "On certain issues of transportation of liquefied petroleum gas » imposed a ban on for export from the territory of the Republic of Kazakhstan of liquefied petroleum gas (CN FEA EEU code 2711 12 970 0), propane (CN FEA EEU code 2711 12 940 0) and butane (CN FEA EEU code 2711 13 970 0) by road and rail for a period of six months, except for:
1) export by subsurface users who have carried out production under a production sharing agreement (contract) or a subsurface use contract approved by the President of the Republic of Kazakhstan, which have a stable tax regime in accordance with paragraph 1 of Article 722 of the Code of the Republic of Kazakhstan "On taxes and other mandatory payments to the budget" (Tax Code);
2) export of goods produced (processed) from Kazakhstani raw materials extracted at the Karachaganak field on the basis of international treaties of the Republic of Kazakhstan;
3) transported transit traffic starting and ending outside the Republic of Kazakhstan;
4) exported as part of humanitarian aid by decision of the Government of the Republic of Kazakhstan.
In order to regulate the export of certain types of bearings and ensure the stability of foreign trade activities, Resolution of the Government of the Republic of Kazakhstan dated December 31, 2024 No. 1150 « On some issues of granting the exclusive right to export certain types of bearings » was adopted.
This resolution establishes:
The Committee of Industry of the Ministry of Industry and Construction of the Republic of Kazakhstan will be responsible for issuing exclusive export licenses.
The validity period of the exclusive license is one year, with the possibility of a limited term of the foreign trade contract.
For more information and advice, please contact the authorized authorities.