According to the paragraph 4 Article 404 of the Code of the Republic of Kazakhstan "On customs regulation in the Republic of Kazakhstan", , based on an memo from an official of the territorial authority, including at the request of the interested party, a decision is taken to create a temporary customs control zone for a person drawn up in an arbitrary form in order to perform customs control, cargo and other operations in respect of goods and vehicles outside permanent customs control zones by the head of the territorial state revenue body or his deputy.
The application is considered by the territorial body within three working days from the date of its registration with the territorial body.
The time limit for establishing a temporary customs control zone is 24 hours. The deadline can be extended for another 24 hours on the basis of a the memo. When transporting goods by rail, if there is no a customs control zone at the destination station, a temporary customs control zone is established for a period of no more than 5 (five) working days from the date of the decision to create it.
According to the paragraph 4 of Article 502, paragraph 5 of Article 509 and paragraph 4 of Article 516 of the Code of the Republic of Kazakhstan "On customs regulation in the Republic of Kazakhstan", structures, premises and outdoor areas intended for use as a temporary storage warehouse are located, settled and equipped in such a way as to ensure:
- safety of goods and exclude access to them by unauthorized persons with no authority over the goods;
- possibility of performing customs control over these goods.