By Decision No. 25 of the Board of the Eurasian Economic Commission dated February 7, 2018, Decision No. 330 of the Customs Union Commission dated June 18, 2010, concerning the procedure for confirming the actual export of goods from the customs territory of the Eurasian Economic Union (EAEU), was declared invalid.
According to Decision No. 25, the actual export of goods from the customs territory of the EAEU is confirmed electronically through an "electronic confirmation." The customs authority at the point of departure sends an electronic notification to the information system of the customs authority that released the goods. This procedure eliminates the use of paper customs declarations and the need for their certification by the customs authority of release.
In accordance with Paragraph 7 of Article 166 and of Article 467 of the Tax Code of the Republic of Kazakhstan, information from customs authorities confirming the actual export of goods serves as the basis for export confirmation and value-added tax (VAT) refund. If an electronic customs declaration and notification of actual export are available, submission of additional documents is not required.
If there is no information regarding the export of goods, the declarant or an authorized person has the right to submit a reasoned request to the customs authority of release in electronic or written form. The customs authority sends a request to the customs authority at the point of departure and, based on the received information, provides confirmation or denial of the actual export of goods.
In accordance with Decisions No. 25 dated February 7, 2018, and No. 144 dated August 28, 2018, export confirmation is carried out through the "ASTANA-1" information system, where the relevant module has been operating since February 2019. In addition, from April 11, 2026, export confirmation has also been implemented in the "Keden" information system.