During the customs declaration process, participants in foreign economic activity (FEA) frequently encounter the need to urgently secure the payment of customs duties and taxes to resolve outstanding financial obligations and prevent costly delays at the border.
To facilitate the seamless execution of customs operations, Kazakhstani legislation establishes specific frameworks for securing the fulfillment of obligations to pay customs duties and taxes. (Chapter 10 of Articles 96–105 of the Code of the Republic of Kazakhstan No. 123-VІ "On Customs Regulation in the Republic of Kazakhstan," dated December 26, 2017).
The obligation to secure the payment of customs duties and taxes must be fulfilled in the following cases.
Types of customs operations.
-The specifics of customs operations and the release of goods before submitting a declaration for goods, art.194
-The specifics of the release of goods before the verification of customs, other documents and (or) information is completed, art.195
-Ensuring the fulfillment of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties during the customs procedure of customs transit, art.226
-Specifics of the release of goods when appointing a customs examination, art.196
-Conditions for placing goods under the customs procedure of processing outside the customs territory and their use in accordance with such a customs procedure, art.257
-Ensuring the fulfillment of obligations to pay customs duties and taxes in respect of goods for personal use, art.354
-Specifics of applying, completing, and terminating the customs procedure of customs transit in respect of goods of the Eurasian Economic Union transported from one part of the Customs territory of the Eurasian Economic Union to another part of the Customs territory of the Eurasian Economic Union through the territories of non-member States of the Eurasian Economic Union and (or) by sea, art.387
-Placing goods under the customs procedure of a customs warehouse without actually placing them in a customs warehouse, except for cases where the declarant is an authorized economic operator, subparagraph 1, paragraph 2 of Article 96
-Replacing foreign goods placed under the customs procedure of processing in the customs territory with equivalent goods, except for cases where the declarant is an authorized economic operator, subparagraph.2 paragraph 2 of art.96
-placing the goods in temporary storage at the request of a person with authority in respect of the goods, in accordance with Article 170 of this Code, subparagraph 4, paragraph 2, art.96
-detecting signs that the submitted documents are executed improperly and (or) contain false information in accordance with Article 397 of this Code, subparagraph 5, paragraph 2, Article 96
Ways to ensure payment of customs duties:
Money; paragraph 4 , Article 98
Bank guarantee; paragraph 1, Article 99
Contract of guarantee; paragraph 1, Article100,
Pledge of property; paragraph 1, Article101
Insurance contract. paragraph 1, Article 102
The documents may include, depending on the security method:
copies of payment documents;
contract of pledge and appraiser's report;
bank guarantee;
contract of insurance or guaranty.
Since April 11, 2026, at 00:00 hours, the registration of security instruments ensuring the fulfillment of obligations to pay customs duties and taxes is processed through the IS "Keden". Applications submitted via the e-Otinish platform, documentolog or in hard-copy paper format are no longer accepted, the sole exception applies to applications (sending) for the submission of original physical pledge contracts and certified property valuation reports.