Entrepreneurs exporting goods to the countries of the Eurasian Economic Union (EAEU) should determine in advance the origin of the goods and the amount of the customs duty rate applied when the goods were imported into Kazakhstan. This was stated at a briefing held at the Regional Communications Service by Temir Kulekin, Head of the Customs Administration Department of the Department of State Revenues of the East Kazakhstan Region.
In accordance with Kazakhstan’s obligations to the World Trade Organization (WTO), goods subject to rates lower than those established by the EAEU Common Customs Tariff are included in the List of Exemptions. The possibility of exporting such goods to other EAEU member states depends on the amount of customs duty paid upon importation.
If goods included in the List of Exemptions were imported into Kazakhstan from a third country at a reduced WTO rate, their subsequent movement to another EAEU member state is not permitted. At the same time, goods cleared at the rates established by the EAEU Common Customs Tariff may, provided that the necessary documents are available, be freely moved and sold within the Union.
Therefore, before purchasing goods, an entrepreneur should verify their EAEU CN code, country of origin, and the documents related to the initial importation. The information specified in the contract, invoice, transport documents, customs declaration, and electronic invoice must be consistent.
If there are discrepancies in the name, quantity, code, or other identification details of the goods, an additional verification may be required. To avoid such situations, specialists recommend determining the customs status of the goods in advance at the time of purchase and ensuring that all documents are properly aligned.
If necessary, entrepreneurs may obtain clarifications from the relevant territorial state revenue authority.