Software communicated via the Internet is not subject to customs declaration

Participants of foreign economic activity apply to State Revenue Department with a question on explaining the procedure for customs declaration of software communicated via the Internet.

In this regard, I would like to bring to the attention of our subscribers information on this issue one more time.

As you know, the customs authorities exercise customs control over the movement of goods and vehicles across the customs border of the Eurasian Economic Union(hereinafter referred - EEU).

The movement of goods across the customs border of the EEU means the import of goods into the customs territory of the EEU or the export of goods from the customs territory of the EEU.

Import of goods into the customs territory of the EEU is performing actions related to crossing the customs border of the EEU and as a result of which the goods arrived in the customs territory of the EEU by any means, including mail transported internationally, use of pipeline transport and power lines, before the release of such goods by customs authorities.

The Code of the Republic of Kazakhstan "On Customs Regulation in the Republic of Kazakhstan" provides for the concept of "goods" – any movable property, including the currency of the EEU Member States, securities and (or) currency values, traveller's checks, electric energy, as well as other movable things equated to immovable property.

Accordingly, the software is not a product that moves through the customs territory of the EEU, but is communicated via the Internet, and therefore is not subject to customs declaration.