
According to Article 345 of the Code of the Republic of Kazakhstan «On customs regulation in the Republic of Kazakhstan» when customs declaration of goods for personal use (hereinafter-GPU), except for goods sent through the international postal services (hereinafter - IPS), the purpose of their importation into the customs territory of the Eurasian Economic Union (hereinafter - EEU) and (or) presence in the customs territory of the EEU or export from the customs territory of the EEU, such goods are subject to release:
- for free circulation;
- for temporary placement on customs territory of EEU;
- for temporary placement outside the customs territory of EEU;
- for export.
The release of GPU subject to customs declaration into free circulation or for export is carried out by the customs authority, provided that customs payments have been paid and prohibitions and restrictions have been observed in accordance with the legislation. The release of GPU transported across the customs border of the EEU in accompanied baggage is carried out by the customs authority before crediting the amounts of customs payments paid in respect of GPU to the relevant accounts. The release of GPU, sent through IPS, is made by the customs authority before the payment of customs duties.
GPU, transported across the customs border of the EEU, which are not subject to customs declaration, are considered to be released into free circulation or released for export from the moment of crossing the exit line from the "green" corridor or the line of completion of customs operations at the places of arrival or departure.
The release of goods for personal use subject to sanitary quarantine, veterinary, quarantine phytosanitary and other types of state control is carried out after the implementation of the appropriate type of state control.
Chief specialist of c/p «Bakhty»
SRD for EKR Dandesov N.S.