Inspection of of vehicles temporarily imported by individuals for personal use.

Inspection of  of vehicles temporarily imported by individuals for personal use.

Currently, the State Revenue Department  for  East Kazakhstan region, together with the Police Department of the East Kazakhstan region, are conducting raid measures against foreign vehicles temporarily imported into the territory of the Republic of Kazakhstan.

During the raid,  checks are conducted of persons  who drive vehicles as well as the period of temporary import of the vehicle.

In this connection, we recall that in accordance with Article 347 of the Code of the Republic of Kazakhstan «On Customs Regulation in the Republic of Kazakhstan», "hereinafter – the Code", temporary import into the customs territory of the Eurasian Economic Union (into  Armenia, Belarus, Kazakhstan, Kyrgyzstan, Russia) by foreign individuals of vehicles for personal use, registered in a  non- member state of the Eurasian Economic Union is allowed for a period of no more than one year.

With the permission from the customs authority and without customs declaration, it is allowed to transfer of rights to use of a vehicle temporarily imported by a foreign individual to an individual of a member state of the Eurasian Economic Union, provided that the obligation to pay customs duties and taxes is fulfilled (equal to the amount of customs duties and taxes subject to payment when such goods are released into free circulation «customs clearance»), in accordance with Article 354 of the Code. The transfer of a vehicle does not release the declarant from the obligation to comply with the requirements established by customs legislation, as well as doesn't suspend or extend the term of temporary import of such vehicles, and individuals to whom the temporarily imported vehicle was transferred are not entitled to transfer such a vehicle in the customs territory of the Eurasian Economic Union to other persons, except for the declarant.

Please note that in accordance with Chapter 52 of the Code, temporarily imported vehicles are subject to detention:

- if,  no actions have been taken to re-export from the customs territory of the Eurasian Economic Union, release into free circulation or placement under other customs procedures in respect of such vehicles before the expiration of the period, except for the case when the circumstances specified in subparagraph 5) of paragraph 2 of Article 351 of this Code occurred before the detention.

- If evidence comes to light of  the transfer of temporarily imported vehicles for personal use in cases not provided for by customs legislation, before their customs declaration for the purposes of free circulation.

Compliance with the customs legislation of the Republic of Kazakhstan and the Eurasian Economic Union by foreign individuals who have temporarily imported vehicles is specifically monitored by the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan.