By Order dated August 10, 2026, the Ministry of Finance of the Republic of Kazakhstan introduced amendments to the rules governing the operation of temporary customs control zones, temporary storage facilities, and duty‑free shops. The amendments affected the rules for establishing and terminating the operation of temporary customs control zones. Now, the decision to establish them for the purpose of conducting customs control, cargo and other operations outside permanent zones is made by the head of the territorial body of state revenues or their deputy.
The changes also affected the requirements for temporary storage warehouses, open and closed customs warehouses, and free warehouses.
For such facilities, in addition to free warehouses, a requirement has been established to ensure electronic exchange of information with the territorial bodies of state revenues. In particular, this concerns the transmission of information about goods located in warehouses and the receipt of information about their release.
What will change for duty‑free shops
Separate amendments concern duty‑free shops. If their operations are suspended, goods placed under the duty‑free customs procedure must be transferred to other appropriate customs procedures.
For EAEU goods, two options have been provided: to place them under the customs export procedure or to export them from the store to the customs territory of the EAEU.
These requirements must be met within 60 calendar days from the date the decision to suspend the store’s operations is made.
The changes also affected the procedure for selling goods. Duty‑free shops must use cash registers in accordance with Articles 110 and 111 of the Tax Code.
In addition, when selling goods, the requirements for issuing invoices, as set out in Articles 207, 208 and 209 of the Tax Code, must be observed.
Another rule concerns the placement of goods. They are placed in the warehouse of the duty‑free shop in the presence of or with the knowledge of officials of the territorial bodies of state revenue.
The new rules will come into effect on August 25, 2026.
Department of Explanatory Work and Contact Center DGD in Zhambyl region