Customs regulation of activities of temporary storage warehouses in the Republic of Kazakhstan is carried out in accordance with:
1) The Code of the Republic of Kazakhstan “On Customs Regulation in the Republic of Kazakhstan, Chapters 17 and 59 (hereinafter - the Code) http://adilet.zan.kz/rus/docs/K1700000123..;
2) Order of the Acting Minister of Finance of the Republic of Kazakhstan from July 10, 2020 № 665 “On Approval of the Rules for the provision of public services by public revenue authorities of the Republic of Kazakhstan” (Annex 25) (link to the NAP http://zan.gov.kz/client/#!/doc/199620/rus);
3) Order of the Minister of Finance of the Republic of Kazakhstan dated February 23, 2018 № 280 “On some issues of temporary customs control zones, temporary storage places and duty-free stores” (link to the NLA http://adilet.zan.kz/rus/docs/V1800016549);
4) Order of the Minister of Finance of the Republic of Kazakhstan from February 1, 2018 № 110 “On Approval of the forms of some customs documents” (link to NAP http://adilet.zan.kz/rus/docs/V1800016365) (form of the prescription for inspection of premises and territories);
6) Decision of the Commission of the Customs Union of May 20, 2010 № 260 (link to the NAP http://adilet.zan.kz/rus/docs/H10T0000260) (form of the act of inspection of premises and territories);
7) Order of the First Deputy Prime Minister of the Republic of Kazakhstan - Minister of Finance of the Republic of Kazakhstan from April 10, 2020 № 374 “On some issues of accounting and reporting to the state revenue authority” (Annex 2) (link to the NLA http://adilet.zan.kz/rus/docs/V2000020380).
Conditions for inclusion in the register of owners of temporary storage warehouses:
1) ownership, economic management, operational management or lease of structures, premises (parts of premises) and (or) open areas intended for use as a temporary storage warehouse and meeting the following requirements:
availability of control systems of entry of vehicles into the territory of the temporary storage warehouse and exit from the territory of the temporary storage warehouse and (or) premises, entry of persons into the territory of the temporary storage warehouse and (or) premises and exit from the territory of the temporary storage warehouse and (or) premises (where documents, goods and vehicles subject to customs control are located), equipped with video surveillance facilities, operating in 24-hour mode, providing the possibility of remote access to the state revenue body to view video information in re mode
confirmation of the right to own, use and (or) dispose of the necessary loading and unloading mechanisms or the existence of a contract with a person providing services related to the use of loading and unloading mechanisms;
confirmation of the right to own, use and (or) dispose of certified weighing equipment corresponding to the nature of the goods and vehicles being placed, and in case of gas placement in special storage facilities - availability of appropriate metering devices;
availability of technically serviceable access roads;
availability of places for inspection of goods, including covered areas equipped with electric lighting and equipped with video surveillance, operating in a round-the-clock mode, providing remote access to the state revenue authority to view video information in real time, accumulation and review of video information within thirty calendar days. At the same time the place of inspection shall be marked along the perimeter with yellow paint or adhesive tape and exclude the presence of unviewable zones (areas) for video surveillance;
no buildings (structures) and facilities not related to the warehouse operations shall be located on the territory;
the territory, including adjoining loading and unloading areas, except for the areas of the territory with naturally occurring tree and shrub and herbaceous vegetation, shall be marked in accordance with Article 404.5 of the Code and shall have concrete, asphalt or other hard surface;
2) availability of a contract of insurance of the risk of civil liability of the owner of the temporary storage warehouse, which may occur as a result of causing damage to the goods of other persons in storage, or violation of other terms and conditions of storage contracts with other persons, for the insurance amount established by the contract;
3) absence on the day of application to the territorial customs authority of the obligation on payment of customs payments, taxes, special, anti-dumping, countervailing duties, penalties and interests not fulfilled within the established time limit;
4) absence of facts of bringing to administrative responsibility in accordance with Articles 521, 528, 528, 532, 533, 533, 534, 539, 540, 555 and 558 of the Code of the Republic of Kazakhstan on Administrative Offenses within one year prior to the day of application to the territorial customs body;
5) availability of a contract (agreement) on the use of the information system of electronic invoices;
6) absence of unexpunged criminal record under Articles 190, 192-1, 193, 209, 213, 213, 214, 218, 233, 233-1, 250, 259, 311 and 312 of the Criminal Code of the Republic of Kazakhstan dated July 16, 1997, as well as under Articles 214, 216, 218, 234, 235-1, 236, 245, 255, 256, 286, 297, 366 and 367 of the Criminal Code of the Republic of Kazakhstan dated July 3, 2014 from individuals who are managers of legal entities applying for inclusion in the register of owners of temporary storage warehouses.
If structures, premises (parts of premises) and (or) open areas are leased as of the date of application for inclusion in the register of owners of temporary storage warehouses, the lease agreement in respect of such structures, premises (parts of premises) and (or) open areas shall be concluded for a period of not less than one year.
The application for inclusion in the register of owners of temporary storage warehouses shall be submitted by a legal entity through the information system of customs authorities with the attachment of the contract of insurance of civil liability of the owner of a temporary storage warehouse, which is concluded in electronic form using the Internet resource of the insurer and (or) Internet resources of other organizations, to the territorial customs authority, in the area of activity of which the temporary storage warehouse is established.
The application shall be considered by the territorial customs authority, in the zone of activity of which the temporary storage warehouse is established, within ten working days from the day of its registration with the territorial customs authority.
Additional requirements are established by the Order of the Minister of Finance of the Republic of Kazakhstan dated February 23, 2018 No. 280.
Thus, structures, premises (parts of premises) and (or) open areas intended for use as a temporary storage warehouse shall be arranged and equipped in such a way as to ensure:
safety of goods and exclude access to them by unauthorized persons who are not employees of warehouses, who do not have authority with respect to goods, or who are not representatives of persons having such authority;
the possibility of carrying out customs control with respect to these goods.
Structures, premises (parts of premises) and (or) open areas, intended for use as warehouses, shall be a protected territory with hard surface (asphalt, concrete or other hard surface), equipped for parking of means of transport and goods under customs control.
The following requirements shall apply to the location (except for a free warehouse), arrangement and equipment of warehouses:
1) technically serviceable access roads depending on the type of transportation;
2) necessary loading and unloading mechanisms in accordance with the nature of the goods placed or the existence of a contract with a person providing services related to the use of loading and unloading mechanisms;
3) continuity of fencing around the entire perimeter of warehouses;
4) checkpoints;
5) equipping the perimeter with video surveillance facilities (except for a free warehouse with an area exceeding 10 (ten) thousand square meters), whereby the surveillance cameras shall have the function of recording in a round-the-clock mode and allow viewing video information on the events that occurred within 30 (thirty) calendar days;
6) certified weighing equipment corresponding to the nature of the goods and vehicles being placed, and in case of gas placement in special storage facilities - appropriate metering devices;
7) the possibility of electronic transmission to the territorial bodies of state revenues for oblasts, cities of republican significance and capital cities of the Republic of Belarus of information contained in the reports on goods in warehouses, and electronic receipt of information on release of goods in warehouses.
Further, the customs officer shall send a prescription for the customs inspection of premises and territories for compliance with the above-mentioned conditions, indicating the date and time. After the inspection, the customs officer draws up an act of customs inspection on compliance or non-compliance with the conditions for inclusion in the Register.
In addition, we inform that from February 10, 2025 the provision of the state service “Inclusion in the register of owners of temporary storage places”, as well as suspension, resumption of activities, exclusion from the register, as well as changing the information declared at inclusion in the register, is carried out through the information system “Keden” (http://keden.kgd.gov.kz).
The conditions for suspension of activities, exclusion from the register, as well as the obligations of the owner of the temporary storage warehouse are set out in Articles 505, 506 and 507 of the Code.
In addition, we inform you that you can get advice on customs legislation at the Department of State Revenue, in the area of activity of which it is planned to open a temporary storage warehouse or perform other customs operations in accordance with customs legislation.
Contact details of the responsible officers of the Department of State Revenue in the Zhetisu region:
Arlan Ruslanuly Tenizbaev, 87766133363, a.tenizbaev@kgd.gov.kz;
Myrzakanov Tilek Myrzabekuly, 87478784776, t.myrzakanov@kgd.gov.kz.