Customs regulation of the activity of customs 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 25 and 60 (hereinafter - the Code) http://adilet.zan.kz/rus/docs/K1700000123..;
2) Order of the Acting Minister of Finance of the Republic of Kazakhstan dated 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 areas and duty-free stores” (Annex 2) (link to the NAP http://adilet.zan.kz/rus/docs/V1800016549);
4) By 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 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 NAP http://adilet.zan.kz/rus/docs/V2000020380).
The conditions for inclusion in the register of owners of customs warehouses are:
1) ownership, economic management, operational management or lease of structures, premises (parts of premises) and (or) open areas intended for use as a customs warehouse and meeting the following requirements:
availability of control systems for entry of vehicles into the territory and exit from the territory, entry of persons into the territory and (or) premises and exit from the territory and (or) premises (where documents, goods and vehicles subject to customs control are located), equipped with video surveillance facilities, operating in 24-hour mode, allowing to view video information about the events that occurred within thirty calendar days in the territory of the warehouse - for warehouses of open type;
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 sound access roads;
availability of places for inspection of goods, including covered areas with electric lighting and equipped with video surveillance, operating in a 24-hour mode, allowing to view video information about the events that occurred within thirty calendar days. At the same time, the place of inspection shall be marked with yellow paint or adhesive tape and exclude the presence of unviewable zones (areas) for video surveillance means;
when the legal entity is included in the register of owners of customs warehouses:
the territory, including adjoining loading and unloading areas, except for the areas of the territory, where tree and shrub and herbaceous vegetation of natural origin are located, shall be marked in accordance with Paragraph 5 of Article 404 of the Code and shall have concrete, asphalt or other hard cover;
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 (one or more warehouses and areas), shall be a single and indivisible complex, located at one postal address and shall have a continuous fence around the entire perimeter;
2) for legal entities applying for inclusion in the Register of owners of customs warehouses as owners of customs warehouses of open type, - availability of the contract of insurance of the risk of civil liability of the owner of the customs warehouses;
2) for legal entities, applying for inclusion in the Register of owners of customs warehouses as owners of open-type customs warehouses, - availability of the contract of insurance of the risk of civil liability of the owner of the customs warehouse, which may occur as a result of causing damage to goods of other persons, being 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, 544, 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 outstanding convictions 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, 256, 286, 297, 366 and 367 of the Criminal Code of the Republic of Kazakhstan dated July 3, 2014 from natural persons who are managers of legal entities applying for inclusion in the Register of owners of customs warehouses.
If structures, premises (parts of premises) and (or) open areas are leased on the day of submission of the application for inclusion in the Register of owners of customs warehouses, the lease agreement with respect to such structures, premises (parts of premises) and (or) open areas shall be concluded for a period of not less than three years.
Additional requirements are established by the Order of the Minister of Finance of the Republic of Kazakhstan dated February 23, 2018 № 280.
Thus, structures, premises (parts of premises) and (or) open areas, intended for use as a customs warehouse of open and closed type, 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 the Warehouses;
4) checkpoints;
5) equipping the perimeter with video surveillance means (except for the free warehouse with the area over 10 (ten) thousand square meters), whereby the surveillance cameras have the function of recording in the round-the-clock mode and allow viewing video information on the occurred events 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 transfer of information contained in the reports on goods stored in warehouses to the territorial bodies of state revenues in oblasts, cities of republican significance and capitals, and electronic receipt of information on release of goods stored in warehouses.
In case of using a part of the territory (premises) of an open-type customs warehouse as a temporary storage warehouse, the owner of the customs warehouse shall ensure availability of technically sound access roads to the temporary storage warehouse, availability of places for inspection of goods, equipping them with electric lighting and equipping them with video surveillance facilities, functioning in 24-hour regime, providing the possibility of remote access to the state revenue authority to view video information in real time, accumulation of data on goods stored in the warehouse.
The difference between an open and a closed type of customs warehouse is as follows:
Customs warehouses are closed warehouses if they are intended for storage of goods of the owner of this customs warehouse.
The activity of the customs warehouse shall not be licensed.
To open a customs warehouse, an application for inclusion in the register of owners of customs 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 the customs 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 zone of activity of which the customs warehouse is established.
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 shall draw up an act of customs inspection on compliance or non-compliance with the conditions for inclusion in the Register.
The application shall be considered by the territorial customs authority, in the zone of activity of which the customs warehouse is established, within ten working days from the day of its registration in the territorial customs authority.
In addition, we inform that since 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 changes in 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 customs warehouse are established by Articles 512, 513 and 514 of the Code.
In addition, we would like to inform you that you can get advice on customs legislation at the Department of State Revenue, in the area of activity of which you plan to open a customs warehouse or perform other customs operations in accordance with the 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.