In accordance with sub-paragraphs 7) and 8) of paragraph 1 of Article 343 of the Code of the Republic of Kazakhstan "On Customs Regulation in the Republic of Kazakhstan" (hereinafter referred to as the Code), customs declarations in writing are subject to:
cash and (or) traveler's checks, if the total amount of such cash and (or) traveler's checks upon their one-time import into the customs territory of the Eurasian Economic Union or one-time export from the customs territory of the Union exceeds the amount equivalent to 10 thousand US dollars at the exchange rate effective on the day of submission to the customs authority of the passenger customs declarations;
monetary instruments, with the exception of traveler's checks.
According to subparagraph 35) of paragraph 1 of Article 3 of the Code, cash means banknotes in the form of banknotes and treasury notes, coins, with the exception of coins made of precious metals, which are in circulation and are legal tender in the member States of the Eurasian Economic Union or states (group of states) that are not members of the Eurasian Economic Union, including withdrawn or withdrawn from circulation, but subject to exchange for banknotes in circulation.
When moving cash and (or) traveler's checks in excess of $ 10,000 and (or) monetary instruments, an individual fills in 2 copies of the main and additional passenger customs declaration forms.
In the case of customs declaration of monetary instruments, with the exception of traveler's checks, the passenger customs declaration indicates the nominal value or the corresponding amount in the currency of the Member State or foreign currency, the right to receive which is certified by the monetary instrument. If there is no nominal value and it is impossible to determine the amount in the currency of a member state or a foreign currency, the right to receive which is certified by a monetary instrument, the passenger customs declaration indicates the number of monetary instruments transported across the customs border of the Eurasian Economic Union.
In order to counteract the legalization (laundering) of proceeds from crime and the financing of terrorism when individuals move cash and (or) monetary instruments subject to customs declaration across the customs border of the Eurasian Economic Union, the following information must be indicated in the passenger customs declaration:
1) details of the document confirming the right of a foreign citizen or a stateless person to stay (reside) in the territory of the member state, the address of the place of residence (registration) or the place of stay in the territory of the member state;
2) information about monetary instruments, with the exception of traveler's checks (type of monetary instrument, name of the issuer, date of issue and identifying number (if available));
3) information about the source of origin of cash and (or) monetary instruments, about their owners, if the transferred cash and (or) monetary instruments are not the property of the declarant, as well as information about the intended use of such cash and (or) monetary instruments;
4) information about the route and method of transportation (the type of transport by which the transportation is carried out) of cash and (or) monetary instruments.
Customs declaration of imported (exported) cash and (or) traveler's checks for a total amount equal to or not exceeding the equivalent of 10 thousand US dollars may be carried out at the request of an individual.
Please note that due to the entry into force of the Decision of the Board of the Eurasian Economic Commission No. 130 dated August 6, 2019 "On the submission of documents to confirm the origin of cash and (or) monetary instruments" from February 4, 2020. the passenger customs declaration is accompanied by the submission of documents to confirm the origin of cash and (or) monetary instruments, if the total amount of such cash and (or) monetary instruments during their one-time import into the customs territory of the Union or one-time export from the customs territory of the Union exceeds the amount equivalent to 100 thousand US dollars at the exchange rate on the day of submission of such a declaration to the customs authority.
The list of documents confirming the origin of cash and (or) monetary instruments was approved by the Decision of the Joint Board of Customs Services of the Member States of the Customs Union dated December 30, 2020 No. 35/6 "On the formation of a list of documents confirming the origin of cash and (or) monetary instruments":
- certificate of personal income and amounts of personal income tax;
- a certificate from the accounting department (subject to simultaneous submission of an extract from the workbook and a copy of the employment order);
- documents issued by credit institutions when performing conversion operations;
- acts, contracts for the work performed (services provided) confirming the payment of the transferred funds to an individual;
- a bank loan agreement issued by credit organizations, an agreement with a specialized commercial organization that provides short-term loans secured by movable property of citizens and storage of things;
- a document on the registration of an individual as an entrepreneur, as well as a copy of the financial report submitted to the tax authority;
- loan agreement;
- purchase and sale agreement;
- donation agreement;
- acceptance certificate;
- extract from the register of the relevant authorized body on the transfer of ownership of immovable property;
- a cash receipt (other document) issued by the organizer of a lottery, competition, sports or cultural event, gambling establishment, etc., confirming the payment of winnings (prize) to an individual;
- the decision of the company to pay dividends based on the results of the calendar period or an extract from the register of shareholders or participants in joint ownership;
- certificate of withdrawal of cash from the account of a credit institution;
- real estate lease agreement;
- an agreement on the payment of alimony, a court order on the recovery of alimony;
- certificate of acceptance of inheritance or other document issued by an authorized body, including a foreign state, attesting to the receipt of inheritance of cash and (or) monetary instruments;
- other, including notarized documents confirming the origin of cash and (or) monetary instruments.