Frequently Asked Questions (Answers) Regarding Inquiries Received by the “E-otiniş” Information System of the State Customs Committee of the Ministry of Finance of the Republic of Kazakhstan (Questions on Customs Administration)
1. What is the maximum period for which goods may remain under the customs warehousing procedure?
In accordance with paragraph 1 of Article 237 of the Code of the Republic of Kazakhstan “On Customs Regulation in the Republic of Kazakhstan,” the duration of the customs warehousing procedure may not exceed three years from the date the goods are placed under such a customs procedure, except in the cases provided for in paragraphs 3 and 4 of this article.
Goods placed under the customs warehousing procedure must, prior to the expiration of the period specified in paragraph 1 of this article, be placed under the customs procedures provided for by this Code or released as supplies in accordance with Chapter 41 of this Code.
Goods with a limited shelf life and/or sales period must be placed under another customs procedure no later than one hundred and eighty calendar days before the expiration of the shelf life and/or sales period.
In the event of the closure of a customs warehouse, goods placed under the customs warehouse procedure and located in such a customs warehouse must, no later than sixty calendar days from the date following the date of the cessation of operations of that customs warehouse, must be transferred to another customs warehouse, placed under the customs procedures provided for by this Code, or released as ship’s stores in accordance with Chapter 41 of this Code.
2. Is it possible to file a goods declaration with a state revenue authority where the goods are not in temporary storage?
In accordance with paragraph 7 of the Rules for the Customs Clearance of Goods by Officials of State Revenue Authorities, during the customs clearance of goods, the goods declaration, regardless of its form, shall be submitted by the declarant or customs representative (hereinafter referred to as the “service recipient”) to the service provider in whose area of operation the goods are under customs control, except in cases established by paragraph 2 of Article 180 of the Code, or where the goods, in cases determined by the Eurasian Economic Commission in accordance with paragraph 3 of Article 180 of the Code, are not located on the territory of the Republic of Kazakhstan.
3. Within what time period must the declarant submit missing or undeclared information during preliminary customs declaration?
In accordance with paragraph 7 of Article 185 of the Code of the Republic of Kazakhstan “On Customs Regulation in the Republic of Kazakhstan,” the customs authority shall refuse to release goods if, within thirty calendar days from the day following the date of registration of the customs declaration:
1) the goods are not located in the customs control zone specified in the customs declaration;
2) with respect to goods transported by watercraft, the customs authority has not issued a permit for their unloading at the place of arrival specified in the customs declaration in accordance with paragraph 4 of this article;
3) the customs authority that registered the customs declaration has not been notified of the placement of the goods in the customs control zone specified in the customs declaration;
4) the missing information has not been provided to the customs authority by amending (supplementing) the information declared in the customs declaration, or the customs authority has not been notified that there is no need to make such amendments (supplements).
4. Why is it now mandatory to book a spot in the queue through the electronic system when leaving the territory of Kazakhstan via land border crossings in commercial vehicles (whether loaded with goods or empty)? Can’t we just show up?
The GarGoRuqsat electronic queue system allows carriers to book an electronic queue for crossing the state border, automate the document verification process, and complete border procedures quickly and transparently, eliminating the risk of truck congestion.
Previously, border crossings were conducted on a “first-come, first-served” basis, which led to the formation of vehicle congestion, unpredictable traffic flow, uneven distribution of traffic at checkpoints, and traffic jams on access roads.
The introduction of mandatory reservations through GarGoRuqsat has ensured a transition to a regulated and predictable flow of vehicles.
The requirement to make reservations through the GarGoRuqsat system stems from the need to ensure the controlled distribution of traffic flows, align with the capacity of border crossing points, eliminate informal queueing mechanisms, and implement preliminary checks and digital monitoring of border crossings.
5. What happens if I miss my scheduled appointment time, which I booked through the electronic queue system, or if I don’t show up at all? Will I get a refund?
In accordance with Paragraph 28 of Order No. 707 of the Deputy Prime Minister – Minister of Finance of the Republic of Kazakhstan dated June 27, 2023, “On the Approval of the Rules for the Crossing of the State Border of the Republic of Kazakhstan by Motor Vehicles, Cargo, and Goods, Including Through the Use of a Fee-Based Electronic Queue System” (hereinafter referred to as the “Rules”), if the passage service cannot be provided due to the user’s fault (the user’s refusal of the passage service after booking the date and time of the vehicle’s entry into the waiting area, cancellation, or revocation of the vehicle’s reservation in the EQS, as well as in the event of untimely departure of the vehicle from the waiting area according to the departure time set in the EQS and/or untimely arrival of the vehicle at the checkpoint from the waiting area), the passage service is subject to payment in full, and the funds paid by the user are non-refundable.
However, the security deposit (payment) may be released in full in the event of a single instance within 90 (ninety) calendar days of the vehicle’s failure to arrive at the border crossing point in accordance with the reservation date and time, or in the event of a single cancellation of the reservation within the specified period.
Transferring a previously booked queue in the Electronic Queue System (EQS) to a different date and time for crossing the state border may be done once without requiring a repeat payment for the passage of motor vehicles, cargo, and goods through the state border using the EQS.
6. Why is the electronic queue service subject to a fee, when crossing the border used to be free?
In accordance with paragraph 8-1 of Article 19 of the Law of the Republic of Kazakhstan “On the State Border of the Republic of Kazakhstan,” the fees for the passage of motor vehicles, cargo, and goods, as well as their passage through the electronic queue, are determined by the state body responsible for managing tax revenues and other mandatory payments to the budget, and by the authorized body in the field of customs affairs, in consultation with the antimonopoly authority.
The fees for motor vehicles, cargo, and goods are regulated by Order of the Minister of Finance of the Republic of Kazakhstan No. 538 dated May 25, 2023, “On Determining the Amounts of Fees for the Passage of Motor Vehicles, Cargo, and Goods Across the State Border of the Republic of Kazakhstan, as well as Their Passage via the Electronic Queue”.
7. What data does the electronic queue system verify when booking a border crossing at road checkpoints, and why is this necessary?
In accordance with paragraph 18 of the Rules, the electronic queue system automatically verifies:
1) the existence of an EQS user account through the EQS’s interaction with the state databases “Legal Entities” or “Individuals”;
2) the existence of state registration for the vehicle with the corresponding vehicle identification number (VIN) through the EQS’s interaction with the “Vehicle” state database;
3) the existence of information on driver’s licenses with the appropriate category for the vehicle through the SEO’s interaction with the state “Vehicle” database;
4) the absence of information regarding a vehicle being sought through the SEO’s interaction with the internal affairs information system;
5) the absence of information regarding a driver being wanted through data exchange between the SEO and the information system of the legal statistics and special records authorities;
6) the presence of equipment registration through data exchange between the SEO and the state register of agricultural equipment;
7) the existence of a permit (or permits) for international road transport through information exchange between the SEO and the state “E-Licensing” database and/or the information and analytical system of the transport database and monitoring of transport safety dynamics of the transport control authorities;
8) the existence of a civil liability insurance contract (contracts) for vehicle owners, specifying the policyholder, the insured (driver), the beneficiary, the term of such a contract, the vehicle identification number (VIN) (chassis), and other data necessary for the exercise of state control at the state border, through information exchange between the SEO and the Unified Insurance Database;
9) the absence of tax arrears on mandatory payments to the budget, including vehicle tax, through information exchange between the SEO and the taxpayer’s account;
10) the absence of any outstanding administrative penalties in the form of fines and/or orders to pay fines related to road safety issued to vehicle owners and SEO users, through data exchange between the SEO and the “Unified Register of Administrative Proceedings” database ;
11) the availability of digital documents, including identity documents, driver’s licenses, and proof of vehicle ownership, through data exchange between the SEO and the “Digital Documents” service of the “Mobile Government” information system;
12) the validity of biometric identity verification through data exchange between the SEO and biometric identity verification information systems;
13) verification of the information registered in the “Mobile Citizens Database” against the individual’s phone number, through data exchange between the SEO and the “Mobile Citizens Database” component of the “Mobile Government” information system;
14) availability of information on vehicle technical inspections, through information exchange between the SEO and the Unified Information System for Mandatory Technical Inspections;
15) availability of information on veterinary and/or phytosanitary certificates through information exchange between the SEO and the unified automated management system for the agro-industrial complex, “e-Agriculture”;
16) the availability of customs declarations for goods and vehicles and data on exported goods and vehicles (placed under customs procedures for export, customs transit, re-export, temporary import, and other customs procedures providing for a time limit for the export or delivery of goods and vehicles), through information exchange between the SEO and the “ASTANA-1” information system;
17) absence of outstanding debts on toll roads of the Republic of Kazakhstan, through information exchange between the SEO and data from operators of toll roads (sections) of the Republic of Kazakhstan;
17-1) blocking of the amount of the security deposit (fee) for the use of a reservation in the SEO for the passage of motor vehicles across the state border in the user’s account (personal account);
17-2) the availability of information regarding the registration of a motor vehicle’s crossing of the state border through information exchange between the SEO and state information systems;
18) the availability of information regarding the movement and weighing of a vehicle, including at a state border crossing point, through information exchange between the SEO and the intelligent transportation system and other systems for monitoring the movement of vehicles on national, regional, and municipal roads, as well as automated measurement stations and vehicle weighing stations, as defined by the Laws of the Republic of Kazakhstan “On Motor Transport” and “On Motor Roads.”
This ensures transparency and efficiency during border crossings.
8. Obtaining foreign permits for vehicles to travel through the territory of foreign states?
In accordance with subparagraph 27) of Article 1, paragraph 3 of Article 19-1, and Article 19-7 of the Law of the Republic of Kazakhstan “On Road Transport” (hereinafter referred to as the Law) The Ministry of Transport of the Republic of Kazakhstan is the authorized body and exercises leadership in the field of road transport, as well as, within the limits provided for by the legislation of the Republic of Kazakhstan, inter-sectoral coordination.
The issuance of a foreign permit to a domestic carrier is regulated by Order No. 353 of the Acting Minister of Investment and Development of the Republic of Kazakhstan dated March 27, 2015, “On the Approval of the Rules for the Application of the Permit System for Road Transport in the Republic of Kazakhstan in International Traffic” (hereinafter referred to as the Rules).
The determination of the quota for the exchange and distribution of foreign permits (hereinafter “FPR”) in accordance with paragraph 1 of the Rules is carried out by the Committee for Road Transport and Transport Control of the Ministry of Transport of the Republic of Kazakhstan (hereinafter “KATiTK MT RK”).
Pursuant to paragraph 17 of the Rules, the processing and issuance of IBRs to domestic carriers is carried out by the territorial bodies of KATiTK MT RK through the “e-government” web portal—ELicense.kz.
9. Issuance of a special permit for the transport of heavy and/or oversized vehicles.
Paragraph 4 of the Rules for the Organization and Implementation of the Transportation of Oversized and Heavy Cargo within the Territory of the Republic of Kazakhstan (hereinafter referred to as the “Rules”) (approved by Order of the Minister of Investment and Development of the Republic of Kazakhstan dated February 27, 2015, No. 206) establishes that the transportation of oversized and/or heavy indivisible cargo by motor vehicle (hereinafter “MV”) or of liquid cargo transported in specialized tank trucks on public roads is permitted only with a special permit in the form specified in Appendix 1 to the Rules.
At the same time, in accordance with paragraph 28 of the Rules, the public service “Issuance of a special permit for the passage of heavy and/or oversized motor vehicles” is provided by the territorial divisions of the Transport Committee of the Ministry of Industry and Infrastructure Development of the Republic of Kazakhstan through the submission by the service recipient of an application in the form in accordance with Appendix 3 to the Rules, to the service provider via the “e-government” web portal.
10. What is the procedure for declaring cash in excess of 10,000 U.S. dollars?
In accordance with subparagraph 7) of paragraph 1 of Article 343 of the Code “On Customs Regulation in the Republic of Kazakhstan,” cash and traveler’s checks are subject to customs declaration if the total amount of such cash and traveler’s checks upon their simultaneous importation and exportation from the customs territory of the EAEU exceeds an amount equivalent to ten thousand U.S. dollars at the exchange rate in effect on the date the passenger customs declaration is submitted to the customs authority.
However, the single export by an individual of cash and/or traveler’s checks in a total amount equal to or not exceeding the equivalent of 10,000 (ten thousand) U.S. dollars may be declared in writing at the individual’s discretion.
At the same time, pursuant to paragraph 3 of Article 551 of the Code of the Republic of Kazakhstan “On Administrative Offenses” dated July 5, 2014, No. 235-V ZRK, failure to declare or making a false declaration of cash and monetary instruments transported across the customs border of the Eurasian Economic Union and subject to mandatory written declaration, shall result in a fine of 25% of the undeclared or inaccurately declared amount, as well as the confiscation of such funds and instruments.
At the same time, currently, in order to protect the national interests of the Republic of Kazakhstan and ensure the financial stability of the Republic of Kazakhstan, Decree of the President of the Republic of Kazakhstan No. 830 dated March 14, 2022, “On Measures to Ensure the Financial Stability of the Republic of Kazakhstan” (hereinafter – the Decree) has introduced a ban on the export from the territory of the Republic of Kazakhstan of:
- foreign currency in cash and/or monetary instruments denominated in foreign currency in an amount exceeding the equivalent of 10,000 (ten thousand) U.S. dollars, calculated at the exchange rate of the National Bank of the Republic of Kazakhstan established on the date of export;
- gold bars of refined gold weighing 5, 10, 20, 50, and 100 grams issued by the National Bank of the Republic of Kazakhstan, as well as refined gold weighing more than 100 grams.
Based on the foregoing, to avoid potential legal consequences, we recommend taking this information into account and strictly complying with the established requirements.
11. Under what circumstances are goods imported by an individual from abroad considered goods for personal use?
The specific procedures and conditions for the movement of goods for personal use across the customs border of the Eurasian Economic Union are set forth in Chapter 39 of the Code of the Republic of Kazakhstan “On Customs Regulation in the Republic of Kazakhstan.”
In accordance with the criteria for classifying goods transported by individuals across the customs border of the Customs Union as goods for personal use (Order of the Ministry of Finance of the Republic of Kazakhstan No. 250 dated March 31, 2015), such goods are classified as such if:
1) their quantity does not exceed the following limits:
fur products (including headwear) classified under HS Code 4303 10 of the EAEU Customs Union – 1 (one) item of a single name, size, and style per person;
mobile phone – 2 (two) units per person;
tablets – 2 (two) units per person;
portable computers and their accessories (laptops, netbooks) – 1 (one) unit per person;
jewelry – 5 (five) items per person;
bicycle – 1 (one) unit per person;
stroller – 1 (one) unit per person;
2) the frequency of an individual’s crossing and/or transport of goods across the customs border of the Customs Union does not exceed 1 (one) time per month.
Additionally, vehicles for personal use imported into the customs territory of the Customs Union by any means, if their number exceeds 1 (one) unit per year, are considered to be intended for business activities.
Goods for personal use are imported into the customs territory of the EAEU without payment of customs duties or taxes within the limits of value, weight, and/or quantity norms in accordance with Decision No. 107 of the EAEU Council dated December 20, 2017.
12. What are the duty-free import limits (in terms of value and weight) for goods imported for personal use?
When clearing goods for personal use transported across the customs border of the Eurasian Economic Union (hereinafter – the EAEU), one should be guided by Decision No. 107 of the Council of the Eurasian Economic Commission dated December 20, 2017, “On Certain Issues Related to Goods for Personal Use” (hereinafter referred to as the “Decision”).
The Decision establishes value, weight, and/or quantity limits within which goods for personal use may be imported into the customs territory of the EAEU without payment of customs duties or taxes (Annex 1).
Uniform rates of customs duties and taxes, as well as categories of goods for personal use subject to customs duties and taxes levied as a single customs payment, are set forth in Annex No. 2 to the Decision.
Payment of customs duties and taxes is required if the value, weight, and/or quantity limits within which goods for personal use are imported into the customs territory of the EAEU are exceeded.
If these limits are not exceeded, payment of customs duties and taxes is not required.
13. By what deadline must preliminary information be submitted regarding goods imported into the customs territory of the Eurasian Economic Union by road transport?
Preliminary information must be submitted prior to the arrival of the goods in the customs territory of the Union, but no later than 2 hours before notifying the customs authority of the arrival of the goods in the customs territory of the Union.
14. In which types of transport is the customs transit procedure applied?
The customs transit procedure is applied when goods are transported:
1) from the customs authority at the point of arrival to the customs authority at the point of departure;
2) from the customs authority at the point of arrival to an internal customs authority;
3) from an internal customs authority to a customs authority at the place of departure;
4) from one internal customs authority to another internal customs authority;
5) between customs authorities through the territories of states that are not members of the Eurasian Economic Union and/or by sea.
15. What are the conditions for placing goods under the customs transit procedure?
In accordance with paragraph 1 of Article 223 of the Code of the Republic of Kazakhstan “On Customs Regulation in the Republic of Kazakhstan,” the conditions for placing goods under the customs transit procedure for their carriage (transportation) through the customs territory of the Eurasian Economic Union are:
1) ensuring compliance with the obligation to pay import customs duties and taxes in accordance with Article 226 of this Code—with respect to foreign goods;
2) ensuring compliance with the obligation to pay special, anti-dumping, and countervailing duties in accordance with Article 226 of this Code in cases determined by the Commission—with respect to foreign goods;
3) ensuring the ability to identify goods by the methods provided for in Article 427 of this Code;
4) ensuring that the means of international transport complies with the requirements specified in Article 28 of this Code, if the goods are transported in cargo compartments (sections) of the means of transport to which customs seals and stamps are affixed;
5) compliance with prohibitions and restrictions in accordance with Article 8 of this Code.
16. Within what timeframe does the customs authority organize customs escort?
In accordance with Article 429 of the Code of the Republic of Kazakhstan “On Customs Regulation in the Republic of Kazakhstan”:
1. Customs authorities apply customs escort to ensure the transport of goods under customs control within the customs territory of the Eurasian Economic Union.
2. Customs escort consists of escorting vehicles transporting goods subject to customs control or vehicles subject to customs control.
3. Customs escort is carried out by officials of the customs authorities.
4. The customs authorities are authorized to apply customs escort:
1) when transporting goods under the customs transit procedure in the following cases:
failure to provide, in accordance with Article 226 of this Code, security for the fulfillment of the obligation to pay import customs duties, taxes, special duties, anti-dumping duties, or countervailing duties, or provision of security for the fulfillment of such an obligation in an amount less than that determined in accordance with Article 226 of this Code;
repeated failure by the carrier to fulfill obligations when transporting goods under the customs transit procedure, as established by final administrative penalty decisions, if at least one of such decisions remains unenforced;
failure by the carrier to fulfill, within the established time limit, the obligation to pay import customs duties, taxes, special duties, anti-dumping duties, and countervailing duties in accordance with Article 233 of this Code;
other cases where signs of non-compliance with international treaties and acts constituting the law of the Eurasian Economic Union and/or the legislation of the Republic of Kazakhstan are detected;
2) when transporting foreign goods under customs control, where, in accordance with this Code, such goods may be transported through the customs territory of the Eurasian Economic Union without being placed under the customs transit procedure.
5. The provisions of the fifth paragraph of subparagraph 1) of paragraph 4 of this Article shall not apply if the declarant of goods placed under the customs transit procedure is an authorized economic operator holding a Type 1 or Type 3 certificate.
6. If a customs authority decides to apply customs escort, the customs authority shall inform the carrier of such decision and organize the customs escort no later than twenty-four hours from the time of such decision.
7. In the case of customs escort of vehicles only within the territory of the Republic of Kazakhstan, the procedure for organizing customs escort shall be determined by the authorized body.
8. In the case of customs escort of vehicles through the territories of two or more member states of the Eurasian Economic Union, the procedure for organizing customs escort shall be determined by an international treaty within the framework of the Eurasian Economic Union.
9. For the purposes of applying the third paragraph of subparagraph 1) of paragraph 4 of this Article, the exchange of information regarding final decisions imposing administrative liability on a carrier for failure to fulfill its obligations during the transportation of goods under the customs transit procedure and the enforcement of such decisions shall be carried out in accordance with an international treaty within the framework of the Eurasian Economic Union.
17. What is the time limit for customs transit?
In accordance with Article 224 of the Code of the Republic of Kazakhstan “On Customs Regulation in the Republic of Kazakhstan”:
1. When placing goods under the customs transit procedure, the customs authority of departure shall establish the period within which the goods must be delivered from the customs authority of departure to the customs authority of destination (hereinafter referred to as the customs transit period).
2. For goods transported by rail, the customs transit period is set at a rate of two thousand kilometers per month, but not less than seven calendar days.
For goods transported by other modes of transport, the customs transit period is set in accordance with the usual duration of transport based on the mode of transport and the capabilities of the vehicle, the established route for transporting the goods, other conditions of transportation, and/or the declaration of the declarant or carrier, as well as taking into account the requirements for the driver’s work and rest schedule in accordance with the international treaties of the Republic of Kazakhstan, but not exceeding the maximum duration of customs transit.
3. The maximum duration of customs transit may not exceed the period calculated at a rate of two thousand kilometers per month, or the period determined by the Commission based on the specific characteristics of the transportation of goods placed under the customs transit procedure.
4. The customs transit period established by the customs authority may be extended, upon a reasoned request from the declarant or carrier, within the limits of the period established by paragraph 3 of this article.
The procedure for performing customs operations related to the extension of the customs transit period shall be determined by the Commission.
18. Within what timeframe does the customs authority complete the customs transit procedure?
According to Article 231 of the Code on the Completion and Termination of the Customs Transit Procedure:
1. The customs transit procedure is completed upon delivery of the goods to the place of delivery designated by the customs authority of departure.
2. At the place of delivery, prior to the completion of the customs transit procedure, the goods are placed in a customs control area, including without unloading them from the vehicle in which they were delivered.
The goods shall be placed in the customs control area at any time of day.
3. To complete the customs transit procedure, the carrier or the declarant of the goods placed under the customs transit procedure shall submit to the customs authority of destination a transit declaration, as well as any other documents in their possession relating to the goods being transported:
1) by road transport—within three hours of their arrival at the place of delivery of the goods, and in the event of the goods’ arrival outside the customs authority’s working hours—within three hours of the start of that customs authority’s working hours;
2) by water, air, or rail transport—within the time established by the operational procedures (schedule) of the port, airport, or railway station for international transport, but no later than the end of the next working day of the customs office of destination from the time of the vehicle’s arrival at the place of delivery of the goods.
4. On behalf of the carrier, the actions provided for in paragraph 3 of this article may be performed by persons acting on the carrier’s behalf.
5. At the request of the customs authority, the carrier is required to present the goods.
6. The customs authority of destination shall, within one hour of the submission of the documents specified in paragraph 3 of this article, register their submission in the manner prescribed by the authorized body.
7. The customs authority of destination shall complete the customs transit procedure as soon as possible, but no later than four hours of the customs authority’s working hours from the time of registration of the submission of the documents specified in paragraph 3 of this article; and if the submission of such documents is registered less than four hours before the end of the customs authority’s working hours, – within four hours from the start of that customs authority’s working hours.
8. If the customs authority decides to conduct a customs inspection, the deadline for completing the customs transit procedure may be extended, with the written authorization of the head of the customs authority of destination, the deputy head of the customs authority of destination authorized by the head, or their designates, for the time necessary to conduct the customs inspection, but not exceeding five working days from the day following the date of registration of the submission of the documents specified in paragraph 3 of this article.
9. The completion of the customs transit procedure shall be formalized using the customs authority’s information system by generating an electronic document or by affixing the appropriate marks on the transit declaration or other documents used as a transit declaration.
10. The procedure for performing customs operations related to the completion of the customs transit procedure, including depending on the mode of transport used for the carriage (transportation) of goods, shall be determined by the Commission.
11. Cases where the customs transit procedure is terminated by placing goods in temporary storage or by releasing the goods, as well as the procedure for performing customs operations related to the termination of the customs transit procedure in such cases, including depending on the mode of transport, shall be approved by the authorized body.
12. In the case provided for in paragraph 7 of Article 225 of this Code, as well as if the goods are delivered to a customs authority other than the customs authority of destination, the customs transit procedure shall be terminated in accordance with the procedure established by this Article.
13. If the goods are not delivered, in whole or in part, to the place of delivery and the customs procedure has not been terminated in the cases provided for in paragraph 12 of this Article, the customs transit procedure shall be terminated.
The procedure for performing customs operations related to the termination of the customs transit procedure, the time limits within which the customs transit procedure is to be terminated, and the procedure for formalizing the termination of the customs transit procedure shall be determined by the Commission.
14. Upon delivery of goods to a customs control zone established in structures, premises (parts of premises), and/or open areas (parts of open areas) of an authorized economic operator holding a Type 2 or Type 3 certificate, the customs transit procedure shall be terminated in accordance with the provisions set forth in Article 539 of this Code.
19. What documents may be used as a transit declaration?
Pursuant to paragraph 3 of Article 178 of the Code, transport (shipping), commercial, and/or other documents, including those provided for by international treaties of the Republic of Kazakhstan, may be used as a transit declaration, except in the cases provided for in paragraph 2 of Article 388 and paragraph 3 of Article 389 of this Code.
When transport (carriage), commercial, and/or other documents, including those provided for by international treaties of the Republic of Kazakhstan, are used as a transit declaration, such documents must contain the information specified in paragraph 1 of this article.
If the documents used as a transit declaration do not contain all the information specified in paragraph 1 of this article, the missing information must be included in the documents attached to such transit declaration or accompanying it, which are submitted to the customs authority.
20. How to open a temporary storage warehouse (hereinafter referred to as “TSW”)?
Conditions for inclusion in the register of temporary storage facility owners:
1) ownership, economic management, operational control, or lease of structures, premises (parts of premises), and/or open areas intended for use as a temporary storage facility and meeting the following requirements:
the presence of systems for controlling the entry of vehicles into and exit from the territory of the temporary storage facility, the entry of persons into the territory of the temporary storage facility and/or into the premises, and the exit from the territory of the temporary storage facility and/or from the premises (where documents, goods, and vehicles subject to customs control are located), equipped with video surveillance systems operating 24 hours a day, providing the state revenue authority with remote access to view video footage in real time, as well as the ability to store and review video footage of events that occurred within the temporary storage facility for a period of thirty calendar days;
confirmation of the right to own, use, and/or dispose of the necessary loading and unloading equipment, or the existence of a contract with a service provider for the use of such equipment;
confirmation of the right to own, use, and/or dispose of certified weighing equipment appropriate to the nature of the goods and vehicles being stored, and, in the case of storing gas in special storage facilities, the availability of appropriate metering devices;
the availability of technically sound access roads;
the availability of areas for inspecting goods, including covered areas equipped with electric lighting and video surveillance systems, operating on a 24-hour basis, providing the state revenue authority with remote access to view video footage in real time, as well as the ability to store and review video footage for a period of thirty calendar days. In this regard, the inspection area must be marked along its perimeter with yellow paint or adhesive tape and must not contain any blind spots (areas) for the video surveillance system;
no buildings (structures) or facilities unrelated to the warehouse’s operations may be located on the premises;
the territory, including adjacent loading and unloading areas, with the exception of areas covered by naturally occurring trees, shrubs, and grass, must be marked in accordance with paragraph 5 of Article 404 of the Code and have a concrete, asphalt, or other hard surface;
2) the existence of a civil liability insurance policy for the owner of the temporary storage warehouse covering risks that may arise from damage to goods belonging to third parties in storage or from a breach of other terms of storage agreements with third parties, for an insured amount specified in the policy;
3) the absence, as of the date of application to the territorial customs authority, of any outstanding obligations to pay customs duties, taxes, special duties, anti-dumping duties, countervailing duties, penalties, or interest that were not fulfilled within the prescribed time limit;
4) the absence of any instances of administrative liability imposed within one year prior to the date of application to the territorial customs authority in accordance with