Topical issues on the provision of benefits and exemptions from customs duties and taxes

Topical issues on the provision of benefits and exemptions from customs duties and taxes

Benefits for the payment of customs duties and taxes are established by both the national legislation of the Republic of Kazakhstan and the legislation of the EAEU and international treaties. Benefits are one of the instruments of tariff regulation of foreign economic activity. They are divided into the following types:

  • Benefits for the payment of import duties are provided to importers in the form of a reduction in the rate or a full exemption from payment of payments. Cases of exemption from payment of import customs duties are regulated by Annex 6 of the EAEU Treaty, Decisions of the CUC №130 of 27.11.2009 and №728 of 15.07.2011.

https://adilet.zan.kz/rus/docs/H09T0000130

https://adilet.zan.kz/rus/docs/H11T0000728

Tariff benefits cannot be of an individual nature and are applied regardless of the country of origin of the goods. Tariff benefits in the form of exemption from payment of import customs duties are provided in respect of goods imported into the customs territory of the EAEU from third countries, imported as humanitarian, gratuitous, technical assistance, disaster relief, goods as a contribution of a foreign founder, products of marine fishing vessels, national and foreign currency, and others.

  • VAT benefits Article 399 of the Tax Code of the Republic of Kazakhstan specifies cases of exemption from VAT, imported with humanitarian, charitable, technical assistance, raw materials and materials for production, as well as medicines and medical devices, etc.

The Order of the Ministry of Finance of the Republic of Kazakhstan dated 23.02.2018 №267 regulates the Rules for exemption from VAT on imports of goods. https://adilet.zan.kz/rus/docs/V1800016688

  • Benefits for the payment of customs duties for the customs declaration of goods, as well as cases when customs duties are not paid, are established in accordance with Article 80 of the Code of the Republic of Kazakhstan "On Customs Regulation in the Republic of Kazakhstan".

The Order of the Ministry of Finance of the Republic of Kazakhstan dated 14.02.2018 №179 approved the Rules for providing documents for exemption from customs duties. https://adilet.zan.kz/rus/docs/V1800016457   

Benefits from customs duties are provided when importing goods as humanitarian, gratuitous, technical assistance, disaster relief, banknotes, coins of national and foreign currency, goods purchased at the expense of grants from States, governments of States, as well as international organizations and others.