All goods and transportation vehicles are transferred across a customs border under the terms and conditions of the declared customs procedure (regime). The customs procedure is a set of provisions defining a status of the goods and transportation vehicles, which are transferred across a customs border.

17 customs regimes are currently operating, which could be divided into:

  • main procedures, which include release for internal consumption, export, and customs transit;

  • economic customs procedures, which include processing in the customs territory (tolling), processing outside of the customs territory, processing for internal consumption, temporary import (admission), a customs warehouse, a free warehouse, free customs zones, and a special customs procedure;

  • final customs procedures – re-importation, re-export, destruction and refusal in favour of the state;

  • special procedures, which include temporary export, duty-free trade.

Each of the listed customs procedures provides special conditions and requirements (bans) to the transferrable goods and vehicles; conditions, on which the goods would be kept and used in the territory of a country and outside of it; requirements to the legal status of a person transferring the goods and vehicles across a customs border.

The right choice of a customs procedure should be relevant to the characteristics of imported goods or vehicle, conditions and purposes of the external economic transaction that is one of the main conditions of successful implementation of a specific transaction or project.

Premature request of a foreign trader for the qualified consultation on customs regulation will help to avoid possible mistakes and will structure an external economic transaction with the smallest risks and optimise fiscal loading.

Relying on GRATA Law Firm’s long-term experience, we are ready to offer the following services:

  • legal analysis of a foreign trade transaction for compliance with requirements of the customs legislation, an exception or the maximum decrease in customs risks. Recommendations on transaction structure;

  • consultation concerning the choice of an optimum customs procedure to the imported and exported goods, terms of delivery of goods, changing or completion of the chosen customs procedure;

  • explanation of provisions of the customs legislation of the Customs Union and development of practical recommendations on their application;

  • definition of classification codes of goods or product range of foreign trade activity (HS code);

  • assistance in obtaining a preliminary decision on HS code, carrying out examinations with a view of the correct application of rates of customs duties and/or representation, in this regard, of interests before customs authorities;

  • cancellation, change or withdrawal of the preliminary decision;

  • legal support of investment projects connected with import and export of equipment, components and spare parts, sea vessels and air crafts.

 

 

  • preparation of analysis of the legislation of the Customs Union concerning a turnover of oil products for a Russian mining company;

  • advising a French technical engineering company on customs procedures on export of goods from Kazakhstan;

  • advising a large Russian subsoil user concerning customs regimes, payments and privileges applicable in the territory of Kazakhstan at application of "Tolling structure";

  • drafting the USAID review of tax and customs legislation regulating import and turnover of humanitarian aid in Kazakhstan and the Customs Union. Development of recommendations about amendments to the legislation of the Republic of Kazakhstan in terms of regulation of humanitarian aid deliveries.

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16.08.2018

Renewable energy projects – next destination for investments in Kazakhstan

Renewable energy development has recently become hot topic in Kazakhstan that is actively being discussed among market existing and potential participants, relevant state bodies including the Ministry of Energy of the Republic of Kazakhstan (the “MoE”), international development institutions and other stakeholders.

 

15.08.2018

On the Court and Arbitration at the Astana International Financial Center: A Practical Perspective on What They Can Offer to Kazakhstani businesses

In early July this year we witnessed the opening of the Astana International Financial Center (AIFC). We have seen a large number of reports in the media on the Court and Arbitration at the AIFC, but little has been said specifically on what exactly they can offer to Kazakhstani businesses.

 

15.08.2018

China’s Belt and Road initiative in Kazakhstan and opportunities for Islamic finance

Kazakhstan has high ambitions in China’s Belt and Road initiative (BRI) as it is geographically an ideal junction between China and the west.

15.08.2018

GRATA International - leading author of Mondaq of Russian Federation in July

During the Month of July 2018 GRATA International (Russian Federation) generated the most usage from Mondaq users for the  category of commercial law.

15.08.2018

GRATA International - ведущий автор Mondaq Российской Федерации в июле

В июле 2018 года наибольшее количество обращений пользователей Mondaq по вопросам коммерческого права получила GRATA International (Россия).

03.08.2018

Что изменилось для застройщиков с 1 июля 2018 года (РФ)

С 01 июля 2018 г. вступили в силу изменения в 214-ФЗ (Федеральный закон «Об участии в долевом строительстве многоквартирных домов и иных объектов недвижимости» от 30 декабря 2004 года), которые значительно усилили требования к Застройщикам.

02.08.2018

Competition Regulation in Mongolia

The competition law regulates matters related to the creation of conditions for fair competition in the market for business entities, identification and implementation of legal and organisational grounds for prohibition, restriction and prevention of any activities impeding competition.

31.07.2018

Common market of medicines in the Eurasian Economic Union: clinical trials

On 17 July 2018, the Board of the Eurasian Economic Commission (EEС) adopted the following acts aimed at regulation of the general market of medicines in the Eurasian Economic Union (EAEU):

31.07.2018

Cancellation of duties for state registration of legal entities and individual entrepreneurs

Federal Law No. 234-FZ of July 29, 2013 amended the Tax Code of the Russian Federation providing for the cancellation of the state duties for state registration of:

27.07.2018

Statute of Limitation under Kazakh law: A Practitioner’s Perspective

Rules relating to statute of limitation contained in the Civil Code of the Republic of Kazakhstan (the “Civil Code”) may seem relatively straightforward. However, in our practice we frequently encounter situations where rules relating to the calculation of the statute of limitation are erroneously applied or where their applications to relevant facts create disputes. In this article, the author has attempted to provide a practical perspective on some of the most frequently encountered questions relating to the statute of limitation under Kazakh law and express views on the interpretation of certain rules.

27.07.2018

GRATA International held a Business Breakfast with Members of the CCI France- Kazakhstan

Yesterday, 26 July 2018, GRATA International and the CCIFK held a breakfast meeting with the Chamber members.

23.07.2018

Shaimerden Chikanayev was a speaker at the International PPP Finance Summit in London

On 3-4 July 2018, an International PPP Finance Summit 2018 took place in London, UK.

20.07.2018

Multilateral convention to implement tax treaty related measures to prevent base erosion and profit shifting

By the end of June of this year Kazakhstan signed the Multilateral convention to implement tax treaty related measures to prevent base erosion and profit shifting (MLI).

20.07.2018

Astana International Financial Centre's Law - what is it about?

Modeled on the Dubai International Financial Centre, the Astana International Financial Centre (AIFC) was officially launched on the 5th July this year, established with the aim of bridging the gap between the world’s major fi nancial centers and a regional gateway for capital and investments.

11.07.2018

GRATA International and IQanat Education Fund

On June 20, 2018, GRATA International Law Firm signed a memorandum on cooperation in the area of education with IQanat Public Education Fund.

04.07.2018

GRATA International приняла участие в Kazakhstan Global Investment Roundtable 2018

3 июля 2018 года, в отеле Ritz Carlton Astana под председательством Премьер-министра Республики Казахстан Бакытжана Сагинтаева прошел круглый стол по глобальным инвестициям.

04.07.2018

Yerbolat Yerkebulanov was a speaker at the Astana Legal Forum

On 29 June 2018 Yerbolat Yerkebulanov, Partner of GRATA International (subsoil use practice (Almaty)) was a speaker at the Astana Legal Forum 2018. 

21.06.2018

Yerbolat Yerkebulanov gave a speech at the 25th World Mining Congress

Yerbolat Yerkebulanov, Partner, Head of Subsoil Use department (Almaty) of GRATA International was a speaker at the 25th World Mining Congress (WMC).

20.06.2018

Shaimerden Chikanayev will speak at the PPP seminar

On 19-20 July 2018 a seminar on "Practical aspects of the application of public-private partnership mechanisms for infrastructure development" will be held in Astana.

Why Islamic finance fits well in Kazakhstan’s PPP projects

Since 1991, Kazakhstan, Central Asia’s largest economy and oil producer, has had to rely on the deteriorating infrastructure it inherited from the Soviet Union.

07.06.2018

Yerbolat Yerkebulanov will speak at the 25th World Mining Congress

On 19-22 June 2018 the 25th World Mining Congress (WMC) will be held in Astana.

14.06.2018

Compensation is not limited with the damage amount, according to the Turkish competition rules

In Civil Law and Common Law System, the fundamental of the compensation are separated from each other. In Civil Law System, the punishment of person or persons who cause harm and the prevention of similar behaviour are the adopted remark in determining the compensation of competition law. Meanwhile in Common Law, the logic of compensation for damage, adopted comment in the determination of compensation. 

29.03.2018

Yerbolat Yerkebulanov translated Subsoil Code 2018 into English

Yerbolat Yerkebulanov translated the New Code on Subsoil and Subsoil Use for mining companies into English..


12.06.2018

Shaimerden Chikanayev gave a speech at the Renewable Energy Summit

On 8 June 2018 a Renewable Energy Summit was held in Astana.

11.06.2018

Shaimerden Chikanayev will speak at the International PPP Finance Summit in London

On 3-4 July 2018 an International PPP Summit 2018 will take place in London, UK.

08.06.2018

Gulnur Nurkeyeva took part at the 5th meeting of the Kazakhstan-China Business Council

On 8 June 2018, Gulnur Nurkeyeva, Head of GRATA International's China Desk, took part at the 5th meeting of the Kazakhstan China Business Council in Beijing.

06.06.2018

Implementation of Foreign Court Decisions In Turkey

Recognition and enforcement, which is one of the legal terms, is regulated in International Private and Civil Procedure Law. The point of this regulation is how the decision given by the Foreign Court will be valid in the Turkish Courts.

06.06.2018

Ancillary restraints in the mergers and acquisitions within the scope of Turkish law

Ancillary restraint is frequently one of competition restricting agreements in case of accepted as illegal it can damage market. Because mergers and acquisitions sometimes lose its importance without ancillary restraints.

30.05.2018

Gulnur Nurkeyeva took part at the 100th Anniversary of Azerbaijan's Republic Day

The event was held by the Embassy of Azerbaijan to China to mark the National Independence Day.
The event brought together Azerbaijanis living in China, representatives of various state organisations and companies from Azerbaijan and foreign states.


30.05.2018

Mining Law: 2018 Kazakhstan

The well-known and free-accessed ICLG (International Comparative Legal Guide) series provides current and practical comparative legal information on a range of practice areas, including Mining Law.

The Mining Law 2018 – Kazakhstan with 43 specific issues addressed by GRATA International in view of the then-acting subsoil use legislation was initially published on September 2017.

As the mining legal environment will substantially change after the new Code on Subsoil and Subsoil Use dated 27 December 2017 comes into force on 29 June 2018, GRATA has updated the Kazakhstan chapter accordingly.


29.05.2018

GRATA International on the 5th Caspian Energy Forum in Tbilisi

The 5th Caspian Energy Forum Tbilisi-2018 (www.caspianenergyforum.com) has been held on May 8th, 2018.

24.05.2018

New stage of cooperation between business circles of Uzbekistan and Germany: the proposal to create a German industrial zone in Tashkent

During an IV meeting of the German-Uzbek Business Council which was held in Tashkent, Prime Minister of Uzbekistan Abdulla Aripov invited the largest German companies to open their business in the Republic of Uzbekistan.

24.05.2018

In Uzbekistan small tourist zones will be created

The authorities of Uzbekistan are planning to create three small tourist zones in the Surkhandarya region. Relying to the Resolution of the Cabinet of Ministers, the Basnoi, Sariasiy and Sherabad zones will be established for the development of tourism in the region.

24.05.2018

Incentives for leather and footwear industry in Uzbekistan

In Uzbekistan, it was adopted Presidential Decree, "On measures to further stimulate the development and growth of export potential of leather and footwear and fur industries”.

24.05.2018

SkyPower Global invests US$1.3 billion in solar energy in Uzbekistan

SkyPower Global (Cayman Islands) will invest US$1.3 billion in a project to build photovoltaic solar energy facilities.

24.05.2018

The procedure and rules for the operation of non-governmental non-profit organisations will be significantly simplified

On May 4, 2018, it was signed the Presidential Decree, "On measures to radically increase the role of civil society institutions in the process of democratic renewal of the country", which will amend current regulating system of NGOs, specifically:

 

24.05.2018

World Bank Group President pledges $940 million financing for Uzbekistan’s reforms

World Bank Group President Jim Yong Kim met with Uzbek President Shavkat Mirziyoyev to discuss Uzbekistan’s social and economic transformation and to reaffirm the World Bank Group’s support for reforms to accelerate economic growth and boost shared prosperity, the World Bank reported.

24.05.2018

The companies of Uzbekistan and the US signed a number of agreements in the oil and gas sector and energy

The companies of Uzbekistan and the US signed a number of agreements in the oil and gas sector and energy within the framework of the visit of the President of Uzbekistan Shavkat Mirziyoyev to Washington.
Uzbekistan and leading US companies signed agreements worth about US$5 billion.


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Assel Ilyasova

Partner, Head of Tax Law Department

Almaty

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