Customs Regulations

Сustoms Regulations

International transactions are an essential part of most companies operating in Kazakhstan. The import and export of goods (works, services), or, for example, the temporary importation of equipment, raises questions of the payment of VAT, excise duties, customs fees and duties, including issues related to the functioning of the Customs Union.  GRATA Tax Department can advise on potential customs fees and obligations in connection with the Customs Union and can help choose the best customs procedure for the delivered goods.

Recent Experience:

• advice on custom payments and regimes for companies who provide maintenance services for marine vessels;
• advising  French technical-engineering companies on custom procedures during the export of goods from Kazakhstan;
• successfully appealing in court additional charged payments, duties and VAT on imports to the amount of 95 million tenge on behalf of  an ore-mining company;
• advice on custom payments and regimes for major Russian subsoil users;
• preparation of analysis of custom union legislation relating to turnovers of petroleum derivatives for Russian ore mining company;
• consultation of a large FMCG company on the potential customs duties and taxes payable upon importation of medical goods into Kazakhstan;
• advice to a large Russian subsoil user on the customs procedures, payments and benefits applicable to the territory of Kazakhstan in terms of the application of ‘tolling’ schemes;
• advising a large telecommunications company on positional customs duties, fees and VAT under the supply of equipment to Kazakhstan;
• legal assistance during customs inspection of an international telecommunications company, in particular on issues relating to customs duties for the additional delivery of goods and parts of equipment;
• advising a French company on taxation and customs issues related to the importation of space equipment in Kazakhstan;
• advising a local taxpayer on tax exemptions and customs issues related to financing by the Islamic Development Bank of the supply of agricultural equipment to Kazakhstan;
• providing consultation to an international uranium company on potential customs duties and taxes under importation of damaged equipment;
• representation and protection of the interests of a uranium company on issues related to customs fees imposed by the customs authorities of Kazakhstan to the amount of 80 million tenge;
• advising an oil company operating under a Product Sharing Agreement on issues related to customs export fees.

Publications: