According to the customs legislation of the Republic of Kazakhstan all to be imported merchandise and vehicles are to be registered with customs authorities. Article 170 of the Law of the Republic of Kazakhstan On Customs Procedures in the Republic of Kazakhstan stipulates that merchandise and vehicles are to be set for temporary storage during customs clearance from the moment of their submission to the customs authorities to their release or disposal under the selected customs regime. In major special temporary storage facilities (TSF) are used for such temporary storage. However companies with a substantial number of import operations can use an alternative to this quite expensive storage in TSF.

These companies can obtain a special permission of the customs authorities and use their own or rented storage facilities during customs clearance. These premises have to meet mandatory requirements stipulated for temporary storage areas (TSA) and can be used only for merchandise and vehicles of the TSA authorized owner.

Above mentioned permissions are issued by the Customs Committee of the Ministry of State Revenue upon company's application submitted with supporting documents regarding storage premises and registration of the applicant as foreign activity participator.