Customs regulation of temporary storage warehouses in the Republic of Kazakhstan is carried out in accordance with: 1) The Code of the Republic of Kazakhstan "On Customs Regulation in the Republic of Kazakhstan, Chapters 17 and 59 (hereinafter referred to as the Code) http://adilet.zan.kz/rus/docs/K1700000123 .; 2) By Order of the Acting Minister of Finance of the Republic of Kazakhstan dated July 10, 2020 No. 665 "On Approval of the Rules for the provision of public Services by State Revenue Authorities of the Republic of Kazakhstan" (Appendix 25) (link to the NPA http://zan.gov.kz/client /#!/doc/199620/rus); 3) By Order of the Minister of Finance of the Republic of Kazakhstan dated February 23, 2018 No. 280 "On certain issues of temporary customs control zones, temporary storage facilities and duty-free shops" (link to the NPA http://adilet.zan.kz/rus/docs/V1800016549 ); 4) By Order of the Minister of Finance of the Republic of Kazakhstan dated February 1, 2018 No. 110 "On approval of forms of certain customs documents" (link to the NPA http://adilet.zan.kz/rus/docs/V1800016365 ) (the form of an order for inspection of premises and territories); 6) By the Decision of the Customs Union Commission of May 20, 2010 No. 260 (link to the NPA http://adilet.zan.kz/rus/docs/H10T0000260 ) (the form of the act of inspection of premises and territories); 7) By Order of the First Deputy Prime Minister of the Republic of Kazakhstan - Minister of Finance of the Republic of Kazakhstan dated April 10, 2020 No. 374 "On certain issues of accounting and reporting to the State Revenue Authority" (Appendix 2) (link to the NPA http://adilet.zan.kz/rus/docs/V2000020380 ). Conditions for inclusion in the register of owners of temporary storage warehouses: 1) ownership, economic management, operational management or lease of structures, premises (parts of premises) and (or) outdoor areas intended for use as a temporary storage warehouse and meeting the following requirements: availability of control systems for vehicles entering and exiting the territory of a temporary storage warehouse, persons entering the territory of a temporary storage warehouse and/or entering and exiting the territory of a temporary storage warehouse and/or premises (where documents, goods and vehicles subject to customs control are located) equipped with video surveillance equipment, operating around the clock, providing the possibility of remote access to the state revenue authority to view video information in real time, accumulation and viewing of video information about the events within thirty calendar days on the territory of a temporary storage warehouse; confirmation of the right to own, use and (or) dispose of the necessary loading and unloading mechanisms or the existence of a contract with a person providing services related to the use of loading and unloading mechanisms; confirmation of the right of ownership, use and (or) disposal of certified weighing equipment corresponding to the nature of the goods and vehicles being placed, and in the case of placing gas in special storage facilities, the availability of appropriate metering devices.; availability of technically serviceable access roads; availability of places for inspection of goods, including indoor areas equipped with electric lighting and equipped with video surveillance equipment operating around the clock, providing remote access to the state revenue authority to view video information in real time, accumulation and implementation of video information viewing within thirty calendar days. At the same time, the place of inspection should be marked along the perimeter with yellow paint or adhesive tape and exclude the presence of unseen areas (areas) for video surveillance equipment.; buildings (structures) and structures unrelated to the warehouse's activities should not be located on the territory.; the territory, including adjacent loading and unloading sites, with the exception of areas of the territory where woody, shrubby and grassy vegetation of natural origin are located, must be designated in accordance with paragraph 5 of Article 404 of the Code and have concrete, asphalt or other hard surface.; 2) the existence of an insurance contract for the risk of civil liability of the owner of a temporary storage warehouse, which may occur as a result of damage to the goods of other persons in storage, or violation of other terms of storage agreements with other persons, for the insured amount established by the contract; 3) the absence on the day of applying to the territorial customs authority of an obligation not fulfilled within the prescribed period to pay customs duties, taxes, special, anti-dumping, countervailing duties, penalties, interest; 4) the absence of facts of bringing to administrative responsibility within one year prior to the date of applying to the territorial customs authority in accordance with the articles 521, 528, 532, 533, 534, 539, 540, 555 and 558 of the Code of the Republic of Kazakhstan on Administrative Offences; 5) the existence of a contract (agreement) on the use of an electronic invoice information system; 6) the absence of an outstanding criminal record under the articles 190, 192-1, 193, 209, 213, 214, 218, 233, 233-1, 250, 259, 311 and 312 of the Criminal Code of the Republic of Kazakhstan dated July 16, 1997, as well as articles 214, 216, 218, 234, 235-1, 236, 245, 255, 256, 286, 297, 366 and 367 of the Criminal Code of the Republic of Kazakhstan dated July 3, 2014 for individuals who are heads of legal entities applying for inclusion in the register of owners of temporary storage warehouses. If structures, premises (parts of premises) and (or) outdoor areas are leased as of the date of filing the application for inclusion in the register of owners of temporary storage warehouses, the lease agreement for such structures, premises (parts of premises) and (or) outdoor areas must be concluded for a period of at least one year. An application for inclusion in the register of owners of temporary storage warehouses is submitted by a legal entity through the information system of customs authorities with the attachment of a civil liability insurance contract for the owner of a temporary storage warehouse, which is concluded in electronic form using the insurer's Internet resource and (or) Internet resources of other organizations, to the territorial customs authority in whose area of activity A temporary storage warehouse is being established. The application is considered by the territorial customs authority, in the area of which a temporary storage warehouse is established, within ten working days from the date of its registration with the territorial customs authority. Additional requirements are established by the Order of the Minister of Finance of the Republic of Kazakhstan dated February 23, 2018 No. 280.

Thus, structures, premises (parts of premises) and (or) open areas intended for use as a temporary storage warehouse are equipped and equipped in such a way as to ensure: to ensure the safety of goods and to exclude access to them by unauthorized persons who are not warehouse employees, who do not have authority over the goods, or who are not representatives of persons with such authority.; the possibility of carrying out customs control over these goods. Structures, premises (parts of premises) and (or) open areas intended for use as warehouses are a protected area with a hard surface (asphalt, concrete or other hard surface) equipped for parking vehicles and goods under customs control.

 The following requirements apply to the location (except for a free warehouse), arrangement, and equipment of warehouses:

1) depending on the type of transport, technically serviceable access roads;

2) the necessary loading and unloading mechanisms in accordance with the nature of the goods being placed or the existence of a contract with a person providing services related to the use of loading and unloading mechanisms;

3) continuity of fencing around the entire perimeter of the warehouses;

4) checkpoints;

5) equipping the perimeter with video surveillance equipment (except for a free warehouse with an area of over 10 (ten) thousand square meters), while surveillance cameras have the function of recording around the clock and allow viewing video information about events within 30 (thirty) calendar days;

6) certified weighing equipment corresponding to the nature of the goods and vehicles being placed, and in the case of placing gas in special storage facilities, appropriate metering devices.;

7) the possibility of transmitting to theterritorialbodies of staterevenueinregions,cities of republicansignificanceand the capitalinelectronicform the informationcontainedin the reportsongoodsinwarehouses,andreceivinginelectronicforminformationon the release of goodsinwarehouses.

Next, the customsofficersends an orderforacustomsinspection of the premisesandterritoriesforcompliance with the aboveconditions, indicating the dateandtime.Aftertheinspection, acustomsinspection report is drawn up oncomplianceornon-compliance with the conditions for inclusionin the register.Additionally, we would like to inform you that starting fromFebruary10, 2025, the provision of the stateservice"Inclusionin the register of ownersoftemporarystorage facilities",aswell as suspension,resumption of activities,exclusionfrom the register,aswell as modification of informationdeclareduponinclusionin the register, is carried out through the Keden informationsystem(http://keden.kgd.gov.kz).

Conditions of suspension of activity, exclusion from the register, as well as the duties of the owner of a temporary storage warehouse are established by articles 505, 506 and 507 of the Code.

Additionally, we inform you that you can get advice on customs legislation from the State Revenue Department, in whose area of operation it is planned to open a temporary storage warehouse or perform other customs operations in accordance with customs legislation tel. 8-716-2-72-28-90.

Source : https://www.gov.kz/memleket/entities/kgd-akmola/press/news/details/965882?lang=kk