Customs regulation of temporary storage warehouses in the Republic of Kazakhstan is conducted in accordance with:

1) The Code of the Republic of Kazakhstan « On Customs regulation in the Republic of Kazakhstan, Chapters 25 and 60 (hereinafter – 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 the State revenue bodies of the Republic of Kazakhstan » (annex 25) (link to the RLA  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 some issues of temporary customs control zones, temporary storage facilities and duty-free shops » (annex 2) (link to the RLA 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 the approval of the forms of certain customs documents » (link to the RLA http://adilet.zan.kz/rus/docs/V1800016365) (form of prescription for the inspection of facilities and territories);

6) By the decision of the Customs Union Commission dated May 20, 2010. № 260 (link to the RLA http://adilet.zan.kz/rus/docs/H10T0000260)    (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 № 374 « On some issues of accounting and reporting to the State revenue body» (annex  2) (link to the RLA http://adilet.zan.kz/rus/docs/V2000020380).

Conditions for inclusion in the register of owners of customs warehouses:

1) Ownership, economic management, operational management or leasing of structures, premises (parts of premises) and/or outdoor areas intended to be used as customs warehouses and meeting the following requirements:

Availability of control systems for vehicles entering and exiting the territory of a temporary storage warehouse, persons entering and/or 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 systems operating 24 hours a day, providing the possibility of remote access to the State Revenue Service for viewing video information in real time, accumulation and viewing of video information on events within thirty calendar days on the territory of a warehouse, – (for customs warehouses open type);

Confirmation of the right to own, use and/or dispose of certified weighing equipment appropriate to the type of goods and vehicles to be stored and, in the case of gas storage in special storage facilities, the availability of appropriate metering equipment;

the availability of technically suitable access roads;

the availability of technically suitable access roads; the availability of places for the inspection of goods, including indoor areas with electric lighting and equipped with video surveillance equipment operating 24 hours a day, with remote access for the state revenue agency 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;

when a legal entity is included in the register of owners of customs warehouses:

the territory, including adjacent loading and unloading platforms, designated in accordance with paragraph 5 of Article 404 of the Code.

the territory would have a concrete, asphalt or other hard surface, except for areas of the territory where woody, shrubby and grassy vegetation of natural origin are located. Buildings (structures) and structures unrelated to the warehouse's activities must not be located on the territory;

The territory, inclusive of the adjacent loading and unloading areas (one or more warehouses and platforms), should be regarded as a unified and indivisible complex, situated at a single postal address, with the implementation of continuous fencing around the perimeter;

2) For legal entities applying for inclusion in the register of owners of customs warehouses as owners of open-type customs warehouses, there is an insurance contract for the risk of civil liability of the owner of the customs warehouse, which may occur as a result of damage to goods of other persons in storage, or violation of other terms of storage agreements with other persons, for an insurance amount established by agreement.

3) As of the date of application to the territorial customs authority, there is no obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties, penalties, and interest that has not been fulfilled within the prescribed period;

4) absence of facts of bringing to administrative liability within one year prior to the date of application to the territorial customs body in accordance with the articles 521, 528, 532, 533, 534, 539, 540, 544, 555 and 558 of the Code of the Republic of Kazakhstan on Administrative Offences;

5) a contract (agreement) on the use of an electronic invoice information system;

6) have 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 customs warehouses.

If, on the day of submitting the application for registration in the register of owners of  customs warehouses, buildings, premises (parts of premises) and/or outdoor areas are leased, the lease agreement for such buildings, premises (parts of premises) and/or outdoor areas must be concluded for a period of at least three years

Additional requirements are established by the Order of the Minister of Finance of the Republic of Kazakhstan dated 23 February 2018, No. 280

Thus, structures, premises (parts of premises) and (or) open areas intended for use as temporary storage warehouses are equipped and designed in such a way as:

to ensure the security of the goods and to exclude access to them by unauthorized persons not warehouse employees, with no authority over the goods or not representatives of persons with such authority;

the possibility of carrying out customs control over these goods;

Buildings, 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.

К расположению (кроме свободного склада), обустройству, оборудованию складов предъявляются следующие требования:

The following requirements apply to the location (other than a free warehouse), layout and equipment of warehouses:

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

2) the necessary loading and unloading mechanisms should be 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 metres), while surveillance cameras have the function of recording around the clock and allow viewing video information on 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 the territorial bodies of state revenue in regions, cities of republican significance and the capital in electronic form the information contained in the reports on goods in warehouses, and receiving in electronic form information on the release of goods in warehouses.

In the case of a part of the territory (premises) of an open-type customs warehouse being used as a temporary storage warehouse, the owner of the customs warehouse is required to ensure the availability of access roads to the temporary storage warehouse that are technically serviceable, as well as places for the inspection of goods. It may also be beneficial to equip these places with electric lighting and video surveillance equipment that operates around the clock, providing remote access to the state revenue authority for the viewing of video information in real time, as well as for the accumulation and viewing of video information within thirty calendar days.

The difference between an open and a closed type customs warehouse is as follows:

1. Customs warehouses are open-type warehouses if they are accessible for the storage of any goods and for use by any persons with authority over the goods.

Customs warehouses are closed type warehouses if they are intended to store the goods of the owner of this customs warehouse.

2. Part of the territory (premises) of an open-type customs warehouse may be used as a temporary storage warehouse for goods without being included in the register of owners of temporary storage warehouses. If a part of the territory (premises) of an open-type customs warehouse is used as a temporary storage warehouse for goods, it must be isolated from the rest of the premises by continuous fencing.

3. The presence of control systems for the entry of vehicles into and exit from the territory, entry of persons into the territory and (or) into the premises and exit from the territory and (or) from the premises (where documents, goods and vehicles subject to customs control are located), equipped with video surveillance equipment operating around the clock, allowing to view video information about the events within thirty calendar days on the territory of the warehouse, – for open warehouses.

4. For legal entities applying for inclusion in the register of owners of customs warehouses as owners of open type customs warehouses, there is an insurance contract for the risk of civil liability of the owner of the customs warehouse, which may occur as a result of damage to goods of other persons in storage, or violation of other terms of storage agreements with other persons, for an insurance amount established by by agreement.

The activity of the customs warehouse is not licensed.

To open a customs warehouse, an n application for registration in the Register of owners of customs warehouses is submitted by a legal entity via the customs authorities' information system, attaching a contract of civil liability insurance for the owner of a temporary storage warehouse, concluded in electronic form via the insurer's and/or other organisations’ internet resources to the territorial customs body in whose area of competence a temporary storage warehouse is located.

Next, a customs officer sends a prescription for a customs inspection of the premises and territories for compliance with the above conditions, indicating the date and time. After the inspection, a customs inspection makes a report on compliance or non-compliance with the conditions for inclusion in the register.

The application is considered by the territorial customs authority where the temporary storage warehouse is located within ten working days from the date of its registration with the territorial customs authority.

Additionally, we inform you that from February 10, 2025, the provision of public services « Inclusion in the register of owners of temporary storage facilities », as well as suspending, resuming activities, exclusion from the register, as well as modifying information declared upon inclusion in the register, is carried out through the information system «Keden» (http://keden.kgd.gov.kz).

The conditions for suspending activity, exclusion from the register, as well as the duties of the owner of a temporary storage warehouse are established by articles 512, 513 and 514 of the Code.

Additionally, we inform you that you can get advice on customs legislation from the State Revenue Department, in whose zone of activity it is planned to open a temporary storage warehouse or perform other customs operations in accordance with customs legislation. 

Contact details of the responsible employees of the SRD of EKR: Baigaliev М. Sh., m.baigaliev@kgd.gov.kz, +7 777 368 55 11, aktanov  Е. S.  +7 777 994 23 34.

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/978679?lang=kk