In accordance with the customs legislation conditionally released goods are recognized as goods placed under the customs procedure of release for domestic consumption, in respect of which:

- privileges on payment of import customs duties and taxes are applied, associated with restrictions on the use and disposal of these goods.

- compliance with prohibitions and restrictions, in accordance with the Treaty on the Union and/or the legislation of the Republic of Kazakhstan, can be confirmed after the release of goods.

- World Trade Organization (WTO) rates are applied, i.e. lower rates of import duties compared to the Common Customs Tariff of the Eurasian Economic Union.

In addition, conditionally released goods are required to submit a report on their use to the state revenue authorities at the place of registration. The report must be submitted twice a year - not later than February 5 and August 5 - in electronic form with a cover letter.

The procedure for submission of the report, its form and filling rules are approved by the order of the First Deputy Prime Minister of the Republic of Kazakhstan - Minister of Finance of the Republic of Kazakhstan from April 10, 2020 № 374 “On some issues of accounting and reporting to the state revenue authority”.

It is important to note that for failure to submit a report, provision of inaccurate reporting or failure to comply with the procedure for keeping records of conditionally released goods provides for administrative responsibility under Article 539 of the Code of Administrative Offenses.

The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan reminds all interested parties of the need for timely submission of reports.

Source : https://www.gov.kz/memleket/entities/kgd-zhetysu/press/news/details/1015260?lang=kk