Ensuring the fulfillment of the obligation to pay customs duties and taxes is the providing guarantees (property or other) to the customs authority, allowing the state to be confident of receiving the due amounts, even in the event of non-payment by the declarant or another person.

The obligation to pay customs duties and taxes in the Republic of Kazakhstan is secured in specific cases provided for by the current customs legislation of the Republic of Kazakhstan (specifically, Articles 91, 194, 195, 196, 223, 257, 170, 387, 397 of the Code of the Republic of Kazakhstan "On Customs Regulation in the Republic of Kazakhstan" (hereinafter referred to as the Code)). The following ones are frequently used:

- Specifics of the release of goods before the verification of customs, other documents and (or) information (Article 195 of the Code) is completed;

- Specifics of the release of goods when a customs examination is ordered (Article 196 of the Code);

- Conditions for placing goods under the customs procedure of customs transit (Articles 223 and 226 of the Code);

- Placing goods for temporary storage in places at the request of a person with authority in respect of the goods, in accordance with Article 170 of the Code.

The methods of ensuring the fulfillment of the obligation to pay customs duties and taxes are money, bank guarantee, surety, pledge of property, and an insurance contract (as stipulated in Articles 97–102 of the Code).

The simplest and most common method is money, in which the amount of customs payments and taxes is deposited into the customs authority's account for the temporary placement of funds. When using a bank guarantee, a bank's assurance for the payment of customs duties and taxes is required. When utilizing a surety, a guarantee from a third party (other than a bank) is necessary. The use of a pledge of property provides for the transfer of property as collateral to the customs authority before the fulfillment of the obligation. When employing an insurance contract, the customs authority accepts contracts issued by insurance organizations included in the register of insurance organizations licensed for insurance activities.

Amount of the security is determined based on the amounts of customs duties and taxes that would be payable in the Republic of Kazakhstan if goods were placed under the customs procedure of release for domestic consumption without applying tariff preferences and benefits.

The Customs authorities, for their part, monitor the availability and sufficiency of the amount of the security. In case of failure to fulfill obligations to pay customs duties and taxes in accordance with the cases provided for by the current customs legislation, the customs authority shall collect the customs duties and taxes according to the chosen method of ensuring the fulfillment of the obligation.

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1084198?lang=kk