InKazakhstan, the procedure for grantingbenefitsin the payment of customsdutiesandtaxes is regulated by the norms of the EurasianEconomicUnion(EAEU),internationaltreatiesandnationallegislation.It is an importanttool for governmentsupport of businessandstimulation of foreign economic activity.Notallissuesrelatedto the provision of tariffbenefits have been resolvedat the EAEUlevel.Therefore, the memberStates of the Union have the right to independentlyestablishadditionalsupportmeasures.InKazakhstan, thisprocedure is fixedin the CustomsCodeand the TaxCode of the Republic of Kazakhstan. The benefits make it possible to reduce the financialburdenonparticipants in foreign economic activity,increase the investmentattractivenessandcompetitiveness of domesticenterprises.Exemptionfrompayment of importcustomsduties.

The grounds for exemption from payment of import customs duties are provided: • Annex No. 6 to the Protocol on Common Customs and Tariff Regulation (as part of the EAEU Treaty, ratified by the Law of the Republic of Kazakhstan No. 240-V dated October 14, 2014); • By the decisions of the Customs Union Commission No. 130 dated November 27, 2009. Goods imported from third countries as goods are exempt from payment of duties.:

• Humanitarianortechnicalassistance;
• contribution of a foreignfounder to theauthorizedcapital;
• products of the maritimeindustry of the EAEUvessels;
• Currenciesandsecurities;
• goodsintendedtoeliminate the consequences of naturaldisasters.Thesebenefitsaregeneral in natureand do notdependon the country of origin of the goods.

The detailed procedure for their application was established by the Decision of the Customs Union Commission No. 728 dated July 15, 2011. As for the VAT benefit. In accordance with Article 399 of the Tax Code of the Republic of Kazakhstan, goods imported for:

• Humanitarianandcharitablepurposes;
• Productionneeds,includingequipment,raw materials andsupplies. The mechanism for applyingthesebenefits was approved by the Order of the Ministry of Finance of the Republic of KazakhstandatedFebruary23, 2018No.267.Regarding the benefitsofcustomsduties.According to Article80 of the Code of the Republic of Kazakhstan"OnCustomsRegulation",insomecases, customsfeesfor the declaration of goods are notpaid.Suchsituations are determined by internationaltreatiesandnationalacts. The procedure for submittingdocumentsforrelease was approved by the Order of the Minister of Finance of the Republic of KazakhstandatedFebruary14, 2018No.179.

Business and investment support. Thus, the benefits provided by the law for the payment of customs duties and taxes are an effective mechanism for stimulating industrial development, attracting investment and strengthening the position of Kazakhstani companies in the international market.

 They create favorable conditions for doing business and contribute to the growth of economic activity in the country.

Source : https://www.gov.kz/memleket/entities/kgd-akmola/press/news/details/1090481?lang=kk