In Kazakhstan, the procedure for granting benefits in the payment of customs duties and taxes is regulated by the norms of the Eurasian Economic Union (EAEU), international treaties and national legislation. These measures are an important tool for government support of entrepreneurship and stimulation of foreign economic activity.

Since not all issues related to the provision of tariff benefits have been settled in detail at the EAEU level, the member States of the Union have the right to independently introduce additional support measures. In Kazakhstan, this procedure is fixed in the Customs Code and the Tax Code of the Republic of Kazakhstan.

Exemption from payment of import customs duties The grounds for exemption from payment of import customs duties are established: - Appendix 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 decision of the Customs Union Commission No. 130 dated November 27, 2009. Goods imported from third countries as goods are exempt from payment of duties.: - humanitarian or technical assistance; - the contribution of a foreign founder to the authorized capital; - products of the maritime industry of the EAEU vessels; - currency and securities; - goods intended to eliminate the consequences of natural disasters.

The detailed procedure for the application of these benefits is determined by the Decision of the Customs Union Commission No. 728 dated July 15, 2011. It is important to note that these benefits are general in nature and do not depend on the country of origin of the goods.

Exemption from VAT on importation of goods In accordance with Article 399 of the Tax Code of the Republic of Kazakhstan, goods imported for: - humanitarian and charitable purposes; - production needs, including equipment, raw materials and supplies. The mechanism for applying these benefits was approved by the Order of the Ministry of Finance of the Republic of Kazakhstan dated February 23, 2018 No. 267.

Benefits for the payment of customs duties According to Article 80 of the Code of the Republic of Kazakhstan "On Customs Regulation", in some cases, customs fees for the declaration of goods are not paid. Such situations are determined by international treaties and national acts. The procedure for submitting documents for release was approved by the Order of the Minister of Finance of the Republic of Kazakhstan dated February 14, 2018 No. 179.

Business and investment support The benefits provided by the legislation for the payment of customs duties and taxes are an effective tool for stimulating industrial development and attracting investment. They allow: - to reduce the financial burden on participants in foreign economic activity; - to increase the investment attractiveness of Kazakhstan; - strengthen the positions of domestic companies in international markets.

Source : https://www.gov.kz/memleket/entities/kgd-pavlodar/press/news/details/1096560?lang=kk