Dear participants of foreign economic activity!

When you import goods to Kazakhstan, you are required to pay customs duties and taxes, but in some cases you can release the goods earlier and make the payment later.

To do this, it is necessary to provide security for the fulfillment of the obligation to pay customs duties and taxes, that is, to provide a guarantee that the money will be paid. When is the provision needed?

Enforcement of the obligation to pay customs duties and taxes is not always required, but only in special cases (articles 91, 194, 195, 196, 223, 257, 170, 387, 397 Code "On Customs Regulation in the Republic of Kazakhstan"), for example:

- if you want to receive the goods before completing the verification of documents (Article 195 of the Code "On Customs Regulation in the Republic of Kazakhstan");

- if a customs examination is scheduled and you cannot wait for its completion (Article 199 of the Code "On Customs Regulation in the Republic of Kazakhstan");

- if the goods are placed under the customs procedure of customs transit (Articles 223 and 226 of the Code "On Customs Regulation in the Republic of Kazakhstan");

- during temporary storage of the goods at your request (Article 170 of the Code "On Customs Regulation in the Republic of Kazakhstan").

How can I ensure payment? There are 5 ways (Articles 97-102 of the Code "On Customs Regulation in the Republic of Kazakhstan"):

1. Money. The simplest and most common way. Please transfer the required amount to a special temporary account of the customs authority.

2. Bank guarantee. The Bank provides guarantees for the payment of customs duties and taxes.

3. Surety. The guarantee is provided by a third party (natural or legal).

4. Pledge of property. The property is pledged to the customs authority until the fulfillment of the obligation.

5. Insurance. The Customs authority accepts contracts issued by insurance organizations included in the register of insurance organizations licensed for insurance activities.

How is the security amount calculated? The amount of the security amount 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 for release for domestic consumption, without the application of tariff preferences and benefits. What are the customs authorities doing?

- the customs authorities monitor the availability and sufficiency of the security amount;

- in case of non-fulfillment of obligations, customs duties and taxes are collected in accordance with the chosen method of ensuring the fulfillment of the obligation to pay customs duties and taxes.

Source : https://www.gov.kz/memleket/entities/kgd-pavlodar/press/news/details/1097107?lang=kk