On December 26, 2025, a round table was organized at the “Oskemen-CTO” customs post on the issue of changing the customs office of destination.

If, during the transportation of goods under the customs procedure of customs transit, the destination point is changed in accordance with the legislation of the Member States in the field of transport, the place of delivery of goods may be changed with the permission of the customs authority.

To obtain permission from the customs authority to change the place of delivery, the carrier has the right to apply to any customs authority located along the route of transportation with an application for changing the place of delivery of goods, drawn up in free form. Along with the application, documents confirming the change of destination, the transit declaration, and other documents related to the goods shall be submitted.

When making a decision on changing the place of delivery, it is necessary to be guided by the national legislation of the Member State in the field of transport (laws, charters, rules of carriage), which regulates the procedure for changing the destination point when transporting goods by a specific mode of transport.

At the same time, the carrier must documentarily confirm to the customs authority that the change of the destination point occurred strictly in accordance with the requirements or possibilities provided for by this national transport legislation.

With regard to changing the customs office of destination, if the carrier applies to a customs authority not located along the established route (if the route is determined), the carrier shall not be held administratively liable, since the customs authority designated as the place of control over route compliance is not the place of delivery, and the administrative legislation of the Republic of Kazakhstan does not provide for administrative liability for non-compliance with the established route.

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1133321?lang=kk