In accordance with Article 80 of the Code of the Republic of Kazakhstan "On Customs Regulation in the Republic of Kazakhstan", the following persons are exempt from paying customs duties::
- Regular international transportation of goods, baggage and passengers, as well as property necessary for its operation (equipment, fuel, food), including those purchased abroad to eliminate accidents (breakdowns) of these vehicles.
- Marine fishing – property exported outside the territory of the EAEU to ensure the operation of Kazakhstani (or leased) marine vessels, and the products of their fishery imported into the Republic of Kazakhstan.
- Currency and securities – banknotes and coins of national and foreign currency (with the exception of those having cultural and historical value).
- Humanitarian aid – imported goods, except excisable.
- Charitable and technical assistance – goods (except excisable, except for special vehicles for medical purposes) imported through states, governments and international organizations.
- Raw materials for money production – raw materials imported by the National Bank of the Republic of Kazakhstan, its branches and organizations.
- Diplomatic goods – goods for official use by diplomatic missions and consulates, as well as for personal use by their foreign staff and their family members living with them who are not citizens of the Republic of Kazakhstan and are exempt in accordance with international treaties of the Republic of Kazakhstan.
- Goods at the expense of grants – property and goods purchased at the expense of grants from states, governments and international organizations.
Pay attention
When goods are placed under the customs waiver procedure in favor of the State, the customs declaration fee is not paid.
The procedure for submitting documents for exemption from payment of fees is determined by the authorized body.

Source : https://www.gov.kz/memleket/entities/kgd-pavlodar/press/news/details/1276758?lang=ru