The territory of the SEZ shall constitute a customs control zone, subject to the following provisions:

The territory of the SEZ shall be equipped for the purposes of conducting customs control.

The requirements for the arrangement of the territory of the SEZ, including requirements for fencing and equipping the perimeter of such territory with a video surveillance system, shall be established by the authorized body.

The procedure for ensuring access control within the territory of the SEZ, including access of persons to such territory, shall be determined by the authorized body.

Within the territories of certain SEZs established in the Republic of Kazakhstan, the customs control zone shall comprise the part(s) of the territory of the SEZ designated for the performance of customs operations and/or for the use (storage) of goods placed under the customs procedure of a free customs zone.

Customs operations in respect of goods placed within the territory of the SEZ shall be performed in accordance with the Customs Code of the Republic of Kazakhstan, taking into account the specific features provided herein.

The entry of goods into the territory of the SEZ, except for a port SEZ and a logistics SEZ, shall be carried out upon notification of the customs authority of such entry, while the removal of goods from the territory of the SEZ shall be carried out with the permission of the customs authority.

The entry of goods into the territory of a port SEZ or a logistics SEZ shall be carried out with the permission of the customs authority.

The procedure for submitting the aforementioned notification of the entry of goods into the territory of the SEZ and for issuing the aforementioned permits for the removal of goods from the territory of the SEZ and for the entry of goods into a port SEZ or a logistics SEZ, as well as the forms of such notifications and permits, shall be approved by the authorized body.

Upon departure from the territory of a port SEZ or a logistics SEZ of goods placed outside the territories of such SEZs under the customs procedure applicable to a resident (participant, entity) of a port SEZ or a logistics SEZ, such resident (participant, entity) shall submit to the customs authority transport (carriage) documents confirming that the place of unloading (port, airport) is located outside the customs territory of the Eurasian Economic Union.

Upon entry into the territory of a port SEZ or a logistics SEZ of goods that are not subject to customs declaration in accordance with paragraph 4 of Article 284 of the Customs Code of the Republic of Kazakhstan, only customs operations related to the arrival of goods in the customs territory of the Eurasian Economic Union, as provided for in paragraphs 1, 2, 3, 4 and 5 of Article 154 of the Customs Code of the Republic of Kazakhstan, shall be performed.

Customs authorities shall have the right to identify goods entering the territory of the SEZ. The procedure for identification by the customs authority of goods entering the territory of the SEZ shall be determined by the authorized body.

The declarant shall keep records of goods placed under the customs procedure of a free customs zone and of goods manufactured (obtained) from goods placed under the customs procedure of a free customs zone, and shall submit reports on such goods to the customs authority with which the goods were placed under the customs procedure.

Any changes occurring to goods placed under the customs procedure of a free customs zone shall be reflected in the accounting records.

Source : https://www.gov.kz/memleket/entities/kgd-astana/press/news/details/1300077?lang=ru