FOREIGN INVESTMENT \u00a0\u00b7\u00a0 KAZAKHSTAN<\/p>\n
Bond Stone advises foreign investors on exemption from customs duties in Kazakhstan \u2014 covering exemptions available under investment contracts, Special Economic Zone procedures, free customs zone status, and the interaction between Kazakhstani domestic customs exemptions and the EAEU common customs tariff framework.<\/p>\n
Primary authority: Customs Code of the Republic of Kazakhstan No. 123-VI dated 26 December 2017; Entrepreneurial Code of the Republic of Kazakhstan No. 375-V dated 29 October 2015 (investment contract customs exemptions); EAEU Treaty on the Eurasian Economic Union dated 29 May 2014 (common customs tariff). Authority: adilet.zan.kz Authority: adilet.zan.kz<\/a><\/p>\n Customs duty framework \u2014 EAEU common tariff<\/p>\n Kazakhstan is a member of the Eurasian Economic Union (EAEU) \u2014 imports into Kazakhstan are subject to the EAEU common customs tariff (CCT) rates agreed at the EAEU level. Kazakhstan cannot unilaterally set customs duty rates outside the CCT framework. Customs duty exemptions for investment purposes are therefore structured either through: EAEU-level exemptions for investment goods; SEZ free customs zone procedures; or domestic investment contract exemptions authorised under EAEU law. Bond Stone advises on navigating the interaction between EAEU customs rules and Kazakhstani domestic investment incentives.<\/p>\n<\/div>\n Investment contract customs exemption<\/p>\n Investors holding ordinary investment project, Investment Priority Project, or Special Investment Project status under the Entrepreneurial Code are entitled to exemption from customs duties on: imported equipment; components and spare parts for the equipment; and raw materials and other production inputs not produced in Kazakhstan \u2014 for up to 5 years from the date of the investment contract. The exemption applies to goods included in the approved import list under the investment contract. Bond Stone prepares the import list and manages the customs exemption application as part of the investment contract process.<\/p>\n<\/div>\n SEZ free customs zone procedure<\/p>\n Goods imported into a Special Economic Zone in Kazakhstan are placed under the free customs zone (FCZ) procedure \u2014 under which customs duties and VAT are suspended for the duration of the goods’ presence in the SEZ. Customs duties become payable only if the goods are released for free circulation outside the SEZ into the Kazakhstani domestic market. Bond Stone advises SEZ residents on FCZ procedure compliance and on structuring goods flows to optimise the customs duty suspension benefit.<\/p>\n<\/div>\n Temporary importation relief<\/p>\n Equipment imported into Kazakhstan for use in an investment project may qualify for temporary importation relief under the Customs Code \u2014 suspending customs duties for the duration of the temporary importation period (up to 2 years, extendable). Temporary importation is used where the investor requires equipment for the construction phase of a project before the investment contract customs exemption is in place. Bond Stone advises on temporary importation eligibility and procedure.<\/p>\n<\/div>\n EAEU goods \u2014 no customs duties<\/p>\n Goods originating in other EAEU member states (Russia, Belarus, Armenia, Kyrgyzstan) circulate freely within the EAEU without customs duties. For investors sourcing equipment or raw materials from EAEU member states, no customs duty planning is required \u2014 though VAT and other taxes may still apply on the supply. Bond Stone advises on EAEU goods origin rules and the documentation required to confirm EAEU origin for customs clearance purposes.<\/p>\n<\/div>\n Customs duty exemption \u2014 application procedure<\/p>\n To access the investment contract customs exemption, the investor must: obtain approval of the investment contract import list by the Committee on Investments; submit the approved import list to the customs authority at the time of importation; and file the customs declaration with reference to the investment contract and import list. Bond Stone manages the customs clearance process for investment contract imports \u2014 coordinating between the investment contract documentation and the customs authority.<\/p>\n<\/div>\n<\/div>\n Bond Stone has advised foreign investors on investment incentive structuring in Kazakhstan since 2007. Client confidentiality is maintained across all matters.<\/p>\n Investment Contract \u2014 Import List Preparation<\/p>\n Customs Exemption \u00b7 Kazakhstan \u00b7 Manufacturing<\/p>\n Preparing the approved import list for an investor’s investment contract \u2014 identifying qualifying equipment, components, and raw materials, coordinating Committee on Investments approval, and managing customs clearance for the first shipment.<\/p>\n<\/div>\n SEZ FCZ Procedure \u2014 Goods Management<\/p>\n Customs Exemption \u00b7 Kazakhstan \u00b7 SEZ<\/p>\n Advising an SEZ resident on free customs zone procedure compliance \u2014 goods flow structuring to maximise FCZ suspension period, customs duty trigger analysis, and documentation for FCZ to domestic market transfers.<\/p>\n<\/div>\n Temporary Importation \u2014 Construction Equipment<\/p>\n Customs Exemption \u00b7 Kazakhstan \u00b7 Construction<\/p>\n Advising an investor on temporary importation relief for construction equipment \u2014 eligibility assessment, temporary importation declaration, 2-year period management, and extension application procedure.<\/p>\n<\/div>\n EAEU Goods Origin \u2014 Customs Clearance<\/p>\n Customs Exemption \u00b7 Kazakhstan \u00b7 EAEU<\/p>\n Advising on EAEU goods origin documentation for equipment sourced from Russia and Belarus \u2014 origin certificate requirements, customs declaration preparation, and duty-free importation confirmation.<\/p>\n<\/div>\n Import List Amendment \u2014 Additional Equipment<\/p>\n Customs Exemption \u00b7 Kazakhstan \u00b7 Corporate<\/p>\n Advising an existing investment contract holder on amending the approved import list to add newly identified equipment \u2014 Committee on Investments amendment procedure and updated customs clearance documentation.<\/p>\n<\/div>\n Customs Exemption Compliance \u2014 Audit<\/p>\n Customs Exemption \u00b7 Kazakhstan \u00b7 Compliance<\/p>\n Advising an investor on customs compliance during the investment contract exemption period \u2014 tracking exempted goods usage, post-importation monitoring, and preparation for customs authority review of investment contract customs exemption claims.<\/p>\n<\/div>\n<\/div>\n Why Bond Stone<\/p>\n \u2726 \u00a018+ years advising foreign investors on investment incentive structures in Kazakhstan<\/p>\n \u2726 \u00a0Active investment contract mandates \u2014 IPP, SIP, SEZ, and customs exemption advisory<\/p>\n \u2726 \u00a0Committee on Investments relationships \u2014 coordinating investment contract applications<\/p>\n \u2726 \u00a0Ranked Legal 500 EMEA and IFLR1000 \u2014 Almaty and Astana offices<\/p>\n<\/div>\n Primary authority: adilet.zan.kz<\/a><\/p>\n Contact Bond Stone for a confidential discussion about Exemption from Customs Duties in Kazakhstan.<\/p>\n \ud83d\udce7 info@bondstonelaw.com<\/a> Request a Confidential Consultation<\/a> FOREIGN INVESTMENT \u00a0\u00b7\u00a0 KAZAKHSTAN Exemption from Customs Duties in Kazakhstan Bond Stone advises foreign investors on exemption from customs duties in Kazakhstan \u2014 covering exemptions available under investment contracts, Special Economic Zone procedures, free customs zone status, and the interaction between Kazakhstani domestic customs exemptions and the EAEU common customs tariff framework. Primary authority: Customs […]<\/p>\n","protected":false},"author":4,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-3912","page","type-page","status-publish","hentry"],"translation":{"provider":"WPGlobus","version":"3.0.3","language":"ru","enabled_languages":["en","ru"],"languages":{"en":{"title":true,"content":true,"excerpt":false},"ru":{"title":false,"content":false,"excerpt":false}}},"_links":{"self":[{"href":"https:\/\/bondstonelaw.com\/ru\/wp-json\/wp\/v2\/pages\/3912","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bondstonelaw.com\/ru\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/bondstonelaw.com\/ru\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/bondstonelaw.com\/ru\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/bondstonelaw.com\/ru\/wp-json\/wp\/v2\/comments?post=3912"}],"version-history":[{"count":2,"href":"https:\/\/bondstonelaw.com\/ru\/wp-json\/wp\/v2\/pages\/3912\/revisions"}],"predecessor-version":[{"id":4770,"href":"https:\/\/bondstonelaw.com\/ru\/wp-json\/wp\/v2\/pages\/3912\/revisions\/4770"}],"wp:attachment":[{"href":"https:\/\/bondstonelaw.com\/ru\/wp-json\/wp\/v2\/media?parent=3912"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
\nLegal Framework<\/h2>\n
\nExperience<\/h2>\n
\nDiscuss your Kazakhstan investment incentives<\/h2>\n
\n\ud83d\udcde +7 (701) 729 76 72<\/a><\/p>\n
\n\u2190 State In-kind Grants<\/a>
\nForeign Ownership Restrictions \u2192<\/a>
\n\u2190 Foreign Investment Hub<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"