FOREIGN INVESTMENT \u00a0\u00b7\u00a0 KAZAKHSTAN<\/p>\n
Bond Stone advises investors on Special Investment Project status in Kazakhstan \u2014 a category of investment incentive under the Entrepreneurial Code applicable to entities registered in Special Economic Zones (SEZs), free warehouse operators, and participants in government-approved motor vehicle assembly programmes \u2014 providing extended customs and VAT exemptions of up to 15 years.<\/p>\n
Primary authority: Entrepreneurial Code of the Republic of Kazakhstan No. 375-V dated 29 October 2015, Articles 289\u2013292; Customs Code of the Republic of Kazakhstan No. 123-VI dated 26 December 2017. Authority: adilet.zan.kz Authority: adilet.zan.kz<\/a><\/p>\n What is a Special Investment Project?<\/p>\n A Special Investment Project (SIP) is a category of investment project under the Entrepreneurial Code of the Republic of Kazakhstan No. 375-V dated 29 October 2015 (Articles 289\u2013292). Three categories of investor qualify for SIP status: (1) Kazakhstani entities registered as residents of a Special Economic Zone (SEZ); (2) operators of free warehouses licensed under the Customs Code; and (3) entities participating in motor vehicle assembly under a government-approved assembly agreement. SIP status provides access to extended customs and VAT incentives beyond those available to ordinary or priority investment projects.<\/p>\n<\/div>\n SEZ resident \u2014 SIP incentives<\/p>\n Entities registered as SEZ residents and qualifying for Special Investment Project status are entitled to: exemption from customs duties on imported goods placed under the free customs zone procedure within the SEZ for up to 15 years; VAT exemption on goods placed under the free customs zone procedure; and exemption from land tax and property tax for the duration of SEZ residency. These incentives are in addition to the CIT exemption available to SEZ residents under the Tax Code. Bond Stone advises on combined SEZ + SIP incentive structures for manufacturing and processing investors.<\/p>\n<\/div>\n Free warehouse operator \u2014 SIP incentives<\/p>\n Operators of free warehouses licensed by the customs authority of Kazakhstan under the Customs Code No. 123-VI dated 26 December 2017 qualify for Special Investment Project status \u2014 providing customs duty suspension on goods stored in the free warehouse pending further customs procedures. Bond Stone advises on free warehouse licensing and the interaction between free warehouse status and SIP incentives.<\/p>\n<\/div>\n Motor vehicle assembly \u2014 SIP incentives<\/p>\n Entities participating in government-approved motor vehicle assembly programmes under agreements with the government of Kazakhstan qualify for Special Investment Project status \u2014 providing customs and VAT exemptions on imported components and parts for the assembly programme. The automotive sector has historically been a significant user of SIP incentives in Kazakhstan \u2014 with manufacturers including Hyundai, KIA, and domestic assemblers operating under government assembly agreements.<\/p>\n<\/div>\n SIP vs IPP \u2014 key differences<\/p>\n The key distinction between a Special Investment Project and an Investment Priority Project: SIP status is based on the investor’s registration or licensing status (SEZ resident, free warehouse, auto assembly agreement) \u2014 not minimum investment thresholds; SIP incentives focus on customs and VAT (not CIT exemption); and SIP incentives can extend for up to 15 years \u2014 longer than the IPP CIT exemption period of 10 years. Bond Stone advises on whether SIP or IPP status (or a combination) is most appropriate for a specific investment.<\/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 SEZ + SIP \u2014 Manufacturing Investor<\/p>\n Special Investment Project \u00b7 Kazakhstan \u00b7 SEZ \u00b7 Manufacturing<\/p>\n Advising a foreign manufacturer on combining SEZ residency with Special Investment Project status \u2014 customs duty and VAT exemption analysis, SEZ application, and SIP registration for up to 15-year customs relief on imported equipment.<\/p>\n<\/div>\n Free Warehouse Licensing<\/p>\n Special Investment Project \u00b7 Kazakhstan \u00b7 Logistics<\/p>\n Advising a logistics company on free warehouse licensing under the Customs Code \u2014 eligibility criteria, licence application, SIP status registration, and customs duty suspension on goods stored in the free warehouse.<\/p>\n<\/div>\n Auto Assembly Agreement \u2014 SIP<\/p>\n Special Investment Project \u00b7 Kazakhstan \u00b7 Automotive<\/p>\n Advising an automotive investor on participation in a government-approved motor vehicle assembly programme \u2014 agreement negotiation, SIP status, customs and VAT exemptions on imported components, and ongoing compliance.<\/p>\n<\/div>\n SIP vs IPP Analysis<\/p>\n Special Investment Project \u00b7 Kazakhstan \u00b7 Advisory<\/p>\n Advising a foreign investor on whether SIP or IPP status is more advantageous for a specific Kazakhstan investment \u2014 comparative incentive analysis across customs, VAT, CIT, land tax, and incentive duration.<\/p>\n<\/div>\n SEZ Residency + SIP \u2014 Chinese Manufacturer<\/p>\n Special Investment Project \u00b7 Kazakhstan \u00b7 China \u00b7 SEZ<\/p>\n Advising a Chinese manufacturer on establishing an SEZ resident entity and registering for SIP status \u2014 SEZ application, customs duty exemption schedule, and interaction with investment priority project incentives.<\/p>\n<\/div>\n SIP Compliance \u2014 Annual Reporting<\/p>\n Special Investment Project \u00b7 Kazakhstan \u00b7 Compliance<\/p>\n Advising an existing SIP contract holder on annual compliance obligations \u2014 qualifying activity confirmation, customs exemption usage reporting, and assessment of risk of SIP status revocation.<\/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 Special Investment Project in Kazakhstan.<\/p>\n \ud83d\udce7 info@bondstonelaw.com<\/a> Request a Confidential Consultation<\/a> FOREIGN INVESTMENT \u00a0\u00b7\u00a0 KAZAKHSTAN Special Investment Project in Kazakhstan Bond Stone advises investors on Special Investment Project status in Kazakhstan \u2014 a category of investment incentive under the Entrepreneurial Code applicable to entities registered in Special Economic Zones (SEZs), free warehouse operators, and participants in government-approved motor vehicle assembly programmes \u2014 providing extended customs and […]<\/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-3929","page","type-page","status-publish","hentry"],"translation":{"provider":"WPGlobus","version":"3.0.5","language":"ru","enabled_languages":["en","ru"],"languages":{"en":{"title":true,"content":true,"excerpt":false},"ru":{"title":true,"content":true,"excerpt":false}}},"_links":{"self":[{"href":"https:\/\/bondstonelaw.com\/ru\/wp-json\/wp\/v2\/pages\/3929","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=3929"}],"version-history":[{"count":3,"href":"https:\/\/bondstonelaw.com\/ru\/wp-json\/wp\/v2\/pages\/3929\/revisions"}],"predecessor-version":[{"id":4768,"href":"https:\/\/bondstonelaw.com\/ru\/wp-json\/wp\/v2\/pages\/3929\/revisions\/4768"}],"wp:attachment":[{"href":"https:\/\/bondstonelaw.com\/ru\/wp-json\/wp\/v2\/media?parent=3929"}],"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 Investment Priority Project<\/a>
\nTax Preferences \u2192<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"