Documenting import / export operations of goods in Kazakhstan

Import and export of goods are essential components of an organization’s foreign economic activity.

  • Import of goods involves the entry of goods onto the customs territory of the EAEU (Eurasian Economic Union) in accordance with the customs legislation of the EAEU and/or the customs legislation of the Republic of Kazakhstan. It also includes the entry of goods into the territory of the Republic of Kazakhstan from the territory of another EAEU member state or third countries.
  • Export of goods entails the removal of goods from the customs territory of the EAEU in compliance with the customs legislation of the EAEU and/or the customs legislation of the Republic of Kazakhstan.

We provide services for the customs clearance of imports and exports of goods in Kazakhstan. Contact us for a consultation.

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Processing primary documents for conducting foreign economic activity in Kazakhstan

When exporting / importing goods, apart from customs clearance, proper processing of primary documents is a crucial aspect.

Goods Accompanying Notes (GAN)

Starting from April 1, 2023, it is mandatory to issue a Goods Accompanying Note (GAN) before crossing the border for both import and export of goods.

Failure to provide or untimely issuance of the GAN will result in fines ranging from 5 to 30 times the Monthly Calculation Index (MCI) depending on the type of business entity. In case of repeated violations, the fines will be doubled.

Electronic Invoice, if the goods are included in the List of Exemptions

When selling goods from the List of Exemptions for export to EAEU countries, it is mandatory to have the Electronic Invoice (EI) certified by the tax authority at the place of organization's registration before dispatching the goods.

The absence of tax authorities' stamped endorsements on the goods accompanying documents, which are required for goods included in the List of Exemptions, upon exporting beyond the territory of the Republic of Kazakhstan, will result in a fine of 50 times the Monthly Calculation Index (MCI), with the fines doubling for repeat violations.

Our services for document support of imports / exports of goods in the course of foreign economic activity in Kazakhstan

  • Analysis of the contract for the presence of mandatory conditions stipulated by the legislation and necessary for accurate accounting reflection.
  • Verification of HS codes for relevancy and inclusion of the goods in the List of Exemptions.
  • Compilation and verification of primary documents.
  • Compilation and verification of Goods Accompanying Notes (GAN).
  • Preparation and submission of documents to tax authorities, including those required to confirm the possibility of applying a 0% VAT rate.
  • Preparation and submission of reports to:
    • Tax authorities;
    • Statistical office;
    • National Bank of the Republic of Kazakhstan.

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Konsu is one of the leading consulting companies in Russia. We have been included in the following ratings of the rating agency Expert RA:

  • Top-10 in accounting outsourcing
  • Top-10 in payroll outsourcing
  • Top-15 in financial consulting
  • Top-15 in legal consulting
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