The Government of the Republic of Kazakhstan has adopted Resolution No. 631 of August 2, 2023, “On Amending Resolution No. 171 of the Government of the Republic of Kazakhstan of April 5, 2018,” which approves the rates of customs duties levied by state revenue authorities. The resolution enters into force ten calendar days after the day of its first official publication, i.e., from August 15, 2023 (published in the Official Bulletin of Regulatory Legal Acts of the Republic of Kazakhstan in electronic form on August 4, 2023). The Customs Code of the Eurasian Economic Union (hereinafter referred to as the EAEU) establishes that the types and rates of customs duties are determined by the national legislation of the EAEU member states. The resolution was developed in accordance with paragraph 2 of Article 76 of the Code of the Republic of Kazakhstan “On Customs Regulation in the Republic of Kazakhstan.” Due to the annual indexing of expenses of state revenue authorities, the rates of customs duties are set in monthly calculated indicators (MCI). The resolution establishes a zero rate of customs duty for the declaration of express cargo and goods transported in international postal shipments, as well as when a written statement or a list of goods accompanied by transport (carriage), commercial, and/or accompanying documents is submitted to the state revenue authorities as the declaration for the goods. The resolution also provides for the imposition of customs duty when placing goods under the customs procedure of customs transit.
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