Special Customs Procedure: Key Aspects
The legal regulation of the movement of certain categories of goods across the border of the Eurasian Economic Union (EAEU) is carried out in accordance with Article 336 of the Code of the Republic of Kazakhstan “On Customs Regulation in the Republic of Kazakhstan” (Chapter 38).
What is the essence of the procedure?
According to Paragraph 1 of Article 336 of the Code of the Republic of Kazakhstan, this procedure allows foreign goods and EAEU goods to be moved, placed, and used within the customs territory (or outside it) without payment of customs duties, taxes, as well as special, anti-dumping, and countervailing duties, provided that the established requirements are complied with.
What goods does the procedure apply to?
In accordance with Paragraph 2 of Article 336 of the Code of the Republic of Kazakhstan, the special procedure applies to the following key categories:
Diplomatic Sector:
Goods intended to ensure the functioning of diplomatic missions, consulates, and official missions of the Republic of Kazakhstan and foreign states.
State symbols, signs, seals, official printed materials, and stationery for consular institutions.
Defense and Security:
Weapons, military equipment, and material resources intended to maintain the combat readiness of military units of the EAEU.
Equipment and supplies transported for participation in joint international exercises, competitions, and parades.
Emergency Situations:
Goods and means of transport intended for the prevention and elimination of the consequences of emergency situations, including humanitarian aid to affected persons and equipment for emergency rescue services and medical units.
Science and Space Exploration:
Materials for scientific research conducted by the EAEU in the Arctic and Antarctic on a non-commercial basis.
Goods intended for use within the framework of international cooperation in the exploration and development of outer space.
Sports and Medicine:
Goods intended for doping control purposes.
Medicinal products, special-purpose food products, and dietary supplements for medical treatment and rehabilitation activities for members of national teams.
Sports equipment and gear for official international competitions and preparation for them.
International Projects and Infrastructure:
Goods intended for the organization and holding of official international exhibitions.
Equipment for the construction and operation of artificial islands and installations under the exclusive jurisdiction of the Republic of Kazakhstan.
Important: According to Paragraph 3 of Article 336 of the Code of the Republic of Kazakhstan, the Eurasian Economic Commission has the right to determine other categories of goods subject to this procedure.