Dear participants in foreign trade activities!
When conducting customs control, the state revenue authorities proceed from the principle of selectivity regarding the objects and forms of customs control; for this purpose, we use a risk management system.
When building a risk management system to ensure the effective use of the resources of state revenue authorities, we have focused on areas with a high level of risk.
Also, in order to apply customs control forms in a differentiated manner, we use a subject‑oriented approach — namely, we categorize participants in foreign trade activities into low-, medium-, and high‑risk categories based on their fiscal indicators.
According to the current customs legislation, as well as global practice and recommendations of the World Customs Organization, information about the procedure and the criteria used in categorization is confidential and is used only for official purposes.
In general terms, without disclosing confidential information, we classify the following as low‑risk entities:
- diplomatic missions (embassies, consulates) in accordance with clause 7 of Article 80 of the Code “On Customs Regulation in the Republic of Kazakhstan”;
- authorized economic operators (hereinafter — AEOs) — legal entities that have AEO status in accordance with Article 529 of the Code “On Customs Regulation in the Republic of Kazakhstan”. The AEO Register is available on the official website of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan.
- large taxpayers – taxpayers included in the list of participants in the monitoring of large taxpayers, approved by the authorized body in accordance with Article 144 of the Tax Code of the Republic of Kazakhstan;
- investors who are participants in special economic zones, whose projects have been implemented or are in the implementation stage; investors who have entered into investment contracts; investors whose projects are included in the Republican Industrialization Map; and investors whose projects are regulated by intergovernmental agreements.