Customs Transit Procedure.

The customs transit procedure applies to the transportation of goods across the customs territory of the Eurasian Economic Union (EAEU) from the customs office of departure to the customs office of destination.

Conditions for Placing Goods under the Customs Transit Procedure

Pursuant to Article 223 of the Customs Code of the Republic of Kazakhstan, the main conditions for placing goods under the customs transit procedure are as follows:

provision of security for the fulfilment of the obligation to pay import customs duties and taxes and, where applicable, special, anti-dumping and countervailing duties;

ensuring that the goods can be identified;

compliance of the international transport vehicle with the established requirements, where goods are transported in cargo compartments to which customs seals and stamps are applied;

compliance with prohibitions and restrictions.

Customs Transit Period

In accordance with Article 224 of the Code, the customs transit period is established by the customs office of departure.

For goods transported by rail, the period is calculated at a rate of 2,000 kilometres per month, but shall not be less than seven calendar days.

For other modes of transport, the period is determined based on the usual duration of transportation, the route and other transportation conditions, but shall not exceed the maximum period established by the Code.

The established period may be extended upon a reasoned request submitted by the declarant or the carrier.

Place of Delivery of Goods

Pursuant to Article 225 of the Code, the place of delivery is determined based on the information regarding the destination specified in the transport (shipping) documents.

The place of delivery shall be a customs control zone located within the area of activity of the customs office of destination.

If the destination is changed, the carrier has the right to apply to any customs office along the route with a request to change the place of delivery, enclosing supporting documents and the transit declaration.

The customs office shall make a decision on granting permission to change the place of delivery no later than the day following the date of receipt of the application and the required documents.